Procurement Fraud: A Knowledge-Level Analysis of Contracting Personnel
Abstract
Contracting is an ever-important function that enables the federal government to acquire everything from small commodities to the most complex weapons systems. With recent fiscal constraints, the potential for fraud is a growing concern, and the ability to detect fraud, waste, and abuse is considered to be an essential skill. Additionally, in order to ensure auditability, an organization must emphasize the presence of competent personnel, capable processes, and effective internal controls. The purpose of this research is to assess the knowledge-level of Air Force contracting professionals as it pertains to the ability to identify procurement fraud within the six phases of contracting and the five internal control components. The research deployed a procurement fraud survey with procurement fraud knowledge questions and organizational perception questions within the Air Force Nuclear Weapons Center. The results of the survey identified a varying level of knowledge about procurement fraud among survey participants. The research also presented recommendations and areas for further research based on the results of the survey.
Document Details
- Document Type
- Technical Report
- Publication Date
- Dec 01, 2014
- Accession Number
- ADA619684
Entities
People
- Erin M. Flanigan
- Joe C. Castillo
Organizations
- Naval Postgraduate School