Fraud
Internal audit has an important role to play in ensuring that management has effective systems in place to detect and prevent corrupt practices within an organisation. This is part of its normal role of supporting the Board's and Audit Committee's oversight of risk management,
But it is not the job of internal audit directly to detect or prevent corrupt practices. This is for executive management. Internal audit's role includes promoting anti-fraud and anti-bribery best practice, testing and monitoring systems and advising on change where it is needed.
Read our position statement on fraud and corrupt practices
Encouraging the reporting of misconduct
Recommendations for encouraging the reporting of fraud from the Anti-Fraud Collaboration compiled from roundtable discussions.
Read the guide Encouraging the reporting of misconduct
Managing the business risk of fraud
Learn how boards, senior management and internal auditors can prevent, detect and fight fraud in their organisation.
Read our detailed guide Managing the business risk of fraud
Using IT to prevent and detect fraud
Read our guide Fraud prevention and detection in an automated world
Fraud Advisory Panel
The Fraud Advisory Panel is a charity that works to raise the awareness of fraud. It writes excellent guidance on detecting, preventing and dealing with fraudulent activity.
Browse their guides on different sectors and activities
External resources
HM Treasury publishes guides for managers and statistical analysis on fraud in government.
A fresh approach to combating fraud in the public sector, published by the National Fraud Authority
