A Case Study of Municipal Government Financial Management and Effective Internal Controls.

摘要

here are numerous examples of how local government employee embezzlement is a serious issue in the United States. There are numerous examples of local government fraud and local government embezzlement where local government employees faced accusations of stealing from their employer. A review of several of these cases reveals that the fraudster stole money over a multi-year period. There are 89,386 municipal governments or special purpose municipal government entities in the United States and understanding how municipal government employee embezzlement occurs in these localities can help government leaders build in safeguards to detect and/or deter fraudulent activity. The purpose of this qualitative single instrumental case study was to fill an identified gap in existing scholarly research on fraud triangle theory, bureaucratic management theory, and organizational theory by studying a municipal government with a known incident of multi-year employee embezzlement of at least