CIPFA Code of Practice for counter fraud

Published in October 2014, the CIPFA Code of Practice on Managing the Risk of Fraud and Corruption sets out the principles that define the governance and operational arrangements necessary for an effective counter fraud response.

Applicable to all public services organisations, the five key principles are to:

  • acknowledge the responsibility of the governing body for countering fraud and corruption
  • identify the fraud and corruption risks
  • develop an appropriate counter fraud and corruption strategy
  • provide resources to implement the strategy
  • take action in response to fraud and corruption.

The code builds on previous guidance, Managing the Risk of Fraud: Actions to Counter Fraud and Corruption 2008, known as the Red Book.

The code can be used to present to audit committees as a measure of what actions need to be taken to improve, building counter fraud work into good governance for organisations.

Assessment Tool

The Better Governance Forum and the Counter Fraud Centre have developed an interactive Assessment Tool, designed to help public sector organisations measure their counter fraud arrangements against the code. It also allows you to benchmark your organisation against others, giving you an invaluable insight into the experience of your peers.

  • Click here to find out more.

Guidance notes

The code is underpinned by a set of guidance notes that explain the importance of the principles and help organisations to apply them in practice. It features tips on relating the code to the different governance frameworks in operation in the public services. The notes will be particularly useful to organisations that are looking to improve the effectiveness of their counter fraud arrangements.

Subscribers to the Counter Fraud Centre can download the guidance notes free of charge by logging into the website and clicking on the ‘Download now’ button below.

  • Non-subscribers can purchase the notes here.
  • For details on joining the Counter Fraud Centre, click here.

CIPFA Code of Practice on Managing the Risk of Fraud and Corruption

PDF 389 KB

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Code of Practice Guidance Notes

PDF 899 KB

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