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TOP 10
130132 - Top_10_PCard
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TOP 10 P-CARD ANALYTICS
Purchasing cards permit authorized employees to purchase products or services directly from
vendors without having to go through the traditional purchase-to-payment process. Increased
use of purchasing cards provides many benefts faster receipt of goods, lower transaction
costs, better buying power with selected vendors, among others. With the success of these
programs, however, come signifcant challenges, one of which is the ability to efectively
monitor and analyze this high volume of (generally) low-value transactions.
ACL has extensive experience developing analytic tests help you uncover critical control
exposures within a P-Card program and also improve process efciencies while building a
culture of compliance across the organization. Get started today with our Top 10 P-Card tests!
Dormant Cards Lost or stolen P-Cards may be used for fraudulent purchases. Identify all active
P-Cardss that have not had any transactions for the previous X days.
Suspicious MCC/
SIC
Identify purchases made to merchants with rarely used Merchant Category Codes
(MCC) or Standard Industrial Classifcation (SIC) codes.
Weekend/Holiday
Purchases
Identify purchases by employees made on weekends or holidays that total greater
than a specifed threshold.
Inactive
Employees
Identify purchases for employees within X days prior to their termination/leave of
absence, or transactions for employees after their termination/leave of absence.
Split Purchases Split purchase transactions may be used to circumvent a single transaction limit or
otherwise used to avoid scrutiny. Identify purchases by the same employee to the
same merchant within X days, with each transaction less than a specifed
threshold, but total to greater than the threshold.
Disputed and
Declined
Disputed or declined transactions may be an indication of fraud. Identify
employees with P-Card transactions where the transaction was declined/disputed.
Keyword Testing Identify purchases where either the Merchant Name or Purpose feld contains a
word matching the list of specifed keywords.
Large
Transactions
Large transactions may be an indication of a capital expenditure inappropriately
paid for as an expense. Identify purchases greater than a threshold.
Top Spenders Cardholders with high transaction volumes are a higher risk for fraud. Identify top X
spenders that have not yet been identifed in the past Y analyses.
Round Amounts Transactions with round amounts may be an indication of use for purchasing gift
cards or cash advances. Identify transactions with amounts that are divisible by a
specifed divisor, totalling greater than a specifed threshold for an employee.