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Appendix A: Details of how fraud was committed

Internal fraud focus

Respondents were asked to indicate the number of alleged incidents of internal fraud that focused upon each of a number of specified resources, objects of benefit or targets of the alleged activity. Four main categories were provided that related to government equipment, entitlements, information or financial benefits. As incidents could involve more than one focus of fraud, respondents were asked to include multiple responses where applicable. Information was collected on both the number of entities that experienced fraud and the number of alleged incidents detected. The results are presented in Table 21.

Table 21 Internal fraud by focus of incidents, 2010–13
Focus category 2010–11 2011–12 2012–13
Entities (N) Incidents (N) Entities (N) Incidents (N) Entities (N) Incidents (N)
Equipment
Theft of telecommunications or computer equipment (including mobile devices 10 45 6 35 8 35
Theft of other government equipment 10 77 10 118 11 91
Theft of consumable stock (office related) 5 10 2 7 2 5
Theft of consumable stock (other) 3 21 4 6 7 16
Misuse of government equipment 17 126 13 97 12 38
Unable to be determined 1 1 0 0 1 1
Other equipment 1 7 7 28 4 14
Entitlements
Expenses (other than travel) 2 2 5 24 6 9
Travel claims 8 35 9 19 7 21
Payroll fraud 5 23 13 1,389 9 18
Leave and related entitlements 11 54 13 68 14 81
Unable to be determined 2 13 2 5 1 1
Other entitlements 5 73 6 21 10 46
Information
Obtaining or using information without authorisation (excluding personal information) 13 172 11 150 8 41
Obtaining or using personal information without authorisation 9 1,746 4 908 5 599
Providing false or misleading information, or failing to provide information when required to do so 10 68 8 16 7 53
Use of agency logo or name without authorisation 4 10 2 2 3 7
Misuse of agency intellectual property 1 1 0 0 4 7
Unable to be determined 2 2 1 5 3 5
Other information 3 15 1 3 3 6
Financial benefits
Obtaining cash/currency without permission 13 144 11 93 9 16
Misuse or theft of government credit cards, travel cards or other cash cards 13 110 10 82 14 442
Misappropriation of government-funded grant monies or benefits n.p. n.p. n.p. n.p. 3 4
Misuse or theft of Cabcharge 7 70 9 34 5 32
Theft of property other than cash 8 37 4 23 5 31
Procurement offences 9 11 5 6 10 25
Bankruptcy offences (hiding or disposing of assets) 0 0 0 0 0 0
Falsification of documents in order to gain financial benefit 10 61 15 48 10 60
Unable to be determined 0 0 4 14 6 25
Other financial benefits 7 89 6 21 8 18
Other 6 547 7 28 14 105

n.p. - Category not provided

Source: Commonwealth fraud surveys 2010–11, 2011–12 and 2012–13 [AIC computer file]

External fraud focus

Respondents were also asked to indicate the number of alleged incidents of external fraud that focused upon each of a number of specified resources, objects of benefit or targets of the alleged activity. Four main categories were provided that related to government equipment, entitlements, information or financial benefits. As incidents could involve more than one focus of fraud, respondents were asked to include multiple responses where applicable. Information was collected on both the number of entities that experienced fraud and the number of alleged incidents detected. The results are presented in Table 22.

Table 22 External fraud by focus of incidents, 2010–13
Focus category 2010–11 2011–12 2012–13
Entities (N) Incidents (N) Entities (N) Incidents (N) Entities (N) Incidents (N)
Equipment
Theft of telecommunications or computer equipment (including mobile devices) 8 56 7 38 8 56
Theft of other government equipment 5 16 6 13 2 2
Theft of consumable stock (office related) 0 0 1 1 0 0
Theft of consumable stock (other) 1 6 2 3 1 1
Misuse of government equipment 1 2 2 3 2 4
Unable to be determined 1 1 0 0 0 0
Other equipment 1 2 1 1 2 3
Entitlements
Misusing or claiming benefits without entitlement relating to housing 1 1 2 4 0 0
Misusing or claiming benefits without entitlement relating to social security 2 22,240 2 71,925 2 3,254
Misusing or claiming benefits without entitlement to health benefits 3 2,095 3 977 3 390
Misusing or claiming benefits without entitlement relating to visas/citizenship 2 27,394 2 28,229 1 38,142
Misusing, evading or claiming without entitlement relating to child support 1 1 1 199 1 232
Revenue fraud 2 169 1 69,091 1 38,364
Customs and excise fraud (evading excise) 1 20 1 230 1 299
Unable to be determined 1 1 0 0 2 13
Other entitlements 7 206 6 110 4 79
Information
Obtaining or using information without authorisation (excluding personal information) 11 357 2 4 4 6
Obtaining or using personal information without authorisation 4 13 2 9 4 1,101
Providing false or misleading information, or failing to provide information when required to do so 19 3,610 18 3,601 19 4,100
Use of agency logo or name without authorisation 5 11 4 36 4 11
Misuse of agency intellectual property 2 2 1 2 0 0
Unable to be determined 2 2 0 0 1 4
Other information 4 118 0 0 0 0
Financial benefits
Obtaining cash/currency without permission 6 89 5 193 7 99
Misuse or theft of government credit cards, travel cards or other cash cards 9 16 8 43 11 35
Misappropriation of government-funded grant monies or benefits n.p. n.p. n.p. n.p. 6 41
Misuse or theft of Cabcharge 7 26 6 6 3 4
Theft of property other than cash 2 7 2 16 0 0
Procurement offences 3 28 3 24 2 39
Fictitious claims/forgery 11 641 10 178 10 380
Unable to be determined 2 2 3 16 3 25
Other financial benefits 11 123 13 304,748 10 273
Other 11 436 9 695 1 274

n.p. - Category not provided

Source: Commonwealth fraud surveys 2010–11, 2011–12 and 2012–13 [AIC computer file]

Internal fraud method

Respondents were asked to indicate the number of alleged incidents of internal fraud that were carried out using a number of specified methods, such as misuse of ICT, identity, information or acts of corruption. As incidents could involve more than one method of commission, respondents were asked to include multiple responses where applicable. Information was collected on both the number of entities that experienced fraud and the number of alleged incidents detected. The results are presented in Table 23.

