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“Mind the gap”, progress towards developing anti‐fraud culture strategies in UK central government bodies

“Mind the gap”, progress towards developing anti‐fraud culture strategies in UK central... Purpose – There is increasing guidance for public bodies on the appropriate counter fraud strategies to pursue. One area covered is anti‐fraud culture strategies. Building upon the work of the UK Government's HM Treasury, the purpose of this paper is to assess the extent and quality of anti‐fraud culture strategies in UK central government bodies. Design/methodology/approach – Based upon analysis of HM Treasury survey data as well as a survey undertaken by the authors. Findings – The paper shows that the quantitative data from HM Treasury surveys when compared to the qualitative data also drawn from the authors survey highlights significant numbers of central public bodies with limited anti‐fraud culture strategies. Research limitations/implications – Some of the responses on screening strategies used by central government bodies varied in the detail offered in response to the authors' survey. Originality/value – Provides much greater depth to the strategies utilised by central government bodies to develop an anti‐fraud culture. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Financial Crime Emerald Publishing

“Mind the gap”, progress towards developing anti‐fraud culture strategies in UK central government bodies

Mark Button; Graham Brooks
Journal of Financial Crime , Volume 16 (3): 16 – Jul 17, 2009
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References (21)

Publisher
Emerald Publishing
Copyright
Copyright © 2009 Emerald Group Publishing Limited. All rights reserved.
ISSN
1359-0790
DOI
10.1108/13590790910971784
Publisher site
See Article on Publisher Site

Abstract

Purpose – There is increasing guidance for public bodies on the appropriate counter fraud strategies to pursue. One area covered is anti‐fraud culture strategies. Building upon the work of the UK Government's HM Treasury, the purpose of this paper is to assess the extent and quality of anti‐fraud culture strategies in UK central government bodies. Design/methodology/approach – Based upon analysis of HM Treasury survey data as well as a survey undertaken by the authors. Findings – The paper shows that the quantitative data from HM Treasury surveys when compared to the qualitative data also drawn from the authors survey highlights significant numbers of central public bodies with limited anti‐fraud culture strategies. Research limitations/implications – Some of the responses on screening strategies used by central government bodies varied in the detail offered in response to the authors' survey. Originality/value – Provides much greater depth to the strategies utilised by central government bodies to develop an anti‐fraud culture.

Journal

Journal of Financial Crime – Emerald Publishing

Published: Jul 17, 2009

Keywords: Fraud; National government; United Kingdom; Government departments; Corporate governance

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