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EB

EB

ONLINE

1. elektronické vydání

[Místo vydání není známé] : Karolinum, 2018

1 online zdroj (138 stran)

ISBN 978-80-246-3594-1 (online ; pdf)

ISBN 978-80-246-3589-7 (print)

Kniha nabízí nový pohled na zkoumání korupce a odhalování podvodů. Autoři ukazují na korupci jako komplexní sociální jev, který je možné zkoumat z různých interdisciplinárních pohledů. Těžiště zkoumání a hlavní přínos knihy spočívá v analýze faktorů detekujících korupční riziko a podvody s veřejnými zdroji. Autoři na bázi metody FMEA (Fault Mode and Effect Analysis) navrhují vlastní přístup, jak pracovat s korupčním rizikem ve veřejné správě. Vypracovávají algoritmy, které ukazují, jak odhalovat korupční riziko a podvody ve veřejné správě..

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Content // Introduction 9 // 1. Theoretical Framework ? // 1.1 Public expenditures and potential threats to corruption 11 // 1.2 Interdisciplinary approaches for the examination of corruption 13 // 2. Corruption Risk 32 // 3. Factors Influencing the Detection of Corruption and Fraud Risk 37 // 3.1 Principles of Economy, Efficiency and Effectiveness - // a Tool to Reduce Corruption Risk 37 // 3.2 Non-compliance with the Principle of Economy - a Signal // of Possible Fraud in the Management of Public Resources 40 // 3.3 Non-compliance with the Principle of Efficiency - a Signal // of Possible Fraud in the Management of Public Resources 42 // 3.4 Non-compliance with the principle of effectiveness - // a possible signal of corrupt handling of public resources 45 // 4. Analysis of corruption risk according to the FMEA method // (Fault Mode and Effect Analysis) 50 // 4.1 The FMEA method 51 // 4.2 Method for calculating corruption risk or fraud, according to the FMEA 52 // 4.2.1 Calculating Corruption Risk 52 // 4.2.2 Determination of the scale (score) // for the frequency of corruption opportunities 56 // 4.2.3 Determining the scale (score) for the benefit // of the corrupt actor, compared with the monthly salary 57 // 4.2.4 Determining the scale (score) for the budget impact 59 // 4.2.5 Determination of the scale (score) for detectability of corruption 60 // 4.3 File of corruption risk indicators 61 // 5. Criterion 1 according to the FMEA method: the frequency // of opportunities for

corruption 63 // 5.1 Definition of “corruption opportunity” 63 // 5.2 Determining the frequency of corruption opportunities 64 // 6. Criterion 2 according to the FMEA method: the degree // of detectability of corruption risks 67 // 6.1 Determining the degree of detectability of corruption 67 // 6.2 Transparency as a factor influencing the detectability of corruption 69 // 6.2.1 Transparency in decision-making 69 // 6.2.2 Transparency in budgeting and management according to it 71 // 6.2.3 Transparency in strategic and community planning 72 // 6.2.4 Transparency in Public Procurement 72 // 6.2.5 Transparency in contractual relations 73 // 6.2.6 Transparent selection of employees 73 // 6.3 Internal control system, controlling, reporting as a tool // for strengthening the detection of corruption risk 74 // 6.3.1 Controlling, reporting 76 // 6.4 Benchmarking as a tool for increasing transparency 77 // 6.5 Mathematical and statistical methods as a tool for detecting fraud 78 // 6.6 Effective human resource management - a tool to reduce // corruption risk 79 // 6.7 Management Model “doing the right things right” // as a tool for empowering detection of corruption risks 81 // 7. Criterion 3 according to the FMEA method: // the impact on the budget 66 // 7.1 Determining the impact on the budget 86 // 7.2 Applying the principles of sound financial management // for the government as a tool to reduce corruption risks 88 // 7.3 Knowledge of the processes of government budgeting

as a factor for reducing corruption risk 91 // 7.3.1 Basic information about the budgets as a factor // in reducing corruption risk 91 // 7.3.2 Publicly available information on the budget process, the preparation and approval of the budget // as a factor for strengthening budget transparency 95 // 7.3.3 Management according to budget amendments, // breaching budgetary discipline - Phase 3 98 // 7.3.4 Billing, economic review, the final account - the last stage // of the budgetary process 100 // 7.4 Selection of the appropriate budgetary method- a tool // to enhance the transparent and efficient use of public resources 101 // 7.5 Use of financial data for financial analysis and prevention // against fraud and corruption 106 // 8. Criterion 3 according to the FMEA method: // benefit for the corrupt actor 110 // 9. Limits of the FMEA method 113 // 10. Case studies 115 // 10.1 Calculating corruption risk according to FMEA - // Monument care (regions) 115 // 10.2 Examining effectiveness regarding investment // acquisition and asset management as a factor in reducing fraud 120 // 11. Conclusion 122 // 12. Bibliography 124 // 13. Summary 135 // 14. Index 136