National Audit Office NAO

1 Lacking co-ordination and consistency of education campaigns
Reduced impact
2 No clear mechanism to support good practices
Reduced impact
3 Lack of accurate data
Insufficient knowledge about results of action
4 Criminals continually innovate
There is no single solution to designing out fraud
5 International and ‘hidden’ nature of online fraud
Difficulty to pursue and prosecute
6 Lack of information on judicial outcomes for fraud offences
Risk: criminals do not always receive sentences proportionate to the crime


The items above were selected and named by the e-Government Subgroup of the EUROSAI IT Working Group on the basis of publicly available report of the author Supreme Audit Institutions (SAI). In the same way, the Subgroup prepared the analytical assumptions and headings. All readers are encouraged to consult the original texts by the author SAIs (linked).