Research Article
BibTex RIS Cite

Anti-Fraud and Anti-Corruption Tools in the Struggle Against Fraudulent Acts in the Public Sector

Year 2022, Issue: 67, 57 - 70, 23.09.2022

Gökçe Sinem Erbuğa

https://doi.org/10.26650/MED.1098498

Abstract

This study reveals the implications of anti-fraud and anti-corruption policies in the struggle against public sector accounting fraud and addresses the effectiveness of a vast number of methods for detecting fraudulent acts. This study also focuses on the terms and concepts of public sector fraud and corruption in order to provide a better understanding of the fraudulent acts committed within the public sector. This study’s essential research aims are directed toward deterring the fraudulent actions of organizations (both government and state-owned enterprises [SOEs]) from the public sector’s viewpoint and their financial results. In summary, the study deals with how to prevent fraudulent acts that are likely to be carried out and aims to provide a better understanding of the methods used to detect fraud and corruption in the public sector.

Keywords

Public Sector Fraud Public Sector Corruption Anti-Fraud Tools

References

  • ACFE. (2022). Occupational Fraud 2022: A Report to the Nations. Retrieved from https://acfepublic.s3.us-west-2.amazonaws. com/2022+Report+to+the+Nations.pdf google scholar
  • Aguilar, M. A., Gill, J., Pino, L. (2000). Preventing fraud and corruption in World Bank projects. A Guide for Staff. Washington, DC: The World Bank. google scholar
  • Anti-corruption Research Center Glossary. (2019). Corruption. Retrieved from https://www.u4.no/terms#corruption google scholar
  • Anti-Corruption Glossary by Transparency International. (2019). Fraud. Retrieved from https://www.transparency.org/glossary/term/ fraud google scholar
  • Arowosaiye, Y.I. (2012). Fighting economic and financial crimes for national development: The Malaysian vision 2020. Current Law Journal (CLJ), 1. google scholar
  • Association of Certified Fraud Examiners (ACFE). (2016). Report to the Nations 2016 Asia-Pasific Edition. Retrieved from https://www. acfe.com/rttn2016/asiapac/2016-Report-to-the- Nations-Asia-Pacific-Edition.pdf google scholar
  • Association of Certified Fraud Examiners (ACFE). (2018). Report to the Nations 2018 Global Study on Occupational Fraud and Abuse Government Edition. Retrieved from https://www.acfe.com/rttn2016/asiapac/2016-Report-to-the-Nations-Asia-Pacific-Edition.pdf google scholar
  • Association of Certified Fraud Examiners (ACFE). (2019). What Is Fraud?. Retrieved from https://www.acfe.com/fraud-101.aspx google scholar
  • Association of Certified Fraud Examiners (ACFE). (2022). Occupational Fraud 2022: A Report to the Nations. Retrieved from https:// acfepublic.s3.us-west- 2.amazonaws.com/2022+Report+to+the+Nations.pdf google scholar
  • Bierstaker, J. L., Brody, R. G., Pacini, C. (2006). Accountants’ perceptions regarding fraud detection and prevention methods. Managerial Auditing Journal, 21(5), 520-535. google scholar
  • Boylan, R.T., Long, C.X. (2003). Measuring public corruption in the American states: A survey of state house reporters. State Politics & Policy Quarterly, 3(4), 420-438. google scholar
  • Button, M., Gee, J. (2019). The Financial Cost of Fraud 2019 The latest data from around the world. Retrieved from http://www.crowe.ie/ wp-content/uploads/2019/08/The-Financial- Cost-of-Fraud-2019.pdf google scholar
  • Cahill, M. H., Lambert, D., Pinheiro, J. C., Sun, D. X. (2002). Detecting fraud in the real world. Handbook of Massive Data Sets içinde (s. 911-929). Springer, Boston, MA. google scholar
  • Cendrowski, H., Martin, J. (2012). The Fraud Triangle. Harry Cendrowski, James Martin, Louis Petro (Ed.), The Handbook of Fraud Deterrence içinde (s. 41-46). John Wiley & Sons, Inc. google scholar
  • Centre of Expertise for Counter Fraud Cabinet Office. (2018). Cross-Government Fraud Landscape Annual Report 2018. Retrieved from https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/764832/Cross-GovernmentFraudLan dscapeAnnualReport2018.pdf google scholar
  • Centre for Financial Reporting Reform World Bank Group (CFRR). (2017). Public Sector Internal Audit: Focus on Fraud. Retrieved from https://cfrr.worldbank.org/sites/default/files/2019-11/public_sector_internal_audit_fraud_pages.pdf google scholar
  • Chartered Institute of Management Accountants (CIMA). (2008). Fraud Risk Management A Guide to Good Practice. Retrieved from https://www.cimaglobal.com/Documents/ImportedDocuments/cid_techguide_fraud_risk_management_feb09.pdf.pdf google scholar
