Indicators of potential fraud: learning institutions

Information for academies, 16 to 19 providers and other learning institutions to help them identify potential fraud.



This is a list of generic indicators of potential fraud. These include personal and organisational motives for fraud, possible weakness of internal controls, transactional indicators and possible methods of committing and concealing fraud.

This reference document has been compiled by the Education Funding Agency. It may be helpful for learning institutions to use as a checklist where there are concerns that fraudulent activity may be taking place.

Published 11 March 2014