This Paper suggested the dicrection of local government fraud detection and prevention based on the recognition that Korean local government need the education of fraud auditing. For doing this, this paper surveyed the actual condition of local govern...
This Paper suggested the dicrection of local government fraud detection and prevention based on the recognition that Korean local government need the education of fraud auditing. For doing this, this paper surveyed the actual condition of local government fraud auditing education. Being based on this survey results, this paper suggested five dimension of fraud auditing education ; (1) what is the aim of fraud auditing education?(the aim of fraud education), (2) what environment needed in the fraud auditing education?(fraud auditing education environment), (3) how to educate fraud auditing?(fraud auditing education method), (4) what subject be involved?(fraud auditing education subject). Authors of this paper expects this five dimension will help development of Korean local government fraud education program and be foundation of it.