Library

A better practice document setting out the government’s expectations in detail for fraud control arrangements within all Commonwealth entities.

A government policy binding non-corporate Commonwealth entities setting out procedural requirements for specific areas of fraud control such as investigations and reporting.

This article from the UK National Audit Office highlights some of the key fraud-related issues and common challenges facing government. It also provides guidance on fraud risks and lessons learned.

This EY survey revealed that compliance programs are not resulting in ethical employee behaviour. It highlights multiple ‘red flags’ indicating that organisations are in danger of letting fraud risk spiral out of control.

This report highlights corruption pitfalls that can arise during and after organisational change. It contains advice on how to minimise corruption risks in the public sector. The report includes case studies from investigations conducted by the NSW Independent Commission Against Corruption.

The Fraud Rule is a legislative instrument binding all Commonwealth entities. It sets out the key requirements of fraud control. It is part of the Commonwealth Fraud Control Framework.

This report by KPMG profiles fraudsters from around the world. KPMG’s analysed 750 fraudsters across 81 countries.

The Prosecution Policy of the Commonwealth promotes consistency in prosecution decision-making. It also informs the public of the principles that the Office of the Director of Public Prosecutions relies on when performing its statutory functions.

The Little Black Book of Scams is recognised internationally as an important tool for consumers and small businesses to learn about scams.

This report includes the results of PwC’s Global Economic Crime Survey 2016, including tools and techniques for assessing fraud risk. It also offers observations on detection, fraud risk assessment and cybercrime exposure, as well as insights from various Australian state anti-corruption entities.

This audit examined the implementation of entity-wide fraud control arrangements across a variety of departments. The audit considered compliance with the requirements of the 2011 Commonwealth Fraud Control Guidelines and administration of the Commonwealth Fraud Control Framework.

The PGPA Rule establishes the requirements and procedures necessary to give effect to the governance, performance and accountability matters covered by the PGPA Act.

The Commonwealth Risk Management Policy sets out the elements required for an appropriate risk management framework under the PGPA Act. It requires that the accountable authority of a Commonwealth entity must set up and maintain systems and internal controls for risk management and oversight. The policy binds all non-corporate Commonwealth entities.

The PGPA Act sets out the financial management, broader governance, and performance and accountability arrangements for the Commonwealth public sector. It sets out obligations for entities and Commonwealth officials for the use and management of public resources

The Australian Government Investigations Standards provide the minimum standard of conduct for entities conducting investigations into programs and legislation they administer. They are designed so entities (both large and small) can apply them and maintain a minimum quality standard within investigations. All non-corporate Commonwealth entities must keep to these standards.

This audit examined the design, implementation and delivery of the Home Insulation Program, including the fraud that occurred against it.

This audit examined the effectiveness of Centrelink’s investigation and case management systems.

This standard outlines an approach for controlling fraud and corruption risks across a range of entities.

The Proceeds of Crime Act provides a scheme to trace, restrain and confiscate the proceeds of crime against Commonwealth law.

The Public Service Regulations include provisions relating to the functions of the Australian Public Service Commissioner and the Merit Protection Commissioner, the employer powers of Agency Heads, and use and disclosure of personal information.