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Corruption in Public Contracts: Improvement of Control Through Quality Management Tools

Abstract:

In this study we developed a novel anti-fraud and anti-corruption control model during the public procurement process considering the following processes: i) compliance, ii) risk management and iii) ISO 37001 anti-bribery. This exploratory research included participation from expert auditors in public procurement was requested, who provided criteria that were quantified. We identified concepts and reporting that made it possible to reveal acts of corruption and fraud. Then, specialized bibliography was reviewed to decipher theories and methodologies that are applied in risk control processes. Audit reports were also studied to identify the causes and consequences of the application of public procurement processes. In contracting, risks were identified in all components of the model, which were made visible to make corrections or store a risk. In practice, this model can aid in decreasing corruption and fraud in the contracting process.