Forensic Audit Methodologies Used To Collect and Analyze Electronic Disbursements of Iraq Reconstruction Funds

摘要

Public Law 108-106, as amended, requires that the Special Inspector General for Iraq Reconstruction (SIGIR) prepare a final forensic audit report on all funding appropriated for the reconstruction of Iraq To address part of this requirement, we developed forensic audit methodologies to assess electronic disbursements of Iraq reconstruction funds. Electronic disbursements are payments made by agencies after vouchers have been approved by the contracting officer or contracting officer representative. SIGIR is conducting additional tests to assess whether vouchers submitted for payment are reasonable, allowable, and allocable and this methodology will be reported in a separate report. SIGIR's electronic disbursement methodologies combine automated data mining procedures with standard audit and investigative techniques to detect questionable transactions and develop evidence for use in administrative actions or civil or criminal fraud prosecutions. SIGIR is issuing this report to provide Inspectors General and agency managers with information on our methodologies that may be of use in conducting similar forensic audit activities. This report is being issued as a nonaudit service as defined by Generally Accepted Government Auditing Standard A3.03b.