Public Digest Fund - Curbing
Fraud and Corruption in Government
Volume VIII, NO. 2, 1997
Forward
Virginia B. Robinson,
Vice-President and Editor and James R. Hamilton, Vice President,
ICGFM
In this edition of the Public
Fund Digest, we continue our tradition of bringing you a compilation
of brief papers on the topical issues of the day. We have
learned from our annual conferences in Miami, Florida, and
Washington, D.C., as well as from our monthly forums in Washington,
that Consortium participants continue to have a strong interest
in accountability, disclosure, the many faces of auditing,
fraud and corruption. The lead article in this issue is "The
Government AuditorŐs Role in Investigating Fraud: The U.S.
General Accounting Office Experience" by Donald J. Wheeler.
While the title of this article has a traditional ring to
it, the manner in which it interrelates the role of the auditor
and the investigator is forward-looking and instructive.
As an international umbrella
organization, we search for provocative and inspiring papers
developed by authors who seek to influence public opinion
on accountability auditing, financial management and other
aspects of good government in democratic societies. We hope
you will be stimulated by our current issue and will pass
it on to your colleagues. Please also let us know your views
on the topics covered; letters to the editor are always welcome.
In addition to the continuing
emphasis on fraud, we also focus on other topics that still
need attention in every country where we have established
contacts. So it is that this issue includes articles on accountability,
financial management systems, cost and accrual-based accounting,
budgetary accounting and performance measurement. Our concluding
article - a special research treatise - "The Balanced
Budget and Interperiod Equity" - offers some stimulating
insights on our responsibilities as citizens as well as financial
mangers.
Letters to the editor and articles
for future publications should be addressed to Virginia B.
Robinson at the Consortium address. You are also encouraged
to join us for additional discussions at the Washington Forums,
luncheon meetings held on the first Wednesday of each month.
And for the ultimate three-day information exchange on international
financial management topics, meet us in Miami each April and
in Washington, D.C., each October. Contact us by telephone,
facsimile or the Internet at the Consortium address.
PFD - Table of Contents
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