Download or read book Audit of Acquisition Card Transactions written by and published by . This book was released on 2004 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Usage of Acquisition Cards written by and published by . This book was released on 2000 with total page 10 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 1997, the use of acquisition cards became mandatory in Health Canada for the purchase of all goods under the value of $5,000, whenever & wherever it was efficient & operationally feasible to do so. This report presents results of an audit of selected Visa & MasterCard acquisition card transactions occurring from April to September 1999. Transactions selected for review were assessed according to criteria related to purchase limits, credit limits, and scope of use. Audit results are presented with regard to transaction monitoring, card usage, expenditure certification, payment of sales tax, and transaction processing. Management actions subsequently taken to strengthen the acquisition card control framework & address other concerns are also outlined.
Download or read book Usage of Acquisition Cards Health Canada written by and published by . This book was released on 1999 with total page 9 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 1997, the use of acquisition cards became mandatory in Health Canada for the purchase of all goods under the value of $5,000, whenever & wherever it was efficient & operationally feasible to do so. This report presents results of an audit conducted to review, assess, and report on the adequacy of the control framework in place for Visa & MasterCard acquisition card transactions, and to examine the extent to which Treasury Board & Health Canada policies were complied with in fiscal 1997-98. Audit results are presented with regard to general management of the transaction card program, card activation & cancellation procedures, card usage, analysis & monitoring of transactions, and accounting & payment.
Download or read book Audit of the Use of Acquisition Cards by Responsibility Centre Managers for Purchases electronic Resource written by Kesler, Ivan and published by Department of Indian Affairs and Northern Development [i.e.] Indian and Northern Affairs Canada, Departmental Audit and Evaluation Branch. This book was released on 1999 with total page 39 pages. Available in PDF, EPUB and Kindle. Book excerpt: Acquisition cards are being used by federal departments as a convenient & less burdensome method of procurement & payment for goods & services that meet eligibility conditions and that are within levels of delegated procurement authority. This report presents findings of an audit conducted at Indian & Northern Affairs to: examine processes & procedures governing acquisition card usage & existing control, monitoring, & reporting mechanisms; determine the extent of compliance with Treasury Board & departmental policies & procedures; and assess the efficiency & effectiveness of the department's use, management, and administration of acquisition cards. The audit covered headquarters and the British Columbia, Yukon, and Northwest Territories regions, representing 80% of the department's cardholders.
Download or read book Audit of Acquisition Card Use written by and published by . This book was released on 2006 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report presents the results of an assurance audit of acquisition card use within the Department of National Defence. In fiscal year 2004/05, acquisition cards were used for 350,000 transactions totalling approximately $139 million. The purpose of the audit was to assess compliance with current policy requirements, to determine if opportunities exist for enhanced controls and to examine enablers and impediments to increased use. While not always compliant with the letter of policy, users are taking a common sense approach to managing the cards and, for the most part, are compliant with the intent of policy. In some cases, policy requirements should be re-examined and/or stated more concisely.
Download or read book Audit Guide written by Stephen William Lipscomb and published by DIANE Publishing. This book was released on 2004-04 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: The fed. gov't. expended $15 billion through Fed. purchase card programs (PCP) in FY 2002. Fed. agencies are responsible for establishing and maintaining internal control to provide reasonable assurance that: the goals and objectives of the PCP are met; and safeguards against fraudulent, improper, and abusive purchases are adequate. This guide focuses on audits of internal control activities -- designed to prevent or detect fraudulent, improper, and abusive purchases -- in gov't. PCPs. Provides practical guidance for consideration by internal and external auditors, investigators, and program management oversight personnel in assessing the adequacy and performance of those control activities and identifying areas of internal control for potential improvement.
Download or read book Audit of the Use of Acquisition Cards by Responsibility Centre Managers for Purchases written by Ivan Kesler and published by . This book was released on 1999 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Acquisition cards are being used by federal departments as a convenient & less burdensome method of procurement & payment for goods & services that meet eligibility conditions and that are within levels of delegated procurement authority. This report presents findings of an audit conducted at Indian & Northern Affairs to: examine processes & procedures governing acquisition card usage & existing control, monitoring, & reporting mechanisms; determine the extent of compliance with Treasury Board & departmental policies & procedures; and assess the efficiency & effectiveness of the department's use, management, and administration of acquisition cards. The audit covered headquarters and the British Columbia, Yukon, and Northwest Territories regions, representing 80% of the department's cardholders.
Download or read book Audit of Acquisition Card Management written by and published by . This book was released on 2018 with total page 13 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Follow up on Audit of Acquisition Card Use written by and published by . This book was released on 2011 with total page 4 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Acquisition Overseas Purchase Card Transactions by DoD Dependents Schools Europe written by and published by . This book was released on 2004 with total page 53 pages. Available in PDF, EPUB and Kindle. Book excerpt: Our overall audit objective was to determine whether purchase card transactions originating outside the United States were appropriate. Specifically, we used data mining techniques to identify high-risk transactions that appeared to be prohibited by guidance or that met a fraud profile or both. We limited the scope of this project to selected transactions by DoDDS-Europe. We reviewed the management control program as it related to the overall objective.
