Affiliation:
1. Naval Postgraduate School
2. University of New Haven
Abstract
ABSTRACT
From a stakeholder perspective, this study explores the viability of data analytics as a tool in government fraud prevention. Using an interview methodology, we analyze the implications of business intelligence and analytics fraud tools on procurement stakeholders. We find that implementing and integrating business intelligence and a fraud program streamlines processes by consolidating information and presenting data within a unique program. The functioning data analytics program increases our stakeholders' confidence level without alleviating their responsibility to perform due diligence in their management functions. Our stakeholders recognized a potential increase in workload; however, they acknowledged no perceived increase in undue administrative burden.
JEL Classifications: M48.
Data Availability: Data are available from the authors.
Publisher
American Accounting Association
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