| Synopsis: |
This volume aims to provide 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 which can 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 described 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 compulsory competitive tendering, privatization and the challenges of ensuring impartiality and accountability within the new public sector environment. |