• Foreword and Introduction
  • Cover and copyright
  • Foreword
  • Table of contents
• 1. Introduction
  • 1.1. The need for effective fraud control strategies
  • 1.2. Legislative and policy requirements
  • 1.3. Who will benefit from the Guide?
  • 1.4. Purpose and structure of the Guide
• 2. Leadership and Culture
  • 2.1. Leadership
  • 2.2. An ethical culture
• 3. Legislation, Policy and Governance
  • 3.1. Legal framework
  • 3.2. Commonwealth Fraud Control Guidelines—the policy framework
  • 3.3. The role of central agencies
  • 3.4. Governance structures
• 4. Fraud Control Strategies—Overview
  • 4.1. Key fraud control themes
  • 4.2. Fraud control strategies and program management
• 5. Fraud Control—Prevention
  • 5.1. Fraud risk management
  • 5.2. Fraud policy
  • 5.3. Preventative measures
  • 5.4. Communication of identified fraud
  • 5.5. Building fraud prevention into program design
• 6. Fraud Control—Detection
  • 6.1. Passive detection measures
  • 6.2. Active detection measures
  • 6.3. Building fraud detection into program management
• 7. Fraud Control—Response
  • 7.1. Fraud investigation
  • 7.2. Responding effectively to fraud
  • 7.3. Fraud response in program delivery
• 8. Fraud Control—Monitoring, Evaluation and Reporting
  • 8.1. Monitoring and evaluation
  • 8.2. Reporting
  • 8.3. Monitoring, evaluation and reporting in a program context
• 9. Identity Fraud—an Emerging Fraud Risk
  • 9.1. What is identity fraud?
  • 9.2. National Identity Security Strategy
  • 9.3. Commonwealth law enforcement initiatives
  • 9.4. Identity fraud risk management options
• Case Studies
  • Department of Veterans’ Affairs Integrity Sub-committee
  • ABC fraud surveys
  • Customs Z Card
  • FaHCSIA fraud response governance model
  • Department of Climate Change and Energy Efficiency fraud response
  • Centrelink and identity fraud
• Appendices
  • Appendix A - Legislation and policies relevant to fraud control
  • Appendix B - Audit Committee fraud control aide-memoire
  • Appendix C - Example of a fraud risk register
  • Appendix D - Recent ANAO audits related to fraud control
  • Appendix E - Bibliography
• Quick reference card

PDF version of guide [3.0MB]

PDF of Quick reference card [0.3MB]