Audit Guide: Auditing and Investigating the Internal Control of Government Purchase Card Programs

Abstract

Federal government purchase card programs, which have been in existence governmentwide since 1989, were established to streamline federal agency acquisition processes by providing a low-cost, efficient vehicle for obtaining goods and services directly from vendors. As shown by the chart, purchase card programs have experienced dramatic growth and accounted for $15.2 billion in government expenditures in fiscal year 2002. The primary objective of this guide is to provide practical guidance for consideration in performance audits and investigations of government purchase card programs. The guide provides auditors and fraud investigators with a basis for understanding the operations, risks, and internal control of a government purchase card program, which in turn provides a basis for conducting investigations of fraud in a government purchase card program.

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Document Details

Document Type
Technical Report
Publication Date
Nov 01, 2003
Accession Number
AD1180719

Entities

People

  • Charles R. Hodge
  • David Childress
  • Don Fulwider
  • Francine Delvecchio
  • Gregory Kutz
  • Jason D Kelly
  • Jeffrey C. Steinhoff
  • Jeffrey Jacobson
  • John P. Ryan
  • Julia Matta
  • Sidney Schwartz
  • Stephen W. Lipscomb

Organizations

  • United States Government Accountability Office

Tags

DTIC Thesaurus Topics

  • Accounting
  • Acquisition
  • Business Administration
  • Case Studies
  • Commerce
  • Contractors
  • Contracts
  • Data Mining
  • Department Of Defense
  • Electronic Equipment
  • Employment
  • Financial Management
  • Governments
  • Law
  • Management Personnel
  • National Governments
  • Performance Tests
  • Personnel Management
  • Procurement
  • Program Management
  • Statistical Samples
  • Statistical Sampling
  • Training

Readers

  • Defense Financial Management and Audit.
  • Organizational Process Management (OPM).
  • Research Science/Academic Research