Fraud and Corruption Control - Best Practice Guide

This guide has been designed for use by practitioners responsible for implementing or reviewing an organisation’s fraud and corruption internal controls. It consists of an introduction and an integrated framework of 10 key elements important in developing an effective fraud and corruption control program.

The information provided in each chapter is supported by the relevant legislation and other mandatory requirements.

Each chapter concludes with better practice tips, recommended additional reading, and a checklist to assist users evaluate their fraud and corruption controls.