Resource Library - Fraud Prevention
Fraud typically occurs when the three legs of the Fraud Triangle – pressure, rationalization, and opportunity – align. Governments have little control over the pressures and employee may feel or the rationalizations they may make and should instead focus on reducing opportunities for fraud to occur. These resources and best practices will help you develop and improve your government’s internal controls to reduce the opportunity for fraud.
Best Practices: ACH electronic payments
These best practices can help governments improve their ACH payment process policies and employee training, establish a verification process, and monitor for unauthorized payee account changes.
Last updated: August 2022
Best Practices: Sending wire transfers
These best practices can help governments develop strong internal controls to prevent and detect wire transfer fraud. It includes key areas to address in employee training as well as advice to help you establish a verification process to confirm the authenticity of wiring instructions.
Last updated: August 2022
Best Practices: Expect the Unexpected: How to Protect Unanticipated Revenue From Fraud
Governments should know what types of unanticipated revenues they may receive, and design and implement internal controls to protect them. To help you, we have developed best practices for you to consider as you evaluate your current controls.
Last updated: September 2023
Guide: Trust, but verify: A guide for elected officials & appointed boards to prevent fraud
This resource can help elected officials and appointed boards understand their role in fighting employee fraud. It includes tips for implementing policies and best practices that can help prevent, detect, and respond to fraud in local government.
Last updated: November 2022
Guide: Making it easy to report concerns
Employees and citizens are more likely to report concerns if there is a known, discreet way to do it, and they have confidence their disclosure will be taken seriously and handled appropriately. Here are a few things to think about in setting up your own program, as well as some great resources to reference.
Last updated: October 2022