IDEAS home Printed from https://ideas.repec.org/a/ids/ijpman/v8y2015i6p710-730.html
   My bibliography  Save this article

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

Author

Listed:
  • Rene G. Rendon
  • Juanita M. Rendon

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.

Suggested Citation

  • Rene G. Rendon & Juanita M. Rendon, 2015. "Auditability in public procurement: an analysis of internal controls and fraud vulnerability," International Journal of Procurement Management, Inderscience Enterprises Ltd, vol. 8(6), pages 710-730.
    • Handle: RePEc:ids:ijpman:v:8:y:2015:i:6:p:710-730
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=72388
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Evangelia Pappa & John Filos, 2019. "Benchmarking the Ethics of Internal Auditors: A Comparative Analysis of Private and Public Sector," SPOUDAI Journal of Economics and Business, SPOUDAI Journal of Economics and Business, University of Piraeus, vol. 69(1-2), pages 30-44, January-J.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijpman:v:8:y:2015:i:6:p:710-730. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=255 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.