Article summary
The Pensions Research Accountants Group (PRAG) has published guidance intended to help pension scheme trustees and managers consider where fraud risks lie. It details the types of fraud that pensions schemes can suffer and methods of managing pension fraud risk by setting out case studies for the main fraud types. The guidance was launched at PRAG’s online summer meeting which took place on 24 June 2021 and is currently available to PRAG members on PRAG’s website.
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