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E-raamat: Fraud and Corruption in Public Services: A Guide to Risk and Prevention [Taylor & Francis e-raamat]

(LabStudio, New York, New York, USA)
  • Formaat: 286 pages
  • Ilmumisaeg: 09-Jul-2004
  • Kirjastus: Gower Publishing Ltd
  • ISBN-13: 9781315583099
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Fraud and Corruption in Public Services: A Guide to Risk and PreventionSuurem pilt
  • Formaat: 286 pages
  • Ilmumisaeg: 09-Jul-2004
  • Kirjastus: Gower Publishing Ltd
  • ISBN-13: 9781315583099
Teised raamatud teemal:
Taylor & Francis e-raamatudRohkem infot Taylor & Francis e-raamatute kohta
Raamatu kodulehekülg: https://www.taylorfrancis.com/books/9781315583099
Jones (Liverpool Jon Mores U.) uses his experience in auditing, financial systems, and the prevention of fraud to encourage managers, accountants, compliance officers and those in the political arena to identify and combat corrupt practices and take action against them. He describes the basic conditions and history of fraud and corruption, the role of guidelines, and the rise of corporate governance. He continues with models and practical applications of risk and systems-based auditing, including how they work with capital projects and major contracts. He describes how and why information technology and management should receive special attention, and the specific risks within expenditure, income and transfer payment functions. Appendices includes selected statutes, a documented audit, objectives and controls grids, a capital works contract checklist, and a financial and accounting glossary. Distributed by Ashgate. Annotation ©2004 Book News, Inc., Portland, OR (booknews.com)
List of Figures
ix
List of Tables
xi
Using this Book xiii
Characteristics of Fraud and Corruption
1(22)
Introduction
1(1)
Basic conditions surrounding fraud and corruption
1(1)
Intent
2(1)
Opportunity
3(1)
Evidence
3(1)
The extent of fraud and corruption
4(1)
Corruption and the funding of public bodies
5(1)
The law
6(1)
Professional accounting guidelines
7(1)
Internal regulations
8(3)
`Desk' instructions and other specialized regulations
11(1)
Managing and controlling investigations
12(3)
Summary
15(1)
Case study 1.1 Toxins Research and Storage Centre (TRSC)
16(5)
Concluding points
21(2)
The Public Sector
23(16)
Introduction
23(1)
The public service sector -- its special nature
23(1)
An historical view
24(1)
Some basic questions
25(10)
The rise of corporate governance
35(2)
Public services reaction to corporate governance
37(1)
Concluding points
37(2)
Using Risk and Systems-based Auditing
39(40)
Introduction
39(1)
Background and developments
39(2)
Risk and risk models
41(4)
A summary of the systems-based approach to audit
45(13)
An adapted counter-fraud systems-based approach to audit
58(1)
Using the ORC relationship
58(1)
A more detailed look at counter-fraud SBA
59(4)
Summary
63(1)
Case study 3.1 Checking for ghosts
64(7)
Case study 3.2 Riscashire County Council
71(7)
Concluding points
78(1)
Capital Projects and Major Contracts
79(20)
Introduction
79(1)
Major capital works contracts
79(10)
Revenue and other contracts
89(3)
Summary
92(1)
Case study 4.1 Burnum City Council crematorium
93(3)
Case study 4.2 Ministry for legal aid
96(2)
Concluding points
98(1)
Information Technology and Management
99(26)
Introduction
99(1)
Why should computers demand special attention?
99(1)
Segregation of duties
100(1)
Following transactions around the computer
100(1)
Data input arrangements
101(1)
Data updating and processing
102(1)
Data access and output
103(2)
The system manager
105(1)
Database management
105(1)
Systems development, operation and maintenance
106(4)
Computer--related reviews
110(4)
Using computers to directly combat fraud
114(2)
The IT legal framework
116(2)
Corporate policy for IT security and data protection
118(1)
Summary
119(1)
Case study 5.1 The Gallery Sports Club
119(2)
Case study 5.2 Central Strategic Health Authority mainframe installation
121(2)
Concluding points
123(2)
Expenditure
125(16)
Introduction
125(1)
A trail of responsibility
125(7)
Key expenditure risks and controls
132(2)
Summary
134(1)
Case study 6.1 The Public Organizations Directory Exchange (PODE)
135(2)
Case study 6.2 Greater Harmborough Council
137(3)
Concluding points
140(1)
Income
141(16)
Introduction
141(1)
National and local taxation
141(1)
Sales, fees and charges
142(3)
Grants and donations
145(1)
Key income risks and controls
145(6)
Summary
151(1)
Case study 7.1 Oldtown Heritage Centre
151(3)
Case study 7.2 The creche grant scheme
154(2)
Concluding points
156(1)
Transfer Payments -- Benefits, Claims, Grants and Rebates
157(12)
Introduction
157(1)
Redistribution
157(2)
Key risks and controls -- transfer payments
159(5)
Causes taken from various real cases of means-tested fraud
164(1)
Summary
165(1)
Case Study 8.1 Grants for irrigation projects
166(2)
Concluding points
168(1)
The Main Accounting and Reporting Function
169(12)
Introduction
169(1)
The purpose and objectives of the main accounting and reporting function
169(1)
Key risks and controls -- main accounting function
170(5)
Value for money, management performance, fraud and corruption
175(1)
Summary
176(1)
Case study 9.1 The training and rehabilitation organization
176(3)
Concluding points
179(2)
Appendices
181(80)
Appendix 1 Selected Statutes, Regulations and Key Extracts
183(3)
Appendix 2 Regulation of Investigatory Powers Act 2000 (RIPA)
186(2)
Appendix 3 General (non-surveillance) Considerations in Fraud Investigations
188(3)
Appendix 4 WACI -- A Documented Audit
191(22)
Appendix 5 Objectives and Controls Grids
213(15)
Appendix 6 Capital Works Contract Checklist
228(3)
Appendix 7 Final Contractor's Account Audit -- Arithmetical Checks
231(1)
Appendix 8 Key Contract Counter-fraud and System Evaluation Issues
232(1)
Appendix 9 Extracts from the Data Protection Act 1998
233(1)
Appendix 10 Outline Structure for a Corporate IT Security and Data Protection Policy
234(1)
Appendix 11 Checklist of Key Case Papers and Control Features for Means-tested Benefits and Grants
235(2)
Appendix 12 Some Basic Comparisons Between Private and Public Sector Accounts
237(2)
Appendix 13 Financial and Accounting Glossary
239(7)
Appendix 14 Selected Cases by Theme of Perpetration
246(15)
Bibliography 261(6)
Index 267
Peter Tickner has a Masters Degree from City University Business School (in Internal Auditing and Management), he is a Fellow and Chartered member of the Institute of Internal Auditors and a member and director of the Institute of Counter Fraud Specialists. Peter started his professional auditing and investigating career as an external auditor in the National Health Service in the 1970s. He was appointed Head of Internal Audit at Her Majestys Treasury in February 1988. In 1995 Peter left the Treasury on appointment as the Director of Internal Audit for the Metropolitan Police in London, a post he held until early retirement in 2009. While at the Metropolitan Police, Peter set up and ran a highly successful investigation team looking at internal and contractor fraud and corruption.
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