Recommendation 16

HM Treasury told us that other government functions have a critical role in helping with fraud risk. It told us the Finance and Commercial Functions must operate as an effective second line of defence in advising and supporting fraud risk. It suggested that the combination of these functions operating under the expert of guidance of the Counter Fraud Function “ultimately has the bigger impact” in tackling fraud and error.39 HM Treasury also highlighted that the Counter Fraud Function is “fairly immature” compared with some of the older functions so it is important that government keeps up the professionalism and assessment work currently under way.40 34 Letter from Mark Cheeseman 35 Q 23; C&AG Guide, page 6 36 Letter from Mark Cheeseman, page 2 37 Q 31 38 Q 44 39 Q 18 40 Q 34 14 Fraud and Error 2 Measuring and reporting on fraud and error