Designing Controls With Behaviour in Mind: Addressing Insider Fraud in the Public Sector

Abstract

Insider fraud is one of the most damaging and underestimated risks in the public sector, often enabled by weak controls but driven by deeper human behaviours like resentment, entitlement, rationalisation, and a lack of oversight. Dr Rasha Kassem explores how public bodies can design fraud controls that consider not just what people do, but why they do it.

Divisions: College of Business and Social Sciences > Aston Business School > Accounting
College of Business and Social Sciences > Aston Business School
Additional Information: Copyright © Crown Copyright 2025. This publication is licensed under the terms of the Open Government License 3.0 except where otherwise stated. To view this license, visit nationalarchives.gov.uk/doc/open-government-license/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gsi.gov.uk.
Last Modified: 25 Dec 2025 08:05
Date Deposited: 22 Oct 2025 14:48
PURE Output Type: Article
Published Date: 2025-09-01
Accepted Date: 2025-08-18
Authors: Kassem, Rasha (ORCID Profile 0000-0001-5384-3800)

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License: Creative Commons Attribution


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