International Journal of Business, Management and Commerce (IJBMC)

This paper examines fraud in government organizations and seeks to identify the high level of fraud committed against these organizations. The focus is on the monetary value of the fraud, and the fraud impact on the government organization, the city, state or country, and the citizens. The paper also addresses the factors that contribute to the acts of fraud, the internal control system of the affected government organizations, and the effectiveness of the internal controls within these organizations. This paper highlights important recommendations that can be implemented to help protect government assets and deter acts of fraud against these organizations.