Auditability in public procurement: an analysis of internal controls and fraud vulnerability Online publication date: Mon, 12-Oct-2015
by Rene G. Rendon; Juanita M. Rendon
International Journal of Procurement Management (IJPM), Vol. 8, No. 6, 2015
Abstract: The purpose of our research was to assess how knowledgeable US Department of Defense (DoD) contracting officers are regarding procurement internal controls and what perceptions they have concerning their organisations' susceptibility to procurement fraud. In this empirical study, we developed a web-based survey designed to assess the DoD procurement workforce's knowledge of procurement internal controls as well as their perceptions of organisational internal controls. Based on our findings, we concluded that agencies may be lacking auditability in their organisations, and we provided recommendations to DoD on improving procurement internal controls to help reduce its vulnerability to procurement fraud as well as ensure auditability in their organisations. As defence organisations, as well as international public procurement agencies, continue to strive for accountability, integrity, and transparency in their procurement operations, auditability will continue to increase in importance.
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