scholarly journals The Comprehensive Model of Whistle-Blowing, Forensic Audit, Audit Investigation, and Fraud Detection

2018 ◽  
Vol 1 (2) ◽  
pp. 153-162
Author(s):  
Atrisia Inayati Mamahit ◽  
Dekar Urumsah
Keyword(s):  
Conceptual Model ◽  
Fraud Detection ◽  
Decision Makers ◽  
Comprehensive Model ◽  
Fraud Prevention ◽  
Whistle Blowing ◽  
Government Sector ◽  
The Future ◽  
The Government ◽  
Prevention Methods

Fraud is a problem that has never been resolved from year to year. One type of fraud that often occurs in the government sector is corruption. Various attempts have been made by the government to detect fraud, but the efforts that have been made have not been effective in reducing fraud. This study aims to propose a conceptual model for detecting fraud by linking whistle-blowing, forensic audits, and investigation audits. The conceptual model of this research is expected to provide input to managers and decision makers regarding the factors that need to be considered in improving fraud detection so that in the future fraud prevention methods will be better and better.

scholarly journals STRATEGI PENCEGAHAN KECURANGAN (FRAUD) DALAM PENGELOLAAN KEUANGAN PEMERINTAH MENGGUNAKAN ANALYTICAL HIERARCHY PROCESS

2018 ◽  
Vol 10 ◽  
Author(s):  
Novia Tri Kurniasari ◽  
Anna Fariyanti ◽  
Nirwan Ristiyanto
Keyword(s):  
Organizational Culture ◽  
Control System ◽  
Internal Control ◽  
Analytical Hierarchy Process ◽  
Financial Management ◽  
Negative Impact ◽  
Fraud Prevention ◽  
Government Sector ◽  
The Government ◽  
Hierarchy Process

Fraud phenomenon involves many actors from the government sector. Fraudulent practices in government has a negative impact on the economic and social sectors. Therefore, need for prevention effort to avoid state’s material and non material losses. The objectives of this study were to formulate fraud prevention strategies by using Analytical Hierarchy Process. Sources of data used in this study were questionnaires and interviews to 5 expert respondent. Strategies for fraud prevention on government financial management: (1) improving the supervision and control system, (2) improving the organizational culture, (3) formulating anti fraud value in the organization, (4) implementing reward system and punisment firmly, (5) anti fraud socialization for employees, and (6) forming agent of change. Key words: fraud prevention, internal control system, organizational culture, anti fraud value, Analytical Hierarchy Process

scholarly journals The evolving relationship between government and the voluntary sector in Ontario

2021 ◽  
Author(s):  
Agnes G. Meinhard ◽  
Mary K. Foster ◽  
Ida Berger ◽  
Louise Moher
Keyword(s):  
Third Sector ◽  
Voluntary Sector ◽  
Voluntary Organizations ◽  
Working Paper ◽  
Government Sector ◽  
The Future ◽  
The Government ◽  
The Impact ◽  
Funding Cuts

[First paragraph of Introduction]: In this paper, we investigate the evolving relationship between government and voluntary organizations in Ontario that is occurring in the wake of a prolonged period of funding cuts. The cuts are a manifestation of a major philosophical shift in government-third sector relations. We have already examined the impact of this shift on voluntary organizations in several papers (Foster and Meinhard, 2002; Meinhard and Foster, 2003a & b). We now turn our attention to the government sector and its vision for the future. Keywords: CVSS, Centre for Voluntary Sector Studies, Working Paper Series,TRSM, Ted Rogers School of Management Citation:

scholarly journals Accountants Perception on Effectiveness of Corporate Fraud Detection and Prevention Methods in Ghana

