http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
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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Includes bibliographical references: pages 104-109.