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Reporting fraud

Our work | Reporting fraud

Since we published our fraud reports in 2011 and 2012, public entities have reported further incidents of fraud to their appointed auditors, who have passed the information on to us.

Fraud data

Types of fraudMethods and reasonsHow fraud was detected
2016/17 HTML | spreadsheet HTML | spreadsheet HTML | spreadsheet
2015/16 HTML | spreadsheet HTML | spreadsheet HTML | spreadsheet
2014/15 HTML | spreadsheet HTML | spreadsheet HTML | spreadsheet
2013/14 HTML | spreadsheet HTML | spreadsheet HTML | spreadsheet
2012/13 HTML | spreadsheet HTML | spreadsheet HTML | spreadsheet

Where does this data come from?

Public entities detect the fraud...

Public entities are responsible for preventing and detecting fraud. They do so largely by maintaining a culture of integrity supported by strong internal controls. When public entities suspect that fraud might have been committed, they need to protect any evidence they might have and consider the most appropriate next steps – including quickly informing their auditor.

... tell their Appointed Auditor...

In turn, as part of their professional obligations (see auditing standard AG ISA (NZ) 240), the Appointed Auditors are required to tell us.

... and we report it

Because we depend on the information that public entities provide, we probably won't know the full extent of fraud in the public sector. That said, we see value in sharing what we do know, because that might help public entities to consider where their risks might lie.

Each year, we will share information on the incidents of fraud that auditors have reported to us. As the data increases, we might see trends or patterns for different types of public entities, which could also be useful in mitigating risk. We also use the data to help auditors, by identifying risk factors for their audits.

Understanding the data

This set of data begins from July 2012, immediately after our fraud survey was reported in June 2012.

We've grouped data into the broader categories or types of public entities and summarised:

  • the type of fraud;
  • the main reasons the fraud was committed; and
  • how the fraud was identified.

Because fraud can be complex, one incident could fall into multiple categories.

The types of fraud reported to us

We've tried to name the types of fraud as plainly as possible. If any of these categories need more explanation, please let us know. The types of fraud are:

  • theft of cash
  • theft of plant or equipment (e.g. computers or personal items)
  • theft of inventory
  • other thefts (e.g. intellectual property or identity crime)
  • fraudulent expense claim
  • fraudulent misuse of credit cards or fuel cards
  • false invoicing
  • payroll fraud
  • paying or receiving backhanders or undeclared gifts
  • other.

We will review the categories, and add more if need be, as the amount of data increases.

Page last updated: 25 September 2017

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