IMPACT OF INFORMATION AND COMMUNICATION TECHNOLOGY ON PROCUREMENT FRAUD

ABSTRACT

The study was purposely to establish the Impact of information and communication technology adoption on procurement fraud, it was conducted at National Social Security Fund. The study objectives were to; identify the causes of procurement irregularities reported at NSSF, identify various ICT systems installed to detect such procurement irregularities at NSSF, suggest ways of minimizing procurement irregularities using ICT systems at NSSF, assess the effects of ICT systems adoption on detection of such procurement irregularities.

The study was a descriptive research design which emphasized both what was raised in the literature and the opinions of respondents about the impact for information and communication technology adoption on procurement fraud and the researcher applied both qualitative and quantitative approaches in the survey for data collection. The data collection instrument employed was questionnaires because it gives firsthand information, it renders wide coverage, enhances confidentiality and eliminates bias.

The findings indicate that causes of procurement irregularity include, conflict of interest, lack of job security, rationalization, poor record keeping, low staff remuneration, influence of politicians, and limited procurement skills , while relationship between procurement ICT, increased productivity, visibility of the spend, promotes e-receipting among others.The study recommends the administration of NSSF to upgrade the systems and keep them update so that they can be able to detect any fraudulent cases, the study further recommends proper management of procurement records, training of procurement personnel on the systems that would be installed, and further more putting to the attention of all employees the challenges of organization and decide on the would be solutions as a team.

CHAPTER ONE

1.0 Introduction

This chapter covers the background of the study, Statement of the problem, purpose of the study, research objectives, research questions and scope of the study, significance of the study and definition of terms.

1.1 General Background to the study

According to Lysons (2000) defines Information and communication technology as automatic acquisition, storage, manipulation, movement, control, display, switching, interchange, transaction or reception of data or information, while Chaffey (2007) Information and communication technology involves the use of computers and telecommunication especially internet to send and receive information,  information technology plays a valuable role throughout the procurement and disposal procurement disposal process, there is not a single  stage in the procurement process which doesn’t benefit from the  effective use of ict, from ordering, supplier evaluation and efficient communication with suppliers this reduces costs and encourages efficiency in the buying process. Information technology resources are frequently the key to the success or failure of the activities in the individual fraud stages and at times to the success or failure of the entire Fraud Management Department (Ernst and Young, 2000). In the past companies were used to traditional buying, which was characterized by high procurement frauds inform of; non-value adding activities, forged documentation, poor trafficking of goods in transit among others. It is due to such inefficiency that many organizations are increasingly recognizing information and communication technology (ICT) in buying to reduce procurement frauds (Australian National Training Authority, 1999).

Procurement fraud occurs when an employee or other person related to a firm unlawfully gains an advantage in purchasing goods or services for that firm. Some of the more common types of procurement fraud are overpaying for products (and receiving kickbacks), creating and falsely paying duplicate vendors, creating and paying fictitious vendors, and paying for over-shipments from vendors (Frank E. Fox, 2010). Fraud as an aspect of corruption normally happens in organizations where the governance structures are weak or have become corrupted themselves. This is a worldwide trend, which cuts across all sectors, (Rene Hansen, Thembile Phute, Killron Dembe, and Synodia Chikanza (2005). Uganda as a country before the period of 2000, the level of fraud was not pronounced like it is happening now where there are many cases of fraud running on the media such as newspapers, radios, televisions and magazines. According to report on the newspaper (daily monitor Monday 23 may 2011), Uganda revenue authority (URA) noted that the government is losing revenue as a result of organized crime between staff of the institution and officials of clearing and forwarding firms. According to the Public Accounts Committee (PAC) report on the Commonwealth Heads of Government Meeting (CHOGM 2007) Kampala, the committee estimated that CHOGM expenditure almost doubled from the authorized and appropriate budget of two hundred seventy billions shillings (270,000,000,000/=) to over five hundred billions (500,000,000,000/=). According to PAC report (2010), some roads which were designed by the consultants were never worked on yet the designers had already been paid. This led to loss of fund which was used on consultancy.  In relation to procurement fraud, information and communication technology involves the use of electronic means of e-procurement and internet software to place orders and make payments via computer based network (Bessant 1998), Though most of the Ugandan companies have adopted ICT in their organizational activities, these organizations are still faced with numerous challenges, delayed delivery, bribery, bid rigging, missing of products in transit and above all poor customer service. Basing on this background the researcher therefore seeks to investigate into the impact of information and communication technology on procurement fraud.

STATEMENT OF THE PROBLEM

NSSF is a national savings scheme mandated by government through the NSSF Fund Act, cap 222 to provide social services to employees in Uganda, established by an act of parliament in 1985 (NSSF Records 2010). NSSF uses E-procurement for contracts to achieve benefits such as increased efficiency, cost savings, improved transparency in procurement services. Despite this benefits, it is faced with numerous procurement challenges, including the acquisition of 564 acre piece of land at 11 billion shillings NSSF was accused of procurement fraud due to failure to advertise procurement of that value, Apart from that, the PPDA audit report 2012 also questions a number of procurement activities at NSSF including the contract for the supply of fumigation services in which it was marred by irregularities. All these irregularities happen despite the existence of ICT systems at NSSF, This study questions whether the adoption of Information and Communication Technology, (ICT) has an impact on minimizing such irregularities that have been reported in the past.

1.3 Purpose of the study

The purpose of study is to establish the impact of Information and Communication Technology adoption on procurement fraud.

1.4 Specific objectives of the study

The study will be guided by the following objectives:

1. To identify the causes of procurement fraud reported at NSSF.
2. To identify the relationship between ICT and procurement fraud.

• To assess the effects of ICT systems adoption to detect such procurement fraud.

1.5 Research Questions

The following research questions will guide the development of this study:

1. What are the causes of procurement fraud reported at NSSF?
2. What is the relationship between ICT and procurement fraud at NSSF?

• What are the effects of ICT systems adoption to detect such procurement fraud?

1.6 Scope of the study

The study scope will cover the following aspects;

1.6.1Study scope

The study scope will cover the following aspects, the causes of procurement fraud reported at NSSF, relationship between ICT and procurement fraud at NSSF and effects of ICT systems adoption to detect such procurement fraud.

1.6.2 Geographical scope

The study will be conducted at NSSF located at plot95 Kampala road

1.6.3Time scope

The period of investigation will cover 6 years, from 2010-2016,

1.7 Significance of the study

1. It will help the procurement department of NSSF in knowing the benefits of ICT in reduction of procurement irregularities.
2. Since according to Transparency International 2006 Uganda is one of the most corrupt countries in the world. This research will therefore help the government in knowing the causes of procurement fraud.

