AS 8001-2008
Superseded
A superseded Standard is one, which is fully replaced by another Standard, which is a new edition of the same Standard.
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Fraud and corruption control
Hardcopy , PDF 1 User , PDF 3 Users , PDF 5 Users , PDF 9 Users
English
06-03-2008
07-06-2024
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.
| Committee |
MB-004
|
| DocumentType |
Standard
|
| ISBN |
0 7337 8522 0
|
| Pages |
44
|
| PublisherName |
Standards Australia
|
| Status |
Superseded
|
| SupersededBy | |
| Supersedes | |
| UnderRevision |
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.
Originated as AS 8001-2003.
Second edition 2008.
A newer version of this standard is available.
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