Auditability in public procurement: An analysis of internal controls and fraud vulnerability

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Authors
Rendon, Rene G.
Rendon, Juanita M.
Subjects
procurement
contracting
auditability
fraud
internal controls
competence
processes
Advisors
Date of Issue
2015
Date
2015
Publisher
Inderscience
Language
Abstract
The purpose of our research was to assess how knowledgeable US Department of Defense (DoD) contracting officers are regarding procurement internal controls and what perceptions they have concerning their organisations’ susceptibility to procurement fraud. In this empirical study, we developed a web-based survey designed to assess the DoD procurement workforce’s knowledge of procurement internal controls as well as their perceptions of organisational internal controls. Based on our findings, we concluded that agencies may be lacking auditability in their organisations, and we provided recommendations to DoD on improving procurement internal controls to help reduce its vulnerability to procurement fraud as well as ensure auditability in their organisations. As defence organisations, as well as international public procurement agencies, continue to strive for accountability, integrity, and transparency in their procurement operations, auditability will continue to increase in importance.
Type
Article
Description
Series/Report No
Department
Business & Public Policy (GSBPP)
Organization
Naval Postgraduate School (U.S.)
Identifiers
NPS Report Number
Sponsors
Funder
Format
21 p.
Citation
Rendon, R.G. and Rendon, J.M. (2015) ‘Auditability in public procurement: an analysis of internal controls and fraud vulnerability’, Int. J. Procurement Management, Vol. 8, No. 6, pp.710–730.
Distribution Statement
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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