• This research will also benefit future researchers in enriching their knowledge on the various ICT systems used to reduce procurement fraud /irregularities in an organization hence helping them choose on the pool the best system to use.

1. This research will help academicians with literature regarding causes of procurement fraud in most of Ugandan enterprises.
2. This research will help add on the existing literature with enough data regarding different ICT systems installed to regulate procurement fraud.
3. This research will therefore help the government discover how to save the tax payers money from losses.

CHAPTER TWO

LITERATURE REVIEW

2.1 INTRODUCTION

This chapter discusses what various scholars have written about Definitions of information and communication technology, definition of procurement, definition of procurement fraud, definition of procurement irregularities. It mainly covers causes of procurement fraud reported at NSSF, relationship between ICT and procurement fraud at NSSF and effects of ICT systems adoption to detect such procurement fraud.

2.2 Definitions of information and communication technology

Information and communication technology refers to the use of automated machines especially computers in dealing with transactions that require interaction electronically between the sender and the receiver (Chaffey, 2007).

Information and communication technology is the process of automatic acquisition, storage, manipulation, movement, control, display, switching, interchange, transaction or reception of data or information (Lysons, 2000).

Information and communication Technology works in the same way like e-procurement, and is defined as the use of internet to operate the transactional aspects of requisitioning, authorizing ordering, receiving and payment process, for the required service or product.

2.2.1 Overview of the concepts of procurement.

Procurement refers to the acquisition of goods, services or works through purchase, rent, lease, franchise or any other legal means considering the 3 Rs like from the Right: place, time, price, quantity, and quality by use of shareholder’s money.  (Farrington et al, 2006)

2.2.2 Overview of procurement fraud

This is where procurement process is marred by mistakes i.e. Violation of procurement procedures, the use of high –ranking officials to influence procurement decision making and bribery-induced violations of procurement procedures by the government officials in collaboration with providers.(Basheka 2009) .Procurement Fraud is a practice which includes the offering, giving, receiving, or soliciting of anything of value to influence the action of a public official in the procurement or disposal process or in contract execution. (The Public Procurement and Disposal of Public Assets Act 2003

2.3 Causes of procurement fraud

Procurement fraud, Can be defined as dishonestly obtaining an advantage, avoiding an obligation or causing a loss to public property or various means during procurement process by public servants, contractors or any other person involved in the procurement process

The following are the causes of procurement fraud according to different scholars,

Conflict of interest, Hansen et al, (2005) noted that during Purchasing. An employee might not disclose a conflict of interest concerning a certain service provider. For example, the employee might award a contract to a relative’s company. This hidden interest is not in the interests of the organization. An employee might receive kickbacks from suppliers in exchange for approval to either order from or make a payment to them, when goods have not been fully supplied or are charged at a higher price. They added that Staff from the donor organization can be bribed by an entity manager, so that during the monitoring process some instances of non-compliance are ignored.

Lack of job security, in some countries working for an organization is an admirable and attractive occupation, but in others it is no longer as gratifying as it used to be. There are a number of reasons for this, ranging from restrictive legislation targeted at organization, single party autocratic government, donor fatigue and the presence of civil strife. Most employees working in such environments are tempted to engage in fraudulent activities, as they cannot make personal plans beyond the next two years at most. Most organizations operating in difficult environments have strategic plans ranging from six months to a year, and so the staff contracts may vary with the organization’s planning strategies. Organizations generally employ younger people who may be starting families, or who have young families, and need financial security, (Daveas, 2006).

Rationalization, According to Chikanza et al, (2005) Rationalization also leads to fraud. An employee may commit fraud but still invent a rational explanation as to why the fraud has been committed. This “rationalization factor” encourages the perpetrator to continue committing the fraud. These are some ways in which individuals may rationalize their actions:-  “Some people do it, so why should I not do it too.” “I will pay back the organization later or I will stop soon since this is only temporary.” “I get so little, but I work so hard, this organization owes Me.” leading to fraudulent acts in the organization

Poor record keeping, This is to blame for most of procurement fraud in the developing countries, maintaining a proper records of providers is vital and when organizations do not maintain a record of their providers they are prone to fraud (farrington et al, 2006).Procurement officers should be encouraged to maintain proper record keeping and management to provide bases for tracking fraudulent procurement and procurement entities should provide conducive environment that should be supported by trained skilled and professional experts. The reports add that non-compliant officials should be prosecuted in courts of law. (PAC Reports, 2009-10)

Low staff remuneration, According to, (Rene Hansen et al,2005), payment can influence fraud in several ways; Staff and external suppliers can be involved in this fraud when obtaining refunds for cancelled workshops, membership and subscriptions, or overpayment for services. Employees can design schemes whereby they duplicate payments to vendors and only deliver one cheque, converting the other to cash. This involves cheque forgery, altering payee amounts or creating duplicate or counterfeit cheques.

Chikanza et al, (2005) asserts that poor payment of employees leads to employee revenge against the organization due to being overlooked for advancement, overworked, in order for them to gain from other sources making them to act in fraudulent manner, leading to fraud.

According to Luway Mongie and Bowman Gilfillan (2009), civil society organizations, believe that they are activists who are not concerned about monetary gain. Employees of organization are engaged with changing the social status of human kind and empowering them with human rights education so that they make informed decisions and choices. With the current change in the economies and political dispensation of many countries, the cost of living is soaring and the risk associated with human rights activism is now too great so that staff feel the need for market related remuneration. Unfortunately most organizations in developing countries are unable to pay attractive salaries, particularly to local staff. Weakens the financial position of organization, as programs are abandoned midway and in some instances staff can go without salaries.

Influence of politicians, in procurement is to blame for procurement fraud in most organization, According to the Global integrity report 2008, it has been noted that although there are penalties, Procurement process especially big procurement contracts tend to involve high profile politicians, who influence the process & therefore usually protect the individuals who may be implicated. The regulations are in place but not effective due to the influence assumed by procurement personnel and how they manipulate the system to attain their own ends (IGG reports, 2010). According to report on the newspaper (daily monitor Monday 23 may 2011), Uganda revenue authority (URA) noted that the government is losing revenue as a result of organized crime between staff of the institution and officials of clearing and forwarding firms. Ms Sarah Kasheka.

Corruption, is one of the main proposed causes of procurement fraud, The government of Uganda in its National Strategy to fight corruption and rebuild ethics and integrity in Public Office (2004–2007) launched in July 2004, recognizes that corruption in public procurement and service delivery poses a serious obstacle to economic and social development in Uganda.

Limited procurement skills, amongst the procurement staffs, has led to fraud in most parts of the world , procurement profession is a relatively new profession unlike accountancy , medicine , law and so most parts of the world still lack qualified procurement profession , this limited skill has caused fraud in most institutions around the world, (lysons, 2006).

