An Analysis of DOD Fraudulent Vendor Payments.

Abstract

Over the last several years, fiscal responsibility in government has been a major issue impacting the Services. As part of fiscal responsibility, the elimination of fraud in the Services is essential. This thesis provides an analysis of fraudulent vendor payments in the DoD. It examines (1) fraud in general, (2) management controls, (3) DoD vendor payment systems, (4) the DoD fraud detection unit, Operation Mongoose, and (5) known DoD fraudulent vendor cases in light of their management control weaknesses. A high risk of fraudulent vendor payments were present in the DoD, pre-DFAS finance and accounting systems and the current DFAS configuration. DFAS has aggressively pursued several initiatives to increase the accuracy of DoD financial management systems and reduce the risks of fraud by using computer technology. The vendor payment cases demonstrate the high risk of fraud due to management control weaknesses. The primary control weakness found include inadequate segregation of duties and unlimited access to the computer systems.

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Document Details

Document Type
Technical Report
Publication Date
Sep 01, 1999
Accession Number
ADA373054

Entities

People

  • Shawn R. Jones-oxendine

Organizations

  • Naval Postgraduate School

Tags

Communities of Interest

  • Ground and Sea Platforms
  • Space
  • Weapons Technologies

DTIC Thesaurus Topics

  • Accounting
  • Business Administration
  • Computer Programs
  • Computers
  • Control Systems
  • Department Of Veterans Affairs
  • Detection
  • Financial Management
  • Information Processing
  • Information Systems
  • Law
  • Local Area Networks
  • Management Personnel
  • Organizational Structure
  • Personnel Management
  • United States
  • United States Government

Fields of Study

  • Business

Readers

  • Defense Financial Management and Audit.
  • Government Contracting/Procurement.