Advanced Search
MyIDEAS: Login to save this paper or follow this series

Audits and logistic regression, deciding what really matters in service processes: a case study of a government funding agency for research grants

Contents:

Author Info

  • Samohyl, Robert

Abstract

Governmental agencies, the back office of private firms and nongovernmental organizations experience bureaucratic processes that are often repetitive and out-of-date. These imperfections cause resource misuse and support activities that diminish to the value of the process. An important element of these bureaucratic processes is checking whether certain projects approved by the office have actually been successful in their proposed objectives. Banks and credit card companies must evaluate whether creditors have fulfilled their supposed financial worthiness, tax authorities need to classify sectors of the economy and types of tax payers for probable defaults, and research grants approved by government funding agencies should verify the use of public funds by grant recipients. In this study, logistic regression is used to estimate the probability of conformity of research grants to the financial obligations of the researcher analyzing the correlation between certain characteristics of the grant and the grant´s final status as approved or not. The logistic equation uncovers those characteristics that are most important in judging status, and supports the analysis of results as false positives and false negatives. A ROC curve is constructed which reveals not only an optimal cutoff separating conformity from nonconformity, but also discloses weak links in the chain of activities that could be easily corrected and consequently public resources preserved.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://mpra.ub.uni-muenchen.de/41557/
File Function: original version
Download Restriction: no

Bibliographic Info

Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 41557.

as in new window
Length:
Date of creation: Aug 2012
Date of revision:
Handle: RePEc:pra:mprapa:41557

Contact details of provider:
Postal: Schackstr. 4, D-80539 Munich, Germany
Phone: +49-(0)89-2180-2219
Fax: +49-(0)89-2180-3900
Web page: http://mpra.ub.uni-muenchen.de
More information through EDIRC

Related research

Keywords: Logistic regression; ROC curve; probability; audits; government; research grants;

Find related papers by JEL classification:

This paper has been announced in the following NEP Reports:

References

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
as in new window
  1. Georges Dionne & Florence Giuliano & Pierre Picard, 2005. "Optimal Auditing with Scoring Theory and Application to Insurance Fraud," Working Papers hal-00243026, HAL.
  2. Eva Regnier, 2008. "Public Evacuation Decisions and Hurricane Track Uncertainty," Management Science, INFORMS, INFORMS, vol. 54(1), pages 16-28, January.
  3. Cohen, Jacqueline & Garman, Samuel & Gorr, Wilpen, 2009. "Empirical calibration of time series monitoring methods using receiver operating characteristic curves," International Journal of Forecasting, Elsevier, Elsevier, vol. 25(3), pages 484-497, July.
Full references (including those not matched with items on IDEAS)

Citations

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:pra:mprapa:41557. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Ekkehart Schlicht).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.