Among several other social security benefits, the National Social Security Authority (NSSA) of Zimbabwe pays   a funeral grant of US$300 in terms of the Pension and Other Benefits Scheme. The benefit is paid to provide assistance towards the burial of a member who would have contributed to the scheme for a minimum period of 12 months. The US$300 pay out is insufficient to cover basic funeral services. In an endeavour to accord every retirement pensioner a decent burial, NSSA contracted Econet Life to provide funeral services to NSSA retirement pensioners.

Prior to the introduction of the Collective Scheme for Retirement Allowances (Régime collectif d’allocation de retraite – RCAR) in 1978 and in the absence of a statutory retirement scheme to cover them, several public establishments in Morocco managed their own retirement funds (special schemes, railway workers, mining personnel, water and electricity managers). This however suffered from the following limitations and drawbacks:

The pension management system for officials and civil servants managed by the Social Insurance Institute – State Employees’ General Retirement Fund (Institut de prévoyance sociale – Caisse générale de retraite des agents de l’Etat – IPS-CGRAE) experienced serious difficulties for a long time, leading to a cumulative deficit of more than francs CFA 288 billion as at 31 December 2012. This was largely due to the non-payment or partial payment of contributions by affiliated government agencies over a number of years.

The Pension Fund of Morocco (Caisse marocaine des retraites – CMR) is managed by a tripartite Board of Directors. In 2001, a Permanent Committee was put in place to prepare Board sessions and monitor the implementation of decisions and resolutions of the Board. In addition, the Board created two support committees in 2011 to strengthen the governance of the Fund: the Asset Allocation Committee and the Audit Committee.

The Social Security (Minimum Standards) Convention No.102 adopted by the International Labour Conference of the ILO on 28 June 1952 establishes worldwide-agreed minimum standards for all nine branches of social security to encourage the widest development of social security schemes. These branches are; medical care, sickness benefit, unemployment benefit, old-age benefit, employment injury benefit, family benefit, maternity benefit, invalidity benefit; and survivors benefits.

Acts of corruption were perceived in various ways by individuals. It was difficult to make it clear to staff that a particular act constituted corruption and as such was forbidden by law. Corruption was perceived by many solely as taking money from a user for a service that was due to him or her by law. Acts of corruption were not recorded in any form with a view to controlling it, regardless of their impact on results or on the organization's resources or public image.

Internal staff training courses organized by the National Social Insurance Fund (Caisse nationale de prévoyance sociale – CNPS) were centralized in Yaoundé, with some deployment at the level of the four regional headquarters. This compelled staff from external services to travel long distances and stay away from their duty stations and homes for several days or even weeks to attend these training courses. This model generated enormous costs for the organization in terms of travel, accommodation and subsistence.

It is a given that any activity in an organisation is exposed to certain risks that may negatively impact day-to-say operations, results being achieved, value being created or even seriously damage the organisation’s image. Since fraud is one of the main risks identified, the consequences of which can be extremely detrimental, it has been the subject of an in-depth study resulting in preventive and warning measures grouped under an anti-fraud system.

The three thousand staff who use the National Social Insurance Fund (Caisse nationale de prévoyance sociale – CNPS) IT system (business, office and infrastructure applications) had to resort to telephoning headquarters IT staff or emailing them whenever they experienced a technical difficulty. They were forced to wait until someone was available to take the call and, if possible, explain at length what to do to resolve the problem remotely. This meant that the process of handling requests, follow-up, and the recording of reliable statistics was unreliable.

Risk mapping is an internal audit tool that allows users to take the necessary measures and establish arrangements to protect the organisation against potentially harmful risks. Based on the observation that not all the risks inherent to the organisation’s activities had been identified, this tool was deployed with a view to managing them, as regards their potential impact on achieving results and the organisation’s assets and image.