This research aims to investigate the occurrence of fraud within the government sector and the strategies employed to combat and manage it. This includes an exploration of the software programs utilized, policies designed to motivate employees, and the protocols in place for reporting fraud within organizations. Additionally, the study assesses how effectively management responds to fraud reports and examines the social context of employees and its influence on fraud reporting. A questionnaire targeting a sample of government sector employees was utilized to analyze the audit bureau’s effectiveness in detecting and preventing instances of fraud, as well as the involvement of government employees in fighting fraud and how it is influenced by fraudulent activities. The research will discuss the common tools and techniques that the audit bureau employs to fulfill its vision and objectives, alongside the challenges and obstacles it encounters in revealing and addressing financial fraud within the entities it oversees. By evaluating the questionnaire responses, we aim to offer recommendations for the audit bureau based on government employees’ insights, which will help improve efficiency and effectiveness in combating fraud, ultimately contributing to greater transparency and integrity in the government sector. The majority of research concerning fraud within the financial industry tends to concentrate on the private sector, with investigations into the government sector largely limited to the functions of the audit bureau. This reveals a significant gap in understanding the roles of accountants and auditors in governmental organizations, as well as insights into employee attitudes towards fraud-related issues. Our study takes a thorough approach, examining multiple dimensions associated with the government sector. We assess the audit bureau’s role, evaluate employee awareness regarding fraud, identify reasons why employees may not report instances of fraud, and analyze the various technologies employed, all through the lens of accountants and internal auditors working within government institutions.

错误:搜索内容不能为空,请输入英文关键词
错误:关键词超出字数限制,请精简
高级检索

Exploring Fraud in the Government Sector: Perspectives of Accountants and Internal Auditors

  • Thaer Faisal Abdelrahim Qushtom,
  • Hashem Alharbi,
  • Nedal Alramahi

摘要

This research aims to investigate the occurrence of fraud within the government sector and the strategies employed to combat and manage it. This includes an exploration of the software programs utilized, policies designed to motivate employees, and the protocols in place for reporting fraud within organizations. Additionally, the study assesses how effectively management responds to fraud reports and examines the social context of employees and its influence on fraud reporting. A questionnaire targeting a sample of government sector employees was utilized to analyze the audit bureau’s effectiveness in detecting and preventing instances of fraud, as well as the involvement of government employees in fighting fraud and how it is influenced by fraudulent activities. The research will discuss the common tools and techniques that the audit bureau employs to fulfill its vision and objectives, alongside the challenges and obstacles it encounters in revealing and addressing financial fraud within the entities it oversees. By evaluating the questionnaire responses, we aim to offer recommendations for the audit bureau based on government employees’ insights, which will help improve efficiency and effectiveness in combating fraud, ultimately contributing to greater transparency and integrity in the government sector. The majority of research concerning fraud within the financial industry tends to concentrate on the private sector, with investigations into the government sector largely limited to the functions of the audit bureau. This reveals a significant gap in understanding the roles of accountants and auditors in governmental organizations, as well as insights into employee attitudes towards fraud-related issues. Our study takes a thorough approach, examining multiple dimensions associated with the government sector. We assess the audit bureau’s role, evaluate employee awareness regarding fraud, identify reasons why employees may not report instances of fraud, and analyze the various technologies employed, all through the lens of accountants and internal auditors working within government institutions.