Description
Book SynopsisDig to the root of public fraud with deep exploration of theory, standards, and norms Preventing Fraud and Mismanagement in Government identifies common themes in public fraud and corruption, describes the forces that drive them, and provides an objective standard of good practices with no political bent. From Bridgegate to Iran-Contra, this book walks through the massive scandals that resulted from public mismanagement and fraud to illustrate how deeply-entrenched, entity-specific norms can differ from actual best practices. The discussion includes the theoretical underpinnings of public fraud, and how intense corporate culture and limited exposure to outside practice standards can lead to routine deviation from normal behavior and moral standards. You''ll find a compendium of practices that illustrate actual norms, allowing you to compare your own agency''s culture and operations to standard practice, and contrast the motivations for fraud in the public and private s
Table of Contents
Foreword vii
Acknowledgments ix
About the Authors xiii
Preface xv
Introduction xix
Chapter 1: Government and How It Works 1
Chapter 2: Public Finance and How Government Creates Cash Flow 61
Chapter 3: Accounting for Government 117
Chapter 4: Who Works in Government and What Is Their Motivation? 191
Chapter 5: Fraud in Public Agencies: Horse Trading or Stealing? 247
Chapter 6: Corrupt Policies and Actions 325
Chapter 7: Policing of Public Corruption and Fraud 371
Chapter 8: Final Thoughts 401
Appendix: Tables 457
Index 497