Purchase Cards: Control Weaknesses Leave Army Vulnerable to Fraud, Waste, and Abuse

Gregory D. Kutz · Ronald Damien Malfi

2002年2月 · DIANE Publishing

關於這本電子書

The DoD is promoting departmentwide use of purchase cards (PC) for obtaining goods and services. PC are used exclusively for gov't.-related purchases; transactions include acquisitions at or below the $2,500 threshold, commercial training request valued at or below $25,000, and payments on contracts. The benefits of using PC are lower transaction processing costs and less "red tape" for both the gov't. and vendors. This audit of the Army's PC program addresses whether: the Army's overall control environ. and mgmt. of the PC program were effective, the Army's internal control activities operated effectively and provide reasonable assurance that PC were used appropriately, and indications existed of fraudulent, improper, and questionable transactions. Ill.