IIA-Australia White Paper - Conducting Fraud and Corruption Investigations

IIA-Australia White Paper - Conducting Fraud and Corruption Investigations

This is a members only resource. Please login to access. 


Barry Davidow BCom, BAcc, MTaxLaw, ACA, CFE, CRMA, PFIIA, Advanced Diploma of Government (Management), Diplomas in Risk Management and Business Continuity, Government (Fraud Control), Government (Investigation) and International Financial Management.

Matthew Lyon B.Comm, CPA, MIAA



Topics Explored

Internal Audit


White Paper


Investigating fraud and corruption requires specialised methodology and techniques. This White Paper provides an outline to help internal auditors undertaking fraud and corruption investigations.

Key Points

  1. Investigators should be clear about their rights to undertake investigations, and be aware of any related protocols within the organisation.
  2. Avenues for reporting suspected fraud and corruption should be established and communicated.
  3. Evidence should be collected in a way that is most likely to enhance the admissibility of evidence in a tribunal.
  4. Investigators should check that every element of every allegation has been properly covered in the investigation.
  5. The investigation report should be written in an appropriate format for the reader and take into account the purpose of the report.

Relevant Industries


Level of Assumed Knowledge