Appendix: Good practice guides and other reports used to prepare our audit expectations

Audit Office of New South Wales (2005), Fraud Control Current Progress and Future Directions – Guidance on Better Practice, Australia.

Australian National Audit Office/Attorney-General’s Department of the Australian Government (2004), Fraud Control in Australian Government Agencies – Better Practice Guide, Australia.

Australian National Audit Office (2001), Management of Fraud Control, Department of Family and Community Services, Audit Report No. 45 2000-2001, Australia.

Australian National Audit Office (2001), Management of Fraud and Incorrect Payment in Centrelink, Audit Report No. 26 2001-2002, Australia.

Department for Work and Pensions (2005), Reducing fraud in the benefit system – Achievements and ambitions, United Kingdom.

HM Treasury (2003), Managing the Risk of Fraud – A Guide for Managers, United Kingdom.

House of Commons Committee of Public Accounts (2003), Tackling Benefit Fraud, Thirty-first Report of Session 2002–03, United Kingdom.

House of Commons Committee of Public Accounts (2005), Fraud and error in benefit expenditure, Fourth Report of Session 2005–06, United Kingdom.

National Audit Office/HM Treasury (2004), Good Practice in Tackling External Fraud, United Kingdom.