Procurement Fraud risk guide

24 November 2020

Public procurement is vulnerable to fraud and corruption because of the level of expenditure, the volume of transactions, the complexity of the process and the number of stakeholders involved. It can only be tackled effectively if it is identified, measured and reported.

This guide has been developed to help public sector organisations recognise the nature and level of procurement fraud and help ensure effective controls are put in place.

It was also developed in recognition of the increased risk of procurement fraud as a result of the COVID-19 pandemic, previously highlighted in our guide on COVID-19 fraud risks, which is also available on this site.

NIAO Procurement Fraud risk guide (PDF 524 KB)