Auditability in Procurement: An Analysis of DoD Contracting Professionals' Procurement Fraud Knowledge

Abstract

The 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 their organization's procurement fraud susceptibility. This research study utilized a previously developed web-based survey designed to assess the DoD procurement workforce's knowledge of procurement fraud schemes, internal controls, and contract management processes as well as their perceptions of fraud susceptibility in each of these areas. Based on the research findings, the Navy may be lacking auditability in their organizations due to a lack of procurement fraud knowledge. Recommendations are provided to the Navy and DoD regarding increasing the procurement fraud knowledge of their contracting professionals in order to help decrease procurement fraud vulnerabilities within their organizations. As DoD agencies continue to strive for accountability, integrity, and transparency in their procurement of goods and services, procurement fraud knowledge and auditability will continue to increase in importance.