Improvements in fraud and corruption detection and prevention in Federal Public Administration
Describes Government Accountability Office – GAO’s experiences in the following topics:
- Methodology for auditing for fraud and corruption (F&C);
- Organizational structure for auditing for F&C;
- Training its staff in investigation of F&C.
Suggests changes or new ideas to current Brazilian SAI project designed to implement techniques to combat fraud and corruption.
This paper is the product of the International Auditor Fellowship Program of the U.S. Government Accoutability Office.