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The scheme was launched with an initial funding of ₹100 crore (US$14 million). It mainly targets the clusters in Uttar Pradesh, Haryana, Uttarakhand, Punjab, Bihar and Delhi.

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This guide is based on the fi rst edition of Fraud Risk Management: A Guide to Good Practice. The fi rst edition was prepared by a Fraud and Risk Management Working Group, which was established to look at ways of helping management accountants to be more effective in countering fraud and managing risk in their organisations.

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