POLICE AUDITING: Standards and Applications (2nd Ed.)


Book Description

Police auditing merits the attention of both practitioners and academicians for two primary reasons. First, police auditing meets the need of police administrators to know about the economy, efficiency, and effectiveness of their organization and operations. Second, it provides an important mechanism for the public and its elected officials to fulfill their oversight responsibilities. This book provides a comprehensive examination of theories, standards, procedures, applications, and evaluations of police audits to allow the reader to obtain a detailed understanding of different aspects and types of police audits and apply the principles of auditing and data collection to various police programs. The book is readable for different audiences as it provides a review of police auditing along with discussions of planned change and incorporates standards and procedures in police auditing into social scientific research process and methods. The book is aimed at three types of readers. First, it provides police executives and managers with a timely and necessary understanding of police auditing as they conduct budget reviews and organizational diagnoses. Second, it serves as a valuable source of information for auditors and researchers who are either charged with the responsibility to perform police audits directly or engaged in evaluating audited police programs. Third, students in criminal justice programs will benefit from this book in courses that address research methods and police accountability issues.







Criminal Justice Ethics


Book Description

Following on the success of its First Edition which was praised for its comprehensive coverage and flexible organization, Criminal Justice Ethics, Second Edition continues to explore ethical dilemmas faced by criminal justice professionals and discusses how they might be resolved, covering codes of ethics for various players and providing applied examples in the form of illustrative real-life case boxes. The Second Edition also retains the unique, praised organizational style of the previous edition-covering the interaction of ethics and the criminal justice system in Part I to lay a foundation for the ethical theories and perspectives introduced in Part II. New to this Edition Includes a new chapter in the Second Edition: "Ethics and the War on Terrorism" explores the very timely topic of terrorism, covering definitions of terrorism, restrictions of rights in the interests of national security, and the ethics of torture. Provides expanded treatment of important topics and offers global perspectives where appropriate: Readers will find more coverage of transparency and accountability in the criminal justice system and more comparative discussions showing how ethical challenges are addressed in other countries. Offers updated information throughout with a more accessible interior design and more robust pedagogy: Expanded coverage of timely topics and issues that impact the contemporary criminal justice system, including prostitution, drug abuse, abortion, homosexuality, human rights, terrorism, and the Patriot Act; a more appealing visual design; and helpful pedagogical features such as key terms, end-of-chapter cases and new feature boxes enhance student learning w




The New World of Police Accountability


Book Description

"This book gives a brief yet thorough summary of the main components of police accountability in the 21st century. What works, what doesn’t, and where are we going in the future? I love to use it with my undergraduate students to help them understand the complexities of policing in the modern era." —Janne E. Gaub, East Carolina University Completely revised to cover recent events and research, the Third Edition of The New World of Police Accountability provides an original and comprehensive analysis of some of the most important developments in police accountability and reform strategies. With a keen and incisive perspective, esteemed authors and policing researchers, Samuel Walker and Carol Archbold, address the most recent developments and provide an analysis of what works, what reforms are promising, and what has proven unsuccessful. The book’s analysis draws on current research, as well as the President′s Task Force on 21st Century Policing and the reforms embodied in Justice Department consent decrees. New to the Third Edition: The national crisis over police legitimacy and use of force, is put into context through extensive discussions of recent police shootings and the response to this national crisis, providing readers a valuable perspective on the positive steps that have been taken and the limits of those steps. Coverage of the issues related to police officer uses of force is now the prevailing topic in Chapter 3 and includes detailed discussion of the topic, including de-escalation, tactical decision making, and the important changes in training related to these issues. An updated examination of the impact of technology on policing, including citizens’ use of recording devices, body-worn cameras, open data provided by police agencies, and use of social media, explores how technology contributes to police accountability in the United States. A complete, up-to-date discussion of citizen oversight of the police provides details on the work of selected oversight agencies, including the positive developments and their limitations, enabling readers to have an informed discussion of the subject. Detailed coverage of routine police activities that often generate public controversy now includes such topics as responding to mental health calls, domestic violence calls, and police "stop and frisk" practices. Issues related to policing and race relations are addressed head-on through a careful examination of the data, as well as the impact of recent reforms that have attempted to achieve professional, bias-free policing.







China's Legal System


Book Description

Examines the legal ramifications of economic and social changes in China, mid 1990s to present.




Private Policing of Economic Crime


Book Description

This book discusses private policing conducted by fraud examiners and financial crime specialists when there is suspicion of white-collar crime. The theory of convenience applies to the suspected crime, while the maturity model applies to the conducted investigation. Private policing of economic crime by fraud examiners in internal investigations is a topic of increasing concern as there is a growing business for law firms and auditing firms to conduct inquiries and reviews when there is suspicion of misconduct, wrongdoing, and crime by white-collar offenders. The key features of this book are the application of a structural model for convenience theory and the application of a maturity model for fraud examinations. The structural model assesses convenience themes for motive, opportunity, and willingness in each case study, while the maturity model assesses the level of private policing maturity in fraud examinations. For the first time, two emerging frameworks to study white-collar offenses and private policing maturity are introduced and applied to a number of cases from Denmark, Iceland, Moldova, the Netherlands, Norway, Sweden, and Switzerland. This book will be essential to those studying law, business, and criminology, as well as practicing fraud examiners.







Core Auditing Standards for Practitioners


Book Description

The only book on the market specifically designed to help audit staff stay ahead of inspectors This comprehensive, practical, and theoretical guide covers the key ISAs that underpin audit methodologies and the recently revised ISAs that cause practitioners the most concern. It is designed to enhance auditors' understanding of critical ISAs, reducing their dependence on methodologies to mediate and explain ISA requirements. Using plenty of examples, the book helps audit staff learn to tailor audit methodologies and remove redundancies, as well as form high-quality judgments with a thorough grounding in ISA to serve in discussions with file reviewers and audit inspectors. Features practical examples that appeal to auditors with technical responsibilities Covers key topics such as smaller audits, management override of controls, documenting judgments, and dealing with accounting estimates and written presentations Ideal for practitioners in companies and accounting firms, as well as auditing students Includes access to a companion website with constantly updating ISAs and case studies Mixing theory with practical examples, Core Auditing Standards for Practitioners provides experienced audit staff with key ISA-related information they need to succeed.




Draft Local Audit Bill


Book Description

Draft legislation intended to deliver a more efficient and transparent local audit system may not save money, potentially undermines the integrity of the audit system and may fail to deliver accountability. The principle of independent audit - which has guided public sector audit for the last 150 years - could be undermined if the bill is not amended. Most witnesses criticised the proposed independent auditor panels and felt that they imposed an unnecessary additional bureaucratic burden. They expressed strong support for the retention of a central procurement capacity for appointing auditors to local bodies in order to deliver best value on audit fees. The legislation also has some gaping holes that pose significant risks. Unless stronger safeguards are put into the legislation, whistleblowers might not be able to draw attention to serious failures in local governance. The Comptroller & Auditor General of the National Audit Office should be named in the Bill alongside the appointed auditor, as another prescribed person who may be contacted by any whistleblower. It should also have a duty to publish detailed mandatory guidance to accompany the code and to report annually to Parliament on the Code's effectiveness. Lastly, there is great concern that the draft Bill makes no provision for comprehensive like for like value for money comparisons which would enable informed judgements about the way local bodies spend taxpayer's money. It is essential that the Bill is re-drafted to include a systematic process for benchmarking and like-for-like comparisons between public bodies in the new regime.