Title

Procurement Fraud & Data Analytics

Document Type

Article

Publication Date

12-1-2003

Publication Source

The 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

Comments

When available, the accepted manuscript (postprint) is provided in compliance with the publisher's policy on self-archiving. Permission documentation is on file.

Publisher

Association of Government Accountants

Volume

52

Issue

4

Peer Reviewed

yes

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