This document discusses various types of fraud risks that could impact the Australia Taxation Office's systems, including intermediary fraud, issues with client authentication and verification, potential threats to ATO systems, internal fraud, and risks related to client updates, electronic channels, tax file number monitoring, and audit processes. It also mentions developing a corporate blacklist and diagrams showing a client view of risk.
1. Intermediary fraud or corruption
Authentication on registration
Outbound letter intercepted
Threats on ATO systems
IVR authentication
Cheque processing
Incorrect matching of client
Internal fraud
Out-dated authorised contact details
Incomplete Proof Of Identity check
Mismatched address details
Third party lodgment (fraud)
Unauthorised bank account
(internal process)
Midstream client updates
(e.g. bank acct)
Authentication of electronic channels
Time lags with identifying
compromised TFN
No corporate blacklist
Robustness of ATO audit processes
Authentication of reported
employees
Risk Triggers
High level Diagram – Client View of Risk
Bob
As an
intermediary
As a
sole trader
Via software for
large business
On behalf of
his business
