| About this Volume | 1 |
Attributes: | |
| Integrated Macro Policy | 2 |
| Responsibility Structures | 7 |
| Fraud Risk Assessment | 14 |
| Employee Awareness | 23 |
| Customer and Community Awareness | 28 |
| Fraud Reporting Systems | 29 |
| Protected Disclosures | 34 |
| External Notification | 37 |
| Investigation Standards | 40 |
| Conduct and Disciplinary Standards | 49 |
| Guidelines for Auditors & Managers on Fraud Control | 54 |
| A Selection of Common Methods and Types of Fraud | 58 |
| Possible Indicators of the Existence of Fraud | 59 |
| Random Selection of Good Management Practices which may Assist in Combating Fraud | 62 |
| Independent Commission Against Corruption | 64 |
| NSW Privacy Committee | 68 |
| Freedom of Information Act, 1989 | 71 |
| Independent Commission Against Corruption Act, 1988 | 73 |
| Independent Commission Against Corruption | 77 |
Volume 1 provided an outline of the model for fraud control advanced by this Guide for general application across the
public sector. Within this volume a separate section is provided to discuss each of the model's ten "attributes" as depicted in
Figure 2.1 below.
| Integrated Macro Policy | Fraud Reporting Systems |
| Responsibility Structures | Protected Disclosures |
| Fraud Risk Assessment | External Notification |
| Employee Awareness | Invesitigation Standards |
| Customer and Community Awareness | Conduct and Disciplinary Standards |
Figure 2.1: Ten Attributes of Effective Fraud Control Strategies