2018 ◽  
Vol 8 (3) ◽  
pp. 78
Author(s):  
Kaodui Li ◽  
Osei-Assibey Mandella Bonsu ◽  
Kwabena Evans Asare ◽  
Beraud Jean-Jacques Dominique ◽  
Boadi Johnson
Keyword(s):  
Financial Institutions ◽  
Internal Control ◽  
Fraud Detection ◽  
Detection Methods ◽  
African Countries ◽  
Corporate Fraud ◽  
Effective Prevention ◽  
Whistle Blowing ◽  
Password Protection ◽  
Prevention Methods

The purpose of the study is to find out the perceptions of Accountants and Auditors on effectiveness of corporate fraud detection and prevention methods among selected financial Institutions in Ghana. The population samples of the study comprising Accountants and Auditors in a selected financial Institutions in Ghana using a structured survey of questionnaires.It was revealed in the study that, organizational quite utilized data mining, digital analysis, internal Control and improvement and fraud prevention and detection training in combating fraud. However, the findings also shows that, organization use of password protection, Cash Review, Annual Auditing, Whistle blowing policy were less often utilized even though having the highest rating of effectiveness. Accountants, Auditors and management of Financial Organizations should considering using the most effective prevention and detection methods like Cash Review, Annual Auditing, whistle blowing and installation of Password protection on computers based on the findings.The study contributes to the literature on the effectiveness of fraud detection and prevention methods particularly for West African Countries and other emerging nations. The study may be terrific to Practitioners regarding the assessment of the contemporary level of fraud detection and prevention methods on financial Institutions in Ghana and beyond. 

scholarly journals Work from Home and the Use of ICT during the COVID-19 Pandemic in Indonesia and Its Impact on Cities in the Future

2021 ◽  
Vol 13 (12) ◽  
pp. 6760
Author(s):  
Rini Rachmawati ◽  
Ulfah Choirunnisa ◽  
Zat Ayuningsih Pambagyo ◽  
Yosi Atikah Syarafina ◽  
Rizki Adriadi Ghiffari
Keyword(s):  
Smart Cities ◽  
Group Discussion ◽  
Physical Contact ◽  
Work Systems ◽  
Urban And Regional Planning ◽  
Work From Home ◽  
Government Sector ◽  
The Future ◽  
The Government ◽  
The One

The COVID-19 pandemic has resulted in restrictions on activities involving physical contact, such as working. Indonesia began to apply the system of work from home (WfH) to minimize the spread risk of COVID-19 in March 2020. This research is aimed at finding out the coverage of WfH, mapping changes of workplace, identifying the use of ICT to support WfH, and analyzing the concept of workplace and work systems in future cities. The method used in this research is qualitative and quantitative. A questionnaire (Google Form) was sent to different WhatsApp groups whose members are experts in urban and regional planning, geography, the environment, smart cities, and IT, with total of 176 respondents. The focus group discussion conducted online focused on the use of ICT to support WfH during the COVID-19 pandemic. The result of this research shows that even before the pandemic, both the government and private sectors had a plan to apply WfH. Because of the pandemic, it became the catalyst for the implementation of WfH. The implementation of WfH has changed workplace orientation. The use of ICT was a primary need in implementing WfH during the pandemic. However, the WfH system implemented in the government sector has not been integrated, and neither has the one in private sectors. WfH is seen to have been effective enough, but it still needs lots of support from many sectors. In the future, WfH can still be maintained, along with working from the office (WfO). The WfH concept is highly recommended for big cities because it can support reduced population mobilization, resulting in reduced congestion and movement costs, and improved efficiency of working time by reducing travel time. On the other hand, it can help in the matter of limited of space that office buildings provide.

scholarly journals STRATEGI PENCEGAHAN KECURANGAN (FRAUD) DALAM PENGELOLAAN KEUANGAN PEMERINTAH MENGGUNAKAN ANALYTICAL HIERARCHY PROCESS

2019 ◽  
Vol 9 (2) ◽  
Author(s):  
Novia Tri Kurniasari ◽  
Anna Fariyanti ◽  
Nirwan Ristiyanto
Keyword(s):  
Organizational Culture ◽  
Control System ◽  
Internal Control ◽  
Analytical Hierarchy Process ◽  
Financial Management ◽  
Negative Impact ◽  
Fraud Prevention ◽  
Government Sector ◽  
The Government ◽  
Hierarchy Process

