Contract and Procurement Fraud Course

Module 1: Introduction

• Understand the scope of contract and procurement fraud in government.
• Discuss the objectives and importance of detecting fraud early in the process.
• Introduce key terms and audit responsibilities related to fraud risk.

Module 2: What is Fraud?

• Define fraud and differentiate it from abuse, waste, and errors.
• Explore the elements of fraud: misrepresentation, intent, reliance, and damages.
• Review common red flags and behavioral indicators of fraud.
• Understand the Fraud Triangle: pressure, opportunity, and rationalization.

Module 3: The Government Contracting Process

• Examine the lifecycle of government contracts from planning to closeout.
• Identify fraud vulnerabilities at each contracting stage.
• Explore roles and responsibilities of acquisition and program officials.

Module 4: The Importance of Contractor Integrity to the Contracting Process

• Analyze how contractor ethics and past performance impact fraud risk.
• Understand due diligence and pre-award screening procedures.
• Learn how integrity failures can undermine contract performance.

Module 5: Major Contract Fraud Schemes

• Identify and define common fraud schemes such as cost mischarging and defective pricing.
• Explore collusion, false claims, and product substitution schemes.
• Discuss fraud involving subcontractors and joint ventures.

Module 6: Fraud Schemes Related to Special Contracts

• Understand fraud risks in construction, R&D, and service contracts.
• Analyze vulnerabilities in sole source and time-and-material contracts.
• Review government-wide acquisition contracts and cooperative purchasing.

Module 7: Remedies for Contract Fraud

• Explore administrative, civil, and criminal remedies available for fraud.
• Understand the use of suspension, debarment, and termination for default.
• Learn about the role of the False Claims Act and whistleblower provisions.

Module 8: Issues Related to Auditors, Fraud, and Audit Independence

• Discuss the auditor’s role in identifying fraud while maintaining independence.
• Review audit standards related to fraud detection and prevention.
• Explore ethical dilemmas and reporting obligations.

Module 9: Obtaining Information about Government Contractors Involved in Fraud

• Learn how to access contractor databases and public records.
• Utilize systems such as SAM.gov, FAPIIS, and contractor performance data.
• Conduct background checks and open-source investigations ethically and legally.