Corruption is so pervasive within health care systems that it has become a well-known phenomenon. The UN special rapporteur for the right to health stated that health care is among the most corrupted sectors. Waste in health care is often coupled with fraud. Health care fraud is an intentional deception or misrepresentation that an individual or an institution makes, being aware that the same misrepresentation could result in some unauthorised benefit to the same individual or to other subjects. The health sector is particularly vulnerable to corruption, due to the uncertainty surrounding the demand for services. Corruption in the health care sector undermines efforts to achieve the objective of universal health coverage by eroding financial protection efforts. There has been a growing interest, among medical organisations and health policymakers, in developing appropriate strategies to reduce the quantity of health care waste.