Internal Control Review of Business Purchasing Card Programs

Author:

Manfreda-Foley Teresa1ORCID

Affiliation:

1. Marymount University, USA

Abstract

This chapter examined the internal control procedures for an organization's purchasing card program. Utilizing the results of the company's most recent audit, it was found that inefficiencies existed in the company's internal control processes. The data provided also indicated that processes and procedures are not currently in place for the acceptable use of the company's credit card. This lack of policies and procedures led to the misappropriation of funds. Theoretical and practical implications were discussed in this chapter. This study reveals how a risk management plan can protect the institution and the employees.

Publisher

IGI Global

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