AS 8001-2008

Table of Contents

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Abstract

Provides an outline for a suggested approach to controlling the risk of fraud and corruption within a wide range of entities in all industry sectors and in government.

Scope

This Standard provides an outline for an approach to controlling fraud and corruption and, subject to the guidance at Clause 1.2 below, is intended to apply to all entities including government sector agencies, publicly listed corporations, private corporations, other business entities and not-for-profit organizations engaged in business or business-like activities.
(a) Fraud and corruption contemplated by the Standard fall into three main categories -
(b) fraud involving the misappropriation of assets;
fraud involving the manipulation of financial reporting (either internal or external to the reporting entity); and
(c) corruption involving abuse of position for personal gain.

General Product Information

Published
Document Type	Standard
Status	Current
Publisher	Standards Australia
ProductNote	Pending Revision indicates that as a result of the Aged Standards review process, the document needs updating. If no project proposal, meeting the quality criteria, is received within the 12 month timeframe, the document shall be withdrawn.
Pages
ISBN
Committee	MB-004
Supersedes	DR 06651 AS 8001-2003 AS 8001-2003