Since thferrous fumarate 10 mge 2013 horsemeat scandal, the food and drink industry’s response to assessing and managing fraud has changed. There is a general acceptance that it is no longer good enough to simply react to known fraud risks. An effective and comprehensive counter fraud strategy needs to be proactive and based on reliable evidence about the nature and scale of all fraud risks fnature made ferrous fumarateacing an organisation, not just known fraud issues related to products or ingredients. There has been a steady evolution, from relying primarily on testing and audit to a greater emphasis on comprehensive steps to strengthen organisations’ fraud resilience.