A KPMG-Ghana Institute of Procurement and Supply (GIPS) 2026 Procurement Enhancement Survey Report has revealed that 12% of respondents have experienced retaliation after reporting suspected fraud, compared with 26% in 2023.
Also, 86% of respondents indicated that procurement fraud occurs in their organisations, but to varying degrees, compared with 89% in 2023.
Again, 62% of respondents reported the desire for personal financial gain as the primary motivation for engaging in procurement fraud.
The 2026 survey indicated improvements in procurement governance, including stronger awareness of anti-fraud policies, procurement monitoring, investigation processes and performance measurement. However, fraud remains a persistent risk, highlighting the need for organisations to embed fraud risk assessments into enterprise risk management frameworks, regularly assess the effectiveness of procurement controls and strengthen oversight through periodic reporting to executive management and the board.
Most respondents who suspected procurement fraud reported it through established channels, demonstrating a willingness to report potential misconduct. However, limited access to anonymous reporting channels remains a concern.
The report said organisations should strengthen reporting mechanisms by implementing anonymous reporting channels and provide regular fraud awareness training to improve understanding of fraud risks, reporting obligations and escalation procedures.
The 2026 Procurement Enhancement Survey is the second edition of the KPMG-GIPS Procurement Survey and builds on the baseline established in 2023.
Respondents were asked about their awareness, experiences and perceptions of procurement processes controls, fraud risks and related practices within their organisations.
They were, however, not required to identify their organisations.
The survey received 505 responses, and they were mainly procurement practitioners.