Charity Commission Fraud Questions

According to The Charity Commission there are the 10 questions that Trustees should ask about Fraud and these are set out below. Our guide and resources will help you answer these questions as well as helping you to create and implement a complete fraud management program against cross-industry best practice.

The term “fraud” is usually used to describe theft of assets, misuse of funds or by more complicated crimes such as false accounting or the supply of false information. Many of the offences referred to as fraud are covered by the Fraud Act 2006, The Bribery Act 2010, and the Theft Act 1968.  The term fraud in this guide is used to describe any economic crime such as fraud, bribery, corruption, money laundering, terrorist financing under the Proceeds of Crime Act, deception, forgery, extortion, theft, conspiracy, embezzlement, misappropriation of assets, false representations and concealment of material facts.

For those who prefer to read around the Charity Commission questions we have identified below the relevant parts of our guide for each question.


Before starting on these however we would recommend you get familiar with our approach to fraud risk management through our short 3 min video.


We also recommend you complete our organisation self assessment tool as this will also automatically benchmark your charity against The Charity Commission questions as well as industry best practice.

The Charity Commission 10 Questions on Fraud

1. Understand what fraud is and what our responsibilities are?
2. Understand our financial systems and data and what normal looks like?
3. Have regular and frank conversations with our delivery partners?
4. Conduct pre-employment screening and in-service checks on staff?
5. Conduct an annual fraud risk review?
6. Promote fraud awareness and understanding?
7. Run process test checks and observe jobs in action?
8. Encourage staff and volunteers to voice concerns?
9. Have a response plan ready so that everyone knows what to do?
10. Have an anti-fraud policy and code of ethics?

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