10. Preventing, detecting and dealing with fraud

Guide to this section

The purpose of this section is to ensure that there is a minimum standard for accountable authorities of Commonwealth entities for managing the risk and incidents of fraud.

This section is made for paragraphs 102(a), (b) and (d) of the Act.

The accountable authority of a Commonwealth entity must take all reasonable measures to prevent, detect and deal with fraud relating to the entity, including by:

(a) conducting fraud risk assessments regularly and when there is a substantial change in the structure, functions or activities of the entity; and

(b) developing and implementing a fraud control plan that deals with identified risks as soon as practicable after conducting a risk assessment; and

(c) having an appropriate mechanism for preventing fraud, including by ensuring that:

(i) officials of the entity are made aware of what constitutes fraud; and

(ii) the risk of fraud is taken into account in planning and conducting the activities of the entity; and

(d) having an appropriate mechanism for detecting incidents of fraud or suspected fraud, including a process for officials of the entity and other persons to report suspected fraud confidentially; and

(e) having an appropriate mechanism for investigating or otherwise dealing with incidents of fraud or suspected fraud; and

(f) having an appropriate mechanism for recording and reporting incidents of fraud or suspected fraud.

Last updated: 13 January 2016