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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.

Capability Countermeasures

Capability countermeasures guide expected behaviours and determine organisational culture around fraud. These are important for providing direction to employees.

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.

Detection countermeasures

Detection countermeasures help to identify when fraud has occurred, disrupt it, and reduce the impacts.

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.