Search results

Purpose – This chapter uses the work of Oxford economist Paul Collier to explore the conditions under which financing systems can be created to support the governance and economies of fragile states. This support is especially needed in the immediacy of a crisis or as a practical strategy to potentially change the dynamics of a particularly vulnerable state. The focus is on his 2008 proposal for Haiti, for a partnership of domestic and international financial institutions. Central to the proposal is the establishment of an Independent Service Authority (ISA) to fund and implement government policy, especially in delivery of basic services. Representatives from aid donors, Haitian expatriates or diaspora and members of the government would sit on the ISA board, sharing responsibility for effectively administering public funds. This model was proposed to the United Nations in late 2008 to stabilise and transform the government and economy of Haiti (Collier, 2008, 2009b).

Methodology – The chapter explores the issues raised in the model using a case study of the Regional Assistance Mission in the Solomon Islands (RAMSI).

Findings – “The work concludes that the RAMSI process worked well to stabilise financial systems and survived significant political challenge due to a framework of local agreements, regional or international resolutions, treaties, statutes and contracts. This suggests that such a framework will help to ‘buttress’ any mixed local–international financial institutions in the event of domestic political or legal contest in Haiti (or wherever else this model is considered).

Limitations – The chapter does not compare Haiti and the Solomon Islands as societies or economies, or go into the details of how the proposed financial institutions would operate and transition to other arrangements. Space also prevents consideration of the other international partnership models applied in Haiti from 2006–08 (e.g. the Haiti Economic Governance Reform Operation or EGRO; see the case study on Haiti by Bradford and Scott (forthcoming), 76–84). After the earthquake in January 2010, Collier re-visited Haiti and stressed the importance of longer-term economic transformation (a Haiti Marshall plan) as well as emergency relief.**Collier, P., & Warnholz, J.-L. (2010a). Haiti earthquake: Social and economic fabric must be rebuilt too. The Guardian, Sunday, 17 January. Available at http://www.guardian.co.uk/world/2010/jan/17/haitiearthquake-social-fabric-rebuilt; Collier, P., & Warnholz, J.-L. (2010b). We need a Marshall plan for Haiti. Globe and Mail, 13 January. Available at http://www.theglobeandmail.com/news/opinions/we-need-amarshall-plan-for-haiti/article1430309/ A key element of the international community's assistance will be finding mechanisms to handle finances. However the details of the new proposals are yet to be made public, hence this chapter focuses solely on Collier's 2008 proposals.

The crux of the paper's argument is that, if organisations are to counter computer fraud, they must adopt suitable personnel procedures. The authors start by examining previous research into computer fraud focusing on the work of Albrecht et al and Bologna. They then set out personnel practices and procedures which, it is maintained, provide a powerful deterrent to computer crime. The paper ends with an analysis of the Audit Commission's publication, ‘Survey of Computer Fraud and Abuse’ and an examination of cases where improved personnel procedures may have deterred computer abuse.

With our growing reliance on interconnected computers and networks, viruses and other forms of computer abuse are becoming an increasing problem. Computer Emergency Response Teams (CERTs) have been set up in the USA to respond to the problem, and an organisation called ‘FIRST’ has been formed by the various CERTs to act as their mouthpiece. This paper discusses both the preventative and response roles of CERTs and then looks at what is being done to establish such a system in Europe.

Fragile states (FS) are often neglected and categorized as “aid orphans”. In extreme circumstances, they are loaded with aid beyond their absorptive capacity. However, whether they receive little or too much, there is a compelling imperative to coordinate aid aimed at capacity development effectively. In an ever shrinking pot of funds from donors mainly due to the current global economic downturn, it is extremely important to coordinate and harmonise aid delivery. FS cannot afford to waste any money trapped under rubble of multi‐donor aid bureaucracy. Due to the multidimensional nature of fragility, we draw on case studies and interdisciplinary insights from Authority‐Legitimacy‐Capacity (ALC), Country Development Framework (CDF) and other models and frameworks of donor coordination. A number of asymmetries (e.g. technical, cultural and, financial) between donors and recipients need to be addressed. Donors can harmonise their respective Africa strategies reports and give priority to infrastructure instead of focusing exclusively on the social agenda as in the past. FS should fight the local culture of corruption, avoid fungibility, protect vulnerable groups in society, focus on reintegration as well as demobilizing ex‐combatants with employment provisions. Donors should not give mixed signals to recipients and need to be flexible in their operational procedures. Finally, we discuss the implications of key emerging issues that threaten or facilitate sustainable reconstruction, development and poverty reduction in post‐conflict environments.

A perennial problem in fraud detection is the need to identify potential fraudsters. One recent area of interest has been the use of computers to combat fraud and identify potential fraudsters, for example Leinicke et al. and Daniele both described the application of ‘computer fraud auditing’ to a number of situations and highlighted examples where computers have played an important role in making detective activities cost effective. Doig and Graham examined measures taken by the Intervention Board using the database operated by EC Customs agencies to ensure that audit checks were concentrated in sectors of undertakings where the risk of fraud was especially high and Dixon noted that computers can assist in the flagging of potentially fraudulent claims through an automated search for various fraud indicators.

The purpose of this paper is to explain the background to the special issue and to provide an introduction to the articles on case studies included in the issue.

The paper uses a review of developments in both the qualitative tradition and case studies in management research to provide a backdrop for the articles that are included in the issue. The articles discuss: the merits of unique cases and singular forms of evidence within a single case; the comparability of case studies with tools in other areas; and methods of theorising from case studies.

The merits of case studies have often been understated. The articles in this issue highlight a broader variety of uses of case study research than is commonly recognized.

This guest editorial introduces the papers in this issue, which may be read either as individual contributions that have merits per se, or as part of a collection that this introductory paper helps to knit together.

Internal auditors have an important role in communicating the threat posed by the spread of computer viruses and advising on appropriate control strategies. Computer virus is defined, distinguishing between “true” viruses and other rogue software like logic bombs, Trojan horses and worms. Some reported incidents are discussed; the application of risk management as an effective approach is considered. Control techniques are listed under the categories: organisational, software and hardware. How epidemiological analogy can be applied in high risk situations is explored through a system infection control programme under the direction of a system infection control committee.

Outlines the nature of audit committees in UK companies including the interaction between the audit committee and the internal audit function. Suggests that audit committees are not a panacea for deficiencies in corporate governance.