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This case introduces students to a common type of employee fraud and illustrates how the professional guidance applies in that situation. The case can be used to integrate coverage on the following audit topics: the auditor's consideration of the...

Not so long ago, bribing public officials in foreign countries to obtain business deals was, if not an acceptable, at least a tolerated business practice in many OECD countries. In the new millenium, the OECD and associated governments, which account...

Using panel data from a unique survey of public primary schools in Uganda, Reinikka and Svensson assess the degree of leakage of public funds in education. The survey data reveal that on average, during the period 1991-95, schools received only 13...

This presentation of the Utstein anti-corruption policies is based on a study of available documentation, and seeks to present policies and strategies in a comparative framework. The presentation, however, does not review progress in terms of the...

This chapter explains how micro surveys can be used to measure performance in service delivery. It introduces two new survey tools - the public expenditure tracking survey and the quantitative service delivery survey-and summarizes why, where, and...

This paper demonstrates that with appropriate survey methods and interview techniques, it is possible to collect quantitative micro-level data on corruption. Public expenditure tracking surveys, service provider surveys, and enterprise surveys are...

Public expenditure tracking surveys (PETS) allow policy makers to diagnose how incentives and accountability systems are working in practice and how they can be improved. Among the results provided by PETS are estimates of leakage, data on the...