Guidance

Use these resources to help build an effective counter fraud and anti-corruption culture in your organisation and maintain public confidence in the integrity of New Zealand’s public sector.

From information on how to recognise the red flags of fraudulent behaviour to practical countermeasures that organisations can put in place to reduce risk, these guides and fact sheets can help increase employee awareness to identify and report suspected fraud and corruption.

What is fraud?

These resources provide a foundational understanding of fraud in the public sector, examining its drivers, impacts and the behavioural profiles of those who commit it. The guidance introduces the fraud triangle and guiding principles for the prevention and control of fraud and corruption. It examines the wider impacts of fraud, beyond just financial, and outlines the common methods or personas that fraudsters use when committing these crimes.

Types of public sector fraud

There are different types of fraud that public sector organisations need to be aware of.

Review your fraud risk

Use this guidance to review your organisation's current level of fraud exposure.

Control your fraud risk

There are a range of effective measures that organisations can use to reduce their fraud and corruption risks.