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Safeguarding Against Fraud, Waste, and Abuse : = Whistleblower Protections and Tips Hotlines in Special-Purpose and Local Governments.

紀錄類型:	書目-語言資料,手稿 : Monograph/item
正題名/作者:	Safeguarding Against Fraud, Waste, and Abuse :/
其他題名:	Whistleblower Protections and Tips Hotlines in Special-Purpose and Local Governments.
作者:	Pattison, Deborah.
面頁冊數:	1 online resource (133 pages)
附註:	Source: Masters Abstracts International, Volume: 57-02.
Contained By:	Masters Abstracts International57-02(E).
標題:	Public policy. -
電子資源:	click for full text (PQDT)
ISBN:	9780355541601

Safeguarding Against Fraud, Waste, and Abuse : = Whistleblower Protections and Tips Hotlines in Special-Purpose and Local Governments.
Pattison, Deborah.

Safeguarding Against Fraud, Waste, and Abuse :Whistleblower Protections and Tips Hotlines in Special-Purpose and Local Governments. - 1 online resource (133 pages)

Source: Masters Abstracts International, Volume: 57-02.

Thesis (M.S.)--Utica College, 2017.

Includes bibliographical references

Savvy and opportunistic fraudsters increasingly target smaller governmental organizations. Insufficient transparency and disjointed accountability over controls nurture the hidden nature of occupational fraud and allow wrongdoing to escalate during decades of routine operations. Criminal sentencings confirm local government and education officials misusing their positions and placing their own interests above those of their communities. Both primary case studies---a municipal crime in the City of Dixon, Illinois and corruption inside Roslyn, New York's Union Free School District---illustrate how embezzling more than $65 million remained undetected over thirty years until tip disclosure. The extension of unmerited trust created insufficient segregation of duties among employees and low monitoring left public resources vulnerable to fraud, waste, abuse, and corruption. The project holds ternary importance for risk management since one-third of small entities experience fraud, traditional external auditing identifies fraud in less than five percent of instances, and receiving anonymous tips through reporting hotlines improves detection by up to 20% and reduces losses (ACFE, 2016). The project examined stakeholder speak-up strategies including whistleblower protections and tips hotline (WP&TH) initiatives to understand how organizational context, willful blindness, information access, and citizen engagement affect local government's focus on fraud detection and remediation. Case studies show WP&TH initiatives to be financially and operationally superior in identifying risk and promoting transparency in small local governments. Third-party, 24/7 call centers and anonymous, two-way dialog web/text are underutilized tools for recognizing fraud precursors and stopping them before they aggregate, escalate, or become institutional norm.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2018

Mode of access: World Wide Web

ISBN: 9780355541601Subjects--Topical Terms:

1002398
Public policy.
Index Terms--Genre/Form:

554714
Electronic books.

Safeguarding Against Fraud, Waste, and Abuse : = Whistleblower Protections and Tips Hotlines in Special-Purpose and Local Governments.
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520 $a Savvy and opportunistic fraudsters increasingly target smaller governmental organizations. Insufficient transparency and disjointed accountability over controls nurture the hidden nature of occupational fraud and allow wrongdoing to escalate during decades of routine operations. Criminal sentencings confirm local government and education officials misusing their positions and placing their own interests above those of their communities. Both primary case studies---a municipal crime in the City of Dixon, Illinois and corruption inside Roslyn, New York's Union Free School District---illustrate how embezzling more than $65 million remained undetected over thirty years until tip disclosure. The extension of unmerited trust created insufficient segregation of duties among employees and low monitoring left public resources vulnerable to fraud, waste, abuse, and corruption. The project holds ternary importance for risk management since one-third of small entities experience fraud, traditional external auditing identifies fraud in less than five percent of instances, and receiving anonymous tips through reporting hotlines improves detection by up to 20% and reduces losses (ACFE, 2016). The project examined stakeholder speak-up strategies including whistleblower protections and tips hotline (WP&TH) initiatives to understand how organizational context, willful blindness, information access, and citizen engagement affect local government's focus on fraud detection and remediation. Case studies show WP&TH initiatives to be financially and operationally superior in identifying risk and promoting transparency in small local governments. Third-party, 24/7 call centers and anonymous, two-way dialog web/text are underutilized tools for recognizing fraud precursors and stopping them before they aggregate, escalate, or become institutional norm.
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