Ntayi (2005) has noted that procurement operations require experts to carry out public procurement at the private and public sector levels. The PPDA as the regulatory public procurement body should provide enough personnel to carry out the function.  Besides, there should be training to provide knowledge and skills of the scope and dynamics of public procurement as required by the (PPDA Act, 2003)

Weak punishment, given to culprits, is normally the reason why most of the culprits continue practicing fraud since the value of fraud is greater than the punishment to be given to the offenders, in Singapore and china the punishment to fraud criminals is normally by death penalty this helped Singapore eliminate corruption completely and china’s score in the scale of 1-10 also improved greatly (transparency international, 2006).

Weak laws by the government, is to blame for the rampant fraud , most government across African continent have weak laws governing procurement , since procurement department in most countries is seen as a new field so the government have not taken much responsibility in developing it. (Transparency international, 2006).

Lack of role models, Most of African leaders are corrupt and they have amassed a lot of wealth from corruption, therefore this has made even the organizational workers to be corrupt themselves.  According to (national fraud authority, 2004) billions of taxpayers’ money in African continent is lost in corruption.

Motives, According to Thembile et al, (2005), an employee may come under extreme financial stress, if she or he has health problems or family members are chronically ill. An employee may desire to solve a need or seek to attain a certain lifestyle. Possibly there may be gambling or alcohol-related problems. Unfortunately the manager cannot do much about such motives, but it is important that they are identified. Internal motives emanate from the workplace if an employee feels they are being underpaid, are unfairly treated in an appraisal interview, are given high volumes of work, leading to stress, and an employee perceiving that promotions are based on work politics and not performance. This may lead to fraudulent act

According to Joseph R. Dervaes (2006), internal motives emanate from the workplace if an employee feels they are being underpaid, are unfairly treated in an appraisal interview, are given high volumes of work, leading to stress, and an employee perceiving that promotions are based on work politics and not performance. This may lead to fraudulent act

Motivation and revenge, Motivation is another critical element. It includes financial need, challenge, and revenge. When the trusted employee has a financial need in their life, the motivation factor kicks in to permit the individual to perform an illegal act (Joseph R. Dervaes 2006).  Joseph R. Dervaes (2006) asserts that, the financial need can be either real or perceived  (i.e.; greed). They become desperate and see no other alternative to solve their financial crisis. Sometimes this is the most visible element of change in a person’s life actually observed by fellow employees in the office. But, sometimes the individual commits fraud by exploiting the organization’s computers, accounting systems, and internal controls as a challenge. Breaking the organization’s codes and passwords is perceived as a game. The most dangerous person is one who seeks revenge against the organization. This wayward employee seeks to financially destroy the organization in retaliation for the poor treatment they’ve received in the past. Employees who have lost their jobs, been passed-over for promotions, or who did not receive a raise fall into this category.

Opportunity, According to Chikanza et al, (2005) Opportunity, and Motives are translated into action when there is an opportunity to commit fraud. If that opportunity is not there, temptation is removed. Opportunity can present itself if a cheque book is kept in an unlocked office drawer, or a manager travels often and signs blank cheques for activities or purchases whose actual amounts are not yet available. This presents a great opportunity for the staff to tamper with the cheque book or the signed cheques. A manager can establish “opportunity” through studying the organization and searching for weaknesses. An employee can omit a procedure once, and on realizing that no one has noticed, can skip the procedure in future, which can be used by colleagues to commit fraud. Other examples of “opportunity” include someone working for an organization with weak controls, such as only requiring one signature on a check, those who use an organization’s credit card but also approve all credit card purchase. All these prevail opportunities for fraudulent act

2.4 Relationships between ICT and procurement fraud

ICT enables the organization in implementation of the e-catalogue systems which enables an organization to have an efficient system of analyzing supplies capability Electronic catalogues can be understood as electronic documents, describing the offered products/services of a supplier for a specific call for competition (e.g. prospectuses). Therefore, the content and format of catalogues must enable suppliers to easily and unambiguously present/describe their offered products, including pricing details. In order to fully benefit from the use of catalogues, it is desirable that their content and format, as well as the way catalogue data is exchanged between parties, be standardized, so as to enable their automated processing. Therefore, cross-border interoperability of catalogues is fundamental, (Aberdeen group, 2006).

Cost Reduction, Information and Communication Technology not only reduces the cost of transactions, it also improves process efficiency and can reduce administrative and other costs. Manual (phone and fax) communications are reduced or eliminated, as are paper invoices and their associated costs , most of these costs in procurement include , costs of communication with the supplies this therefore will minimize the chances of the procurement management in organization to commit procurement irregularities, (Clarke, 1998).

Information and communication technology has increased on the Productivity of the organizations procurement staff and minimized on the chances of procurement irregularity, Enterprises that implement e-procurement report that procurement, accounting, and other corporate functions are more productive now than with traditional buying methods. E-procurement systems provide a standardized approach to rolling out efficient processes to not only procurement but all departments involved in transaction processing and financial record-keeping. Increased Spend under Management One of the most compelling findings in the 2004 Aberdeen benchmark survey was the ability of procurement users to bring more spends under management of the procurement organization. Increasing spend under management helps ensure the enterprise achieves maximum spending lever, (Accenture, 2006).

visibility of spend, information and communication technology enables Centralized tracking of transactions enables full reporting on requisitions, items purchased, orders processes and payments made. Information And Communication Technology therefore enables an organization in tracking of its expenditure and ensuring that they comply with approved budge, (Lysons, 2006).

visibility of spend, information and communication technology enables Centralized tracking of transactions enables full reporting on requisitions, items purchased, orders processes and payments made m. Procurement staff can be released from processing orders and handling low value transactions to concentrate on strategic sourcing and improving supplier relationships, (Lysons, 2006).

Monitoring and controlling of the procurement process, ICT enables the organization to be in position to analyze the entire procurement process and be able to eliminate the procurement costs associated with the procurement system by creating Standardized approval processes and formal workflows ensure that the correct level of authorization is applied to each transaction and that spend is directed to draw off existing contracts. Compliance to policy is improved as users can quickly locate products and services from preferred suppliers and are unable to create maverick purchases, (Chaffey, 2006).

ICT enables an organization to be able to use e-receipting techniques in its payment systems which will enable an organization to eliminate over and under payment during the transactions The paperless receipt is becoming more commonplace in most retail companies across the globe as a cost sever and also in fighting against fraud involved in the payment of different suppliers retail; and that’s good for retailers, the environment and consumers. Some consumers can be wary of opening themselves up to digital promotions, so it’s up to retailers to allay those fears and present e-receipts as a customer benefit as well as a convenience, (Lysons, 2006).

