Auditability in public procurement: an analysis of internal controls and fraud vulnerability

Rene G. Rendon and Juanita M. Rendon

International Journal of Procurement Management, 2015, vol. 8, issue 6, 710-730

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.

Keywords: public procurement; auditability; internal controls; competence; procurement processes; fraud vulnerability; US Department of Defense; US DoD contracting officers; USA; United States; defence organisations; accountability; integrity; transparency; auditing. (search for similar items in EconPapers)
Date: 2015
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://www.inderscience.com/link.php?id=72388 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ids:ijpman:v:8:y:2015:i:6:p:710-730

Access Statistics for this article

More articles in International Journal of Procurement Management from Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().