Fraud can manifest itself in many ways, but the procurement process presents a common risk area across almost all organisations, large or small.\r
This document has drawn on the experience of a number of organisations seeking to share and disseminate good practice. The Procurement Fraud themes outlined are accompanied by a menu of control measures that may assist in mitigating the risk of such events occurring. Where there is evidence or suspicion of collusion, then other corrupt practice may feature as part of the fraudulent act. Accordingly, any investigation should be cognisant of the possibility of offences under the Bribery Act 2010. In seeking to provide another tool in our efforts to deter, detect and minimise the impact of Procurement Fraud, this collection of good practice is commended to you as a dynamic document, enabling new fraud themes to be added, alongside a range of controls.
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