Title page
Contents
Abstract 1
Methodology 2
Fraud control arrangements 4
Fraud investigations 7
Summary 18
Acknowledgements 19
References 19
Table 1. Size and function of responding entities, 2022-23 3
Table 2. Compliance with Fraud Rule by type of entity, 2022-23 5
Table 3. Fraud allegations received or detected, by entity size and fraud type, 2022-23 7
Table 4. Commenced fraud investigations and alternative actions by entity size and fraud type, 2022-23 8
Table 5. Internal and external losses and recoveries, 2022-23 17
Figure 1. Internal and external fraud investigations commenced, 2019-20 to 2022-23 8
Figure 2. Internal and external fraud investigations finalised, 2019-20 to 2022-23 9
Figure 3. Methods of detecting fraud in finalised internal and external fraud investigations, 2022-23 10
Figure 4. Internal fraud allegations substantiated, 2017-18 to 2022-23 12
Figure 5. External fraud allegations substantiated, 2017-18 to 2022-23 12
Figure 6. Top targets of internal and external fraud, 2022-23 14
Figure 7. Top methods of internal and external fraud, 2022-23 16
Figure 8. Median internal and external fraud losses and recoveries per entity, 2020-21 to 2022-23 17