Fraud prevention by government auditors

This paper analyzes the classification of the violations found by the activities of the government auditing bodies and marked methodological problems in this classification and qualification. The solution of methodological problems in the fraud classification led to increased productivity and efficiency of the government auditing bodies. This paper has provided an overview of research on government auditor's responsibility to prevent fraud in the public sector. There is also presented a framework for identifying potential areas for future fraud research, highlighting open questions with regard to fraudsters' characteristics, understanding combinations of characteristics as antecedents to fraud, and recognizing the effects of these characteristics on the probability of fraud.