The purpose of this report is to enhance our understanding of the benefits and drawbacks of introducing a mandatory requirement on organisations to report fraud in England and Wales. Survey respondents were generally in favour of making the reporting of fraud mandatory. However, support was qualified by a need to clearly articulate the purpose and benefits of doing so in order to garner organisational support and compliance, and to determine the scope and form of reporting. The ability to successfully agree these was identified as a potential barrier. Other barriers included concerns about the reputational consequences of reporting, and many were not convinced that the potential benefits outweighed the likely costs.

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