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The Guidance Notes is a CIPFA publication to support the implementation of the CIPFA Code of Practice on Managing the Risk of Fraud and Corruption. It is available to purchase but Better Governance Forum subscribers are entitled to download the PDF version as part of their subscription.
The voluntary code sets out high level principles of good counter fraud practice that can be applied across the public services. The five elements of the code are to:
The guidance notes underpin the Code, explaining the importance of the principles and helping the user apply them in practice. The publication provides guidance on relating the code to the different governance frameworks in operation in the public services. It contains good practice guidance that will be of key interest to those organisations looking to improve the effectiveness of their counter fraud arrangements.
The Code together with the Guidance Notes replace CIPFA's previous guidance Managing the Risk of Fraud, Actions to Counter Fraud and Corruption, commonly known as the 'Red Book'.
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