FORENSIC AUDITING: AN INTERNATIONAL APPROACH
Prof. Felix Pomeranz
EXAMPLES
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In the United States, the executive director of the Federal Bureau of Investigation (FBI) commented to the writer that of the 100 largest defense contractors, fully half were under investigation, or had admitted guilt, or had been found guilty connection with material fraud; external and internal auditors had not detected single one of these cases. A series of U .S. government audits revealed widespread corruption and mismanagement in economic aid programs in Central America
("U.S. Economic
Aid" 1984 ).In Iran, corruption has once again become manifest in a variety of forms, including bribery. favoritism. parti bazi (influence wielding,) and nepotism
Farazmand 1987). In China. the State Council reported that in the two years before le end of 1985. the" amount represented by discovered economic crimes was 8.9 II lion yuan ($2.9 billion). The problem had worsened since Mao Tse Tung's 1951 ;an fan'. campaign (anti-corruption. anti-waste, and anti-bureaucracy)
(Liu 1986). |
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