Accession Number : ADA543852


Title :   Identifying Procurement Fraud in Defense Agencies: An Analysis of the Government Purchase Card Program


Descriptive Note : Research paper


Corporate Author : NAVAL POSTGRADUATE SCHOOL MONTEREY CA


Personal Author(s) : Rendon, Juanita M


Full Text : https://apps.dtic.mil/dtic/tr/fulltext/u2/a543852.pdf


Report Date : 30 Apr 2011


Pagination or Media Count : 43


Abstract : This research explores the Department of Defense (DoD) Government Purchase Card Program. The specific purpose of this research is to identify fraud indicators within the DoD Government Purchase Card Programs. This research identifies fraud indicators within the DoD Government Purchase Card Programs and provides recommendations for improving the management of Government Purchase Card Programs within the DoD. First, a brief background of the DoD Government Purchase Card Program is provided. Second, based on GAO reports and OIG audits, incidents of procurement card fraud are discussed. Third, fraud indicators in Government Purchase Card Programs are identified. Fourth, Government Purchase Card Program Internal Control Issues are addressed. Finally, the research concludes with a summary and areas for further research.


Descriptors :   *PROCUREMENT , *CARDS , AUDITING , INDICATORS , SYMPOSIA , DEPARTMENT OF DEFENSE


Subject Categories : Logistics, Military Facilities and Supplies


Distribution Statement : APPROVED FOR PUBLIC RELEASE