**GAO-08-333**                      Published: Mar 14, 2008. Publicly Released: Apr 09, 2008.                  

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## Highlights

Over the past several years, GAO has issued numerous reports and testimonies on internal control breakdowns in certain individual agencies' purchase card programs. In light of these findings, GAO was asked to analyze purchase card transactions governmentwide to (1) determine whether internal control weaknesses existed in the government purchase card program and (2) if so, identify examples of fraudulent, improper, and abusive activity. GAO used statistical sampling to systematically test internal controls and data mining procedures to identify fraudulent, improper, and abusive activity. GAO's work was not designed to determine the overall extent of fraudulent, improper, or abusive transactions.

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## Topics

Auditing and Financial Management

AccountabilityEmbezzlementFederal agenciesFraudInternal controlsProgram abusesProgram evaluationProgram managementRisk assessmentRisk factorsRisk managementStandardsStatistical dataStrategic planningProgram goals or objectivesWaste, fraud, and abuse