The broad objectives of scrupulousness in procurement relate to the integrity and honesty in procurement transactions.
The broad objectives of scrupulousness in procurement relate to the integrity and honesty in procurement transactions. The accountability; sustenance of integrity; ensuring compliance with processes; maintaining supplier confidence in the organization’s processes; minimizing potential conflicts; all offers being evaluated against the same criteria; ensuring the procurement activity provides the best outcome; and avoiding potential for misconduct, fraud and corruption.
Procurement fraud can be one of the more complex frauds to investigate; there are numerous ways it can be committed and, when investigating it, all options need to be considered.
A simple definition of procurement fraud would be ‘fraud within the procurement lifecycle of a product or service, not forgetting long-term maintenance contracts’.
Many frauds committed fall within the banner of procurement fraud as most companies obtain products or services through some form of procurement exercise.
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