ANALYSIS OF CONTRACTING FRAUD INCIDENTS IN THE U.S. ARMY
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Authors
Marshall, Jonathan E.
Subjects
U.S. Army
contracting
fraud
contracting
fraud
Advisors
Rendon, Rene G.
Rendon, Juanita M.
Date of Issue
2019-12
Date
Publisher
Monterey, CA; Naval Postgraduate School
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Abstract
The U.S. Army executes thousands of contract actions, spending hundreds of millions of dollars every year. Cases like the U.S. Navy’s investigation of Glenn Defense Marine Asia make headlines due to their depth and breadth, but are far from the only fraud incidents that occur in the Department of Defense. The funding amounts, wide varieties of goods and services, and numerous locations around the world make identifying trends critical to preventing contracting fraud in the U.S. Army.
This research analyzed U.S. Army contracting fraud incidents using the contract management and internal control frameworks, while applying auditability theory. Contracting fraud incidents were analyzed to determine which fraud scheme was used, during which contract management life-cycle phase the fraud occurred, and the internal control component that failed to allow the fraud to happen. The findings were that fraud is found in every phase of the contract management life-cycle; ethical deficiencies were the most prevalent internal control deficiency, and collusion was the most common fraud scheme. Overseas locations, civilian employees, and the use of sub-contractors were found in many incidents.
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Thesis
Description
MBA Professional Project
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Rights
This publication is a work of the U.S. Government as defined in Title 17, United States Code, Section 101. Copyright protection is not available for this work in the United States.