Using ICT increases speed in the procurement process since request for proposal is easily obtained in the procurement systems in electronic request for proposal becomes so easy for an organization this therefore enables an organization in the fight against fraud since it’s able to reduce on the chances of fraud in the process of procurement especially at the stage of the request for proposal, (Chaffey, 2006).An adequate, fully integrated ICT system approach is needed for overall success. Additional programs provide the framework for the supplier databases and spend management as well as holding key vendor information and being an electronic repository for contracts. All these facilities cost money and a clear business case must be made for procurement efficiency. In most cases this is fairly clear that cost savings are possible, it pays for companies to spend money on information and communication technology, this investment will boost efficiency. The longer term reduction in costs will enable companies to direct their resources to more strategic initiatives.

2.5 WAYS OF MINIMIZING PROCUREMENT IRREGULARITIES USING ICT SYSTEMS

Many scholars have written about ways of minimizing procurement fraud and the recommendations are below.

Proper management of procurement records

Management of records is essential towards tracking of the fraudulent practices in an organization Procurement officers should be encouraged to management their records or to use professional staff to maintain procurement records (lysons , 2006).

The inspectorate of government has revealed that most PEs do not have good record management system that will ensure effective and efficient performance of public procurement auditing. In most cases, the records/books are not kept anyhow to the extent that the auditors cannot sufficiently extract required information and therefore usually frustrated. This also means that plans for performance improvement cannot be easily implemented. (IGG reports, 2010).

Training of procurement personnel new ICT skills.

procurement operations require experts to carry out public procurement at the private and public sector levels most of the procurement duties are carried out by some un qualified procurement professionals since procurement is a relatively new profession in some countries unlike other professions like law or medicine so most of this people need to be trained or an organization should recruit qualified procurement profession to carry out procurement duties this will help organization in reducing fraudulent practices in procurement , Ntayi (2005). The PPDA as the regulatory public procurement body should provide enough personnel to carry out the function.  Besides, there should be training to provide knowledge and skills of the scope and dynamics of public procurement as required by the (PPDA Act, 2003)

Procurement entities should provide conducive environment that should be supported by trained skilled and professional report. The reports add that non-compliant officials should be prosecuted in courts of law.  PAC Reports (2009-10).

Employing procurement auditors to oversee the procurement process.

The government or private companies should employee procurement auditors in order to examine the procurement process of the system so as to identify the fraudulent stages in the procurement process so that the responsible authorities are made aware of the existence of the fraudulent procurement practices so that such criminals can be taken to courts of law and prosecuted so that fraud is eliminated (basheka, 2005). Whereas procurement is guided by the PPDA Act, the provisions of the Act are utterly ignored. Government procurement auditors should be given the responsibility to examine the procurement systems in the organization so as that they make recommendations in order to identify the fraudulent practices in the procurement process of different organizations this will help in exposing noncompliance through periodic reporting to ensure cautious procurement undertakings. The HR training role should be emphasized. It is believed that professionally trained people are very cautious in matters of ethic and integrity. The big number of staff involved could be doing so because they are not bound by ethical considerations. They may continue to act with impunity and therefore the need to restrain and educate them through training (IPPU, 2010).

Limiting political influence

Influence of politicians in procurement process is one of the major causes of procurement fraud and this makes organizations to fail to achieve value for money in the procurement process which violates the PPDA act 2003, principle which states that procurement should be carried out in a manner to maximize competition and achieve value for money (PPDA act, 2003, section 46).Procurement professionals should be left to practice their duties without political influence this will increase efficiency in the system and eliminate procurement fraud since it’s a major obstacle to achieving value for money, (IPPU, 2010).

According to the Global integrity report 2008, it has been noted that although there are penalties, Procurement process especially big procurement contracts tend to involve high profile politicians, who influence the process & therefore usually protect the individuals who may be implicated. The regulations are in place but not effective due to the influence assumed by procurement personnel and how they manipulate the system to attain their own ends (IGG reports, 2010).

Eliminating corruption.

There are challenges resulting from corruption. During the tendering process, opportunities for corruption include tailoring specifications to limit competition or favour a particular bidder, abusing confidentiality, limiting advertisement and publicity. At the contract implementation stage, cases of fraud are highly noticed and abused such as false invoicing, over billing, underperforming, and failure to meet specifications, contract changes and renegotiations (Turner, et al, 1994).

The need to fight corruption is further strengthened by the Transparency International ranking that paints a gloomy picture about Uganda. The ranking Transparency International (TI) over an eight year period through the, Corruption Perceptions Index (CPI) indicate that Uganda needs to further strengthen its effort to fight corruption. At a score of only 2.8 against a clean scale of 10, Uganda is ranked among those countries that are really in a critical situation.

The government of Uganda in its National Strategy to fight corruption and rebuild ethics and integrity in Public Office (2004–2007) launched in July 2004, recognizes that corruption in public procurement and service delivery poses a serious obstacle to economic and social development in Uganda.

2.6 Conclusion

The chapter reveals the views of scholars on the proposed causes of procurement fraud, the extent of ICT adoption, ways of improving ICT systems, ways of minimizing procurement fraud.

The literature shows that procurement is caused by conflict of interest, lack of job security, poor record keeping, low staff remuneration, influence of politicians in procurement process, limited procurement skills, weak punishment to the culprits, lack of role models among many others, the literature widely highlighted on the extend of ICT adoption in organization, ways of improving ICT systems and ways of minimizing procurement.

In spite of the knowledge and presence of actors, however, the literature does not address the specifics of institutions like NSSF, there by presenting a knowledge gap to be filled by this study.

CHAPTER THREE

METHODOLOGY

3.0      INTRODUCTION

This chapter presents the methodology which consists of the research design, area of study, study population, sample population and selection, sampling technique, data collection method, data quality control, data collection procedures and limitations of the study.

3.1 Research design

Qualitative and quantitative research designs will be used. the researcher will use the above methods because many aspects will be covered in the study concerning the impact of information and communication technology on procurement fraud at NSSF given the complex nature of NSSF, qualitative research method will be used because it collects information within a short time while quantitative will be through interview to cross check what has been given.

3.2 AREA OF THE STUDY

The study will be carried out at NSSF located at plot95 Kampala road.

3.3 STUDY POPULATION AND SAMPLE SIZE

The study will target NSSF evaluation committee members, contracts committee members, procurement staff, and accountants of NSSF.

3.4 SAMPLING SIZE

According to (Amin, 2005) sampling involves selecting a sample of the population in such a way that samples of the same size have equal chances of being selected.

The sample will comprise of 30 respondents who will include evaluation committee members, contracts committee members, procurement staff, accountants.

While carrying out research, purposive sampling will be applied to the above different categories of respondents.

