This report sets out the recent trends from NAO audits and reports, reviews how well-placed government is to understand and tackle fraud and corruption across government and sets out insights from our work and engagement with experts on what more government can do to better prevent fraud and corruption. This report focuses on fraud and corruption against government and therefore the taxpayer. Fraud is an act of deception carried out for personal gain or to cause a loss to another party. It may be committed internally by staff or externally by suppliers, contractors or members of the public. For the purpose of this report, corruption, which includes bribery, is the abuse of a public or private office for financial gain or the avoidance of personal loss. Both can lead to the loss of taxpayer money (such as benefit or tax fraud) or an inefficient allocation of resources (such as falsely claiming a loan even if intending to pay it back).

https://www.nao.org.uk/reports/tackling-fraud-and-corruption-against-government/