Although fraud is a wide-ranging category of crime, and the personal backgrounds and sociodemographic characteristics of offenders can differ considerably, both incidents and offenders display enduring features that act as red flags or indicators of dishonesty taking place.

Foreword From financial years 2010–11 to 2014–14, Commonwealth entities experienced 9,467 incidents of internal fraud, with losses of over $12.7m. This study analysed information about the most costly incidents each entity experienced each year and those who perpetrated these. The majority of the 166 frauds related to employee entitlements or financial benefits, and most were...

Abstract The Australian Bureau of Statistics estimates consumer fraud costs Australians $1.4b per year. Advances in technology allow fraudsters to reach an increasing number of potential victims. Age has long been considered a potential factor in the risk of victimisation; however, it remains unclear which age groups are most vulnerable. This paper examines the relationship...

The Australasian Consumer Fraud Taskforce (ACFT) is a group of 22 government regulatory agencies and departments in Australia and New Zealand. It works with private sector, community and non-government partners to prevent fraud. The ACFT has run a range of fraud prevention and awareness-raising activities since 2005. One of its key initiatives is to run...

Provides a better understanding of the nature of internal fraud against the Commonwealth, and the personal background details of those alleged to have committed the deception. Foreword: Fraud against the Commonwealth is defined as ‘dishonestly obtaining a benefit or causing a loss, by deception or other means’. This definition is set out in the current...