Document Type
Article
Publication Date
12-1-2003
Publication Source
Journal of Government Financial Management
Abstract
The purpose of this article is to bolster the government auditor's ability to detect procurement fraud through the use of information technology (IT) tools in performing more sophisticated data analytics and effective audit testing. The article primarily focuses on fraud detection. The government auditor should customize the application of general fraud detection principles to specific facts and circumstances and use sound professional judgment. Procurement fraud detection tests may help identify fraudulent activity and also inefficiencies, waste and abuse.
Inclusive pages
16-24
ISBN/ISSN
1533-1385
Document Version
Published Version
Copyright
Copyright © 2003, Association of Government Accountants
Publisher
Association of Government Accountants
Volume
52
Issue
4
eCommons Citation
Ramamoorti, Sridhar and Curtis, Scott, "Procurement Fraud & Data Analytics" (2003). Accounting Faculty Publications. 85.
https://ecommons.udayton.edu/acc_fac_pub/85
Included in
Accounting Commons, Business Administration, Management, and Operations Commons, Business Law, Public Responsibility, and Ethics Commons, Corporate Finance Commons, Nonprofit Administration and Management Commons
Comments
This document is provided for download with the permission of the author and the publisher. Permission documentation is on file.