Accession Number:

ADA612960

Title:

NPS Government Purchase Card Program: An Analysis of Internal Controls

Descriptive Note:

Corporate Author:

NAVAL POSTGRADUATE SCHOOL MONTEREY CA GRADUATE SCHOOL OF BUSINESS AND PUBLIC POLICY

Personal Author(s):

Report Date:

2014-03-18

Pagination or Media Count:

90.0

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.

Subject Categories:

  • Economics and Cost Analysis

Distribution Statement:

APPROVED FOR PUBLIC RELEASE