ABSTRACTFraud phenomenon involves many actors from the government sector. Fraudulent practices in government has a negative impact on the economic and social sectors. Therefore, need for prevention effort to avoid state’s material and non material losses. The objectives of this study were to formulate fraud prevention strategies by using Analytical Hierarchy Process. Sources of data used in this study were questionnaires and interviews to 5 expert respondent. Strategies for fraud prevention on government financial management: (1) improving the supervision and control system, (2) improving the organizational culture, (3) formulating anti fraud value in the organization, (4) implementing reward system and punisment firmly, (5) anti fraud socialization for employees, and (6) forming agent of change. Key words: fraud prevention, internal control system, organizational culture, anti fraud value, Analytical Hierarchy ProcessABSTRACTFenomena kecurangan banyak melibatkan pelaku dari sektor pemerintahan. Praktik kecurangan di pemerintahan berdampak negatif di sektor ekonomi dan sosial. Oleh karena itu, perlu upaya pencegahan untuk menghindari kerugian negara material maupun non material. Tujuan penelitian ini adalah merumuskan strategi pencegahan fraud dalam pengelolaan keuangan menggunakan Analytical Hierarchy Process (AHP). Sumber data yang digunakan dalam penelitian ini adalah kuesioner dan wawancara kepada 5 responden yang dianggap ahli. Strategi pencegahan fraud dalam pengelolaan keuangan pemerintah adalah: (1) Perbaikan sistem pengawasan dan pengendalian, (2) meningkatkan kultur organisasi, (3) merumuskan nilai anti fraud, (4) menerapkan sistem reward dan punishment yang tegas, (5) sosialisasi anti fraud bagi pegawai, dan (6) membentuk agen perubahan.Kata Kunci: Pencegahan Fraud, Sistem Pengendalian Intern, Budaya Organisasi, Nilai Anti Fraud, Proses Hirarki Analisis

scholarly journals Exploring "whistle blower’s" intentions: exploration study on university students

2018 ◽  
Vol 22 (1) ◽  
Author(s):  
Dodi Wirawan I
Keyword(s):  
University Students ◽  
Descriptive Analysis ◽  
Demographic Variables ◽  
Main Question ◽  
Whistle Blowing ◽  
Corruption Case ◽  
Government Sector ◽  
The Reformation ◽  
The Government

Recently the epidemic corruption case in Indonesia has become increasingly rampant. Efforts to eradicate corruption which has been committed after the reformation era in 1998 do not equal with the corruption proliferation in the decentralization era. In the last five years many corruption cases have been revealed due to the role of whistle blower. This study aimed to explicate the main intentions of whistle blowers who uncover corruption cases. The perception study were conducted on Brawijaya University students so that understanding the intentions of these whistle blowers can be found in the government sector which in fact is a focus of corruption practices. A factor analysis and statistical descriptive analysis were conducted to answer the main question of this study which revealed that there are three main factors in whistle blowing intention and that demographic variables do not affect the perception of whistle blowing intention.

Productive workplace behaviour at the governmental sector: the case of the UAE

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Amna Abdallah ◽  
Salam Abdallah
Keyword(s):  
Structural Equation ◽  
Decision Makers ◽  
Analytic Hierarchy ◽  
Content Type ◽  
Innovative Strategies ◽  
Government Sector ◽  
The Government ◽  
Hierarchy Process ◽  
New Criteria ◽  
Practical Implications

