Peter Jones

Fraud and Corruption in Public Services (eBook, PDF)

A Guide to Risk and Prevention

• Format: PDF

Produktbeschreibung

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.

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Produktdetails

• Verlag: Taylor & Francis
• Seitenzahl: 286
• Erscheinungstermin: 9. März 2016
• Englisch
• ISBN-13: 9781317133063
• Artikelnr.: 44865071

Autorenporträt

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.

Inhaltsangabe

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.