All public sector entities need to deal with the threat of fraud. This can be difficult as fraud is deceitful and can be hard to detect. Australian Standard 8001-2008: Fraud and Corruption Control sets out a best practice framework for State and local government entities when developing their approaches to this issue.
The objective of this audit is to assess if local governments have taken appropriate steps to prevent fraud.
Our lines of inquiry will include, but are not limited to:
- Have local governments implemented a coordinated approach to manage fraud risks?
- Do local governments have adequate controls for preventing and detecting fraud?
- Do local governments respond appropriately to suspected fraud?
Tabling is currently planned for mid 2019.