Fraud Risk Hides in OPERATIONS: Internal control vulnerabilities that quietly invite embezzlement--and how to close them.
The article focuses on internal control vulnerabilities in local government operations that create opportunities for embezzlement and financial fraud. It highlights that many fraud cases involve trusted employees exploiting weaknesses such as inadequate segregation of duties, excessive system access...
| Publicado en: | Public Management (00333611) Vol. 108; no. 5; pp. 36 - 39 |
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| Autores principales: | , , |
| Formato: | Artículo |
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International City/County Management Association
May2026
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| Acceso en línea: | Ver este registro en EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=ssf&AN=193470674&site=ehost-live header: @attributes: shortDbName: ssf uiTerm: 193470674 longDbName: Social Sciences Full Text (H.W. Wilson) uiTag: AN controlInfo: bkinfo: jinfo: jid: 00333611 PMT jtl: Public Management (00333611) issn: 00333611 maglogo: N pubinfo: dt: May2026 vid: 108 iid: 5 pid: 766 pub: International City/County Management Association artinfo: ui: 193470674 ppf: 36 ppct: 3 formats: fmt: – @attributes: type: T – @attributes: type: P size: 610KB tig: atl: Fraud Risk Hides in OPERATIONS: Internal control vulnerabilities that quietly invite embezzlement--and how to close them. aug: au: RATLIFF, EDEN ROBINSON, BRIAN ROSS, DAVID su: Local government Organizational accountability Embezzlement Internal auditing Computer access control sug: subj: Local government Organizational accountability Embezzlement Internal auditing Computer access control ab: The article focuses on internal control vulnerabilities in local government operations that create opportunities for embezzlement and financial fraud. It highlights that many fraud cases involve trusted employees exploiting weaknesses such as inadequate segregation of duties, excessive system access, and outdated policies, which often go undetected by annual audits. The article uses Kennett Township, Pennsylvania’s $3.2 million embezzlement case and Palm Bay, Florida’s proactive fraud risk assessment as examples to illustrate the importance of continuous, organization-wide internal control evaluations. It emphasizes that leadership responsibility in strengthening controls and reducing opportunities for fraud is essential to maintaining public trust and organizational integrity. pubtype: Periodical doctype: Article src: R language: English refInfo: copyright: @attributes: flag: N holdings: @attributes: islocal: N |
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