1887

n Journal of Public Administration - Preventing corruption in the South African public service : the case of fraud prevention plans

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Abstract

This article analyses the fraud prevention plans concept, including why fraud prevention plans are designed and how to make them effective. First, it addresses fraud and corruption, identifying what they involve in regard to government interventions against fraud and corruption within the South African public service. Second, it identifies and describes the legislative and regulatory framework for preventing and detecting fraud. Third, it focuses on aspects such as fraud and risk preparedness, existence and content of a fraud prevention plan, fraud prevention structures and mechanisms, fraud profile and awareness, types of fraud and mitigation measures and elements of good fraud prevention plans. Fourth, the role of senior management in promoting an ethical culture is discussed. Finally, it concludes that an effective fraud control plan should also be subject to regular monitoring and evaluation, which should seek to answer the following two questions: "is it up-to-date?" and "is it effective?" The fraud prevention plan is effective if it reduces fraud and corruption in public service departments.

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/content/jpad/49/4/EJC167090
2014-12-01
2016-12-03
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