Fraud and corruption are serious issues that can cause significant financial and non-financial harm to the public and private sectors. The threats are substantial, with fraud and corruption costing the Australian economy at least $3 billion per year. Yet despite the pervasiveness of the fraud and corruption threat, a 2003 CMC survey found that only 27 percent of public sector agencies in Queensland had fraud-control plans. Less than 50 percent of the 61 agencies reviewed during 2002-2003 had formally assessed their risk of fraud. In order to assist agencies in designing their own risk management programs, the CMC developed a 10-element model for fraud and corruption control; more detailed materials will be released in 2005. The CMC model advocates an integrated approach that incorporates proactive measures designed to bolster system integrity, as well as reaction responses under the domains of detection, investigation, and prosecution. The 10 elements of the fraud and corruption control plan are closely interrelated; a holistic approach is thus best. The 10 elements are described as: agency-wide policy, risk assessment, internal controls, public interest disclosures, internal reporting, investigation, code of conduct, staff training and awareness, and client and community awareness. Each element is described in turn and guidance is offered on how to develop the overall fraud-control plan. Figures, notes