The Department has not responded to the huge potential fraud risk it faces with the degree of focus and leadership we would expect. Previous reviews of Defence policing have repeatedly identified siloed working, weak ownership and a lack of trust between the different parts of the Department responsible for tackling fraud and economic crime. While the Department considers some of these cultural issues to be historic and points to examples of improved collaboration—such as embedding a Ministry of Defence Police officer within its counter-fraud team—the NAO 3 reported that this remains inconsistent and could be further strengthened. The Department recognises that it needs to improve its counter-fraud strategy and culture, strengthen capability, clarify accountability and increase collaboration across the organisation. It has set out plans for the Director General Finance to develop a stronger understanding of fraud risks and to hold parts of the organisation to account. However, these steps do not amount to clear, sustained leadership of the counter-fraud agenda, as the Department still lacks a single senior individual with primary responsibility for bringing together the various functions involved in responding to fraud, with a clear mandate to reduce losses. Without strong, visible leadership at a senior level, the Department is unlikely to deliver the cultural shift in counter-fraud working that it acknowledges is required, or to make meaningful progress in addressing the significant fraud risks it faces. recommendation The Department should appoint a senior (two-star) individual who is predominantly focused on supporting the Permanent Secretary to tackle fraud and economic crime, improve the collaboration of those involved in investigating these issues, and change the culture of the whole department so that it treats preventing fraud and economic crime with the attention it requires.