Procurement Integrity in Contingency Operations: A Case Study of Army Contracting Officer Corruption in Operations Iraqi and Enduring Freedom Utilizing Occupational Fraud Theory
Abstract
The purpose of this project is to analyze the conditions that enabled corruption of Army Contingency Contracting Officers (CCOs) during Operations Iraqi Freedom and Enduring Freedom (OIF/OEF) by applying occupational fraud theory, specifically the classic sociological/criminological Fraud Triangle model, to determine its validity in a contingency operation. By examining the contracting environment in OIF and OEF and utilizing the conceptual framework of occupational fraud theory, I identify the distinctive situational elements of a contingency operation that influence an individual's decision to commit fraud and thus affect the probability of fraud occurring in contingency operations. By analyzing the procurement fraud environment in OIF and OEF using an occupational fraud model, I provide the foundation for understanding why fraud occurs in the context of contingency operations with the intent of preventing future procurement integrity violations. Reducing instances of fraud directly impacts the appropriate utilization of taxpayer funding and the operational readiness of the warfighter, as well as enhances the reputation and standing of the Army CCO Corps.
Document Details
- Document Type
- Technical Report
- Publication Date
- Dec 01, 2011
- Accession Number
- ADA556341
Entities
People
- Amanda H. Flint
Organizations
- Naval Postgraduate School