01359nam a2200181   4500001000700000100004100007101000800048200007300056210005000129215002000179225002400199300004700223330082700270606001101097606001401108606001601122710003901138393312  a20150608d2008       y0pory50      ba  aeng  aTackling external fraudbRecurso eletrónicofNational Audit Office  a[United Kingdom]cNational Audit Officed2008  a1 CD-ROMd12 cm  aGood Practice Guide  aFicheiro de 528 KB em formato PDF (44 p.).  aForeword. Introduction. Part 1: Understanding and managing the risks of fraud. Taking a strategic approach to tackling external fraud. Assessing the scale of the threat. Understanding the types of fraud risks. Focusing resources on the most effective anti-fraud measures. Setting targets and monitoring performance responsibilities for tackling fraud. Part 2: Deterring and preventing external fraud. Changing public attitudes to fraud. Changing staff attitudes to create an anti-fraud culture. Controls to prevent fraud. Strengthening internal controls and checks. Part 3: Detecting and investigating external fraud and imposing sanctions. Detecting fraud. Investigating cases of fraud. Imposing sanctions. The recovery of money defrauded. Evaluating the effectiveness of sanctions. Working with others in tackling fraud.  aFRAUDE  aAUDITORIA  aREINO UNIDO  aREINO UNIDObNational Audit Office