  • Crowe. (2018). The Financial Cost of Fraud 2018 The latest data from around the world. Retrieved from https://www.crowe.com/uk/ croweuk/-/media/Crowe/Firms/Europe/uk/CroweUK/PDF-publications/Financial-Cost-of-Fraud-2018.ashx google scholar
  • Curtin University Integrity And Standards Unit. (2015). Fraud and corruption definitions and impact. Retrieved from https://complaints. curtin.edu.au/fraud-corruption- prevention/fraud-corruption-definitions.cfm google scholar
  • Deloitte. (2022). Profiling The Fraudster: Understanding The Threat of Insider Fraud. Retrieved from https://www2.deloitte.com/mt/en/ pages/risk/articles/mt-risk-article-profiling- the-fraudster.html google scholar
  • DiNapoli, T. P. (2008). Red Flags For Fraud. Retrieved from http://www.osc.state.ny.us/localgov/pubs/red_flags _fraud.pdf google scholar
  • Dye, K.M. (2007). Corruption and fraud detection by supreme audit institutions. Performance Accountability and Combating Corruption. Washington, DC: World Bank. google scholar
  • University of Portsmouth Centre for Counter Fraud Studies. (2016). Annual Fraud Indicator 2016. Retrieved from http://www2.port. ac.uk/media/contacts-and- departments/icjs/ccfs/Annual-Fraud-Indicator-2016.pdf google scholar
  • Federal Bureau of Investigation (FBI). (2019). Corruption. Retrieved from https://www.fbi.gov/investigate/public-corruption google scholar
  • Fraud Act 2006 The Legal Guidance. (2019). Fraud and economic crime. Retrieved from http://www.legislation.gov.uk/ukpga/2006/35/ contents google scholar
  • GOV.UK. (2019). Fraud costs the UK over £38 billion, says the National Fraud Authority. Retrieved from https://www.gov.uk/government/ news/fraud-costs-the-uk-over-38-billion- says-the-national-fraud-authority google scholar
  • Gullkvist, B., Jokipii, A. (2013). Perceived importance of red flags across fraud types. Critical Perspectives on Accounting, 24(1), 44-61. google scholar
  • Iliman, T., Tekeli, R. (2016). Dünya’da ve Türkiye’de Yolsuzluk Algısı. Adnan Menderes Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 3(2), 62-84. google scholar
  • Internation Chamber of Commerce (ICC). (2011). ICC Yolsuzlukla Mücadele Kuralları. Retrieved from https://icc.tobb.org.tr/docs/2015/ICC_yolsuzluklarla%20mucadele.pdf google scholar
  • International Public Sector Fraud Forum. (2019). International Public Sector Fraud Forum A Guide to Managing Fraud for Public Bodies. https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/778306/ GuideToManagingFraudForPublicBodies.pdf google scholar
  • Jackson, P.M. (2013). Debate: Fraud risk management in the public sector. Public Money & Management, 33(1), 6-8. google scholar
  • Jain, A. K. (2001). Corruption: A review. Journal of Economic Surveys, 15(1), 71-121. google scholar
  • Johnson-Rokosu, S.F. (2013). An Empirical Evaluation of Fraud and Forensic Accounting Education in Nigerian Tertiary Institutions. (Unpublished M.sc (Accounting) thesis). University of Lagos, Nigeria. google scholar
  • Khan, S. A. (2005). Corruption and Professional Practice: Issue and Challenges. The Nigerian Accountant, 38 (4), P 60. google scholar
  • Khondaker, M. R., Bremer, M. (2018). The Implications of the Toshiba Accounting Scandal for Auditors in Japan. Nanzan Management Review, 33(2), 137-161. google scholar
  • Kingsly, M. (2015). Fraud and Corruption Practices in Public Sector: The Cameroon Experience. Research Journal of Finance and Accounting, 6(4). google scholar
  • Libit, B., Freier, T., Draney, W. (2014). Elements of an effective whistleblower hotline. In Harvard Law School Forum on Corporate Governance and Financial Regulation. Retrieved from https://corpgov.law.harvard.edu/2014/10/25/elements-of-an-effective-whistleblower-hotline/ google scholar
  • Montaldo, S. (2017). Judicial Cooperation, Transfer of Prisoners and Offenders’ Rehabilitation: No Fairy-tale Bliss. Comment on Ognyanov. European Papers, 2(2), 709-718. google scholar
  • National Crime Agency (NCA). (2017). Fraud. Retrieved from https://www.nationalcrimeagency.gov.uk/what-we-do/crime-threats/fraud-and-economic-crime google scholar
  • National Fraud Authority. (2011). Annual Report and Accounts 2011-12. Retrieved from https://assets.publishing.service.gov.uk/ government/uploads/system/uploads/attachment_data/file/247064/0169.pdf google scholar
  • Organisation for Economic Co-operation and Development (OECD) The Glossary of Statistical Terms. (2013). Corruption. Retrieved from https://stats.oecd.org/glossary/detail.asp? ID=4773#targetText=One%20is%20the%2C%20%E2%80%9Cactive%20or,private%20 financial%20or%20other%20benefits%E2%80%9D. google scholar
  • Organisation for Economic Co-operation and Development (OECD). (2019). Anti- Corruption. Retrieved from https://www.oecd.org/ g20/topics/anti-corruption/ google scholar
