The Office of the Inspector General for USAID has released the Fraud Indicators Handbook, a useful reference manual for managers and supervisors of technical assistance programs in developing countries.
From the Hand Book:
Fraud indicators are best described as clues or hints that a closer look should be made at an area or activity. Generally there are two approaches that the person intent on committing fraud will consider, choosing one over the other depending on skill, experience, inclination and the level of internal controls. Activities may be either completely covert or hidden from view, or they may be conducted in the open, completely obvious to all, but disguised to appear as if they are part of the normal operations.
The handbook is useful for all types of projects and donors, and as such is not necessarily limited to USAID programs. Topics include:
- Introduction to Fraud Indicators
- Fraud in Government Contracts
- Detecting Fraud in Projects and Procurements
- Fraud Indicators and Fraud Schemes
- Warning Signs of Fraud
The handbook can be downloaded here:
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