Foreword  3

Acknowledgements  4

Executive summary  7

1 The role of monitoring and evaluation in combating fraud  9

1.1. Introduction  10

1.2. Cross-cutting principles for effective M&E systems  14

References  22

Note  24

2 Evaluating anti-fraud strategies  25

2.1. Introduction  26

2.2. What, when and how to evaluate  27

2.3. Governance and institutional responsibilities for evaluation  37

References  40

3 Updating anti-fraud strategies  42

3.1. Leveraging the results of evaluations to ensure strategic continuity and learning  43

References  50

4 Monitoring anti-fraud strategies  52

4.1. Introduction  53

4.2. When and how to monitor  53

4.3. Governance and institutional responsibilities for monitoring  56

4.4. Communication of monitoring results  58

References  63

Annex A. Sample questionnaire for evaluation  65

Annex B. Catalogue of outcome and impact-level indicators  78

Annex C. Checklist for updating anti-fraud strategies and action plan  90