Information Sheet Element 8 – Recording and reporting fraud and corruption

This information sheet is part of a series of resources to help officials understand and implement the new Commonwealth Fraud and Corruption Control Framework. To access other information sheets, go to Learn about the Fraud and Corruption Control Framework.

Purpose

This information sheet will help Commonwealth officials understand:

• why recording and reporting on fraud and corruption is important
• how to record and report on fraud and corruption
• the legal framework to share data, information and intelligence with other entities.

At a glance

• Recording and reporting on fraud and corruption:
  • helps entities to better assess risk and develop and refine control measures over time
  • can have a general deterrent effect on fraudulent and corrupt behaviour
  • can strengthen the evidence base for how fraud and corruption is impacting the entity and the Commonwealth.
• Accurate recording, analysis and internal reporting of allegations, attempts and instances of fraud and corruption offer entities opportunities to take preventative measures and for continuous improvement.
• Sharing data and information can be a powerful tool to combat fraud and corruption across the Commonwealth.

Related links

• Learn about the Fraud and Corruption Control Framework
• Commonwealth Fraud and Corruption Control Framework 2024
• Information Sheet: Element 1 – Fraud and corruption risk assessments
• Information Sheet: Element 2 – Fraud and corruption control plans 
• Information Sheet: Element 3 – Reviewing control effectiveness
• Information Sheet: Element 4 – Governance and oversight
• Information Sheet: Element 5 – Preventing fraud and corruption
• Information Sheet: Element 6 – Detecting fraud and corruption
• Information Sheet: Element 7 – Investigation and other responses