Marine Corps unit-level internal management controls for the government-wide commercial purchase card

Abstract

In this thesis, we offer recommendations to improve the current Marine Corps internal management controls for the Government-Wide Commercial Purchase Card (GCPC) program. The 2002 General Accounting Office testimony on the Navy GCPC program noted the continued existence of significant internal control weaknesses, despite a number of improvements made to the program over several years. Using the fraud triangle as its philosophical construct, this thesis develops practical methods by which to lessen the ability of those involved with administration of a GCPC program to rationalize improper and illegal actions. Its specific recommendations are to: convert the GCPC cards from individually named credit cards to unit cards with personalized numbers; change the appearance of the cards; control the number of cards within each unit by authorizing level five agency program coordinators to define and implement best practice controls; and provide electronic receipts of all cardholder transactions daily to Approving Officials and Agency Program Coordinators.