Accession Number:

ADA583450

Title:

Analysis of Contracting Processes, Internal Controls, and Procurement Fraud Schemes

Descriptive Note:

Research paper

Corporate Author:

NAVAL POSTGRADUATE SCHOOL MONTEREY CA

Personal Author(s):

Report Date:

2013-06-01

Pagination or Media Count:

89.0

Abstract:

Contracting continues to play an important role in the Department of Defense DoD as a means to acquire a wide array of systems, supplies, and services. More than half of DoD s budget is spent through contracts. With these large dollars spent comes the possibility of fraud in contracting that can subvert the process causing waste and possibly impeding mission accomplishment. The purpose of this research was to analyze DoD s contracting workforces level of fraud knowledge, according to the six phases of contract management, five internal control components, and six procurement fraud scheme categories. This was done through the deployment of a survey consisting of fraud knowledge and organizational perception questions. The survey was completed by contracting personnel at the U.S. Army Mission and Installation Contracting Command. The results displayed differences in fraud awareness and perception among the different contracting phases, internal control components, and procurement fraud scheme categories. Recommendations for improving fraud awareness were also presented as well as areas for further research.

Subject Categories:

  • Administration and Management
  • Logistics, Military Facilities and Supplies

Distribution Statement:

APPROVED FOR PUBLIC RELEASE