Waste, Fraud, and Abuse in Agency Travel Card Programs

Waste, Fraud, and Abuse in Agency Travel Card Programs

Date: September 28, 2010
Creator: Hatch, Garrett
Description: The Travel and Transportation Reform Act of 1998 required federal employees to use travel charge cards to pay for the expenses of official government travel. The dollar volume of travel card transaction has nearly doubled from FY1999 to FY2009. This report discusses card misuse committed by federal employees, and Congress's response, which has included hearings and legislation intended to enhance travel card management and oversight.
Contributing Partner: UNT Libraries Government Documents Department
Waste, Fraud, and Abuse in Agency Travel Card Programs

Waste, Fraud, and Abuse in Agency Travel Card Programs

Date: January 25, 2011
Creator: Hatch, Garrett
Description: This report discusses travel card misuse committed by federal employees, as well as Congressional response, which has included hearings and legislation intended to enhance travel card management and oversight.
Contributing Partner: UNT Libraries Government Documents Department
Statutory Offices of Inspector General: Past and Present

Statutory Offices of Inspector General: Past and Present

Date: September 25, 2008
Creator: Kaiser, Frederick M.
Description: Statutory offices of inspector general (OIG) consolidate responsibility for audits and investigations within a federal agency. Established by public law as permanent, nonpartisan, independent offices, they now exist in more than 60 establishments and entities, including all departments and largest agencies, along with numerous boards and commissions. Various initiatives and proposals in the 110th Congress are designed to strengthen the IGs' independence, add to their reports, and create new posts in the Intelligence Community.
Contributing Partner: UNT Libraries Government Documents Department
Does the knowledge of unaudited account balances adversely affect the performance of substantive analytical procedures?

Does the knowledge of unaudited account balances adversely affect the performance of substantive analytical procedures?

Date: December 2009
Creator: Pike, Byron J.
Description: Auditors use substantive analytical procedures to make assertions about the adequacy and appropriateness of client balances. The analytical procedure process consists of auditors creating independent account expectations and corroborating unusual fluctuations through obtaining and evaluating additional audit evidence. Prior analytical procedure research has found that knowledge of clients' unaudited account balances biases auditors' expectations towards the current year figures. However, this research has failed to examine the impact of biased expectations on the subsequent stages of analytical procedures. This dissertation assesses the full impact of biased account expectations on auditors' use of analytical procedures. I experimentally test the hypotheses of my dissertation through administering an experiment to senior level auditors. After inducing an account expectation bias that favors the client account balance in half the participants, I examine the auditors' cognitive investigation into an unusual account fluctuation. The results indicate that a biased account expectation negatively affects auditors' judgment quality. In particular, a biased expectation leads auditors to favor hypotheses and additional information that supports the proposition that the client's balance is reasonably stated. Alternatively, auditors with unbiased account expectations are more willing to consider all hypotheses and are able to identify the most pertinent additional information to the decision ...
Contributing Partner: UNT Libraries