Auditability in public procurement: An analysis of internal controls and fraud vulnerability
Rendon, Rene G.
Rendon, Juanita M.
MetadataShow full item record
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.
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.
Showing items related by title, author, creator and subject.
Procurement fraud in the U.S. Department of Defense: implications for contracting processes and internal controls Rendon, Juanita M.; Rendon, Rene G. (Emerald, 2016);Purpose - 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 ...
Grennan, Jeremy A.; McCrory, Michael A. (Monterey, California: Naval Postgraduate School, 2016-12);The Department of Defense (DOD) has some problems in its contracting workforce that make the department susceptible to procurement fraud. In fiscal year (FY) 2014, $285 billion was spent on federal contracts. In FY 2015, ...
Auditability in Procurement: An Analysis of DoD Contracting Professionals' Procurement Fraud Knowledge Rendon, Juanita M. (Monterey, California. Naval Postgraduate School, 2018-04-30); SYM-AM-18-148The purpose of this research was to assess Navy contracting professionals' procurement fraud knowledge, as well as contract management processes and related internal controls, and to analyze their perceptions regarding ...