TY  - JOUR
AB  - 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.
VL  - 11
IS  - 9
SN  - 0268-6902
DO  - 10.1108/02686909610150395
UR  - https://doi.org/10.1108/02686909610150395
AU  - Ziegenfuss Douglas E.
PY  - 1996
Y1  - 1996/01/01
TI  - State and local government fraud survey for 1995
T2  - Managerial Auditing Journal
PB  - MCB UP Ltd
SP  - 50
EP  - 55
Y2  - 2024/05/11
ER  -