  • Perlmutter, D. D., Schoen, M. (2007). If I break a rule, what do I do, fire myself?. Ethics codes of independent blogs. Journal of Mass Media Ethics, 22(1), 37-48. google scholar
  • PricewaterhouseCoopers (PwC). (2007). Economic Crime: People, Culture & Controls The 4th Biennial Global Economic Crime Survey. Retrieved from https://www.pwc.com/gx/en/economic-crime-survey/pdf/gecs_engineering_and_construction_supplement.pdf google scholar
  • PricewaterhouseCoopers (PwC). (2010). Fraud in the public sector. Retrieved from https://pwc.blogs.com/files/fraud-in-the-public-sector_final.pdf google scholar
  • PricewaterhouseCoopers (PwC). (2011). Cybercrime: protecting against the Growing Threat Global Economic Crime Survey. Retrieved from https://www.pwc.com/ke/en/assets/pdf/gecs-2011-global-report.pdf google scholar
  • PricewaterhouseCoopers (PwC). (2016). Eighth PwC Global Economic Crime Survey 2016 Fighting fraud in the public sector IV. Retrieved from https://www.pwc.com/gx/en/psrc/pdf/fighting-fraud-in-the-public-sector-iv.pdf google scholar
  • PricewaterhouseCoopers (PwC). (2018). Pulling Fraud Out of the Shadows Global Economic Crime and Fraud Survey 2018. Retrieved from https://www.pwc.com.tr/tr/Hizmetlerimiz/danismanlik/ticari-anlasmazlik-cozumleri-ve-suistimal-incelemeleri/yayinlar/pwc-2018-kuresel-ekonomik-suclar-ve-suistimaller- arastirmasi.pdf google scholar
  • PricewaterhouseCoopers (PwC). (2022). PwC’s Global Economic Crime and Fraud Survey 2022 Protecting the Perimeter: The Rise of External Fraud. Retrieved from https://www.pwc.com/gx/en/forensics/gecsm-2022/pdf/PwC%E2%80%99s-Global-Economic-Crime-and-Fraud-Survey-2022.pdf google scholar
  • Schweinhart, L. J., Barnes, H. V., Weikart, D. P. (1993). Significant Benefits: The High-Scope Perry Preschool Study through Age 27. Ypsilanti, MI: High/Scope Press. google scholar
  • Securities and Exchange Commission (SEC). (2022). Office of the Whistleblower. Retrieved from https://www.sec.gov/whistleblower google scholar
  • Tanzi, V. (1997). Corruption in the Public Finances. Paper presented at the Eighth International AntiCorruption Conference, Lima, Peru, September 7-11 (unpublished; Washington: International Monetary Fund) google scholar
  • The Committee of Sponsoring Organizations of the Treadway Commission (COSO). (2019). Fraud Risk Management Guide. Retrieved from https://www.coso.org/Documents/COSO- Fraud-Risk-Management-Guide-Executive-Summary.pdf google scholar
  • The UN Refugee Agency for the United Nations High Commissioner for Refugees (UNHCR). (2013). Strategic Framework for the Prevention of Fraud and Corruption. Retrieved from https://www.refworld.org/pdfid/5433a4e54.pdf google scholar
  • The World Bank. (2000). Preventing fraud and corruption in World Bank projects A Guide for Staff. Retrieved from http://www1. worldbank.org/publicsector/anticorrupt/fraudguide.pdf google scholar
  • The World Bank. (2019). Anti-Corruption Guidelines for World Bank Guarantee And Carbon Finance Transactions. Retrieved from https://policies.worldbank.org/sites/ppf3/PPFDocuments/090224b0823725d0.pdf#targetText=A%20%E2%80%9CFraudulent%20 Practice%E2%80%9D%20is%20any,or%20to%20avoid%20an%20obligation google scholar
  • Transparency International Glossary. (2018). Public Sector. Retrieved from https://www.transparency.org/glossary/term/public_sector google scholar
  • Transparency International New Zeland. (2019). What is fraud?. Retrieved from https://www.transparency.org.nz/faqs-about-corruption/#what_is_fraud google scholar
  • Transparency International. (2021). Corruption Perception Index. Retrieved from https://www.transparency.org/en/cpi/2021 google scholar
  • United Nations Office on Drugs and Crime (UNODC). (2019). Public Sector Corruption- Preventing public sector corruption. Retrieved from https://www.unodc.org/e4j/en/anti- corruption/module-4/key-issues/preventing-public-sector-corruption.html google scholar
  • Vyas-Doorgapersad, S. (2007). Corruption in the public sector: A comparative analysis. Journal of Public Administration, 42(5), 285-299. google scholar
  • Weaver, G. R., L. K. Trevino, P. L. Cochran. (1999). Corporate Ethics Practices in the Mid-1990s: An Empirical Study of the Fortune 1000. Journal of Business Ethics, 18, 283-294. google scholar
  • Wells, J. T. (2004). New Approaches to Fraud Deterrence. Journal Of Accountancy, 197(2), 72-76. google scholar
  • Welsh, B.C., Farrington, D.P. (2000). Monetary Costs and Benefits of Crime Prevention Programs. Crime and justice, 27, 305-361. google scholar
  • Williams, I. (2005). Corrupt practices: Implications for Economic Growth and Development of Nigeria. The Nigeria Accountants, 38 (4), 44-50. google scholar

