Forensic accounting services in English local government and the counter-fraud agenda

Mohd Hadafi Sahdan, Christopher Cowton, Julie Drake

Research output: Contribution to journalArticle

Abstract

Fraud is a growing challenge for English local government, yet the resources and support local authorities (LAs) have available to prevent, detect and investigate it are limited. Forensic accounting services (FAS) provided by external specialist private sector firms, particularly those undertaking mandatory external audit, might be one solution. Research reported in this paper suggests, however, that existing English LA users are not all convinced. Nevertheless, better awareness and understanding of what FAS have to offer, perhaps through case studies of successful implementation, would be a valuable contribution to helping local government enhance its counter-fraud capabilities and make informed decisions about how best to meet the increasingly complex fraud challenge.

Original languageEnglish
Number of pages10
JournalPublic Money and Management
Early online date23 Jan 2020
DOIs
Publication statusE-pub ahead of print - 23 Jan 2020

    Fingerprint

Cite this