# Contract and Procurement Fraud Course (Self-Paced)

Canonical URL: <https://www.graduateschool.edu/courses/contract-and-procurement-fraud-course-self-paced>

## Overview

The possibility of fraud in government procurement presents a constant risk. Learn to recognize the indicators of procurement fraud in different government contracts and grants. Develop audit strategies to identify and quantify the extent of fraud in specific government contracts, grants management, and operations. Using actual examples from past procurement fraud cases, learn about traditional fraud schemes involving false statements, false claims, product substitution, accounting fraud, and minority/woman-owned/small business front operations. Focus on identifying the indicators of fraud, as well as criminal, civil, administrative, and contractual actions in response to fraud. Explore fraud issues related to growing government involvement in e-commerce.

## What you'll learn

- Identify the auditor's responsibilities for the detection and investigation of contract fraud.
- Explain primary federal criminal and civil laws that address contract fraud.
- Identify federal laws, rules, and regulations that govern the contracting process.
- Describe the role that auditors perform in the contracting process.
- Identify major contract fraud schemes that take place in contracting, including false claims, corruption, and small and minority fronts.
- Examine the auditor interface with investigators, prosecutors, contracting officials, and whistleblowers.
- Describe criminal, civil, administrative, and contractual remedies for contract fraud.
- Describe challenges to auditor independence that arise in conducting audits related to contracts and procurement.
- Identify methods to obtain information from agencies, contractors, and third parties needed to audit and investigate contract fraud.

## Curriculum

#### 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.

## Pricing

**Tuition:** $1049