Report serious fraud and corruption

Guidance

Use these resources to help build an effective counter fraud and anti-corruption culture in your organisation and maintain public confidence in the integrity of New Zealand’s public sector.

From information on how to recognise the red flags of fraudulent behaviour to practical countermeasures that organisations can put in place to reduce risk, these guides and fact sheets can help increase employee awareness to identify and report suspected fraud and corruption.

What is fraud?

These resources provide a foundational understanding of fraud in the public sector, examining its drivers, impacts and the behavioural profiles of those who commit it.

  • Fraud 101

    Understand what drives fraud — and how to stop it. Learn about the conditions that may lead a person to commit fraud, as well as the guiding principles of effective fraud prevention.

  • Fraudster personas

    Fraudsters often adopt one of seven common personas to carry out financial crimes. Understanding their behaviours and recognising key red flags can help your organisation stay alert and reduce the risk of being targeted.

  • Impacts of public sector fraud

    A detailed understanding of the wider potential impacts of fraud can help public sector organisations make decisions about the risks they face and how to reduce them.

Types of public sector fraud

There are different types of fraud that public sector organisations need to be aware of.

  • Fraud and corruption risks in poor supplier management

    Case studies show how trusted insiders can exploit gaps and weaknesses in contracting and supplier management processes. Learn what to watch out for and how to strengthen internal organisation controls.

  • Fraud risks in government-funded initiatives

    Identity theft, misuse of funding and double dipping are some common fraud risks in government-funded initiatives. See different stages of the funding lifecycle where risks are likely to occur, along with red flags, countermeasures and case studies.

  • Insider threat

    Learn how employees, contractors, vendors or business partners can harm an organisation from within. They may be motivated by pressure or opportunity to use an organisation’s information, systems or people for their personal gain.

  • Managing fraud during emergency relief and recovery

    Emergencies can create conditions that increase the risk of fraud and corruption. Systems are disrupted, decisions are made with urgency and the Government often adopts a high-trust approach to deliver support as quickly as possible.

  • Mandate fraud

    Organisations can be deceived into changing bank details for a legitimate payment – resulting in funds being redirected to a fraudster's account. Learn ways to spot if a request to update payment information, such as a direct debit, is genuine or not.

  • Procurement fraud and corruption risk

    Procurement fraud impacts can include financial loss, reduced service delivery, reputational damage, environmental harm, and threats to security and industry. Learn the risks – and what countermeasures to put in place to protect public resources.

Review your fraud risk

Use this guidance to review your organisation's current level of fraud exposure.

  • Fraud risk assessment

    Fraud risk assessments help organisations identify fraud risks and vulnerabilities. These assessments can help leaders understand fraud risks and decide how to manage them.

  • Pressure testing

    Prevention is the most cost-effective way to address fraud and corruption. When an organisation knows where it is vulnerable, it is better equipped and informed to prevent fraud. A strong understanding of detection, prevention, redress and risk is needed.

  • Tools

    Use these free online tools to support your organisation to identify where you might be vulnerable to fraud and corruption.

Control your fraud risk

There are a range of effective measures that organisations can use to reduce their fraud and corruption risks.

  • Counter fraud messaging

    Messaging is an effective and low-cost method to help reduce potential fraud. It can be used to keep people aware of emerging fraud trends, the consequences of fraud and how they can protect themselves and their organisation.

  • Fraud countermeasures

    Effective countermeasures or controls are key to reducing the risk of fraud and corruption. Learn more about capability, prevention, detection and response countermeasures that your organisation can put in place.

  • Pre-employment screening

    A thorough and robust pre-employment screening process is one of the most effective ways to reduce the risk of employee fraud and corruption in your organisation.

More information

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