Kamu Sektöründe Sahtekarlık Eylemlerine Karşı Kullanılan Dolandırıcılık ve Yolsuzlukla Mücadele Araçları

Year 2022, Issue: 67, 57 - 70, 23.09.2022

Gökçe Sinem Erbuğa

https://doi.org/10.26650/MED.1098498

Abstract

Kamu sektöründe meydana gelen muhasebe hilelerine ve yolsuzluklarına karşı bu suçlarla mücadelenin sonuçlarını ve politikalarını değerlendirmeyi amaçlayan bu çalışma, çok sayıda hileli eylem tespit yöntemi ve bu yöntemlerin etkinliğini ele almaktadır. Bu çalışma aynı zamanda kamu sektöründe gerçekleştirilen hileli eylemlerin daha iyi anlaşılmasını sağlamak için kamu sektörü kapsamında hile ve yolsuzluk kavramlarına ve bu kavramların kapsamına odaklanmaktadır. Çalışma, kamu sektörü bağlamında işlenen dolandırıcılık eylemlerinin gerek kamu kuruluşları gerekse de KİT’ler tarafından finansal sonuçlarıyla beraber değerlendirilmesi ve önlenmesi gerektiğini belirtmektedir. Özetle, gerçekleşmiş veya gerçekleşmesi muhtemel hileli eylemlerin nasıl önlenebileceğinin ele alındığı bu çalışma, kamu sektöründe meydana gelen hile ve yolsuzluğun tespitinde kullanılan yöntem(ler) in daha iyi anlaşılmasını amaçlamaktadır. 

