ABSTRACT

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.

chapter Chapter 1|22 pages

Characteristics of Fraud and Corruption

chapter Chapter 2|16 pages

The Public Sector

chapter Chapter 3|40 pages

Using Risk and Systems-based Auditing

chapter Chapter 4|20 pages

Capital Projects and Major Contracts

chapter Chapter 5|26 pages

Information Technology and Management

chapter Chapter 6|16 pages

Expenditure

chapter Chapter 7|16 pages

Income

chapter Chapter 9|11 pages

The Main Accounting and Reporting Function