Professional Documents
Culture Documents
Learning Objectives
13-1 Identify and explain the different types of corruption schemes.
13-2 Compare and contrast bribery and illegal gratuities.
13-3 Explain what is meant by a conflict of interest.
13-4 Describe the notion of something of value.
13-5 Discuss how to prevent and detect conflicts of interest.
13-6 Describe kickback schemes and how they are committed.
13-7 Discuss the types of abuses that are committed at each stage
of the bidding process.
13-8 Explain what is meant by the human factor.
13-9 Discuss the significance of the perception of detection.
13-10 Compare and contrast fraud prevention and fraud
deterrence.
13-1
CORRUPTION SCHEMES
3
13-2
Bribery
4
13-4
Kickbacks/Overbilling
6
Figure 13-1
13-5
Bid-Rigging Schemes
7
13-6
13-7
Something of Value
10
13-9
Conflicts of Interest
11
Figure 13-3
13-10
Conflicts of Interest
12
13-12
13-13
Unreasonable Expectations
16
13-15
13-16
Employee Education
Proactive Fraud Policies
A Higher Stance
Increased Use of Analytical Review
Surprise Audits Where Feasible
Adequate Reporting Programs
Copyright
18
Copyright 2011 John Wiley & Sons, Inc. All rights reserved.