The United Nations Global Programme against Corruption defines corruption as‘…the abuse of power for private gain.’

The Internal Audit and Financial Investigations Act (Chapter 461 of the Laws of Malta) defines irregularity as ‘…whichever act or omission which unlawfully diminishes public funds and whatever is not consonant with the proper management thereof.’

Suspected fraud means an irregularity giving rise to the initiation of administrative or judicial proceedings at national level in order to establish the presence of intentional behaviour, in particular fraud.

The Internal Audit and Financial Investigations Act defines public funds as ‘funds that Government receives, pays, including funds to local councils, or is required to manage under Malta’s international obligations, or under any other public funds arising under any other law’.