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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.

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 than can help prevent, detect, and respond to fraud in local government.

Last updated: November 2022

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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

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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

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