Encouraging and Facilitating the Reporting of Fraud and Questionable Accounting and Auditing Practices

Type: 
Best Practice
Approved by GFOA's Executive Board: 
January 2010
Recommendation: 

The Government Finance Officers Association recommends that every government establish policies and procedures to encourage and facilitate the reporting of fraud or abuse and questionable accounting or auditing practices. At a minimum, a government should do all of the following: