This easy-to-use self-assessment tool helps public sector entities identify areas where they can improve their fraud controls. It is based on our audit observations and the Australian Standard 8001-2008 Fraud Corruption and Control.
Our recent fraud-related performance audits are Report 19: 2014-15 Fraud management in local government, and Report 9: 2012-13 Fraud risk management. In both we found that having only policies, plans and processes in place is not sufficient for public sector entities to combat fraud and avoid its high cost. An effective risk management framework needs to include an active strategy and effective controls to prevent, detect and respond to occurences of fraud.