Qui tam actions: fighting fraud against the government

Purpose – This paper seeks to provide auditors, forensic accountants, investigators, regulators, financial managers, lawyers, law enforcement personnel, academics, and others with a basic overview of the steps in and elements of a qui tam legal claim, limitations on a qui tam claim, protection for a whistleblower employee, and the role of qui tam litigation in the fight against fraud.Design/methodology/approach – A sample of types of recent qui tam fraud cases is highlighted for the reader. The steps in filing a qui tam claim are described along with the limitations of pursuing such a lawsuit. The paper includes a statutory and legal case study analysis of each required element of proof in a qui tam claim. Analysis of actual qui tam court cases illustrates the importance of private civil lawsuits in combating fraud committed against the US Government.Findings – This paper provides readers with information about the substantial recoveries earned by successful qui tam plaintiffs. Also, the necessary steps i...