A resource to help department employees and management identify fraud risks and red flags for their particular program or process area. This tool also includes Best Practices to mitigate fraud risks. It was developed with state and local governments in mind.
Designed to help department management understand and develop internal controls to reduce risk. This tool provides examples of key risks and control objectives for various process areas, as well as resources for Best Practices. The Maricopa County Auditor was a significant contributor in the development of this tool, with state and local governments in mind.