Reports on a questionnaire survey of US local government auditors conducted to determine the amount of fraud in state and local governments. Concludes that fraud is a significant problem for state and local governments and finds that management is not responding effectively to “red flags” or to the actual frauds when they are discovered; most of the loss in fraud cases is accounted for by misappropriation of funds, other false representation, other fraud, or false invoices. The most effective fraud detection methods include: internal audit review; specific investigation by management; employee notification; internal controls; and accidental discovery. Finds that most of the legal departments of the government entities studied did not have policies and procedures for dealing with employees suspected of fraud.
Managerial Auditing Journal – Emerald Publishing
Published: Dec 1, 1996
Keywords: Fraud; Government; Local government; Management accounting; Theft
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