Fraud and Corruption in Public Services: A Guide to Risk and Prevention

Fraud, corruption and bribery in and around public services have become an increasing concern in recent years. The reported level of fraud and corruption affecting the public sector has remained unacceptably high despite numerous national and international initiatives intended to tackle these crimes and their consequences. Fraud and Corruption in Public Services is a definitive, practical guide to the diverse risks that arise in central and local government. There is guidance on civil and criminal law around fraud, bribery and corruption as well as the national and international governmental measures and initiatives for countering this form of criminality. Most importantly of all, the book offers advice, practical examples and strategies for preventing and combating fraud, bribery and corruption. The text is readable, well-informed and intensely practical; illustrated throughout with real-life examples from the author's 40 year career.

Table of Contents:
Using this book; Characteristics of fraud and corruption; The public sector; Using risk and systems-based auditing; Capital projects and major contracts; Information technology and management; Expenditure; Income; Transfer payments - benefits, claims, grants and rebates; The main accounting and reporting function. Appendices: Appendix 1 Selected statutes, regulations and key extracts; Appendix 2 Regulation of Investigatory Powers Act 2000 (RIPA); Appendix 3 General (non-surveillance) considerations in fraud investigations; Appendix 4 WACI - a documented audit; Appendix 5 Objectives and controls grids; Appendix 6 Capital works contract checklist; Appendix 7 Final contractor's account audit - arithmetical checks; Appendix 8 Key contract counter-fraud and system evaluation issues; Appendix 9 Extracts from the Data Protection Act 1998; Appendix 10 Outline structure for a corporate IT security and data protection policy; Appendix 11 Checklist of key case papers and control features for means-tested benefits and grants; Appendix 12 Some basic comparisons between private and public sector accounts; Appendix 13 Financial and accounting glossary; Appendix 14 Selected cases by theme of perpetration; Bibliography; Index.

About the Author :
Peter Jones has wide experience of public sector bodies, having worked for the Bank of England, the National Audit Office, the Audit Commission, and as head of an Internal Audit department. His expertise is in financial systems and in the prevention of fraud and corruption. He lectures at the Liverpool Business School, Liverpool John Moores University and is a Director of IACS Ltd. A graduate from the London School of Economics, he is a Chartered Public Finance Accountant, Member of the Chartered Management Institute and Certified Fraud Examiner. Peter is also the author of Statistical Sampling and Risk Analysis in Auditing (Gower, 1999) and co-author with Jonathan Bates of Public Sector Auditing Second edition (Chapman & Hall, 1994) and Business Planning in the Health Service (International Thomson, 1996).

Review :
'...This is a robust and information-packed reference book ideal for consulting when preparing to undertake an audit. The case studies and appendices are extremely useful and thought provoking...' Janet Reynolds, Audit Services Team, London Borough of Richmond 'In a world where fraud and corruption are increasingly the most significant internal and external threat facing public sector managers and auditors, Peter Jones has written the hands-on manual that they should always have on their desks. He sets the scene on contemporary fraud and corruption in public services from a practitioner perspective before detailing the procedures, checks and controls that ought to be both in place and operational. The fact that they are often not is why fraud and corruption are on the increase - and why this book is timely, relevant and practical.' Professor Alan Doig, University of Teesside, UK 'It is a practical Guide, with much advice on how to construct fraud prevention procedures, and detailed advice on using risk and systems-based auditing.' Fraud Watch Online 'The lackadaisical attitude as reported in recent news on UK corporate governance is worrying, to say the least and is all the more reason for decision-makers to study Peter Jones' book.' - Sally Ramage, Internet Law book reviews and Police Journal 'Aimed mainly at the public sector (where wider issues of accountability are often involved) the book can be used by any large organisation and makes vital reading for senior managers, auditors, committee members and other decision-makers.' Supply Management 'In conclusion, while the title of the book may not initially attract itself to a wide audience of security professionals, it has considerable potential to inform managers far beyond just issues of public sector fraud. A book well worth reading, again and again.' Professional Security