3.5 Data Collection Instruments

The major instruments for data collection will be questionnaires and interview guide. Surveys will be one part of a complete data collection and evaluation strategy. The major method of data collection for the study will be survey, which will be done using selected instruments like questionnaires. The questionnaire will provide respondents with ample time to comprehend the questions raised and hence, they will be able to answer factually.

3.5.1 Questionnaires

The questionnaire will be used to collect quantitative data. The researcher will administer the questionnaires to all the respondents, which will be designed basing on study objectives and questions. Respondents who can read and write will fill in the questionnaires themselves. The questionnaires will be close ended.

3.5.2 Interviews

Qualitative data will be collected from the informants using interviews. The interview guide will be structured. The interviews will be held with procurement staffs and accountants, and will take approximately thirty to sixty minutes. This will be used since it’s the best tool for getting first-hand information /views, perceptions, feelings and attitudes of respondents. Both formal and informal interviews will be used to get maximum information from the different respondents to participate in the research.

3.6 Reliability and Validity of data

Data analysis in this study will focus on data validity and reliability. To establish the validity of the questions, pre-testing will be done amongst the selected categories of respondents. Their comment will be incorporated in the final instruments to suit the data requirement of the study. The final amended research instrument will be reviewed jointly by the researcher and the supervisor. Reliability will be checked using the test –retest practice advocated for by Amin(2005). In other words, the questions will be put to course mates and their comments noted, they will then be presented to the respondents and their views will be compared with those of the course mates. On receipt of the questionnaires, manual editing will be done, followed by coding. Frequency count of different variables will be done and this will give the number of occurrences and percentages out of total occurrences.

3. 7 DATA COLLECTION METHODS

Source of data will be from both primary and secondary sources.

• Primary data

Primary data will be obtained from the questionnaires administered on the target respondents to gain opinions and practices on impacts of Information and Communication Technology on procurement fraud at NSSF.

• Secondary sources

Secondary data is data which has been collected by individuals or agencies for purposes other than those of a particular research study. It is data developed for some purpose other than for helping to solve the research problem at hand (Bell, 1997). This will comprise of literature related to impacts of information and communication technology on procurement fraud in relation to the case study. Secondary data will be sourced because it yields more accurate information than obtained through primary data, and it is also cheaper.

3.8 DATA COLLECTION PROCEDURES

Upon receiving the University permission to carry out research, the area of study will be visited for purposes of familiarization.  The researcher will seek permission from staff and once allowed to proceed with research, questionnaires will be issued and an interview will be carried out with the selected staff.

3.9 QUALITY CONTROL OF DATA INSTRUMENTS

The instrument will be taken to the supervisor to check its correctness there after pilot study will be carried out to find out if it measures what it is meant for.

3.10 DATA PROCESSING AND ANALYSIS

The raw data will be coded, edited, and arranged ready for analyzing only completed raw data will be analyzed using statistical tables and graphs.

3.11 LIMITATIONS OF THE STUDY

Financial constraint, this is in terms of financial support for transport, printing questionnaires among other requirements that require finance. However this shall be overcome by soliciting money from friends, relatives and sponsors which will assist in making my work a success.

Respondents may delay in filling the questionnaire and fear to give information, but they will be persuaded that the information will be kept secret.

CHAPTER FOUR

PRESENTATION, ANALYSIS, INTERPRETATION OF FINDINGS

4.0 INTRODUCTION

This chapter presents the results in reference to objectives in chapter one. Capacity in which one is serving NSSF, Gender of respondents, Age of respondents, Education level of respondents, Range of years worked at NSSF by respondents, whether one is conversant with procurement fraud, ones responsibility as far as procurement is concerned, whether one has ever noticed procurement fraud at NSSF, in which way does irregularity manifest its self, whether one has ever detected any fraud in procurement, and whether one has ever attended any training in procurement,  causes of procurement fraud reported at NSSF,  the relationship between ICT and procurement fraud and  the effects of ICT systems adoption to detect such procurement fraud.

4.1 FINDINGS ON GENERAL INFORMATION

4.1.1 Findings on the capacity of respondents.

In relation to the sampled offices of interest for data collection, below is the table showing their responses or representation.

Table 1: findings on designation of respodents

From the findings above the table shows that majority of the respondents are from the ICT department with 30% this was also very convenient for the researcher since this is the department which is well vast with the topic of study and thus a chance to give well classified data in relation to the topic.

On the other hand few respondents of 13.3% were from the procurement staff which gave a high degree of secrecy to give information about the procurement fraud or irregularity cases hence emphazing the point on the causes of procurement irregularities.

4.1.2 Findings on the Gender of respondents

Depending on the sample of respondents that was taken, below is the table showing the gender distribution.

Table 2: Gender of respondents

Source: primary data

Table 4.1.2 above shows that 60% of respondents were male and 40% were female. This means that the biggest percentage of respondents and employees in the organization that were sampled were male and apart from that it also shows that male gender dominate the work force of NSSF which eased the work due to flexibility of men other than women.

4.1.3 Findings on the age of respondents.

The age groups of the respondents were represented as shown below;

Table 3: findings Age of respondents

Source: primary data

Figure 1: Pie-chart showing age category of respondents

The table and pie-chart above shows that 33.33% of the respondents are in the age group of 18-29 while 50% of the respondents are in the ages of 30-39 while the remaining respondents of 16.6% are in the ages of above 40 years. This showed that respondents between the age 30-39 dominated all therefore are still in an active range therefore can give sound and clear responses in relation to the questions which gives accuracy in data collected.

4.1.4 Findings on the education level of respondents.

The education levels of the respondents were as shown in the table below;

Table 4: Showing educational level of respondents

From the findings above the table this implies that the degree holders are able to give reliable information about the topic since they have enough knowledge and qualifications.

4.1.5 Findings on the number of years respondents have worked at NSSF.

The number of years respondents have worked with NSSF is as shown in the table below;

Table 5: Showing the number of years respondents have worked at NSSF

Source: primary data

The table shows that majority of the respondents have worked for the time period of 6-10 years and therefore have much knowledge about the organization thus can give adequate information.

Figure 2: Bar graph showing number of years respondents have worked

The bar graph above shows that majority of the respondents have works between  the range of 6-10 years this shows that  the majority of the respondents have enough knowledge on the operations of NSSF and therefore they were able to give detailed information regarding the topic.

Then the least of respondents have worked there for 10 years and above however those that have worked between 3-5 years are more than them.

4.1.6 Findings on the respondents’ knowledge about procurement irregularity.

Respondents’ knowledge about procurement irregularity is represented as in the table below;

Table 6: Showing respondents knowledge about procurement fraud

Source: primary data

The table 4.1.6 above shows that majority of respondents with 63.3% revealed that they were well conversant with procurement fraud. This gave us strength that results to be realized would be appropriate, suitable to the topic of the study which would lead us to clear findings.

