Fraud in the governmental and private sectors

Abstract

The objective of this paper is to identify and provide a description, assessment, and analysis of frauds occurring in governmental entities at the federal, state, and local levels and to compare these findings to data from the private sector. Analyses are conducted along the following dimensions: the victim of the fraud, its perpetrator(s), the fraud scheme, and the detection and investigation of the fraudulent activity. In addition, the conditions under which the frauds occurred in both the public and private sectors are described, discussed, and analyzed. Data were obtained from a mail survey distributed to the membership of the Association of Certified Fraud Examiners. The findings of this study clearly indicate that no entity is immune to victimization by criminal activities of a financial nature.

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Cite this paper

@inproceedings{Holmes2006FraudIT, title={Fraud in the governmental and private sectors}, author={Sarah A. Holmes and Jeffrey W Strawser and Sandra T. Welch}, year={2006} }