Auditor Fraud Resources

Contract Audit Fraud Scenarios and Resources

Contract Audit Scenarios and Indicators

The fraud scenarios listed below compile fraud indicators related to some common fraud schemes and other sensitive audits. While the scenarios are organized by audit type, many of the fraud indicators described in the scenarios may be found in any type of audit. Auditors should familiarize themselves with the basic knowledge provided by the scenarios and creatively use it while performing any audit or review. The scenarios can be viewed as an interactive .pdf presentation or as a printable word document. Additionally, for quick reference, there are links below to documents that include only a listing of the fraud indicators. Auditors can access a comprehensive listing of the fraud indicators for all the scenarios or a fraud indicator listing specific to each scenario. However, auditors should review the full scenarios at least initially as they provide other valuable information such as examples of analytical procedures, management inquiries, and audit procedures and/or expanded audit procedures to address potential fraud indicators.

Fraud Indicators Only

Incurred Cost Audits

Business System Audits

Forward Pricing Proposal Audits

Billing Audits

Postaward Audits

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