4.1.7 Findings on respondents’ opinion about cases of procurement fraud at NSSF.

The results are as shown in the table below;

Table 7: Showing whether respondents have ever hard about procurement fraud

Source: primary data

The table above reveals that most of the respondents with 86.7% have ever heard about procurement fraud at NSSF. This implied that our choice of the case study was appropriate to the topic thus yielding clear and efficient results about the topic of study.

4.1.6 Findings on how procurement irregularity is being manifested.

The results on the findings of how procurement irregularity is being manifested are summarized in the table below;

Table 8: Showing the type of irregularity being manifested

From table 4.6 above it is realized that majority of the respondents believe that much of the irregularity cases are manifested through bribery with the percentage of 43.3% followed by through favoritism with 33.3% and lastly through embezzlement with 23.3%. This showed that most irregularity cases at NSSF are through offering of bribes which cannot be easily detected.

4.1.7 Findings on respondents’ history about detection of any procurement fraud at NSSF.

The realized findings are summarized in the table below;

Table 9: Showing whether respondents have ever detected fraud in procurement

Source: primary data

From the table above; majority of respondents with 70% having said that they have never detected any procurement fraud at NSSF, it implies a high degree of secrecy and how such irregularity cases are practiced unnoticed by the majority of the people.

4.1.8 Findings on respondents’ attendance of any procurement training.

The respondents’ feedback is as summarized in the table below;

Table 10: Showing response on whether respondents have ever attended any training in procurement

Source: primary data

From the table 4.1.9 above, 80% of the respondents have ever attended any procurement training, which shows that the majority have knowledge about procurement and thus can give reliable and efficient information about the topic of study.

4.2 Causes of procurement fraud at NSSF.

The causes of procurement irregularities realized at NSSF are summarized in the table below;

Table 11: Causes of procurement fraud

From table 4.2.1 above, findings revealed that, 50% of respondents strongly agreed that conflict of interest is one of the primary causes of procurement fraud , 33.3% agreed while 16.6% agreed this therefore shows that majority of respondents agree that conflict of interest is the major cause of procurement fraud at NSSF.

According to the table 60% of the respondents strongly agreed that lack of job security amongst the workers has fuelled procurement fraud in the organization, while the remaining 40% agreed this therefore shows that all the respondents agree with the fact that lack of job security fuels procurement fraud in the organization.

According to the table above, 73.3 % of the respondents strongly agreed that rationalization is a critical cause of procurement irregularities at NSSF while 16.7% agreed, 3.3% of the respondents were not sure while the remaining 10% basing on this response it is therefore clear that rationalization causes procurement fraud at NSSF.

From the table 83.3% of respondents strongly agreed that poor record keeping causes procurement irregularities at NSSF while the remaining percentage of 16.6% of the respondents agreed this makes it clear that procurement irregularities is a critically fuelled by poor record keeping.

The table above indicates that 60% of respondents strongly agreed that low staff remuneration is a big player in fuelling procurement irregularities, 20% agreed while the remaining 20% were neutral over the issue. Due a big percentage of 80 percent in favor of the fact that low staff remuneration is a major cause of procurement irregularities.

The above table also shows that 50% of the respondents strongly agreed that influence of politicians causes procurement irregularity while the remaining 50% agreed this therefore shows that 100% of the respondents agreed that procurement irregularity at NSSF is caused by influence of politicians.

The table also shows that 73.3% of the respondents strongly agreed that limited procurement skills among the procurement staff has increased on procurement irregularity at NSSF this therefore shows inadequate procurement skills among the procurement staff has increased on procurement irregularity at NSSF while 16.7% agreed and 10 percent disagreed despite the disagreement the majority of the respondents agreed.

4.3 Relationship between ICT and procurement fraud

Table 12: Relationship between ICT and procurement fraud at NSSF

Table above reveals that proper management of procurement records helps in minimizing procurement irregularity at NSSF this is supported by the strong percentage of 46.67% strongly agreeing, while 33.3% agreed and 10% disagreed while the remaining percentage of respondents strongly disagreed. This therefore shows that proper management of procurement records is essential for minimizing procurement irregularity at NSSF.

The table indicates that majority of the respondents strongly and agreed that training of procurement personnel is essential to minimize procurement irregularity while none of the respondents was neutral, disagreed, and strongly disagreed this therefore shows that training procurement personnel is essential to minimize procurement personnel.

According to table above, 46.7% of the respondents strongly agreed that employing procurement auditors is essential in minimizing procurement irregularity at NSSF, while 33.3% of the respondents agreed while 20% of the respondents where neutral.

According to researchers’ findings, 50% of the respondents strongly agreed that limiting political influence is instrumental towards minimizing procurement irregularities. While the rest of respondents agreed this therefore shows that limiting political influence is important towards minimizing procurement irregularities.

According to the table 66.7% of the respondents strongly agreed that eliminating corruption is crucial towards minimizing procurement irregularities at NSSF while 16.7% agreed and the remaining percentage disagreed this therefore shows that minimizing corruption is essential towards minimizing procurement irregularities.

4.4 Effects of ICT systems adoption on detection of such procurement irregularities. Table

Table 13: Shows effects of ICT systems adoption on detection of such procurement fraud

From table above, 60% of the respondents strongly agreed that implementation of ICT system in an organization enables it to have e-catalogue systems which has got numerous benefits to an organization while the remaining 40% agreed; this therefore shows that the majority of the respondents agreed that ICT systems enables the implementation of e-catalogues to an organization in order for it to be efficient.

According to table above it indicates that, 73.3 % of the respondents strongly agreed that ICT enables an organization to reduce costs in procurement related process , while 26.7% agreed , while none of the respondents, was neutral, disagreed, and strongly disagreed, this findings also shows that indeed ICT  enables an organization to reduce costs.

Findings revealed in table above, shows that 50% of the respondents strongly agreed and the remaining percentage this therefore shows that 100% of the respondents agree with the fact that ICT enables an organization to increase its productivity.

According to the table 56.7% of the respondents strongly agreed that ICT enables an organization to visualize its expenditure, while the remaining 33.3% of the respondents Monitoring and controlling of the spend strongly agreed, while none of the respondents was neutral, disagreed or strongly disagreed, this therefore clearly shows that ICT enables an organization to visualize its expenditure.

From table above, majority of the respondents strongly agreed that ICT enables an organization to monitoring and controlling of the procurement process while 23.3% agreed while none of the respondents were neutral, disagreed or strongly disagreed.

The table above shows that majority of the respondent assert that E-receipting is achieved in the implementation of ICT in the procurement process the Table further indicates a large majority of around 60% of the respondents strongly agreeing to the fact while 33.3% of the respondents agreed and the remaining percentage of the respondents were neutral.The table reveals that 50% of the respondents strongly agreed that ICT increase on the speed of the procurement process, while 26.7% of the respondents agreed while the remaining percentages of 23.3% of the respondents were neutral.

