Despite concern over insurance fraud by customers, the federal Insurance Fraud Prevention Act primarily targets internal fraud, or insurer fraud, in which criminal acts such as embezzlement could trigger an insurer’s insolvency, rather than fraud perpetrated by policyholders such as filing...

The objective of this paper is to identify and provide a description, assessment, and analysis of frauds occurring in governmental entities at the federal, state, and local levels and to compare these findings to data from the private sector. Analyses are conducted along the following...