Title page
Contents
Abstract 1
Methodology 2
Fraud control arrangements 3
Fraud allegations 4
Fraud investigations 5
Summary 15
Acknowledgements 15
References 16
Table 1. Size and function of responding entities, 2021-22 2
Table 2. Fraud allegations received or detected, by entity size and fraud type, 2021-22 4
Table 3. Commenced fraud investigations by entity size and fraud type, 2021-22 5
Table 4. Internal and external losses and recoveries, 2021-22 14
Figure 1. Internal and external fraud investigations commenced, 2019-20 to 2021-22 6
Figure 2. Internal and external fraud investigations finalised, 2019-20 to 2021-22 7
Figure 3. Methods of detecting fraud in finalised internal and external fraud investigations, 2021-22 8
Figure 4. Internal fraud allegations substantiated, 2017-18 to 2021-22 9
Figure 5. External fraud allegations substantiated, 2017-18 to 2021-22 9
Figure 6. Top three targets of internal and external fraud, 2021-22 11
Figure 7. Top three methods of internal and external fraud, 2021-22 13
Figure 8. Median internal and external fraud losses and recoveries per entity, 2019-20 to 2021-22 14