Abstract
|
|
The fraud prevention is neither possible nor sustainable without understanding and eradicating the causes of the fraud, reform and align the Internal control mechanism using 21st century technology, public awareness movements promoting “Corruption as social evil” and corrupt people as “Public foes”. This study presents the global perspective on frauds based on quality research published in impact factor Journals only and local scenario based on expert reflections from audit, accounting, operations and management personnel being the stakeholders of the existing system who witnessed the phenomena inside out. The qualitative study was done using interpretivism approach, implying mixed method and conducting interviews, survey and focus group for data collection and analysis. The researcher has developed a Fraud Detection and Prevention mechanism that provides a comprehensive solution and road map to address the issue of Fraud in public sector organizations. This research is equally important for legislature, public sector management, accounts and audit professionals and can be used for capacity building of public sector employees and for developing policy framework. |
Keywords
|
|
Accountability, Causes, Detection, Fraud, Prevention, Public Sector |
Article
|
Article # 21
Volume # 2
Issue # 3
|
DOI info
|
DOI Number: 10.47205/jdss.2021(2-III)21
DOI Link: http://doi.org/10.47205/jdss.2021(2-III)21
|
