Report serious fraud and corruption

Capability countermeasures

Capability countermeasures set the tone from the top by promoting an ethical culture that is grounded in transparency, accountability and integrity. These countermeasures ensure that leaders model expected behaviours, responsibilities are clearly defined, and robust reporting and assurance processes are in place to reinforce oversight and trust in the organisation.

Effective capability countermeasures

Governance and oversight

Establish governance and oversight mechanisms to oversee critical decisions and risks. For example, define accountabilities, responsibilities and reporting lines for project performance and risk.

Ethical culture

Create a culture that encourages ethical behaviour, while discouraging potentially fraudulent or corrupt activities. For example, encourage open and transparent communication and decision making across the organisation.

Other countermeasures

Alongside capability countermeasures, three other countermeasure categories are typically needed for an effective counter fraud control plan. The four categories are interlinked, and each plays a significant role in managing fraud risks.

  • Put in place common and cost-effective countermeasures to limit fraud risks by reducing the likelihood of them occurring

    Prevention countermeasures

  • Identify when fraud has occurred, then disrupt it and reduce the impact

    Detection countermeasures

  • Carry out investigation, prosecution, disciplinary and recovery activities to reduce or disrupt additional impacts if fraud has occurred

    Response countermeasures

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In-depth information on capability countermeasures, including examples of how the countermeasure can be implemented, related fraudster personas and suggested activities to test countermeasure effectiveness.

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