Keywords

Kamu Sektörü Dolandırıcılığı Kamu Sektörü Yolsuzluğu Dolandırıcılıkla Mücadele Araçları

References

  • ACFE. (2022). Occupational Fraud 2022: A Report to the Nations. Retrieved from https://acfepublic.s3.us-west-2.amazonaws. com/2022+Report+to+the+Nations.pdf google scholar
  • Aguilar, M. A., Gill, J., Pino, L. (2000). Preventing fraud and corruption in World Bank projects. A Guide for Staff. Washington, DC: The World Bank. google scholar
  • Anti-corruption Research Center Glossary. (2019). Corruption. Retrieved from https://www.u4.no/terms#corruption google scholar
  • Anti-Corruption Glossary by Transparency International. (2019). Fraud. Retrieved from https://www.transparency.org/glossary/term/ fraud google scholar
  • Arowosaiye, Y.I. (2012). Fighting economic and financial crimes for national development: The Malaysian vision 2020. Current Law Journal (CLJ), 1. google scholar
  • Association of Certified Fraud Examiners (ACFE). (2016). Report to the Nations 2016 Asia-Pasific Edition. Retrieved from https://www. acfe.com/rttn2016/asiapac/2016-Report-to-the- Nations-Asia-Pacific-Edition.pdf google scholar
  • Association of Certified Fraud Examiners (ACFE). (2018). Report to the Nations 2018 Global Study on Occupational Fraud and Abuse Government Edition. Retrieved from https://www.acfe.com/rttn2016/asiapac/2016-Report-to-the-Nations-Asia-Pacific-Edition.pdf google scholar
  • Association of Certified Fraud Examiners (ACFE). (2019). What Is Fraud?. Retrieved from https://www.acfe.com/fraud-101.aspx google scholar
  • Association of Certified Fraud Examiners (ACFE). (2022). Occupational Fraud 2022: A Report to the Nations. Retrieved from https:// acfepublic.s3.us-west- 2.amazonaws.com/2022+Report+to+the+Nations.pdf google scholar
  • Bierstaker, J. L., Brody, R. G., Pacini, C. (2006). Accountants’ perceptions regarding fraud detection and prevention methods. Managerial Auditing Journal, 21(5), 520-535. google scholar
  • Boylan, R.T., Long, C.X. (2003). Measuring public corruption in the American states: A survey of state house reporters. State Politics & Policy Quarterly, 3(4), 420-438. google scholar
  • Button, M., Gee, J. (2019). The Financial Cost of Fraud 2019 The latest data from around the world. Retrieved from http://www.crowe.ie/ wp-content/uploads/2019/08/The-Financial- Cost-of-Fraud-2019.pdf google scholar
  • Cahill, M. H., Lambert, D., Pinheiro, J. C., Sun, D. X. (2002). Detecting fraud in the real world. Handbook of Massive Data Sets içinde (s. 911-929). Springer, Boston, MA. google scholar
  • Cendrowski, H., Martin, J. (2012). The Fraud Triangle. Harry Cendrowski, James Martin, Louis Petro (Ed.), The Handbook of Fraud Deterrence içinde (s. 41-46). John Wiley & Sons, Inc. google scholar
  • Centre of Expertise for Counter Fraud Cabinet Office. (2018). Cross-Government Fraud Landscape Annual Report 2018. Retrieved from https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/764832/Cross-GovernmentFraudLan dscapeAnnualReport2018.pdf google scholar
  • Centre for Financial Reporting Reform World Bank Group (CFRR). (2017). Public Sector Internal Audit: Focus on Fraud. Retrieved from https://cfrr.worldbank.org/sites/default/files/2019-11/public_sector_internal_audit_fraud_pages.pdf google scholar
  • Chartered Institute of Management Accountants (CIMA). (2008). Fraud Risk Management A Guide to Good Practice. Retrieved from https://www.cimaglobal.com/Documents/ImportedDocuments/cid_techguide_fraud_risk_management_feb09.pdf.pdf google scholar
  • Crowe. (2018). The Financial Cost of Fraud 2018 The latest data from around the world. Retrieved from https://www.crowe.com/uk/ croweuk/-/media/Crowe/Firms/Europe/uk/CroweUK/PDF-publications/Financial-Cost-of-Fraud-2018.ashx google scholar
  • Curtin University Integrity And Standards Unit. (2015). Fraud and corruption definitions and impact. Retrieved from https://complaints. curtin.edu.au/fraud-corruption- prevention/fraud-corruption-definitions.cfm google scholar
  • Deloitte. (2022). Profiling The Fraudster: Understanding The Threat of Insider Fraud. Retrieved from https://www2.deloitte.com/mt/en/ pages/risk/articles/mt-risk-article-profiling- the-fraudster.html google scholar
  • DiNapoli, T. P. (2008). Red Flags For Fraud. Retrieved from http://www.osc.state.ny.us/localgov/pubs/red_flags _fraud.pdf google scholar
