Fraud in the governmental sector : a descriptive analysis /
The purpose of this paper is to discuss the results of
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| Format: | Thesis Book |
| Language: | English |
| Published: |
[Place of publication not identified] :
[publisher not identified] ;
1997.
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| Online Access: | http://proxy.library.tamu.edu/login?url=http://proquest.umi.com/pqdweb?did=736796201&sid=1&Fmt=2&clientId=2945&RQT=309&VName=PQD |
| Summary: | The purpose of this paper is to discuss the results of research which was undertaken to provide a description, assessment, and analysis of frauds occurring in governmental entities at the federal, state, and local levels. Data for this study were obtained from a mail survey of the membership of the Association of Certified Fraud Examiners (ACFE). As reported in this paper, fraud refers to defalcations on the part of both management and nonmanagement employees in the governmental sector. The study describes the characteristics of a number of frauds along the following dimensions: the victim of the fraud, its perpetrator(s), the fraud scheme, and the investigation of the fraudulent activity. In addition, the conditions under which the frauds occurred are described, discussed, and analyzed. It was noted in this study that governmental employees perpetrated their fraud frequently working in concert with vendors. This latter finding is of particular significance given the current trend toward privatization in government which has been occurring in recent years. Given the recent deliberations of the Auditing Standards Board in reconsidering fraud in a financial statement audit, sending a clear signal that the auditor should have the responsibility to detect fraud, the consideration of fraud in this paper in the manner reported would seem to be an important as well as a timely issue. |
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| Item Description: | Vita. "Major Subject: Accounting". |
| Physical Description: | viii, 110 leaves ; 28 cm. Issued also on microfiche from University Microfilms Inc. |
| Bibliography: | Includes bibliographical references: pages 104-109. |