The Fire Service is blaming a lack of judgment by two staff members for an email scam in November that cost it $52,000.

"The scam involved email correspondence, ostensibly in the chief executive's name, to order the transfer of funds to a Turkish bank account," the Fire Service said in a brief statement on Wednesday.

An investigation by internal and external auditors found no breach of Fire Service IT systems and no collusion by its employees.

"The investigation found our procurement and expenditure approval policies to be perfectly sound, but in this case they simply weren't followed," chief executive and National Commander Paul Baxter said.

Appropriate action had been taken with the staff concerned, but for employment and privacy reasons he could not say more about that.

READ MORE: Fire Service investigating how it has reportedly lost $50,000 in a scam

Baxter described the scam as a "whaling attack", and said a review of all the Fire Service's overseas financial transactions this year had confirmed it was a one-off incident.

Training would be provided on cyber risks and refresher courses would be run on procurement and spending approval policies.