Organisation commitment to countering public sector fraud and corruption: a comparative study of the Malawi Revenue Authority and Customs

Lipato, Chikondi Beatrice (2016) Organisation commitment to countering public sector fraud and corruption: a comparative study of the Malawi Revenue Authority and Customs. MSc dissertation, University of Portsmouth.

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    Abstract

    here has been a shift in focus from reactive to proactive countering of fraud and corruption in the last two decades. This has led to the emergence of counter fraud and corruption strategies. Government departments and international organisations alike have invested in, developed and established counter fraud and corruption strategies to enhance organisational commitment to fighting employee fraud and corruption. Since the 1990’s several of the United Kingdom (UK) public organisations have committed to fighting fraud and corruption individually.
    In Malawi, the Malawi Revenue Authority (MRA), is the only Government agency that has a comprehensive counter fraud and corruption strategy. The overall aim of this study is to compare the two countries in order to draw lessons and practices for the improvement of Malawi’s Public sector organisational commitment to fighting fraud and corruption. The study compares secondary data from both countries including a case study comparison of the MRA and Her Majesty’s Revenue and Customs (HMRC).
    A major finding of the study is that a majority of the UK’s public sector have organisational counter fraud and corruption strategies and do not rely on one agency to counter fraud and corruption. The study, whilst acknowledging the financial constraints Malawi faces, recommends for the Malawi Government to mandate risk management and establishment of counter fraud and corruption units in public organisations in order ease pressure off the Malawi Anti-Corruption Bureau (ACB).
    Taking into account the financial limitation, the study recommends assigning current members of the Malawi Public service and rolling out the exercise in phases, starting with public organisations that are responsible for revenue handling. Further recommendation is for the MRA to employ a statistically accurate risk assessment exercise in order to establish precise losses to fraud and corruption which will inform effective improvement of the current counter fraud and corruption strategy.

    Item Type: Dissertation
    Departments/Research Groups: Faculty of Humanities and Social Sciences > Institute of Criminal Justice Studies
    Depositing User: Jane Polwin
    Date Deposited: 21 Mar 2017 14:49
    Last Modified: 21 Mar 2017 14:49
    URI: http://eprints.port.ac.uk/id/eprint/24453

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