Fiscal Year 2017 Risk Assessments of the NCUA’s Charge Card Programs

The National Credit Union Administration (NCUA) Office of Inspector General conducted risk assessments of the NCUA’s charge card programs as required by the Government Charge Card Abuse Prevention Act of 2012. The objectives of this engagement were, in part, to assess, identify, and analyze the risks of illegal, improper, or erroneous purchases and payments made through the NCUA’s purchase and travel card programs and determine whether the results of our risk assessments justified performing an audit. This engagement encompassed all three charge card programs and covered activity from October 1, 2016, through September 30, 2017.