Identifying Procurement Fraud in Defense Agencies: An Analysis of the Government Purchase Card Program
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Authors
Rendon, Juanita M.
Subjects
Fraud, Waste & Abuse
Government Purchase Card Program, Fraud Indicators, Procurement Card Fraud
Government Purchase Card Program, Fraud Indicators, Procurement Card Fraud
Advisors
Date of Issue
2011-04-30
Date
30-Apr-11
Publisher
Monterey, California. Naval Postgraduate School
Language
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.
Type
Report
Description
Proceedings Paper (for Acquisition Research Program)
Series/Report No
Department
Acquisition Management
Organization
Identifiers
NPS Report Number
NPS-AM-11-C8P05R03-033
Sponsors
Acquisition Research Program
Funder
Format
Citation
Distribution Statement
Approved for public release; distribution is unlimited.
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.