  • Dye, K.M. (2007). Corruption and fraud detection by supreme audit institutions. Performance Accountability and Combating Corruption. Washington, DC: World Bank. google scholar
  • University of Portsmouth Centre for Counter Fraud Studies. (2016). Annual Fraud Indicator 2016. Retrieved from http://www2.port. ac.uk/media/contacts-and- departments/icjs/ccfs/Annual-Fraud-Indicator-2016.pdf google scholar
  • Federal Bureau of Investigation (FBI). (2019). Corruption. Retrieved from https://www.fbi.gov/investigate/public-corruption google scholar
  • Fraud Act 2006 The Legal Guidance. (2019). Fraud and economic crime. Retrieved from http://www.legislation.gov.uk/ukpga/2006/35/ contents google scholar
  • GOV.UK. (2019). Fraud costs the UK over £38 billion, says the National Fraud Authority. Retrieved from https://www.gov.uk/government/ news/fraud-costs-the-uk-over-38-billion- says-the-national-fraud-authority google scholar
  • Gullkvist, B., Jokipii, A. (2013). Perceived importance of red flags across fraud types. Critical Perspectives on Accounting, 24(1), 44-61. google scholar
  • Iliman, T., Tekeli, R. (2016). Dünya’da ve Türkiye’de Yolsuzluk Algısı. Adnan Menderes Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 3(2), 62-84. google scholar
  • Internation Chamber of Commerce (ICC). (2011). ICC Yolsuzlukla Mücadele Kuralları. Retrieved from https://icc.tobb.org.tr/docs/2015/ICC_yolsuzluklarla%20mucadele.pdf google scholar
  • International Public Sector Fraud Forum. (2019). International Public Sector Fraud Forum A Guide to Managing Fraud for Public Bodies. https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/778306/ GuideToManagingFraudForPublicBodies.pdf google scholar
  • Jackson, P.M. (2013). Debate: Fraud risk management in the public sector. Public Money & Management, 33(1), 6-8. google scholar
  • Jain, A. K. (2001). Corruption: A review. Journal of Economic Surveys, 15(1), 71-121. google scholar
  • Johnson-Rokosu, S.F. (2013). An Empirical Evaluation of Fraud and Forensic Accounting Education in Nigerian Tertiary Institutions. (Unpublished M.sc (Accounting) thesis). University of Lagos, Nigeria. google scholar
  • Khan, S. A. (2005). Corruption and Professional Practice: Issue and Challenges. The Nigerian Accountant, 38 (4), P 60. google scholar
  • Khondaker, M. R., Bremer, M. (2018). The Implications of the Toshiba Accounting Scandal for Auditors in Japan. Nanzan Management Review, 33(2), 137-161. google scholar
  • Kingsly, M. (2015). Fraud and Corruption Practices in Public Sector: The Cameroon Experience. Research Journal of Finance and Accounting, 6(4). google scholar
  • Libit, B., Freier, T., Draney, W. (2014). Elements of an effective whistleblower hotline. In Harvard Law School Forum on Corporate Governance and Financial Regulation. Retrieved from https://corpgov.law.harvard.edu/2014/10/25/elements-of-an-effective-whistleblower-hotline/ google scholar
  • Montaldo, S. (2017). Judicial Cooperation, Transfer of Prisoners and Offenders’ Rehabilitation: No Fairy-tale Bliss. Comment on Ognyanov. European Papers, 2(2), 709-718. google scholar
  • National Crime Agency (NCA). (2017). Fraud. Retrieved from https://www.nationalcrimeagency.gov.uk/what-we-do/crime-threats/fraud-and-economic-crime google scholar
  • National Fraud Authority. (2011). Annual Report and Accounts 2011-12. Retrieved from https://assets.publishing.service.gov.uk/ government/uploads/system/uploads/attachment_data/file/247064/0169.pdf google scholar
  • Organisation for Economic Co-operation and Development (OECD) The Glossary of Statistical Terms. (2013). Corruption. Retrieved from https://stats.oecd.org/glossary/detail.asp? ID=4773#targetText=One%20is%20the%2C%20%E2%80%9Cactive%20or,private%20 financial%20or%20other%20benefits%E2%80%9D. google scholar
  • Organisation for Economic Co-operation and Development (OECD). (2019). Anti- Corruption. Retrieved from https://www.oecd.org/ g20/topics/anti-corruption/ google scholar
  • Perlmutter, D. D., Schoen, M. (2007). If I break a rule, what do I do, fire myself?. Ethics codes of independent blogs. Journal of Mass Media Ethics, 22(1), 37-48. google scholar
  • PricewaterhouseCoopers (PwC). (2007). Economic Crime: People, Culture & Controls The 4th Biennial Global Economic Crime Survey. Retrieved from https://www.pwc.com/gx/en/economic-crime-survey/pdf/gecs_engineering_and_construction_supplement.pdf google scholar
