Publication:
Training for success: a comparison of anti-fraud knowledge competencies

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Authors
Gaffney, Mercedes M.
Essex, Nicholas R.
Subjects
fraud training
fraud prevention
procurement fraud
Air Force Office of Special Investigations (AFOSI)
Association of Certified Fraud Examiners (ACFE)
Fraud Examiners Manual
fraud knowledge competency model
fraud training comparative analysis
Advisors
Rendon, Juanita M.
Rendon, Rene G.
Date of Issue
2014-12
Date
Dec-14
Publisher
Monterey, California: Naval Postgraduate School
Language
Abstract
The United States Air Force (USAF) spends billions of dollars each year on procurement contracts ranging from simple services to major weapons systems acquisitions. While procurement spending provides the USAF with access to specialized services that would not normally be available within the Department of Defense, procurement fraud is an unfortunate byproduct of the acquisition process. As the primary agency responsible for investigating incidents of major procurement fraud in the USAF, the Air Force Office of Special Investigations (AFOSI) has developed and implemented a number of specific training programs that focus on anti-fraud and financial crimes education for the special agents assigned to conduct fraud investigations. In an effort to foster continued program improvement, this research compared AFOSI anti-fraud training curriculum and certification requirements with the professional standard anti-fraud certification requirements established by the Association of Certified Fraud Examiners (ACFE). The comparison identified gaps and overlaps between the AFOSI training requirements and the ACFE certification requirements. This research identified that approximately two-thirds of the knowledge competencies overlapped between the two sets of requirements. The overlaps implied a common understanding between the two organizations regarding the knowledge competencies necessary for an individual to possess in order to adequately investigate fraud. The gaps in knowledge competencies between the two organizations were attributed to differences in purview, organizational mission, and jurisdiction between the AFOSI and the ACFE.
Type
Thesis
Description
MBA Professional Report
Department
Graduate School of Business & Public Policy (GSBPP)
Identifiers
NPS Report Number
Sponsors
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.
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