The Auditor-General has produced his latest edition of Audit Insights, outlining key messages from a series of performance audits which examined the effectiveness of fraud control arrangements in three Australian Public Service Departments.
The audits examined the application of the better practice fraud guidance, and steps taken by the entities to promote a fraud-aware culture.
Auditor-General, Grant Hehir said the key messages from the audits could be relevant for the operations of other Commonwealth entities.
“The Commonwealth Fraud Control Framework 2017 outlines the Australian Government’s requirements for fraud control,” Mr Hehir said.
He said the framework consisted of three tiered documents: The Fraud Rule, setting out the key requirements of fraud control; the Commonwealth Fraud Control Policy, setting out procedural requirements for specific areas of fraud control such as investigations and reporting; and Fraud Guidance, a better practice document establishing expectations for fraud control arrangements in all Commonwealth entities.
Mr Hehir said Audit Insights concluded that fraud control arrangements in the Department of Home Affairs were effective, and arrangements in the Department of Social Services (DSS) and the Department of Foreign Affairs and Trade (DFAT) were largely effective.
“The relatively small number of recommendations, directed to DSS and DFAT, indicates a high level of compliance with the key requirements of the framework,” Mr Hehir said.
“In particular, the reports concluded that each of the audited entities met the mandatory requirements of the framework.”
He said Audit Insights covered nine focus areas: Risk assessment; planning; prevention, awareness and training; third party arrangements; detection; investigation; quality assurance and review; reporting and culture.
The latest edition of Audit Insights dealing with fraud control arrangements can be accessed at this PS News link.
