Recommendation 16

The National Audit Office recommended in December 2021 that the Department should produce a formal strategy, setting out the longer-term ambitions, objectives and metrics for the impact of successful counter-fraud actions; fraud risk appetite; and prioritisation of counter-fraud activities and resources based on cost-effectiveness.34 A formal strategy such as this would provide the opportunity for proper scrutiny of the adequacy of the current focus of work, but the strategy has not yet been published. Responsibility for effective delivery