Fraud profiles of public sector institutions in South Africa

Abstract

This paper examines the phenomenon of fraud in South Africa's public sector, as represented by the various national and provincial departments, local authorities and public entities. A literature study on the subject provides the basis for the questionnaire design used to collect perception based data on fraud related subjects. The research supports the supposition that different fraud profiles exist between various groupings such as the nine provinces in South Africa, institutions ranked by size or according to the various spheres of government, as well as other criteria. The study contributes towards the identification of specific preventative and detective measures in the fight against fraud. It also provides an understanding of the general fraud profile of South Africa's public sector.