| 000 | 05713nam a22004813i 4500 | ||
|---|---|---|---|
| 001 | EBC5399317 | ||
| 003 | MiAaPQ | ||
| 005 | 20240724113157.0 | ||
| 006 | m o d | | ||
| 007 | cr cnu|||||||| | ||
| 008 | 240724s2018 xx o ||||0 eng d | ||
| 020 |
_a9788024635941 _q(electronic bk.) |
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| 020 | _z9788024635897 | ||
| 035 | _a(MiAaPQ)EBC5399317 | ||
| 035 | _a(Au-PeEL)EBL5399317 | ||
| 035 | _a(CaPaEBR)ebr11559536 | ||
| 035 | _a(OCoLC)1034726105 | ||
| 040 |
_aMiAaPQ _beng _erda _epn _cMiAaPQ _dMiAaPQ |
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| 050 | 4 | _aJN2220 .O247 2017 | |
| 082 | 0 | _a351.4 | |
| 100 | 1 | _aOchrana, Frantisek. | |
| 245 | 1 | 0 | _aDetecting and Reducing Corruption Risk and Fraud in the Public Sector. |
| 250 | _a1st ed. | ||
| 264 | 1 |
_aPrague : _bKarolinum Press, _c2018. |
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| 264 | 4 | _c©2017. | |
| 300 | _a1 online resource (137 pages) | ||
| 336 |
_atext _btxt _2rdacontent |
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| 337 |
_acomputer _bc _2rdamedia |
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| 338 |
_aonline resource _bcr _2rdacarrier |
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| 505 | 0 | _aCover -- 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 | _a6.2.2 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 | _a10.1 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 | _aDescription based on publisher supplied metadata and other sources. | ||
| 590 | _aElectronic 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 | _aPublic administration-Czech Republic. | |
| 650 | 0 | _aCorruption-Czech Republic. | |
| 655 | 4 | _aElectronic books. | |
| 700 | 1 | _aPůček, Milan Jan. | |
| 700 | 1 | _aPlaček, Michal. | |
| 776 | 0 | 8 |
_iPrint version: _aOchrana, Frantisek _tDetecting and Reducing Corruption Risk and Fraud in the Public Sector _dPrague : Karolinum Press,c2018 _z9788024635897 |
| 797 | 2 | _aProQuest (Firm) | |
| 856 | 4 | 0 |
_uhttps://ebookcentral.proquest.com/lib/orpp/detail.action?docID=5399317 _zClick to View |
| 999 |
_c2112 _d2112 |
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