Auditors, evaluators, special agents, and investigators have a responsibility to be aware of the risks, vulnerabilities, and indicators of fraud in the administration of government programs, resources, grants, and contracts. Spending programs such as the CARES Act, Paycheck Protection Program, and Infrastructure Investment and Jobs ACT (IIJA) are distributing billions in funds that are flowing quickly through the federal government to state and local governments, NGOs, individuals, and contractors with limited control and monitoring. Along with defense, healthcare, and entitlement programs, government spending creates significant opportunities for waste, fraud, and abuse. Those charged with following the money, assessing the risks and indicators of fraud will need the specialized tools and knowledge of what, where, and how to look for possible fraud.
