Identifying procurement Fraud In Defense Agencies: An Analysis Of The Government Purchase Card Program

Abstract

This research explores the Department of Defense (DoD) Government Purchase Card Program. The specific purpose of this research is to identify fraud indicators within the DoD Government Purchase Card Programs. This research identifies fraud indicators within the DoD Government Purchase Card Programs and provides recommendations for improving the management of Government Purchase Card Programs within the DoD. First, a brief background of the DoD Government Purchase Card Program is provided. Second, based on GAO reports and OIG audits, incidents of procurement card fraud are discussed. Third, fraud indicators in Government Purchase Card Programs are identified. Fourth, Government Purchase Card Program Internal Control Issues are addressed. Finally, the research concludes with a summary and areas for further research.

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Document Details

Document Type
Technical Report
Publication Date
Apr 18, 2011
Accession Number
ADA556767

Entities

People

  • Juanita M. Rendon

Organizations

  • Naval Postgraduate School

Tags

Communities of Interest

  • Weapons Technologies

DTIC Thesaurus Topics

  • Acquisition
  • Air Force
  • Business Administration
  • Contract Administration
  • Contracts
  • Department Of Defense
  • Government Employees
  • Government Procurement
  • Governments
  • Management Personnel
  • National Governments
  • Organizational Structure
  • Personnel Management
  • Procurement
  • Public Administration
  • Public Policy
  • United States Government

Readers

  • Computer Science.
  • Defense Financial Management and Audit.
  • Research Science/Academic Research