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NCJ Number: 68773 Find in a Library
Title: FRAUD - SYMPTOMS AND DETECTION PRESENTATION
Author(s): G J LONERGAN; E RYAN
Corporate Author: San Diego Cty Office of the Auditor and Comptroller
United States of America
Date Published: 1980
Page Count: 24
Sponsoring Agency: San Diego Cty Office of the Auditor and Comptroller
San Diego, CA 92101
Format: Informational Packet
Language: English
Country: United States of America
Annotation: ISSUES RELATED TO THE DETECTION AND PREVENTION OF FRAUD IN GOVERNMENT OPERATIONS AND PROGRAMS ARE DISCUSSED.
Abstract: A CHECKLIST OF FRAUD SYMPTOMS IS PROVIDED TO HELP GOVERNMENT OFFICIALS ASSESS THE POTENTIAL FOR FRAUD IN THEIR AREAS OF RESPONSIBILITY. CASH FLOW ANALYSIS FRAUD INDICATORS ARE ALSO LISTED, INCLUDING SUCH INDICATORS AS UNUSUAL CHECKS, ANY TRANSACTION CONVERTED TO CASH, ANY CHECK FOR EVEN AMOUNTS IN EXCESS OF $50, ANY NONPAYROLL CHECK ENDORSED BY HAND, ANY PAYMENT TO A REGULAR VENDOR THAT IS CASHED INSTEAD OF DEPOSITED, AND ANY NONPAYROLL CHECK PAYABLE TO OR ENDORSED BY EMPLOYEES. A PROFILE OF THE WHITE-COLLAR OFFENDER IS PRESENTED, BASED ON STATISTICS FROM REPORTED CASES. MANAGEMENT CONTROLS DESIGNED TO DETER AND PREVENT FRAUD ARE DESCRIBED, INCLUDING EXAMINATION OF THE EXISTING SYSTEM TO IDENTIFY AREAS OF INEFFICIENCY, BUDGETING FOR THE EXPECTED WORKLOAD USING PEFORMANCE EXPECTATIONS TO DEVELOP MANNING SCHEDULES, AND MONITORING PERFORMANCE TO SEE THAT A SYSTEM WORKS AS EXPECTED. EXAMPLES OF ACTUAL CASES OF FRAUD IN GOVERNMENT PROGRAMS ARE BRIEFLY DESCRIBED. SOME TYPES OF FRAUD AND WASTE ENCOUNTERED BY CONTRACT AUDITORS ARE LISTED SUCH AS OVERCHARGES FOR MATERIALS ON GOVERNMENT CONTRACTS, DEFECTIVE UNIT PRICING, OVERREIMBURSEMENT OF PROGRESS PAYMENTS, AND ALTERED TRAVEL EXPENSE DOCUMENTS. TYPES OF COMPUTER FRAUD IN GOVERNMENT THAT HAVE BEEN UNCOVERED ARE PURCHASING FRAUD, PAYROLL FRAUD, WELFARE FRAUD, AND DATA PROCESSING FRAUD. RESULTS OF OPINION SURVEYS ILLUSTRATE THE EXTENT OF FRAUD IN SPECIFIC CITY GOVERNMENTS. EXAMPLES OF MEDIA COVERAGE OF GOVERNMENT FRAUD, WASTE, AND ABUSE ARE ALSO PROVIDED. OVER 25 REFERENCES ON FRAUD INFORMATION ARE INCLUDED. (RCB)
Index Term(s): Accountability; Corruption of public officials; Crime specific countermeasures; Evidence identification; Fraud; Public Attitudes/Opinion
Note: KIT CONSISTS OF SLIDES AND HANDOUTS.
To cite this abstract, use the following link:
http://www.ncjrs.gov/App/publications/abstract.aspx?ID=68773

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