This course identifies common themes in public fraud and corruption, describes the forces that drive them, and provides an objective standard of good practices with no political bent. The text walks through the massive scandals that resulted from public mismanagement and fraud to illustrate how deeply-entrenched, entity-specific norms can differ from actual best practices. The discussion includes the theoretical underpinnings of public fraud, and how intense corporate culture and limited exposure to outside practice standards can lead to routine deviation from normal behavior and moral standards. Public agencies and governmental entities are generally driven by a public benefit or goal, but are widely varied in the ability and desire to deliver value while retaining best practices. This course teaches you how to: understand why fraud exists in the public sector; discover how an agency’s mindset diverges from the norm; review cases where agency practices diverged from best financial practices; learn good practices in an objective, nonpolitical context; and more. Course level: Basic. Prerequisites: None. Course includes integrated text and study guide, final exam, and grading service.
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