Download or read book Acquisition Purchase Card Use and Contracting Actions at the U S Army Corps of Engineers Louisville District written by and published by . This book was released on 2004 with total page 49 pages. Available in PDF, EPUB and Kindle. Book excerpt: This audit is in response to a Defense Hotline referral regarding irregularities in purchase card use and contracting actions at the U.S. Army Corps of Engineers, Louisville District. The Hotline allegations related to purchase card irregularities were associated with transactions reviewed from March through June 2002 as part of an Army Regulation 15-6, "Procedure for Investigating Officers and Boards of Officers," investigation. We reviewed transactions associated with the investigation to determine whether purchase card-related allegations were substantiated. The District Contracting Division had overall responsibility of the purchase card program for 42 field offices across 5 states. In FY 2003, the District was composed of 166 cardholders and 95 approving officials, including alternate approving officials, ' responsible for purchase card accounts. District cardholders made 15,228 purchase card transactions, valued at 85.9 million. During this review, we looked at 597 FY 2003 transactions for 12 purchase cardholder accounts, valued at $993,000.
Download or read book Audit of Acquisition Cards written by and published by . This book was released on 2011 with total page 10 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The Audit of Acquisition Cards is part of the approved Treasury Board of Canada Secretariat's (Secretariat's) Three Year Risk-Based Audit Plan 2010-2013. Acquisition cards provide government departments with a convenient, simplified, and practical method of procuring and paying for goods and services while ensuring effective financial controls. Use of acquisition cards is governed by the Treasury Board Directive on Acquisition Cards and operates pursuant to section 2 of the Financial Administration Act. This directive replaced the 1998 Policy on Acquisition Cards"--Executive summary, p. 2.
Download or read book Procurement Card Program a Review of Internal Controls written by Portland (Or.). Office of the City Auditor. Audit Services Division and published by . This book was released on 2002 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The objective of the audit was to determine whether (1) the internal controls of the City's procurement card system are reasonable and adequate to prevent misuse or abuse of the credit cards, and (2) procurement card transactions are in compliance with current applicable City policies and procedures"--Pg.5.
Download or read book Acquisition Cards Audit written by and published by . This book was released on 2008 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Auditing Your Payment Cards Processes Systems and Applications A Step by Step Pcidss Compliant Audit Program A Practice Guide for Payment Card Bran written by Nwabueze Ohia and published by Independently Published. This book was released on 2017-07-31 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite investment made by businesses that process, store, transmit and access cardholder information in the area of security, data breaches have continue to occur in a disturbing scale leading to loss of funds by cardholders, financial institutions and insurance companies. Players in the payment cards ecosystem such as the card brands (American Express®, Discover®, JCB, MasterCard®, VISA®, Union Pay® and Verve®), card issuers, terminal owners/acquirers, processors and payment switches have suffered losses and reputational damages due to inadequate security controls, process flaws as well as poor monitoring and oversight by those who are saddled with the responsibility to do so. Where vulnerabilities are left unaddressed, chances are that fraudsters and attackers could exploit them to their advantage. As the cyber security space evolves, fraudsters and attackers have continued to change their techniques of committing cyber crimes to maintain an edge. Credit, debit and prepaid card data have been stolen from unsuspecting cardholders through various scheming and fraudulent means. Personal Identification Number (PIN) information associated with credit and debit cards that serve as the last point of defense for chip cards has been stolen and used to commit fraud. Concerned business have failed to comply with relevant information security and control standards such as Payment Card Industry Data Security Standard (PCI DSS), Payment Applications Data Security Standard (PADSS), ISO 27001 and ISO 22301 as best practice. The objective of this practical guide is to offer the reader a step by step guide on how to carry out the audit/review of the payment cards processes, systems and applications to provide that needed assurance to stakeholders (management, investors and regulators) on the adequacy and effectiveness of controls in the payment cards processes and systems. Businesses that process, store, transmit and access cardholder information as a matter of corporate governance and regulation perform audit of the payment cards processes, systems and applications in a defined cycle. However, the personnel carrying this audit burden have sometimes fallen short in their responsibilities with its attendant impact on the confidentiality, integrity and availability of cardholder information. This book will close this gap by first highlighting some of the risks, vulnerabilities, and process/control lapses associated with the payment card environment and how they can impact the security of cardholders' information. This is important to raise the awareness of the reader on the risks/vulnerabilities inherent in the payment card processes, systems and applications. Thereafter, the steps on how to carry out the audit testing to identify those process, system and control failures in the area of payment card policies, processes, applications, databases, change management, redundancy and data backup, vendor management and third party services, encryption key management, terminal security, network security, vulnerability management, operating systems security, credit card portfolio management, card operations (priming, production, stocking & distribution), instant card issuance, reissuance among others. The primary audience are e-Business Managers, QSAs, IT security managers, IT risk managers, IT managers, business managers and IT auditors) who are responsible for developing, implementing, operating, managing and reviewing the controls, technology and processes that are required to secure the system and comply with PCIDSS requirements.
Download or read book Horizontal Audit of the Acquisition Cards Process written by Parks Canada. Office of Internal Audit and Evaluation and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book GAO written by and published by . This book was released on 2003 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
