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

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

Autor Peter Jones
en Limba Engleză Hardback – 9 iul 2004
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.
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Specificații

ISBN-13: 9780566085666
ISBN-10: 0566085666
Pagini: 286
Dimensiuni: 174 x 246 x 18 mm
Greutate: 0.68 kg
Ediția:1
Editura: Taylor & Francis
Colecția Routledge
Locul publicării:Oxford, United Kingdom

Public țintă

Professional Practice & Development

Notă biografică

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 Majesty’s 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.

Cuprins

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.

Descriere

Public sector fraud seems on the increase in all forms and countries. Part of this may be the impact of technology and the increased sophistication of organized crime; part of it may be a reflection of the increased transparency in the media. Fraud and Corruption in Public Services is a definitive, practical guide to the diverse sources of risk. There is a guidance on civil and criminal law 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, examples and strategy both for preventing and combating fraud and corruption. The text is readable, well-informed and intensely practical; illustrated throughout with examples from the author's thirty year career.