NPS government purchase card program: an analysis of internal controls
Tweed, Alana M.
Rendon, Juanita M.
Rendon, Rene G.
MetadataShow full item record
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.
Approved for public release; distribution is unlimited.
Showing items related by title, author, creator and subject.
An analysis of internal controls for material management operations within Navy Medical Command activities Adams, Ronald L.; Warywoda, Theodore (1984-12);The requirement for strong internal controls to eliminate waste, fraud, abuse, and mismanagement in the Federal Government has been mandated by law and Presidential policy. However, there are events which indicate that ...
Hidaka, Daisuke; Owen, Jared L. (2015-12);According to a 2010 report, the Department of Defense (DOD) spends over $300 billion each year on contracts to sustain the organization as an operational military force. Since 1992, the Government Accountability Office ...
Cheney, Eric D. (Monterey, California ; Naval Postgraduate School, 2002-06);The Department of the Navy budget is expanding from $96.1 billion in 2001 to an expected $108.3 billion in 2003. It is important that in our pursuit of scarce dollars, the people who provide us the money trust that we will ...