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 Better practice fraud control

This section includes key considerations and better practice guidance for fraud control practitioners.

It complements the Commonwealth F​raud Control Framework and provides further, non-mandatory guidance to help practitioners meet their fraud control responsibilities. It replaces the ANAO's Fraud Control Better Practice Guide 2011.

In this section

Key considerations  Important questions to consider when reviewing your entity's current approach to managing fraud control. This guidance helps you take a systematic approach to key elements of the fraud control cycle.​​
Fraud culture  Concentrating efforts on a counter fraud culture that emphasises prevention is one of the most effective ways of managing fraud risks.​
Fraud risk assessments  Fraud risk assessments must be conducted regularly and when there is a substantial change in the structure, functions or activities of the entity.
Fraud control plan  Fraud control plans can document the entity's approach to controlling fraud at a strategic, operational and tactical level, and include details on how the entity raises awareness and training that is available.
Fraud strategy document  A widely distributed fraud strategy statement can assist in raising awareness within the entity.
Designing fraud resistant policies  Taking fraud into account during the development of Commonwealth policies helps prevent fraud vulnerabilities.
Red flags for internal fraud  Australian and international research has shown that government officials who have committed fraud share some common traits.
Communicating identified fraud incidents  Increasing awareness of the high likelihood of getting caught is an effective deterrent to economic crimes such as fraud.

​​​​​​​​​Checklist on better practice

Download a useful checklist to evaluate better practice.

Reports and Publications

Find information and links to useful better practice and counter fraud reports, data and publications.

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