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Volume 87, Issue 3-4
1 March 1987
Industrial Management & Data Systems Cover Image for Volume 87, Issue 3-4
Review Article| March 01 1987

Fraud and Incompetence in Purchasing Available to Purchase

Eric Evans
Eric Evans
Arthur Young Management Consultants, London
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Author & Article Information
Publisher: Emerald Publishing
Online ISSN: 1758-5783
Print ISSN: 0263-5577
© MCB UP Limited
1987
Industrial Management & Data Systems (1987) 87 (3-4): 25–27.
https://doi.org/10.1108/eb057473

The purchasing function is particularly vulnerable to fraud. Recent research revealed a number of blind spots in the audit process: collusion between buyer and seller, suppliers taking advantage of incompetent purchasing staff and fraudulent activities by the buyer. A check‐list is provided to monitor the effectiveness of the purchasing operation.

Keywords:
Auditing, Buying, Fraud, Industrial Purchasing, Internal Auditing
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© MCB UP Limited
1987
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