Detecting and Reducing Corruption Risk and Fraud in the Public Sector. (Record no. 2112)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 05713nam a22004813i 4500 |
| 001 - CONTROL NUMBER | |
| control field | EBC5399317 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | MiAaPQ |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240724113157.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d | |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cnu|||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240724s2018 xx o ||||0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9788024635941 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9788024635897 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (MiAaPQ)EBC5399317 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Au-PeEL)EBL5399317 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (CaPaEBR)ebr11559536 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)1034726105 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | MiAaPQ |
| Language of cataloging | eng |
| Description conventions | rda |
| -- | pn |
| Transcribing agency | MiAaPQ |
| Modifying agency | MiAaPQ |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | JN2220 .O247 2017 |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 351.4 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Ochrana, Frantisek. |
| 245 10 - TITLE STATEMENT | |
| Title | Detecting and Reducing Corruption Risk and Fraud in the Public Sector. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 1st ed. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Prague : |
| Name of producer, publisher, distributor, manufacturer | Karolinum Press, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2018. |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | ©2017. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (137 pages) |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Cover -- Content -- Introduction -- 1. Theoretical Framework -- 1.1 Public expenditures and potential threats to corruption -- 1.2 Interdisciplinary approaches for the examination of corruption -- 2. Corruption Risk -- 3. Factors Influencing the Detection of Corruption and Fraud Risk -- 3.1 Principles of Economy, Efficiency and Effectiveness - a Tool to Reduce Corruption Risk -- 3.2 Non-compliance with the Principle of Economy - a Signal of Possible Fraud in the Management of Public Resources -- 3.3 Non-compliance with the Principle of Efficiency - a Signal of Possible Fraud in the Management of Public Resources -- 3.4 Non-compliance with the principle of effectiveness - a possible signal of corrupt handling of public resources -- 4. Analysis of corruption risk according to the FMEA method (Fault Mode and Effect Analysis) -- 4.1 The FMEA method -- 4.2 Method for calculating corruption risk or fraud, according to the FMEA -- 4.2.1 Calculating Corruption Risk -- 4.2.2 Determination of the scale (score) for the frequency of corruption opportunities -- 4.2.3 Determining the scale (score) for the benefit of the corrupt actor, compared with the monthly salary -- 4.2.4 Determining the scale (score) for the budget impact -- 4.2.5 Determination of the scale (score) for detectability of corruption -- 4.3 File of corruption risk indicators -- 5. Criterion 1 according to the FMEA method: the frequency of opportunities for corruption -- 5.1 Definition of "corruption opportunity" -- 5.2 Determining the frequency of corruption opportunities -- 6. Criterion 2 according to the FMEA method: the degree of detectability of corruption risks -- 6.1 Determining the degree of detectability of corruption -- 6.2 Transparency as a factor influencing the detectability of corruption -- 6.2.1 Transparency in decision-making. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 6.2.2 Transparency in budgeting and management according to it -- 6.2.3 Transparency in strategic and community planning -- 6.2.4 Transparency in Public Procurement -- 6.2.5 Transparency in contractual relations -- 6.2.6 Transparent selection of employees -- 6.3 Internal control system, controlling, reporting as a tool for strengthening the detection of corruption risk -- 6.3.1 Controlling, reporting -- 6.4 Benchmarking as a tool for increasing transparency -- 6.5 Mathematical and statistical methods as a tool for detecting fraud -- 6.6 Effective human resource management - a tool to reduce corruption risk -- 6.7 Management Model "doing the right things right" as a tool for empowering detection of corruption risks -- 7. Criterion 3 according to the FMEA method: the impact on the budget -- 7.1 Determining the impact on the budget -- 7.2 Applying the principles of sound financial management for the government as a tool to reduce corruption risks -- 7.3 Knowledge of the processes of government budgeting as a factor for reducing corruption risk -- 7.3.1 Basic information about the budgets as a factor in reducing corruption risk -- 7.3.2 Publicly available information on the budget process, the preparation and approval of the budget as a factor for strengthening budget transparency -- 7.3.3 Management according to budget amendments, breaching budgetary discipline - Phase 3 -- 7.3.4 Billing, economic review, the final account - the last stage of the budgetary process -- 7.4 Selection of the appropriate budgetary method - a tool to enhance the transparent and efficient use of public resources -- 7.5 Use of financial data for financial analysis and prevention against fraud and corruption -- 8. Criterion 3 according to the FMEA method: benefit for the corrupt actor -- 9. Limits of the FMEA method -- 10. Case studies. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 10.1 Calculating corruption risk according to FMEA - Monument care (regions) -- 10.2 Examining effectiveness regarding investment acquisition and asset management as a factor in reducing fraud -- 11. Conclusion -- 12. Bibliography -- 13. Summary -- 14. Index. |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on publisher supplied metadata and other sources. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Public administration-Czech Republic. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Corruption-Czech Republic. |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Půček, Milan Jan. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Plaček, Michal. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | Ochrana, Frantisek |
| Title | Detecting and Reducing Corruption Risk and Fraud in the Public Sector |
| Place, publisher, and date of publication | Prague : Karolinum Press,c2018 |
| International Standard Book Number | 9788024635897 |
| 797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN) | |
| Corporate name or jurisdiction name as entry element | ProQuest (Firm) |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=5399317">https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=5399317</a> |
| Public note | Click to View |
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