To detect nonconforming goods or services fraud, which documents should be reviewed?

• A. Purchase orders and contract specifications
• B. Contractor's statements, claims, invoices, and supporting documents
• C. Test and inspection results for the relevant period
• D. All of the above

Answer: (D)

The main idea is that catching fraud in nonconforming goods or services relies on a complete, cross-checked documentary trail. Purchase orders and contract specifications lay out exactly what was required—the goods or services, quantities, and the acceptance criteria. The contractor’s statements, claims, invoices, and supporting documents show what they assert was delivered and what they billed, including any changes or deviations claimed. Test and inspection results for the relevant period provide objective evidence of whether the delivered items met the specified quality and performance requirements.

Putting these pieces together lets you see if what was billed matches what was required and what actually passed inspections. It helps uncover discrepancies, unapproved deviations, or inflated charges that point to fraud. Relying on just one type of document can miss warning signs—for example, clean invoices when test data don’t corroborate, or test results that don’t align with the contract, or missing documentation for a claimed deviation.

So, reviewing purchase orders and contract specs, contractor statements/invoices with supporting documents, and test/inspection results collectively provides the most reliable path to detect nonconforming goods or services fraud.