Fraud and Corruption in Public Services

A Guide to Risk and Prevention

Publication Date	July 2004
Publisher	Ashgate Publishing
Product Type	Book
Pages	282
ISBN Number	9780566085666
Product Code	ASH00040

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Summary

Fraud and Corruption in Public Services: A Guide to Risk and Prevention provides public sector practitioners in auditing and financial management with a practical approach to combating and minimizing fraud and corruption.

The book directly addresses the implications of fraud and corruption and suggests specific courses of action to be taken to combat such malpractices. The text is illustrated by detailed and realistic case studies, flow charts and control questionnaires, with appendices included for specific high-risk activities such as major contracts, means-tested benefits and financial accounting.

Although aimed at public sector organizations, the techniques and situations are applicable to any large organization in either the public or private sector. Wider issues concerning the special responsibilities and problems of the public sector are addressed, including the changes arising from corporate governance and the challenges of ensuring impartiality and accountability within the new public sector environment.

Fraud and Corruption in Public Services: A Guide to Risk and Prevention is vital reading for auditors, senior managers, audit committee members and other decision-makers throughout the public sector and in any large organization facing change.

Content

Using this book
Characteristics of fraud and corruption
The public sector
Using risk and systems-based auditing
Capital projects and major contracts
Information technology and management
Expenditure
Income
Transfer payments - benefits, claims, grants and rebates
The main accounting and reporting function
Appendices: Appendix 1 Selected statutes, regulations and key extracts
Appendix 2 Regulation of Investigatory Powers Act 2000 (RIPA)
Appendix 3 General (non-surveillance) considerations in fraud investigations
Appendix 4 WACI - a documented audit
Appendix 5 Objectives and controls grids
Appendix 6 Capital works contract checklist
Appendix 7 Final contractor's account audit - arithmetical checks
Appendix 8 Key contract counter-fraud and system evaluation issues
Appendix 9 Extracts from the Data Protection Act 1998
Appendix 10 Outline structure for a corporate IT security and data protection policy
Appendix 11 Checklist of key case papers and control features for means-tested benefits and grants
Appendix 12 Some basic comparisons between private and public sector accounts
Appendix 13 Financial and accounting glossary
Appendix 14 Selected cases by theme of perpetration
Bibliography
Index.