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With increasing pressure on organisations to do more with less, and on individuals to consume more, fraud is booming. It is up to management to prevent fraudsters inside and outside their organisations from helping themselves to public assets.This book is a simple guide to the policies, procedures and practices required to make a council resistant to fraud and corruption. The book describes a comprehensive framework, put in place as part of the governance of a council. This starts with the tone set by the elected members and the CEO, then distributed through the organisation by example, by policies and procedures, and by training and reinforcement of a fraud resistant ethos. The book contains examples of policies and procedures and a training outline as well as setting out the approach to fraud risk identification and treatment. The book is set primarily against the legislation applicable to Queensland, Australia, but the principles and information are equally applicable to oth