  • PricewaterhouseCoopers (PwC). (2010). Fraud in the public sector. Retrieved from https://pwc.blogs.com/files/fraud-in-the-public-sector_final.pdf google scholar
  • PricewaterhouseCoopers (PwC). (2011). Cybercrime: protecting against the Growing Threat Global Economic Crime Survey. Retrieved from https://www.pwc.com/ke/en/assets/pdf/gecs-2011-global-report.pdf google scholar
  • PricewaterhouseCoopers (PwC). (2016). Eighth PwC Global Economic Crime Survey 2016 Fighting fraud in the public sector IV. Retrieved from https://www.pwc.com/gx/en/psrc/pdf/fighting-fraud-in-the-public-sector-iv.pdf google scholar
  • PricewaterhouseCoopers (PwC). (2018). Pulling Fraud Out of the Shadows Global Economic Crime and Fraud Survey 2018. Retrieved from https://www.pwc.com.tr/tr/Hizmetlerimiz/danismanlik/ticari-anlasmazlik-cozumleri-ve-suistimal-incelemeleri/yayinlar/pwc-2018-kuresel-ekonomik-suclar-ve-suistimaller- arastirmasi.pdf google scholar
  • PricewaterhouseCoopers (PwC). (2022). PwC’s Global Economic Crime and Fraud Survey 2022 Protecting the Perimeter: The Rise of External Fraud. Retrieved from https://www.pwc.com/gx/en/forensics/gecsm-2022/pdf/PwC%E2%80%99s-Global-Economic-Crime-and-Fraud-Survey-2022.pdf google scholar
  • Schweinhart, L. J., Barnes, H. V., Weikart, D. P. (1993). Significant Benefits: The High-Scope Perry Preschool Study through Age 27. Ypsilanti, MI: High/Scope Press. google scholar
  • Securities and Exchange Commission (SEC). (2022). Office of the Whistleblower. Retrieved from https://www.sec.gov/whistleblower google scholar
  • Tanzi, V. (1997). Corruption in the Public Finances. Paper presented at the Eighth International AntiCorruption Conference, Lima, Peru, September 7-11 (unpublished; Washington: International Monetary Fund) google scholar
  • The Committee of Sponsoring Organizations of the Treadway Commission (COSO). (2019). Fraud Risk Management Guide. Retrieved from https://www.coso.org/Documents/COSO- Fraud-Risk-Management-Guide-Executive-Summary.pdf google scholar
  • The UN Refugee Agency for the United Nations High Commissioner for Refugees (UNHCR). (2013). Strategic Framework for the Prevention of Fraud and Corruption. Retrieved from https://www.refworld.org/pdfid/5433a4e54.pdf google scholar
  • The World Bank. (2000). Preventing fraud and corruption in World Bank projects A Guide for Staff. Retrieved from http://www1. worldbank.org/publicsector/anticorrupt/fraudguide.pdf google scholar
  • The World Bank. (2019). Anti-Corruption Guidelines for World Bank Guarantee And Carbon Finance Transactions. Retrieved from https://policies.worldbank.org/sites/ppf3/PPFDocuments/090224b0823725d0.pdf#targetText=A%20%E2%80%9CFraudulent%20 Practice%E2%80%9D%20is%20any,or%20to%20avoid%20an%20obligation google scholar
  • Transparency International Glossary. (2018). Public Sector. Retrieved from https://www.transparency.org/glossary/term/public_sector google scholar
  • Transparency International New Zeland. (2019). What is fraud?. Retrieved from https://www.transparency.org.nz/faqs-about-corruption/#what_is_fraud google scholar
  • Transparency International. (2021). Corruption Perception Index. Retrieved from https://www.transparency.org/en/cpi/2021 google scholar
  • United Nations Office on Drugs and Crime (UNODC). (2019). Public Sector Corruption- Preventing public sector corruption. Retrieved from https://www.unodc.org/e4j/en/anti- corruption/module-4/key-issues/preventing-public-sector-corruption.html google scholar
  • Vyas-Doorgapersad, S. (2007). Corruption in the public sector: A comparative analysis. Journal of Public Administration, 42(5), 285-299. google scholar
  • Weaver, G. R., L. K. Trevino, P. L. Cochran. (1999). Corporate Ethics Practices in the Mid-1990s: An Empirical Study of the Fortune 1000. Journal of Business Ethics, 18, 283-294. google scholar
  • Wells, J. T. (2004). New Approaches to Fraud Deterrence. Journal Of Accountancy, 197(2), 72-76. google scholar
  • Welsh, B.C., Farrington, D.P. (2000). Monetary Costs and Benefits of Crime Prevention Programs. Crime and justice, 27, 305-361. google scholar
  • Williams, I. (2005). Corrupt practices: Implications for Economic Growth and Development of Nigeria. The Nigeria Accountants, 38 (4), 44-50. google scholar
There are 65 citations in total.