PurposeThe purpose of this paper is to explore the factors that influence the improvement of productive work behaviour (PWB) in the dynamic, ergonomic nature.Design/methodology/approachThe analytic hierarchy process (AHP) is used, in experiment 1, to select and prioritise the most relevant criteria for improvement of PWB. A multi-criteria method is used to analyse and compare the importance of four main criteria and 16 sub-criteria identified from previous studies. The structural equation modelling (SEM) is also used to validate the findings of experiment 1.FindingsThis study revealed that not all criteria are considered important for improving PWB. Flexibility and job specifications were the top-scored criteria. These criteria collectively accounted for more than 65% of the four studied criteria. The SEM emphasised the significance of flexibility and job description of the changing dynamics of organisational regulation during the contemporary economic and managerial turmoil.Research limitations/implicationsThis study explored the criteria required to improve PWB. The findings recommend that future studies should be designed to identify new elements and add new criteria and test the newly introduced variables at a physical workplace after the outbreak ends.Practical implicationsKnowledge of the differential impacts of the criteria on the performance of PWB govern decision-makers in private and governmental organisation, especially at such times of economic turmoil and need for innovative strategies.Originality/valueFew studies have explored workplace behaviour and the environment in the government sector. Therefore, the focus of this study is the comprehensive coverage of workplace behaviour and the criteria influencing its productivity before and during the coronavirus outbreak.

scholarly journals The evolving relationship between government and the voluntary sector in Ontario

2021 ◽  
Author(s):  
Agnes G. Meinhard ◽  
Mary K. Foster ◽  
Ida Berger ◽  
Louise Moher
Keyword(s):  
Third Sector ◽  
Voluntary Sector ◽  
Voluntary Organizations ◽  
Working Paper ◽  
Government Sector ◽  
The Future ◽  
The Government ◽  
The Impact ◽  
Funding Cuts

[First paragraph of Introduction]: In this paper, we investigate the evolving relationship between government and voluntary organizations in Ontario that is occurring in the wake of a prolonged period of funding cuts. The cuts are a manifestation of a major philosophical shift in government-third sector relations. We have already examined the impact of this shift on voluntary organizations in several papers (Foster and Meinhard, 2002; Meinhard and Foster, 2003a & b). We now turn our attention to the government sector and its vision for the future. Keywords: CVSS, Centre for Voluntary Sector Studies, Working Paper Series,TRSM, Ted Rogers School of Management Citation:

Analysis of issues of generic medicine supply chain using fuzzy AHP: a Pilot study of Indian public drug distribution scheme

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Shweta Shweta ◽  
Dinesh Kumar
Keyword(s):  
Supply Chain ◽  
Fuzzy Ahp ◽  
Drug Distribution ◽  
Generic Medicine ◽  
Decision Makers ◽  
Pharmaceutical Supply Chain ◽  
Content Type ◽  
Government Sector ◽  
The Government ◽  
Strategic Element

Purpose Integrated supply chain in pharmaceutical industry requires organized planning and modeling of each strategic element of pharmaceutical supply chain (PSC). The aim is to coordinate each activity of PSC and design a robust strategy to make the system hassle-free. Each activity of industry is interdependent and follows certain co-relations with each other. The paper focuses on the four most significant identified issues in PSC and analyses the weightages of these issues and their sub issues with respect to cost incurred and time taken to manage whole chain of supply. Design/methodology/approach Fuzzy analytical hierarchy process methodology has been applied to rank the issues which consume maximum time and/or costs. Findings The derived result shows that warehouse design and management (WDM) consumes more than one third of the total time and around half of the total cost. Other than WDM, process of supplier selection for procurement is second most time and cost consuming issue. The derived results are discussed and provided to the field experts of the area. The analysis will be useful for decision makers to economize PSC. Research limitations/implications The study is limited to PSC; hence, result may vary with other practical situations. Practical implications This generated scope for further research on how to minimize the weightage of WDM for cost and time in PSC industry so that decision-makers can optimize the economic system of PSC. Originality/value The research is based on the field survey of India’s largest generic medicine distributing company in the government sector; hence, analysis has been performed on real situation.

Sign in / Sign up

Export Citation Format

Share Document