The Director General has the overall responsibility for the implementation of the Fraud Prevention and Whistleblower Protection Policy. However, to ensure independence he or she will not have any role in the investigation but will deal with investigation reports once submitted. In cases where the Director General is the subject of the allegation, the investigation report will be sent directly to the Chair of the SPREP Governing Council and the Chair of the Audit Committee.

The responsibility for the implementation of the Fraud Prevention and Whistleblower Protection Policy is therefore delegated to the Head of Internal Audit also called the Internal Auditor. The independent Audit Committee provides oversight over the investigative function.

The Internal Auditor has the mandate to investigate all reports of alleged fraud or any form of wrong-doing involving staff of SPREP and allegations of fraud and corruption against SPREP whether committed by SPREP staff or other persons, parties or entities where the wrong-doing is to the detriment of SPREP.