Someone who dishonestly gains a personal benefit by inventing or producing something that is false.
This might involve creating false invoices or other types of records for personal gain.
Recent case studies
- A family day care educator, who submitted claims through a number of family day care providers, was found to have not provided care on many occasions. The educator also provided a false training certificate in children's services in an attempt to demonstrate her eligibility to provide child care. The total proven amount the offender defrauded was $462,578.56 for child care claims submitted from February to December 2015. The offender was found guilty of fraud under the Criminal Code Act
- The general manager of a livestock exporter provided forged documents to the Australian Government to obtain approval to export live sheep to Pakistan. The manager caused an employee under his supervision to unwittingly alter import requirements from the Pakistani Government and draft a certificate of health to make the sheep appear eligible to be imported into the country. The manager was found guilty of fraud under the Criminal Code 1995 (Cth).
The methods of the fabricator are countered by measures that support information sharing and verification.
Key countermeasures include:
- A specific form, process or system must be used
- Mandatory information is required to complete the request or claim
- Requests, claims or processes are limited by parameters
- Information is verified
- Data matching
- Duplicates are prevented, identified and corrected
- Requests, claims or activities are approved by the appropriate decision-maker
- Data protected from manipulation or misuse
- Automatic notification of high-risk activities and transactions
- Reconciliation (accounting)
- Exception reporting
- Internal or external audits or reviews
- Fraud detection programs
- Documentation and evidence storage.
Other countermeasures include:
- Integrity checks and suitability reviews
- Collaboration with strategic partners
- Legislation and policy
- Procedural instructions or guidance
- Help and support
- Staff are trained to apply correct processes and decisions
- Declarations or acknowledgements
- Internal escalation procedures
- Staff are trained and supported to identify and report fraud and corruption
- Quality assurance checks
- Complaints about poor or anomalous outcomes
- Tip-offs and Public Interest Disclosures.
Download an A3 printable summary of the fraudster personas. If you require these documents in a different accessible format please contact firstname.lastname@example.org.