04545nam 2200625 450 991013504290332120200520144314.01-119-22003-31-119-22002-51-119-22004-1(CKB)4330000000009372(EBL)4717000(Au-PeEL)EBL4717000(CaPaEBR)ebr11282467(CaONFJC)MIL964269(OCoLC)960701440(CaSebORM)9781119074076(MiAaPQ)EBC4717000(EXLCZ)99433000000000937220161025h20172017 uy 0engur|n|---|||||rdacontentrdamediardacarrierPreventing fraud and mismanagement in government systems and structures /Joseph Petrucelli, Jonathan R. PetersHoboken, New Jersey :Wiley,2017.©20171 online resource (562 p.)Wiley Corporate F&AIncludes index.1-119-07407-X Cover ; Title Page ; Copyright ; Contents ; Foreword ; Acknowledgments ; About the Authors ; Preface ; Introduction ; People are Your Greatest Risk and Your Greatest Asset; Focus of the Book; Rules: Do They Stop Fraud and Mismanagement?; Mird: The Four Criteria to Prove Fraud; Judgment; Structures and Systems; Developing Systems in Structure by Asking the Right Questions; Agfot (Assisted Gorilla Fraud Observation Techniques); NotesChapter 1: Government and How It WorksTypes and Forms of Local Government: An Example from New Jersey ; Politics, Public Operations, and Loss ; Global Forms of Government ; Revenue Functions within Governmental and Public Entities ; The Federal Government ; Fiscal Discipline ; Structure of Federal DebtState Governments Local Governments ; Public Agencies ; Public Authorities ; Government via Concessions, Franchises, and Contract Work ; Public-Private Partnerships ; Conclusion ; Notes; Chapter 2: Public Finance and How Government Creates Cash Flow; Government Finance 101 ; Case Study: Transportation FinanceThe Basic Rules of Forensic Accounting Cost of Collection ; Tax Collection Example-Fuel Taxes ; Enforcement and Compliance: Tax Evasion ; Burden of Taxation ; Maturity Mismatching ; Fiscal Federalism ; PFDA ; User Fee versus Tax ; Pigouvian Taxes and SubsidiesGovernment Revenue Sources Taxes ; Excise Taxes ; Property Taxes ; Personal Income Taxes ; Sales Taxes ; Fine Revenues ; Fees ; Transfer Payments ; Bonding and Borrowing ; Bond Structure ; Revenue Bonds ; General Obligation Bonds ; Core Issue: Government SpendingConclusionWiley corporate F&A series.Administrative agenciesCorrupt practicesPreventionFraudPreventionManagement auditAdministrative agenciesCorrupt practicesPrevention.FraudPrevention.Management audit.352.3/5Petrucelli Joseph R.1960-958766Peters Jonathan R.1962-MiAaPQMiAaPQMiAaPQBOOK9910135042903321Preventing fraud and mismanagement in government2237162UNINA