volume 31, issue 6/7, P748-767 2016
DOI: 10.1108/maj-11-2015-1267
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Juanita M. Rendon, Rene G. Rendon

Abstract: Purpose This paper aims to explore selected real-world procurement fraud incidents in the US Department of Defense (DoD) and the implications of these incidents to the DoD’s contracting processes and internal controls. Design/methodology/approach This paper analyzes actual procurement fraud incidents and identifies in which phase of the contract management process the fraud occurred and which internal control component was associated with the fraud scheme. Findings The fraud incidents generally occurred d…

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