Fraud and Corruption in Public Services: A Guide to Risk and Prevention

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.