Guidance

Always

• Cooperate with our internal and external auditors and disclose all pertinent information that could reasonably impact the results of an audit.
• Report any actual or suspected irregularities or weaknesses in relation to internal controls, accounting or reporting.
• Speak up immediately about any suspicions of fraud.
• Keep accurate, complete and true Company books, records, accounts, documentation and reports in accordance with applicable laws, regulations, standards and procedures.
• Protect BHP records from unauthorised access, change, dissemination or destruction.
• Accurately record work time relating to BHP and all leave taken.
• Make sure no undisclosed or unrecorded account, fund or asset is established or maintained.
• Make sure you only submit and approve legitimate and reasonable expenses that are supported by valid receipts and invoices.
• Return or transfer the custody of all relevant business records if you change your job within the Company or if you leave BHP. Do not keep personal copies.

Never

• Falsify any record or make a false or misleading entry including omitting any information.
• Misstate your qualifications, experience or achievements.
• Circumvent review and approval procedures.
• Allow others to do anything that would compromise the integrity of BHP’s records or reports.
• Allow someone else to log on and operate systems and applications using your ID and user access rights.
• Disclose or disseminate confidential or commercially sensitive information without prior authorisation.
• Dispose of documents and records without knowing what is being discarded or whether they must be kept for legal reasons.

Example questions and answers