Detecting and Reducing Corruption Risk and Fraud in the Public Sector.

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.

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.

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.

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Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.