CIPFA Code of Practice for counter fraud

Published in October 2014, the CIPFA Code of Practice on Managing the Risk of Fraud and Corruption is applicable to all public services organisations.

The code is comprised of five key principles, which are to:

• acknowledge the responsibility of the governing body for countering fraud and corruption
• identify the fraud and corruption risks
• develop an appropriate counter fraud and corruption strategy
• provide resources to implement the strategy
• take action in response to fraud and corruption.

Benefits

The code:

• offers a clear framework for developing and maintaining an effective counter fraud response
• is a useful tool for leaders to assess their resilience and capacity to tackle fraud
• is designed to be adopted at board level to guide future counter fraud strategy
• includes the activities and steps you can take to ensure the principles are actively upheld.

The code builds on previous guidance, Managing the Risk of Fraud: Actions to Counter Fraud and Corruption 2008, known as the Red Book, and is supported by two products:

Guidance notes

The code is underpinned by a set of guidance notes that explain the importance of the principles and how they can be applied in practice.

The notes feature tips on relating the code to the different governance frameworks in operation in the public services. The notes will be particularly useful to organisations that are looking to improve the effectiveness of their counter fraud arrangements.

Purchase the guidance notes.

Assessment tool 

We have developed an accessible and easy to use Assessment Tool that measures your counter fraud arrangements against the code of practice.

The Tool:

• evaluates your performance against the Counter Fraud Code of Practice
• generates reports and graphs to illustrate your performance against the code
• includes examples of good practice to help inform your assessment
• records comments, providing a robust evidence base for the assessment
• enables you to track your and your team's progress
• supports your annual governance statement (AGS) and informs your development plans.

The Assessment Tool works by helping you to identify where your organisation's strengths lie and where remedial action may be needed.

Local authorities will find the Tool particularly useful when preparing their AGS, which must include an evaluation of the adequacy of their counter fraud arrangements.

Watch our video to see how the Tool works.

Purchase the Assessment Tool.

If you are interested in comparing your organisation’s performance against the Code of Practice with that of your peers, please email us: benchmarking@cipfa.org