Table 23 internal fraud by commission, 2010–13
Method category 2010–11 2011–12 2012–13
Entities (N) Incidents (N) Entities (N) Incidents (N) Entities (N) Incidents (N)
Misuse of ICT
Accessing information or programs via a computer without authorisation 13 991 12 964 7 612
Copying or altering data or programs without authorisation 8 18 3 14 5 26
Misuse of email 9 57 6 23 7 25
Manipulation of a computerised accounting system n.p. n.p. 5 32 4 24
Insertion of malicious code 0 0 0 0 1 2
Interference with computer networks 0 0 0 0 0 0
Unable to be determined 1 1 2 3 3 3
Other misuse of ICT 11 119 7 28 4 6
Misuse of identity
Creating and/or using a false identity 5 7 3 6 6 7
Use of another employee’s or contractor’s ID without knowledge 1 3 1 3 2 2
Fraudulently using another person’s identity with permission 3 4 0 0 1 1
Unauthorised use of another person’s password, PIN, or access pass 3 6 3 6 3 6
Unauthorised use of another person’s Tax File Number or Australian Business Number 1 1 0 0 2 2
Unable to be determined 0 0 1 2 0 0
Other misuse of identity 4 12 1 1 4 7
Misuse of information
Creating and/or using a false or altered agency document 9 95 13 119 13 69
Creating and/or using a false or altered document (not belonging to the agency) 7 27 9 28 14 51
Dishonestly concealing documents 3 6 3 75 4 5
Failing to provide documents when required to do so 7 41 4 5 6 97
Deliberately disclosing of sensitive information (in any form) for benefit 10 38 9 50 5 51
Unable to be determined 1 1 0 0 2 4
Other misuse of documents 2 75 9 45 7 25
Corruption
Bribery of an employee 5 63 4 50 2 50
Accepting kickbacks and gratuities 6 8 6 9 6 24
Nepotism 2 2 0 0 1 1
Failure to disclose/abuse of conflict of interest 10 43 10 30 8 52
Collusion or conspiracy between internal and external parties 6 11 6 37 11 32
Abuse of power n/a n/a 9 136 9 169
Unable to be determined 3 13 4 18 2 4
Other corruption 15 63 3 11 6 16
Other 25 1,957 16 136 20 230

n.p. - Category not provided

Source: Commonwealth fraud surveys 2010–11, 2011–12 and 2012–13 [AIC computer file]

External fraud method

Respondents were asked to indicate the number of alleged incidents of external fraud that were carried out using a number of specified methods, such as misuse of ICT, identity, information or acts of corruption. As incidents could involve more than one method of commission, respondents were asked to include multiple responses where applicable. Information was collected on both the number of entities that experienced fraud and the number of alleged incidents detected. The results are presented in Table 24.

Table 24 External fraud by commission, 2010–13
Method category 2010–11 2011–12 2012–13
Entities (N) Incidents (N) Entities (N) Incidents (N) Entities (N) Incidents (N)
Misuse of ICT
Accessing information or programs via a computer without authorisation 3 6 3 4 1 1
Copying or altering data or programs without authorisation 0 0 1 1 1 1
Manipulation of a computerised accounting system 1 1 0 0 1 8
Insertion of malicious code 2 2 0 0 1 1
Interference with computer networks 0 0 1 1 1 3
Unable to be determined 3 24 0 0 1 2
Other misuse of ICT 7 23 7 40 3 3
Misuse of identity
Creating and/or using a false identity 9 340 7 299 8 625
Use of another employee’s or contractor’s ID without knowledge 4 12 5 5 4 23
Fraudulently using another person’s identity with permission 4 6 1 1 3 8
Unauthorised use of another person’s password, PIN, or access pass 0 0 1 22 3 7
Unauthorised use of another person’s Tax File Number or Australian Business Number 1 16,271 3 10,548 1 16,079
Unable to be determined 1 322 0 0 4 214
Other misuse of identity 5 201 1 1 2 11
Misuse of information
Creating and/or using a false or altered agency document 10 261 4 40 9 141
Creating and/or using a false or altered document (not belonging to the agency) 19 1,605 14 10,010 15 2,574
Dishonestly concealing documents 5 92 1 5 2 4
Failing to provide documents when required to do so 8 6,317 5 1,021 9 1,170
Deliberately disclosing of sensitive information (in any form) for benefit 2 2 0 0 0 0
Unable to be determined 6 18,595 4 63,206 8 58,464
Other misuse of documents 7 89 6 59 2 29
Corruption
Bribery of an employee 0 0 1 1 0 0
Paying kickbacks and gratuities 3 8 2 5 1 1
Failure to disclose/abuse of conflict of interest 2 5 1 1 3 5
Unable to be determined 2 11 1 2 3 12
Other corruption 3 14 6 38 5 145
Other 22 22,826 19 81,946 14 11,636

n.p. - Category not provided

Source: Commonwealth fraud surveys 2010–11, 2011–12 and 2012–13