Journal of Government Financial Management
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.
Copyright © 2003, Association of Government Accountants
Association of Government Accountants
Ramamoorti, Sridhar and Curtis, Scott, "Procurement Fraud & Data Analytics" (2003). Accounting Faculty Publications. 85.
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