Combating Fraud: Approaches to Evaluate Effectiveness and Demonstrate Integrity

What GAO Found In 2015, GAO issued A Framework for Managing Fraud Risks in Federal Programs (Fraud Risk Framework). The Fraud Risk Framework provides a comprehensive set of leading practices, organized into four components, for program managers to use when developing or enhancing efforts to combat fraud in a strategic, risk-based manner. These four components include (1) committing to combat fraud by creating an organizational culture, (2) planning and conducting risk assessments, (3) designing and implementing a strategy with specific control activities, and (4) evaluating and adapting fraud risk management activities.

As noted in the Fraud Risk Framework, program managers need to understand the effectiveness of their fraud risk management activities and adjust their efforts to better pro