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Information Sheet Element 2 – Fraud and Corruption Control Plans

Publication date
March 2024
Checklist with ticks in navy blue circle

This information sheet forms part of a series of resources to help officials understand and implement the new Commonwealth Fraud and Corruption Control Framework. To access other information sheets, go to Fraud and Corruption Control Framework.

Purpose

The diagram shows how this Policy Element interacts with the other 7 Policy Elements.

This information sheet will help Commonwealth officials understand:

  • what is a fraud and corruption control 
  • what is a fraud and corruption control plan (control plan) 
  • when to develop and update a control plan 
  • how to document and what to include in a control plan 
  • review and oversight mechanisms for control plans
  • when and how to disseminate a control plan
  • who should approve a control plan.

At a glance

Some of the key points discussed in this information sheet are:

  • Control plans help entities document, communicate, manage and monitor activities that manage an entity’s identified fraud and corruption risks. 
  • Control plans document:
    • existing preventative, detective and corrective controls
    • treatments that will be implemented to address risks
    • designated owner(s) of controls and treatments. 
  • Control plans help risk and control owners ensure that fraud and corruption risks are appropriately and proportionately managed within pre-defined levels of risk appetite and tolerance. 
  • Control plans should be endorsed through governance structures and officials responsible for fraud and corruption control in an entity. 

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