NPS government purchase card program: an analysis of internal controls
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Authors
Tweed, Alana M.
Subjects
P-Card
purchase card
commercial card
government purchase card program
auditability
audit readiness
internal controls
COSO
purchase card
commercial card
government purchase card program
auditability
audit readiness
internal controls
COSO
Advisors
Rendon, Juanita M.
Rendon, Rene G.
Date of Issue
2014-03
Date
Mar-14
Publisher
Monterey, California: Naval Postgraduate School
Language
Abstract
The purpose of this research is to determine whether there are differences in perceptions between approving officials (AOs) and cardholders (CHs) regarding internal controls within the Government Purchase Card Program (GPCP) at the Naval Postgraduate School (NPS). A main component of the research is a voluntary and anonymous online survey deployed to the AOs and CHs at NPS. Results from the analysis of the survey data can be used to identify areas of improvement within the GPCP. Based on the data analysis, there were eight significant differences in perceptions of internal controls between AOs and CHs. They were identified in three of the five internal control components: risk assessment, information and communication, and monitoring activities. The data analysis revealed that AOs generally responded more positively than CHs, implying that AOs may perceive the strength of the GPCP's internal controls to be stronger than the CHs perceive them. In addition, there were survey items to which both AO and CH responded strongly, which included such things as password protection, separation of duties, and adequate fraud education. Both strong and weak internal controls have implications on auditability. The analysis identified potential implications of internal controls, or lack thereof, on auditability within the GPCP at NPS.
Type
Thesis
Description
Series/Report No
Department
Graduate School of Business & Public Policy (GSBPP)
Organization
Identifiers
NPS Report Number
Sponsors
Funder
Format
Citation
Distribution Statement
Approved for public release; distribution is unlimited.
Rights
This publication is a work of the U.S. Government as defined in Title 17, United States Code, Section 101. Copyright protection is not available for this work in the United States.