Fraud Countermeasure Guidance
Implementing effective countermeasures, or controls, to mitigate fraud and corruption risks is the foundation of fraud control. While you can safeguard your operations with countless technical, procedural and behavioural controls, we have identified 24 countermeasures that are typically beneficial in prevention, detection and response approaches.
Fraud Countermeasures Fact sheet
We have identified four countermeasure categories typically required to implement an effective counter fraud control plan.
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Fact sheet of Fraud Countermeasures (PDF 234 KB)
Capability Countermeasures
Capability countermeasures guide expected behaviours and determine organisational culture around fraud. These are important for providing direction to employees.
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Guide to Countermeasures Capability (PDF 1015 KB)
Prevention Countermeasures
Prevention countermeasures are the most common and cost-effective way of limiting the size of fraud risks, by reducing the likelihood of it occurring.
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Guide to Countermeasures Prevent (PDF 1.4 MB)
Detection countermeasures
Detection countermeasures help to identify when fraud has occurred, disrupt it, and reduce the impacts.
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Guide to Countermeasures Detect (PDF 1.9 MB)
Response Countermeasures
Response countermeasures guides activities after fraud has occurred to reduce or disrupt additional impacts. This includes investigation, prosecution, disciplinary action, and recovery activities.
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Guide to Countermeasures Response (PDF 606 KB)