Information Technology Manager Acting As A Purchasing Agent

The purpose of the study was to identify the means whereby a given organization’s Information Technology manager acting as a purchasing agent, participates in fraudulent activities, including obtaining kickbacks from vendors. This study examined measures and actions that chief information officers or chief technology officers might mandate to reduce fraud or other unethical practices while protecting the reputation of the organization, and the infrastructure of the computer systems. The results identified the importance of these measures in effectively reducing the amount of fraudulent activities. Evaluating Unethical Decision Consequences This paper provides an identification of potential means whereby Information Technology (IT)†¦show more content†¦Charges of corruption may be alleged, and could be either real or imaginary. Consequently, an organization’s best defense against fraud is to be proactive, including gaining an understanding of how to identify potential indicators of corruptive behavior by managers. It is important that the organization take action as quickly as possible to prevent corruption. Further, examination of common indicators of potential corruption, and abuse is beneficial in the identification of potential information technology fraudulent activities. Identified Types of Fraudulent Activity At almost any stage, there is potential for fraudulent activity in the IT procurement process. These activities may include a range of activities on the part of the fraudulent manager. As reported by the ACFE (2010), these fraudulent activities on the part of procurement managers include a variety of actions. Accordingly, some identified types of fraudulent activities reported in the 2010 study included categories such as: selecting those information technology projects that result in a higher return value, with specifications tailored in a manner that limited competition or favored a particular bidder, and abuse by the IT managers of confidentiality. Moreover, other potential fraudulent activity might include manipulating the preparation, which