University of Twente Student Theses


Automated external fraud prevention in the public sector

Bolscher, P.S. (2014) Automated external fraud prevention in the public sector.

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Abstract:External fraud incidents are still occurring in the (Dutch) public sector. Applying more IT, especially automated IT controls, might be more effective and efficient in preventing external fraud than the methods that are used in current control processes. However, research is lacking about applying automated IT controls in the public sector for external fraud prevention. Since differences between the public and private sector might cause that well-known approaches from the private sector cannot be simply transferred to the public sector, we first have to study: 1) which public sector characteristics influence the applicability of automated IT controls for external fraud prevention, and in which way, and 2) if current standards for developing such controls should be tailored to include the influence of such characteristics. A literature review and a case study were performed. Interviews within four Dutch public sector organisations were done, on which the results are based. Five influential categories of public sector characteristics were found, and three guidelines were designed to tailor current standards. In addition, recommendations were made about automated external fraud prevention in general. To conclude, applying automated IT controls for external fraud prevention is difficult; other IT solutions, such as data-analysis, might be more suitable.
Item Type:Essay (Master)
Faculty:BMS: Behavioural, Management and Social Sciences
Subject:54 computer science, 85 business administration, organizational science, 88 social and public administration
Programme:Business Information Technology MSc (60025)
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