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dc.contributor.authorRendon, Juanita M.
dc.contributor.authorRendon, Rene G.
dc.date.accessioned2017-08-16T22:11:29Z
dc.date.available2017-08-16T22:11:29Z
dc.date.issued2016
dc.identifier.citationJ.M. Rendon, R.G., Rendon, "Procurement fraud in the U.S. Department of Defense: implications for contracting processes and internal controls,", Managerial Suditing Journal, v.31, no. 6/7, (2016), pp.748-767.en_US
dc.identifier.urihttp://hdl.handle.net/10945/55671
dc.descriptionThe article of record as published may be found at http://dx.doi.org/10.1108/MAJ-11-2015-1267en_US
dc.description.abstractPurpose - This paper aims to explore selected real-world procurement fraud incidents in the US Department of Defense (DoD) and the implications of these incidents to the DoD’s contracting processes and internal controls. Design/methodology/approach - This paper analyzes actual procurement fraud incidents and identifies in which phase of the contract management process the fraud occurred and which internal control component was associated with the fraud scheme. Findings - The fraud incidents generally occurred during the source selection and the contract administration phases and involved the control activities, monitoring and control environment components of internal control. Research limitations/implications - The fraud incidents are analyzed using contract management and internal control frameworks adopted by the US Government. Recommendations are developed for improving contracting processes and internal controls as an approach to deterring and detecting procurement fraud and may be applicable to other international public procurement bodies. Practical implications - Governments are ensuring auditability in public procurement as a means of improving agency governance. The research findings suggest that an emphasis on capable contracting processes and effective internal controls should be adopted for fighting procurement fraud. Social implications - Ensuring auditability in public procurement has a far-reaching effect in society. The value of capable processes and effective internal controls is gaining much attention in public agencies, as they strive for accountability, integrity and transparency in their governance processes. Originality/value - By emphasizing capable processes and effective internal controls, governments can apply a strategic approach to detecting and deterring fraud and thus ensure that government monies are spent in the most effective and efficient ways.en_US
dc.format.extent20 p.en_US
dc.publisherEmeralden_US
dc.rightsThis 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.en_US
dc.titleProcurement fraud in the U.S. Department of Defense: implications for contracting processes and internal controlsen_US
dc.typeArticleen_US
dc.contributor.corporateNaval Postgraduate School (U.S.)en_US
dc.contributor.departmentGraduate School of Business and Public Policy (GSBPP)en_US
dc.subject.authorInternal controlsen_US
dc.subject.authorFrauden_US
dc.subject.authorAuditability theoryen_US
dc.subject.authorContract managementen_US


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