The focus of this audit was to determine if agencies have effective controls over expenditure incurred using corporate purchasing cards. We also reviewed the expenses incurred by the chief executive officers of the agencies to assess whether there was adequate independent review of their purchasing card use.

We assessed the policies and practices at 9 agencies, over a 9 month period, using the following lines of inquiry:

1. Do agencies have appropriate policies and administrative systems in place for government purchasing cards?
2. Are suitable controls in place to monitor and manage the issue and use of cards and the timely approval of card transactions?
3. Do agencies periodically review their use of purchasing cards and act on any identified shortcomings?

Our sample included 1 agency from our 2014 audit.

We conducted this across government benchmarking audit (AGBA) under section 18 of the Auditor General Act 2006 and in accordance with Australian Auditing and Assurance Standards. AGBAs assess and benchmark agencies against common business practices to identify good practices, and control weaknesses and exposures so that agencies, including those not audited, can compare their own performance.