To better understand how the practice of auditing can be more effectively enrolled in the fight against fraud and corruption, this study (1) examines how these problems are viewed and defined by the public and (2) contrasts this view and definition with that of professional auditors. The examination is informed by the dispositive theory of Foucault and an inductive analysis of a large (90,000+) multi-year sample of news stories related to fraud and corruption in the Italian health sector. While auditors define these problems in relatively narrow terms and consign them to ‘a form of risk, a threat to reputation and revenue, and a cost of doing business,’ the study finds that the public has a broader definition and a greater concern with problematic acts and actors ‘in and of themselves’. These findings have important implications for the audit expectations gap and how it might be addressed. The study also provides a useful analytical method for locating and better understanding fraud and corruption in other large, institutional settings.

中文翻译：

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欺诈和腐败审计：基于公共利益的定义和分析

为了更好地了解审计实践如何更有效地参与打击欺诈和腐败，本研究（1）研究了公众如何看待和定义这些问题，以及（2）将这种观点和定义与专业人士的观点和定义进行了对比。审计员。该检查以福柯的处置理论和对意大利卫生部门欺诈和腐败相关的大量（90,000 多个）多年新闻报道样本的归纳分析为基础。虽然审计师对这些问题的定义相对狭隘，并将其归为“一种风险、对声誉和收入的威胁以及开展业务的成本”，但该研究发现，公众的定义更广泛，并且对有问题的问题更加关注。行为和演员“本身”。这些发现对于审计期望差距及其解决方法具有重要意义。该研究还提供了一种有用的分析方法，用于定位和更好地理解其他大型机构环境中的欺诈和腐败。