Purchasing Fraud: Auditing and Detection Techniques

Purchasing Fraud: Auditing and Detection Techniques

Overview of the Purchasing Cycle

• Discuss the responsibilities of a typical corporate purchasing group and the purchasing business cycle
• Understand who is involved (internal and external)
• Identify differences in the purchasing cycle depending on the industry and company size

Purchasing Fraud Schemes

• Classifications of purchasing fraud

o Corruption
o Asset Misappropriation
o On and off-book

• Purchasing fraud schemes
• Purchasing fraud statistics and industry comparisons

Risk-based Strategy to Fight Purchasing Fraud

• Purchasing fraud risk assessment
• Fraud opportunity reduction through purchasing process improvement
• Internal controls to reduce purchasing fraud risk
• Proactive risk-based auditing to detect purchasing fraud
• Investigations of purchasing frauds identified

Internal Controls Over Purchasing

• Assess the level of purchasing fraud risk at your organization, including industry and geographic considerations
• Define relevant internal control practices (e.g. explicit policies, segregations of duties, vendor selection, independent centralized procurement group)
• Review policies, processes, and approval limits
• Exceptions to normal protocol (e.g. sole sourcing decisions and bid waivers)
• Vendor monitoring and evaluation criteria

Purchasing Fraud Detection Processes

• Risk-based purchasing fraud detection audits
• Tips and complaints
• Soliciting feedback from management, employees, the public, and vendors (current, former and rejected)
• Vendor monitoring
• Monitoring of major contracts

Detecting Particular Purchasing Fraud Schemes

Internal Audit’s Role in Purchasing Fraud Investigations

• Purchasing fraud investigation techniques and resources
• Enterprise-wide business process and control remediation
• Interactive case studies

 

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6. Hotel Nagoya Plaza, Batam
7. Hotel Gino Ferruci, Bandung
8. Hotel Fave Pasar baru Jakarta, Jakarta
9. Hotel Santika Kuta, Bali
10. Hotel Aston, Manado
11. Hotel Santika Pandegiling, Surabaya

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