CHAPTER FIVE

DISCUSSION OF FINDINGS, SUMMARY OF FINDINGS, CONCLUSION, RECOMMENDATION AND AREAS OF FURTHER STUDY

5.0 INTRODUCTION

The study aimed at establishing the impact of information and communication technology adoption on procurement fraud. The study was guided by research objectives and the researcher summarized the findings in consistence to the research objectives.

5.1 DISCUSSION OF FINDINGS

5.1.1 General findings

Table 4.1.1 shows that majority of the respondents are from the ICT department with 30% this was also very convenient for the researcher since this is the department which is well vast with the topic of study and thus a chance to give well classified data in relation to the topic. On the other hand few respondents of 13.3% were from the procurement staff which gave a high degree of secrecy to give information about the procurement fraud or irregularity cases hence emphasizing the point on the causes of procurement irregularities.

Table 4.1.2 Shows that 60% of respondents were male and 40% were female. This means that the biggest percentage of respondents and employees in the organization that were sampled were male and apart from that it also shows that male gender dominate the work force of NSSF which eased the work due to flexibility of men other than women.

The table and pie-chart 4.1.3 shows that 33.33% of the respondents are in the age group of 18-29 while 50% of the respondents are in the ages of 30-39 while the remaining respondents of 16.6% are in the ages of above 40 years. This showed that respondents between the age 30-39 dominated all therefore are still in an active range therefore can give sound and clear responses in relation to the questions which gives accuracy in data collected.

Table 4.1.4 shows that the majority of staff are degree holders and their percentage is 66.7%, this implies that the degree holders are able to give reliable information about the topic since they have enough knowledge and qualifications.

The table 4.1.5 shows that majority of the respondents have worked between  the range of 610 years this shows that  the majority of the respondents have enough knowledge on the operations of NSSF and therefore they were able to give detailed information regarding the topic.

Then the least of respondents have worked there for 10 years and above however those that have worked between 3-5 years are more than them.

The table 4.1.6 above shows that majority of respondents with 63.3% revealed that they were well conversant with procurement irregularity. This gave us strength that results to be realized would be appropriate, suitable to the topic of the study which would lead us to clear findings.

The table above reveals that most of the respondents with 86.7% have ever heard about procurement irregularities at NSSF. This implied that our choice of the case study was appropriate to the topic thus yielding clear and efficient results about the topic of study.

Table 4.1.6, it is realized that majority of the respondents believe that much of the irregularity cases are manifested through bribery with the percentage of 43.3% followed by through favoritism with 33.3% and lastly through embezzlement with 23.3%. This showed that majority of respondents with 70% having said that they have never detected any procurement irregularity at NSSF, it implies a high degree of secrecy and how such irregularity cases are practiced unnoticed by the majority of the people, most irregularity cases at NSSF are through offering of bribes which cannot be easily detected.

From the table 4.1.7, 80% of the respondents have ever attended any procurement training, which shows that the majority have knowledge about procurement and thus can give reliable and efficient information about the topic of study.

5.1.2 The causes of procurement fraud at NSSF.

Findings revealed that, 50% of respondents strongly agreed that conflict of interest is one of the primary causes of procurement irregularities at NSSF, This is also in line with, Hansen et al, (2005) who asserts that during Purchasing; an employee might not disclose a conflict of interest concerning a certain service provider. For example, the employee might award a contract to a relative’s company and this will ultimately cause procurement irregularity to such an institution.

According to the table 4.2.1, 60% of the respondents strongly agreed that lack of job security amongst the workers has fuelled procurement irregularity at NSSF, this has been further supported by, Daveas, (2006), who asserts that job insecurity amongst employees fuels them to adopt corruption tendencies in order to make a living.

According to the table 4.2.1, 73.3 % of the respondents strongly agreed that rationalization is a critical cause of procurement irregularities at NSSF; this is also inline with, Chikanza et al, (2005) who asserts that Rationalization also leads to fraud, an employee may commit fraud but still invent a rational explanation as to why the fraud has been committed.

5.1.3 Effects of ICT systems adoption on detection of such procurement irregularities.

From table 4.3.1, 60% of the respondents strongly agreed that implementation of ICT system in an organization enables it to have e-catalogue systems which has got numerous benefits to an organization while the remaining 40% agreed; this therefore shows that the majority of the respondents agreed that ICT systems enables the implementation of e-catalogues to an organization in order for it to be efficient this strongly response by respondents is also in line with Aberdeen group,(2006), who asserts that ICT enables the organization in implementation of the e-catalogue systems which enables an organization to have an efficient system of analyzing supplies capability, it further asserts that  Electronic catalogues can be understood as electronic documents, describing the offered products/services of a supplier for a specific call for competition (e.g. prospectuses).

According to table 4.4.1, it indicates that, 73.3 % of the respondents strongly agreed that ICT enables an organization to reduce costs in procurement related process , while 26.7% agreed , while none of the respondents, was neutral, disagreed, and strongly disagreed, this findings also shows that indeed ICT  enables an organization to reduce costs this is also in line with, Clarke,(1998) who asserts that Information and Communication Technology not only reduces the cost of transactions, it also improves process efficiency and can reduce administrative and other costs.

Findings revealed in table 4.4.1, shows that 50% of the respondents strongly agreed and the remaining percentage this therefore shows that 100% of the respondents agree with the fact that ICT enables an organization to increase its productivity this is also in line with Accenture, (2006), who asserts that Information and communication technology has increased on the Productivity of the organizations procurement staff and minimized on the chances of procurement irregularity , Enterprises that implement e-procurement report that procurement, accounting, and other corporate functions are more productive now than with traditional buying methods.

According to the table 56.7% of the respondents strongly agreed that ICT enables an organization to visualize its expenditure, while the remaining 33.3% of the respondents strongly agreed, while none of the respondents was neutral, disagreed or strongly disagreed, this therefore clearly shows that ICT enables an organization to visualize its expenditure this strong response is also in line with Lysons, (2006) who asserts that information and communication technology enables Centralized tracking of transactions enables full reporting on requisitions, items purchased, orders processes and payments made.

Table 4.4.1 shows that majority of the respondents strongly agreed that ICT enables an organization to monitoring and controlling of the procurement process while 23.3% agreed while none of the respondents were neutral, disagreed or strongly disagreed this is also in line with Lysons, (2006), who asserts that information and communication technology enables Centralized tracking of transactions enables full reporting on requisitions, items purchased, orders processes and payments made.

