评估、更新和监控反欺诈策略：一种方法论

Evaluating, Updating and MonitoringAnti‑Fraud Strategies A Methodology Evaluating, Updatingand Monitoring Anti‑FraudStrategies A METHODOLOGY This work was approved and declassified by the Public Governance Committee on 19 June 2026. This document was produced with the financial assistance of the European Union. The views expressed herein can inno way be taken to reflect the official opinion of the European Union. This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty overany territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. Please cite this publication as: OECD (2026),Evaluating, Updating and Monitoring Anti-Fraud Strategies: A Methodology, OECD Public Governance Reviews,OECD Publishing, Paris,https://doi.org/10.1787/4b442c1a-en. ISBN 978-92-64-46026-3 (print)ISBN 978-92-64-36576-6 (PDF)ISBN 978-92-64-55942-4 (HTML) OECD Public Governance ReviewsISSN 2219-0406 (print)ISSN 2219-0414 (online) Photo credits:Cover © PeopleImages/Shutterstock.com. Attribution 4.0 International (CC BY 4.0) This work is made available under the Creative Commons Attribution 4.0 International licence. By using this work, you accept to be bound by the terms of this licence(https://creativecommons.org/licenses/by/4.0/).Attribution– you must cite the work.Translations– you must cite the original work, identify changes to the original and add the following text:In the event of any discrepancy between the original work and thetranslation, only the text of the original work should be considered valid.Adaptations– you must cite the original work and add the following text:This is an adaptation of an original work by the OECD. The opinions expressed and arguments employed inthis adaptation should not be reported as representing the official views of the OECD or of its Member countries.Third-party material– the licence does not apply to third-party material in the work. If using such material, you are responsible for obtaining permission from the third party and forany claims of infringement.You must not use the OECD logo, visual identity or cover image without express permission or suggest the OECD endorses your use of the work.Any dispute arising under this licence shall be settled by arbitration in accordance with the Permanent Court of Arbitration (PCA) Arbitration Rules 2012. The seat of arbitration shallbe Paris (France). The number of arbitrators shall be one. Foreword Fraud is increasingly recognised as one of the most prevalent and fastest-growing forms of crime globally.At the same time, governments face mounting pressure to strengthen public finances and invest in strategicpriorities in a context of constrained fiscal space and rising global public debt. Ensuring that efforts tocombat fraud are effective, relevant and efficient has therefore never been more important. Yet, manycountries lack a well-defined monitoring and evaluation framework to assess the contribution of counter-fraud efforts and strengthen controls to prevent, detect and respond to fraud in a timely manner. Fundedby the European Commission,this report supports better oversight and the continuousimprovement of anti-fraud measures by providing a structured and dynamic approach to evaluating,updating, and monitoring anti-fraud strategies. The methodology will help countries not only addresscurrent threats, but also adapt to future challenges. The methodology is primarily intended for entities co-ordinating the implementation, monitoring and evaluation of anti-fraud strategies (such as the Anti-FraudCoordination Service, AFCOS, within EU Member States) but may also be useful for entities responsiblefor implementing an anti-fraud strategy. The methodology is applicable to all types of anti-fraud strategies, whether adopted at the national,sectoral, regional or organisational level. It draws on examples of good practice in monitoring, evaluationand strategy updating from EU and non-EU countries, as applicable, while aligning with the EuropeanCommission’s Guidelines on National Anti-Fraud Strategies and OECD standards for monitoring andevaluation (M&E). The report is complemented by an annex containing Practical Tools for M&E, intendedto support countries in establishing robust monitoring and evaluation frameworks. Acknowledgements This publication is the work of the OECD Directorate for Public Governance (GOV), under the leadershipof Elsa Pilichowski, Director. It was prepared by GOV’s Anti-Corruption, Integrity and Open GovernmentDivision, under the direction of Nejla Saula, Acting Head of Division, and coordinated by Henna Kjellberg.Chapters 1-3 were drafted by Henna Kjellberg and Chapter 4 was drafted by Lalit Golani. The Annexeswere drafted by Silviu Popa. The report also benefitted from invaluable comments and contributions fromthe OECD Secretariat, including: János Bertók, Frédéric Boehm, Simon Cox, Mike Cressey, Jes