NPS Government Purchase Card Program: An Analysis of Internal Controls

Report Number: NPS-CM-14-011

Series: Contract Management

Category: Purchase Card Controls

Report Series: Sponsored Report

Authors: Alana M. Tweed

Title: NPS Government Purchase Card Program: An Analysis of Internal Controls

Published: 2014-03-01

Sponsored By: Acquisition Research Program

Status: Published--Unlimited Distribution

Research Type: Graduate Student

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Keywords: P-Card, purchase card, commercial card, government purchase card program, auditability, audit readiness, internal controls, COSO


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