The Small Charities Guide to Preventing Fraud looks at measures charities can put into place to help them stop fraud by helping to understand what fraud is, outlining the steps they need to protect themselves against fraud, highlighting what tell-tale signs to look out for to detect fraud, knowing what to do once they have detected fraud and where to report fraud when it has occurred. There are many effective measures that can be implemented easily and with little or no cost by Trustees, employees and volunteers. These measures should help a charity to prevent fraud and can send out a strong message to donors and beneficiaries, fraud is taken seriously. Measures can also act as a deterrent to any possible internal or external fraudsters. Counter fraud measures need to be proportionate to the charity.