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

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.

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

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