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Crimes involving dishonesty, collectively known as fraud, have been estimated to cost developed nations many billions of dollars each year. The last decade has seen the creation of an extensive range of responses to this problem by government and business alike, some of which are beginning to bear fruit. But much remains to be done—particularly concerning the coordination of the many preventive and response strategies being used by public and private sector organisations. This article outlines current avenues of fraud reporting that individuals and organisations use, examines the extent of reporting, and considers the various barriers that exist to reporting fraud. The focus is primarily on Australia, although the issues have relevance to many other countries. It is argued that there are various approaches that could be developed to encourage greater reporting of fraud, and that a nationally coordinated response would assist those who make official reports, and enable information to be gathered which may assist in the development of improved fraud prevention strategies and interventions. [ABSTRACT FROM AUTHOR]

Purpose - This study aims to bring together theoretical concepts from the organizational justice, internal control and fraud literature to develop two distinct models relating to employee fraud and the quality of internal control procedures (ICP), respectively. Design/methodology/approach - Survey data from 64 Australian firms were used to develop the two models. The first model was tested using a logistic regression analysis, and the second model was tested using a multiple regression analysis. Findings - The first model reveals that the quality of ICP has a moderating effect on the relationship between perceptions of organizational justice and employee fraud. The second model indicates that ICP quality is significantly and positively related to three key organizational factors: the corporate ethical environment, the extent of risk management training of staff, and the internal audit (IA) activity level. Practical implications - Risk management strategies relating to employee fraud will need to pay greater attention to organizational factors that affect both perceptions of justice at the workplace and ICP quality, including fostering a more ethical and equitable work environment, increasing IA activities and staff training in risk management. Originality/value - Using the fraud triangle framework, this study extends previous literature by providing empirical evidence on the role of organizational justice and ICP regarding employee fraud. [ABSTRACT FROM AUTHOR]

The article discusses the trends and issues on fraud and criminal justice in Australia. It mentions that fraud is described by three factors: a supply of motivated offenders, availability of suitable targets, and absence of capable guardians. It states that the authors have focused on the motivation and other psychological aspects of fraud. Furthermore, the factors of opportunities and guardianship had provided insights for fraud control, and would be addressed on a study about fraud risk.

• Rapid chemical profiling of Manuka honey with ambient mass spectrometry and chemometric modelling. • Real-time authentication of Manuka honey by production batch. • Chemometric differentiation of Manuka honey by production batch, brand, and adulteration scenarios. • Honey authentication and fraud detection of Manuka honey for brand protection. Manuka honey is a high-value and commonly adulterated food commodity that is produced by Apis mellifera bees from the nectar of the bush Leptospermum scoparium found exclusively in New Zealand and some parts of Australia. In this study, a rapid method using a compact atmospheric solid analysis probe (ASAP) mass spectrometer (MS) and chemometric modelling was used for the authentication of Manuka honey. Class separation was observed for Manuka honey of different production batches, brands, and grades, whereas no class separation was observed for Manuka honey of the same production batch. A one-class model training set of a production batch of honey was built (R2 = 0.845; Q2 = 0.686). Model validation with a prediction set of Manuka honey consisting of samples of the same production batch not used in the model, different production batches, brands, and grades gave and a perfect classifier (AUC = 1) for the receiver operator characteristic (ROC) indicating 100 % correct classification of class samples and outliers. Additionally, validation of the model against adulterated Manuka honey gave an AUC = 0.96 for the ROC. The results in this study indicate that compositional differences between production batches of Manuka honey could be used as unique chemical fingerprints for Manuka honey authentication for the purpose of brand protection and fraud detection. [ABSTRACT FROM AUTHOR]

The article presents a message from NIB Health Funds addressed to natural therapy providers and professional associations concerning health fund fraud in Australia. It notes that the NIB has expanded its suite of natural therapies and it considers a strict registration process to ensure its support and the development of the natural therapy industry. It cites that NIB conducted fraud awareness training for its employees. It emphasizes the importance of making sure that taxpayers are not burdened with the increasing fraud and investigation costs.