Which of the following is NOT an appropriate technique for detecting a nonconforming goods or services scheme?

Determining if costs of the contract have exceeded the contract value is not an appropriate technique for detecting a nonconforming goods or services scheme because this method primarily focuses on financial aspects rather than the conformity of goods or services received. While it can provide insight into contract compliance and financial risks, it does not directly address the quality or specifications of the products or services themselves.

In contrast, reviewing inspection and test reports helps to ascertain whether the goods or services meet the required standards. Interviewing procurement personnel can unveil insights about the procurement process and any irregularities that might indicate nonconformance. Conducting unannounced inspections allows for real-time verification of what is actually being delivered versus what was contracted, directly targeting potential nonconforming issues. Thus, while the financial analysis of contract costs is important in a broader context, it does not specifically help in detecting issues related to nonconforming goods or services.