The purpose of the UNEP Anti-fraud and Anti-Corruption Guidelines (the Guidelines) is to strengthen UNEP’s prevention and response to incidents of fraud and corruption by: a) providing concrete and practical advice to UNEP staff members in identifying potential risks areas; b) providing a clear and user-friendly guide and reference for both external and internal audiences for awareness of controls put in place by UNEP which are aimed at monitoring fraud and corruption; and c) providing a consolidated procedure for sanctioning fraud and corruption.