Abstrakt
The book offers a new perspective on investigating corruption in the contexts of waste and fraud. Its primary objective is designed to develop the concept of corruption risk analysis and fraudulent practices, to formulate the theoretical and methodological basis for the creation of an effective anti-corruption strategy, and to detect fraud in the management of public expenditures.
This objective is present in the logic of the research, and the content and structure of the publication. The authors endeavor to show that corruption is a complex social phenomenon, which can be examined from the perspective of various disciplines.
The purpose is to show the need for an interdisciplinary analysis of corruption. The focus of the investigation and a major contribution of the book is an analysis of the factors affecting the detectability of corruption risk and the fraudulent use of public resources.
Based on the analysis of FMEA (Fault Mode and Effect Analysis) the authors introduce own approach to working with corruption risk in public administration. They develop a modified FMEA and design algorithms to uncover corruption and fraud risk in public administration regarding the handling of public resources.