The institution designs a strategy for fraud control and error risk management.
The strategy should include an organizational structure, specialization of roles (e.g. analysis, planning, control in the field), methodologies and procedures. It should balance preventive and corrective approaches, and be based on both the intensive use of information and field activities (on-site inspections, e-audit, distant control, communication).
The strategy should focus the means of control on high risk sectors and population groups (e.g. building industry, self-employed, agriculture, home-based and other personal care services). New risks emerging from the evolution of the economy and labour markets may create important sources of evasion.