LEADER 04545nam 2200625 450 001 9910135042903321 005 20200520144314.0 010 $a1-119-22003-3 010 $a1-119-22002-5 010 $a1-119-22004-1 035 $a(CKB)4330000000009372 035 $a(EBL)4717000 035 $a(Au-PeEL)EBL4717000 035 $a(CaPaEBR)ebr11282467 035 $a(CaONFJC)MIL964269 035 $a(OCoLC)960701440 035 $a(CaSebORM)9781119074076 035 $a(MiAaPQ)EBC4717000 035 $a(EXLCZ)994330000000009372 100 $a20161025h20172017 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $2rdacontent 182 $2rdamedia 183 $2rdacarrier 200 10$aPreventing fraud and mismanagement in government $esystems and structures /$fJoseph Petrucelli, Jonathan R. Peters 210 1$aHoboken, New Jersey :$cWiley,$d2017. 210 4$dİ2017 215 $a1 online resource (562 p.) 225 1 $aWiley Corporate F&A 300 $aIncludes index. 311 $a1-119-07407-X 327 $aCover ; 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); Notes 327 $aChapter 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 Debt 327 $aState 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 Finance 327 $aThe 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 Subsidies 327 $aGovernment 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 Spending 327 $aConclusion 410 0$aWiley corporate F&A series. 606 $aAdministrative agencies$xCorrupt practices$xPrevention 606 $aFraud$xPrevention 606 $aManagement audit 615 0$aAdministrative agencies$xCorrupt practices$xPrevention. 615 0$aFraud$xPrevention. 615 0$aManagement audit. 676 $a352.3/5 700 $aPetrucelli$b Joseph R.$f1960-$0958766 702 $aPeters$b Jonathan R.$f1962- 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910135042903321 996 $aPreventing fraud and mismanagement in government$92237162 997 $aUNINA