Preventing fraud and mismanagement in government systems and structures

Detalles Bibliográficos
Otros Autores: Petrucelli, Joseph R., 1960- author (author), Peters, Jonathan R., 1962- author
Formato: Libro electrónico
Idioma:Inglés
Publicado: Hoboken, New Jersey : Wiley 2017.
Colección:Wiley corporate F&A series.
Materias:
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009849121606719
Tabla de Contenidos:
  • 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); Notes
  • Chapter 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
  • State 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
  • The 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
  • Government 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
  • Conclusion