The table 4.4.1 shows that majority of the respondent assert that E-receipting is achieved in the implementation of ICT in the procurement process the Table further indicates a large majority of around 60% of the respondents strongly agreeing to the fact while 33.3% of the respondents agreed and the remaining percentage of the respondents were neutral this is also in line with Lysons, (2006) who asserts that ICT enables an organization to be able to use receipting techniques in its payment systems which will enable an organization to eliminate over and under payment during the transactions The paperless receipt is becoming more commonplace in most retail companies across the globe as a cost sever and also in fighting against fraud involved in the payment of different suppliers retail; and that’s good for retailers, the environment and consumers.

The table reveals that 50% of the respondents strongly agreed that ICT increase on the speed of the procurement process, while 26.7% of the respondents agreed while the remaining percentages of 23.3% of the respondents were neutral this strong response is also supported by Chaffey, (2006) who asserts that Using ICT increases speed in the procurement process since request for proposal is easily obtained in the procurement systems in electronic request for proposal becomes so easy for an organization this therefore enables an organization in the fight against fraud since it’s able to reduce on the chances of fraud in the process of procurement especially at the stage of the request for proposal.

5.1.4Ways of minimizing procurement irregularities.

Table 4.4.1 shows that proper management of procurement records helps in minimizing procurement irregularity at NSSF this is supported by the strong percentage of 46.7% strongly agreeing, while 33.3% agreed this is also supported by, lysons , (2006), who asserts that, Management of records is essential towards tracking of the fraudulent practices in an organization Procurement officers should be encouraged to management their records or to use professional staff to maintain procurement records.

The table 4.5.1 also indicates that majority of the respondents strongly and agreed that training of procurement personnel is essential towards minimizing of procurement irregularity while none of the respondents was neutral, disagreed, and strongly disagreed this positive response is also supported by Ntayi, (2005) who asserts that, The PPDA as the regulatory public procurement body should provide enough personnel to carry out the function and also provide adequate training to the procurement personnel so as to minimize procurement irregularities in government enterprises

According to table above, 46.7% of the respondents strongly agreed that employing procurement auditors is essential in minimizing procurement irregularity at NSSF; this is also at par with, Basheka, (2005), who contends that the government or private companies should employee procurement auditors in order to examine the procurement process of the system so as to identify the fraudulent stages in the procurement process so that the responsible authorities are made aware of the existence of the fraudulent procurement practices so that such criminals can be taken to courts of law and prosecuted so that fraud is eliminated.

5.2 SUMMARY OF FINDINGS.

The findings indicate that causes of procurement irregularity include, conflict of interest, lack of job security, rationalization, poor record keeping, low staff remuneration, influence of politicians, and limited procurement skills , while the relationship of minimizing procurement irregularities, proper management of procurement records, training of procurement personnel, employing procurement auditors, limiting political influence, eliminating corruption.

5.3 CONCLUSION

The study concludes that information and communication technology adoption is important to an organization in order to minimize procurement fraud.

5.4 RECOMMENDATIONS

The study recommends the administration of NSSF to install ICT systems like electronic funds transfer, electronic mail, electronic mail, electronic cards and catalogues, the study further recommends proper management of procurement records, training of procurement personnel, employing of procurement auditors, limiting, political influence, and eliminating corruption as important ways of minimizing procurement irregularities in an organization.

5.5 AREAS FOR FURTHER RESEARCH

From the above analysis more studies need to be done in the following areas.

Impact of technological advancement on procurement effectiveness in order to establish the ease in carrying out procurement activities as a result of advancing procurement.

Tools and techniques used to eliminate procurement fraud thus establishing the preventive measures to curb procurement irregularities cases.

REFERENCES

Chaffey, (2007) e-business and e-commerce management 3^rd edition Weele, et al (2010). Purchasing and Supply Chain Management: Analysis, Strategy, Planning and Practice (5th ed. ed.).

Lysons (2000) Purchasing and Supply Chain Management. Ernst and Young. (2000). Fraud, the Unmanaged Risk and International survey of the effect of

fraud on businesses. . Lysons and Gillingham, (2003) Purchasing and Supply Chain Management 6thedition Pranticehall ISBN 027365764 X.

Saunders, M. (1997), Strategic Purchasing and Supply Chain Management. 2ndedition, Pearson, England.

The National fraud authority London (2010). Annual fraud indicator www.attorneygeneral.gov.uk. Daily Monitor 30may 2011. Parliament of Uganda, the Public Accounts Committee (PAC) report (2010). The special report

of auditor general on the Commonwealth Heads of Government Meeting (CHOGM) 2007 Kampala.

Bessant (1998) ‘learning to Use office 94 for CLAIT and IBTII ISBN 1098765432. Public Accounts committee report, (2010). William Melody et al., Information and Communication Technologies (1986). Auditor General’s Reports (2010).

Katzscan (1996). An Introduction to Supply Chain Fraud, Telephone: 954-942-4141 www.katzscan.com, www.supplychainfraud.com

National fraud authority (2011). Procurement Fraud in the Public Sector Public Procurement & Disposal of Public Assets (2003), Government printer, Entebbe. Public Procurement and Disposal of Public Assets Authority (2007), Training Manual.

Parliament of Uganda, the Public Accounts Committee (PAC) report (2010).The special report of auditor general on the Commonwealth Heads of Government Meeting (CHOGM) 2007 Kampala.

Weele (2005) Purchasing &Supply Chain Management: Analysis, Strategy, Planning and Practice, 4th edition

QUESTIONNAIRE

TOPIC: IMPACT OF INFORMATION AND COMMUNICATION TECHNOLOGY ON PROCUREMENT FRAUD

A CASE STUDY: NSSF

Dear respondent

I am NAMUBIRU SUMAYAH a student of UICT, am carrying out a study on the above stated topic. You are one of the respondents randomly selected to participate in the study. The information given shall be treated with at most confidentiality and shall only be used strictly for academic purpose.

SECTION A:             GENERAL DATA

1. Which department do you belong to in this organization?

Procurement               finance                            marketing

adminstartion

• Sex: Male                    female

• Age a) 18 -29 b) 30 – 39 c)  40 and above

• Educational level

Certificate                               Diploma                      Degree             Others

5. For how long have you been working with NSSF group of companies?

Less than three years                                 4-7 years

8-10 years                                                  above 11 years

Please tick one appropriate.

Please tick one appropriate.

SECTION B: CAUSES OF PROCUREMENT FRAUD AT NSSF

Key: SA=strongly agree, A=agree, N=neutral, D=disagree, SD=strongly disagree

Tick in the box where appropriate.

Please mention other causes of procurement fraud reported.

……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………….

SECTION D: Relationship between ICT and procurement fraud

Key: SA= strongly agree, A=agree, N=neutral, D=disagree, SD=strongly disagree

Please mention other relationship between ICT and procurement fraud.

…………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………