Details

Preventing Fraud and Mismanagement in Government


Preventing Fraud and Mismanagement in Government

Systems and Structures
Wiley Corporate F&A 1. Aufl.

von: Joseph R. Petrucelli, Jonathan R. Peters

60,99 €

Verlag: Wiley
Format: EPUB
Veröffentl.: 11.10.2016
ISBN/EAN: 9781119220022
Sprache: englisch
Anzahl Seiten: 560

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Beschreibungen

<b>Dig to the root of public fraud with deep exploration of theory, standards, and norms</b> <p><i>Preventing Fraud and Mismanagement in Government</i> identifies common themes in public fraud and corruption, describes the forces that drive them, and provides an objective standard of good practices with no political bent. From Bridgegate to Iran-Contra, this book walks through the massive scandals that resulted from public mismanagement and fraud to illustrate how deeply-entrenched, entity-specific norms can differ from actual best practices. The discussion includes the theoretical underpinnings of public fraud, and how intense corporate culture and limited exposure to outside practice standards can lead to routine deviation from normal behavior and moral standards. You'll find a compendium of practices that illustrate actual norms, allowing you to compare your own agency's culture and operations to standard practice, and contrast the motivations for fraud in the public and private sectors. <p>Public agencies and governmental entities are generally driven by a pubic benefit or goal, but are widely varied in the ability and desire to deliver value while retaining best practices. This book explicitly explores the common patterns of agency practices and cultural norms, and describes how they can easily cross over into illegal acts. <ul> <li>Understand why fraud exists in the public sector</li> <li>Discover how your agency's mindset diverges from the norm</li> <li>Review cases where agency practices diverged from best financial practices</li> <li>Learn good practices in an objective, nonpolitical context</li> </ul> <p>The government/public sector provides some of the most basic services that are critical to a functioning society. Lacking a profit motive, these agencies nonetheless show a pattern of fraud and borderline behavior that could be mitigated with the adoption of standards and best practices. <i>Preventing Fraud and Mismanagement in Government</i> shares a canon of knowledge related to public operations and fraud, providing deep insight into the causes, solutions, and prevention.
<p>Foreword vii</p> <p>Acknowledgments ix</p> <p>About the Authors xiii</p> <p>Preface xv</p> <p>Introduction xix</p> <p>Chapter 1: Government and How It Works 1</p> <p>Chapter 2: Public Finance and How Government Creates Cash Flow 61</p> <p>Chapter 3: Accounting for Government 117</p> <p>Chapter 4: Who Works in Government and What Is Their Motivation? 191</p> <p>Chapter 5: Fraud in Public Agencies: Horse Trading or Stealing? 247</p> <p>Chapter 6: Corrupt Policies and Actions 325</p> <p>Chapter 7: Policing of Public Corruption and Fraud 371</p> <p>Chapter 8: Final Thoughts 401</p> <p>Appendix: Tables 457</p> <p>Index 497</p>
<p><b>JOSEPH R. PETRUCELLI</b> is a founding partner of PP&D Accounting Services Inc. and Fraud Forces Inc., where he provides forensic accounting, tax, and consulting services. A recognized expert in forensic accounting, he is the author of <i>Detecting Fraud in Organizations</i>. <p><b>JONATHAN R. PETERS</b> is a professor of finance in the business school at the College of Staten Island of The City University of New York.
<p><b>YOUR 800-POUND GORILLA TO STOP PUBLIC CORRUPTION</b> <p><i>Preventing Fraud and Mismanagement in Government</i> provides an unbiased look at the most common types of public fraud and corruption, digs into the human behaviors driving them, and offers a detailed standard of best practices to keep organizations on track. <p>This focused guide tackles the fraud, waste, and the abuses of power that threaten to devalue the functions of our public service agencies. By disseminating tools and methods that promote greater transparency in operational practices and also by providing the reader with objective standards that they can use to easily spot irregular patterns and wrongdoing, this text can serve as a reference for the dedicated fraud fighter. No other single resource enables you to: <ul> <li>Fully understand the nuts-and-bolts of the financial workings of government entities</li> <li>Compare and contrast how your agency performs in relation to an established set of financial practices</li> <li>Review a wide variety of in-depth case studies where malfeasance happened—even at the highest levels of government</li> </ul> <p>If you're charged with cleaning up a public agency, <i>Preventing Fraud and Mismanagement in Government</i> is all you need to consistently detect and stop unacceptable behaviors and inspire a self-governing spirit throughout a team of people.

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