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<p>Over the last several years, fiscal responsibility in government has been a major issue impacting the Services. As part of fiscal responsibility, the elimination of fraud in the Services is essential. This thesis provides an analysis of fraudulent vendor payments in the DoD. It examines (1) fraud in general, (2) management controls, (3) DoD vendor payment systems, (4) the DoD fraud detection unit, Operation Mongoose, and (5) known DoD fraudulent vendor cases in light of their management control weaknesses. A high risk of fraudulent vendor payments were present in the DoD, pre-DFAS finance and accounting systems and the current DFAS configuration. DFAS has aggressively pursued several initiatives to increase the accuracy of DoD financial management systems and reduce the risks of fraud by using computer technology. The vendor payment cases demonstrate the high risk of fraud due to management control weaknesses. The primary control weakness found include inadequate segregation of duties and unlimited access to the computer systems.
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Jones-Oxendine, Shawn R.</div>
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