Please use this identifier to cite or link to this item: https://dair.nps.edu/handle/123456789/2107
Title: NPS Government Purchase Card Program: An Analysis of Internal Controls
Authors: Alana M. Tweed
Keywords: P-Card
Purchase Card
Commercial Card
Government Purchase Card Program
Auditability
Audit Readiness
Internal Controls
COSO
Issue Date: 18-Mar-2014
Publisher: Acquisition Research Program
Citation: Published--Unlimited Distribution
Series/Report no.: Purchase Card Controls
NPS-CM-14-011
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 AOs and CHs 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.
Description: Contract Management / Graduate Student Research
URI: https://dair.nps.edu/handle/123456789/2107
Appears in Collections:NPS Graduate Student Theses & Reports

Files in This Item:
File SizeFormat 
NPS-CM-14-011.pdf743.06 kBAdobe PDFView/Open


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.