Details

Primary Language English
Subjects Business Administration
Journal Section RESEARCH ARTICLES
Authors

Gökçe Sinem Erbuğa

Publication Date September 23, 2022
Published in Issue Year 2022 Issue: 67

Cite

APA Erbuğa, G. S. (2022). Anti-Fraud and Anti-Corruption Tools in the Struggle Against Fraudulent Acts in the Public Sector. Muhasebe Enstitüsü Dergisi(67), 57-70. https://doi.org/10.26650/MED.1098498
AMA Erbuğa GS. Anti-Fraud and Anti-Corruption Tools in the Struggle Against Fraudulent Acts in the Public Sector. MED. September 2022;(67):57-70. doi:10.26650/MED.1098498
Chicago Erbuğa, Gökçe Sinem. “Anti-Fraud and Anti-Corruption Tools in the Struggle Against Fraudulent Acts in the Public Sector”. Muhasebe Enstitüsü Dergisi, no. 67 (September 2022): 57-70. https://doi.org/10.26650/MED.1098498.
EndNote Erbuğa GS (September 1, 2022) Anti-Fraud and Anti-Corruption Tools in the Struggle Against Fraudulent Acts in the Public Sector. Muhasebe Enstitüsü Dergisi 67 57–70.
IEEE G. S. Erbuğa, “Anti-Fraud and Anti-Corruption Tools in the Struggle Against Fraudulent Acts in the Public Sector”, MED, no. 67, pp. 57–70, September 2022, doi: 10.26650/MED.1098498.
ISNAD Erbuğa, Gökçe Sinem. “Anti-Fraud and Anti-Corruption Tools in the Struggle Against Fraudulent Acts in the Public Sector”. Muhasebe Enstitüsü Dergisi 67 (September 2022), 57-70. https://doi.org/10.26650/MED.1098498.
JAMA Erbuğa GS. Anti-Fraud and Anti-Corruption Tools in the Struggle Against Fraudulent Acts in the Public Sector. MED. 2022;:57–70.
MLA Erbuğa, Gökçe Sinem. “Anti-Fraud and Anti-Corruption Tools in the Struggle Against Fraudulent Acts in the Public Sector”. Muhasebe Enstitüsü Dergisi, no. 67, 2022, pp. 57-70, doi:10.26650/MED.1098498.
Vancouver Erbuğa GS. Anti-Fraud and Anti-Corruption Tools in the Struggle Against Fraudulent Acts in the Public Sector. MED. 2022(67):57-70.
 Download Cover Image