This report presents the results from the 2023–24 Fraud Against the Commonwealth census and the measures taken to prevent, detect or respond to fraud. Fraud against the Commonwealth covers a wide range of conduct and may include, but is not limited to, the intentional misuse of Australian Government information and communications technology, assets, documents or position, corporate information and funds, program payments, revenue or program information. Fraud may be committed by those employed by the entity (internal fraud) or by external parties (external fraud).

The consequences of fraud committed against government entities can be long-lasting. Fraud often reduces available funds for public goods and services as well as causing financial and reputational damage to the entities defrauded. Early detection of fraud is therefore critical to future prevention and deterrence.

Key findings

• Australian Government entities detected or received 288,808 allegations of fraud in 2023–24.
• Internal fraud allegations accounted for 4% of all fraud allegations reported during 2023–24.
• External fraud allegations received or detected in 2023–24 accounted for 95% of all fraud allegations reported.
• Automatic processes were the primary method of detecting internal and external fraud allegations in 2023–24.
• Program information and program payments were the principal targets of substantiated internal and external fraud allegations respectively.
• Internal frauds were largely committed through the misuse of information or digital and communication technology and the misuse of documents.