Fraud against the Australian government is a criminal offence that affects Australians directly.

This document outlines the Australian government's requirements for fraud control. It requires Commonwealth entities to put in place a comprehensive fraud control program that covers prevention, detection, investigation and reporting strategies. The framework consists of 3 parts:

1. Fraud Rule, which is section 10 of the Public Governance, Performance and Accountability (PGPA) Rule 2014, a legislative instrument binding all Commonwealth entities. It sets out the key requirements of fraud control.
2. Fraud Control Policy which binds non-corporate Commonwealth entities and sets out procedural requirements for specific areas of fraud control
3. Fraud Guidance (also known as the Resource Management Guide 201 – Preventing, detecting and dealing with fraud) which supports the Fraud Rule and Fraud Policy by setting out the Australian government's expectations for fraud control arrangements within all Commonwealth entities.