ACL白皮书-采购卡控制保证.pdfVIP

ACL Continuous Controls Monitoring Controls Assurance for Purchasing Cards D I S C U S S I O N P A P E R PURCH A SING C A RD BACKGRO UN D Purchasing cards permit authorized employees to purchase products or services directly from vendors without having to go through the traditional paper-based purchase-to-payment process. Widely used by government agencies, educational institutions, and corporations, purchasing card programs reduce overhead costs by eliminating the need for individual purchase orders or contracts for each transaction, particularly for low-value purchases. In 2003, the U.S. federal purchasing card program accounted for $16 billion in government 1 expenditures. Purchasing cards are also gaining strong favor in private industry, with annual spending activity by U.S. corporations expected to climb from $80 billion in 2003 to $160 billion within the next five years.2 The need to increase operational efficiencies and cut costs is fueling the expanded use of