Anti-Corruption System in Thailand using Fraud Deterrence System Program
Abstract
Corruption has been an issue for Thailand for a long time. The survey conducted by the
Transparency International, which is the Global Coalition Against Corruption has shown that Thailand
ranked 88th
in 2012 among 174 countries which were surveyed. The ranking for Thailand has not
improved over the past 10 years. Corruption occurs when people misuse their duties for personal gain.
Studies on reasons for corruption indicate that the main cause of corruption is human needs. When
comparing reasons for people to commit corruption and the fraud triangle theory, they are quite related.
Therefore, this paper attempts to explore the Fraud Deterrence System program which is
modified to be used with the corruption model as a tool to alert the business owners, government bodies
and state enterprises for a potential corruption in their organization. However, eliminating corruption
from the society is not easy. While there is need for a tool to detect and prevent corruption from occurring,
there is also a need to promote a mindset and a culture of “sufficient economy” for people to help
reduce their unnecessary needs.
Keywords: Anti-Corruption; Corruption; Fraud; Fraud deterrence; Fraud deterrence system; Sufficient economy
Introduction
Corruption is a critical issue in all types of organization: businesses, government bodies, state
enterprises, hospitals and universities in Thailand for a long time. Transparency International, the Global
Coalition Against Corruption conducted the survey on Corruption Perceptions Index to indicate the country
rank on how corrupt their public sectors were perceived to be during the year 2001 – 2012. The survey
during 2001 – 2011 used the scale of 0 to 10, where 0 meant the country was perceived to be highly
corrupted and 10 meant very clean from corruption. For the 2012 survey, the scale changed to 0 – 100, where 0 represented the country which was perceived as highly corrupted and 100 represented very
clean from corruption. The ranking for Thailand from 2001 to 2012 has not improved (Table 1).
Corruption results in the loss to the organization and impacts the economy and country growth.