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NCJ Number: 184688 Find in a Library
Title: Prevention: An Effective Tool to Reduce Corruption: "Best Practices" (From Responding to the Challenges of Corruption, P 323-328, 2000, Anna A. del Frate and Giovanni Pasqua, eds. --See NCJ-184664)
Author(s): James Hunter
Date Published: 2000
Page Count: 6
Sponsoring Agency: United Nations Interregional Crime and Justice Research Institute (UNICRI)
10127 Torino, Italy
United Nations Publications
New York, NY 10017
Sale Source: United Nations Publications
1st Avenue and 46th Street
Concourse Level
New York, NY 10017
United States of America

United Nations Interregional Crime and Justice Research Institute (UNICRI)
Viale Maestri del Lavoro, 10
10127 Torino,
Type: Issue Overview
Format: Book (Softbound)
Language: English
Country: Italy
Annotation: This chapter reviews prevention as a tool to reduce corruption.
Abstract: The article describes "forensic accounting," the investigation of possible fraud, waste or abuse within an organization. The main sources of fraud in corporations are employees (72 percent) and management (21 percent). Other sources include customers, service providers and suppliers. Fraud is usually discovered through an organization's internal controls (55 percent of discoveries). Other discoveries are made by an informant/"whistle blower," internal audit, notification by a customer, accident, information technology systems control or by an external auditor. The article claims that corrupt activities can be prevented by an organization's careful attention to internal controls and by having a good internal audit department. However, the efficiency of internal controls is being challenged by the effect of technology on the processing of transactions, and downsizing of organizations is frequently removing the middle management personnel who both provided a sense of corporate continuity and a layer of control. Their departure and the accompanying lessening of control allows corruption to flourish. Figures
Main Term(s): Crime prevention measures
Index Term(s): Auditors role in fraud detection; Corporate crimes; Corporate self-regulation; Fraud; Fraud and abuse prevention measures; Fraud investigations; Management; Organization studies; Science and Technology
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