Bureaucratic corrruption, an ancient curse of mankind, is likely to face containment as a result of programmed approaches at the national level. as well as at the level of an engagement. This represents good news for democracies; extreme forms of bureaucratic corruption can disrupt governmental functioning. The ascendancy of he "white hats'. is based on the premise of full utilization of audit services. A good financial auditor can be expected to be a good forensic auditor: such an individual comes equipped with knowledge of the entity's business. awareness of computer assisted audit procedures. a feel for innovation. and an attitude of audit skepticism. At the national level, opportunities for wrongdoing must be limited by tighter controls over high risk functions. And. any national solution requires the intervention of the chief of state.

INTRODUCTION

DEFINITION

EXAMPLES

A PRIMER ON CORRUPTION

Corruption: An Ancient Malady
A Cyclical Pattern
Absence of Rudimentary Precautions

BUREAUCRATIC CORRUPTION AND THE PROFESSION

FORENSIC ACCOUNTING AND AUDITING

The Nature of Forensic Accounting
Characteristic Forensic Auditing Steps
The Forensic Audit and Audit Skepticism

ORGANIZING THE WAR ON BUREAUCRATIC CORRUPTION

Long-term Strategies
Limiting Opportunities for Wrongdoing
Leadership
The Composition of the Watchdog Organization
Coordination

THE WAR ON CORRUPTION AT THE ENGAGEMENT LEVEL

THE FUTURE

CONCLUSION