Fraud can have a substantial impact on a business, no matter what size it is. The two most basic types of fraud are misappropriation of assets by employees and fraudulent financial reporting by management, whereby misleading or inaccurate financial information is disseminated to investors, stakeholders and the public. The first type of fraud often happens without management knowledge, and the second type is often unknown to employees. Both can devastate a company. This content will help anyone looking to learn more about counter-fraud in the NHS.