Fraud and corruption in public services : a guide to risk and prevention

著者

書誌事項

Fraud and corruption in public services : a guide to risk and prevention

Peter Jones

Gower, c2004

大学図書館所蔵 件 / 全9件

この図書・雑誌をさがす

注記

Bibliography: p. [261]-265

Includes index

内容説明・目次

内容説明

Fraud, corruption and bribery in and around public services have become an increasing concern in recent years. The reported level of fraud and corruption affecting the public sector has remained unacceptably high despite numerous national and international initiatives intended to tackle these crimes and their consequences. Fraud and Corruption in Public Services is a definitive, practical guide to the diverse risks that arise in central and local government. There is guidance on civil and criminal law around fraud, bribery and corruption as well as the national and international governmental measures and initiatives for countering this form of criminality. Most importantly of all, the book offers advice, practical examples and strategies for preventing and combating fraud, bribery and corruption. The text is readable, well-informed and intensely practical; illustrated throughout with real-life examples from the author's 40 year career.

目次

  • 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.

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