Defense Procurement: An Analysis of Contract Management Internal Controls

Report Number: NPS-CM-15-003

Series: Contract Management

Category: Procurement Fraud

Report Series: Sponsored Reports

Authors: Juanita Rendon and Rene Rendon

Title: Defense Procurement: An Analysis of Contract Management Internal Controls

Published: 2015-03-01

Sponsored By: Acquisition Research Program

Status: Published--Unlimited Distribution

Research Type: NPS Faculty

Full Text URL: http://acquisitionresearch.net/files/FY2015/NPS-CM-15-003.pdf

Keywords: auditability, contract management, fraud, internal controls, procurement

Abstract:

In fiscal year 2014, the U.S. federal government obligated over $443 billion in contracts. Within the Department of Defense (DoD), over $283 billion were obligated in the execution of 1.3 million contract actions (USA Spending, 2015). Despite the critical importance of the DoD