Fraud and Corruption

Good practice in tackling external fraud (PDF - 1.01 MB). This joint NAO and HM Treasury guide has been revised. The new edition was launched at the 'Taking Forward the Fight against Fraud' Conference on 24 and 25 June 2008.

Following the enactment of the 2006 Fraud Act, there is for the first time a legal definition of fraud. The National Audit Office's Combating Fraud Position Statement (PDF - 86 Kb), approved by the Comptroller & Auditor General in March 2007, covers client fraud identified in the course of financial audit and value for money examinations and links to our already well established approach towards money laundering. This statement also covers controls in place to prevent fraud and money laundering within our own organisation.

Department for Culture, Media and Sport: Tackling External Fraud in Grant-Making (PDF - 192KB). Published March 2006

General lessons from a case of agricultural fraud (PDF - 68 Kb) [This article is taken from pages 14-15 of the NAO report Agricultural fraud: The case of Joseph Bowden (PDF - 416 Kb)] - published February 2002

Tips for minimising the risk of corruption (PDF - 98 Kb)

[The full issue of Focus magazine, issue 7, from which this article was taken, is also available (PDF - 428 Kb)] - published January 1999.

You can find more information about the NAO's work on fraud under What we do > Other specialist expertise > Fraud.