Return-Path: Received: from vps.transocean.com by vps.transocean.com (Dovecot) with LMTP id 6RSwOeSd+FhoLQAAInt2oQ ; Thu, 20 Apr 2017 04:39:17 -0700 Return-path: Envelope-to: kathleen@transocean.com Delivery-date: Thu, 20 Apr 2017 04:39:17 -0700 Received: from ccm31.constantcontact.com ([208.75.123.227]:35023) by vps.transocean.com with esmtps (TLSv1.2:ECDHE-RSA-AES256-GCM-SHA384:256) (Exim 4.88) (envelope-from ) id 1d1AQQ-00035H-Ha for kathleen@transocean.com; Thu, 20 Apr 2017 04:39:16 -0700 Received: from [10.252.0.106] ([10.252.0.106:41026] helo=p2-jbsvcs5292.ad.prodcc.net) by 10.249.240.10 (envelope-from ) (ecelerity 4.2.1.52273 r(Core:4.2.1.11)) with ESMTP id CA/F0-14943-1AD98F85; Thu, 20 Apr 2017 07:38:09 -0400 DKIM-Signature: v=1; q=dns/txt; a=rsa-sha256; c=relaxed/relaxed; s=111405; d=ap-now.ccsend.com; h=date:mime-version:subject:X-Feedback-ID:message-id:from:reply-to:list-unsubscribe:list-unsubscribe-post:sender:to; bh=/DgGAGBCfYVtcr35ZkL7IXKd5sqzHRsQI3u+zLrvb1A=; b=aFgnUDXJcLbWZLjFvKqQYNp6OPObItc3Cyg6xb5E/afvscY2pt9dwo1lAGU8cDqwPTBPPPN+zaSxmtf8NIkAMjg06BlWIacxSsgZUZ6Qm1kgk1dUihgDpjpWTuItjic5ZC9AfsNq5fljuFVnpHNmKKFMrx6osWumz8rya4em9XU= Message-ID: <1127731008622.1101245055428.1701981338.0.450737JL.2002@scheduler.constantcontact.com> Date: Thu, 20 Apr 2017 07:38:09 -0400 (EDT) From: Mary Schaeffer Reply-To: editorial_director@ap-now.com Sender: Mary Schaeffer To: kathleen@transocean.com Subject: A Missing P-card Control MIME-Version: 1.0 Content-Type: multipart/alternative; boundary="----=_Part_397048201_1107444450.1492688289721" List-Unsubscribe: List-Unsubscribe-Post: List-Unsubscribe=One-Click X-Campaign-Activity-ID: 8bf3c1f1-e928-496c-a92e-e295fb08de9d X-Channel-ID: 7acc5340-800d-11e6-a964-d4ae5275b546 X-Mailer: Roving Constant Contact 2012 (http://www.constantcontact.com) X-Return-Path-Hint: Ai/PB8ekoSWypLuKV+wjenQ==_1101245055428_esxTQIANEeapZNSuUnW1Rg==@in.constantcontact.com X-Roving-Campaignid: 1127731008622 X-Roving-Id: 1101245055428.1701981338 X-Feedback-ID: 7acc5340-800d-11e6-a964-d4ae5275b546:8bf3c1f1-e928-496c-a92e-e295fb08de9d:1101245055428:CTCT X-CTCT-ID: 79e54ea0-800d-11e6-a8f5-d4ae5275b546 X-Spam-Status: No, score=-8.6 X-Spam-Score: -85 X-Spam-Bar: -------- X-Ham-Report: Spam detection software, running on the system "vps.transocean.com", has NOT identified this incoming email as spam. The original message has been attached to this so you can view it or label similar future email. If you have any questions, see root\@localhost for details. Content preview: Having trouble viewing this email? Click here http://campaign.r20.constantcontact.com/render?m=1101245055428&ca=8bf3c1f1-e928-496c-a92e-e295fb08de9d Who Gets the Credit Card Bill: When Internal Controls Go Awry ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ [...] Content analysis details: (-8.6 points, 3.0 required) pts rule name description ---- ---------------------- -------------------------------------------------- 0.0 URIBL_BLOCKED ADMINISTRATOR NOTICE: The query to URIBL was blocked. See http://wiki.apache.org/spamassassin/DnsBlocklists#dnsbl-block for more information. 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Click here http://campaign.r20.constantcontact.com/render?m=1101245055428&ca=8bf3c1f1-e928-496c-a92e-e295fb08de9d Who Gets the Credit Card Bill: When Internal Controls Go Awry ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Dear Kathleen Recently, an AP supervisor was sentenced to two years in prison for embezzling close to $2 million. The details of the case are below. What is particularly interesting is how he was able to manipulate a weakness in the company's process to his own advantage-at least temporarily. The Case: An accounts payable supervisor made purchases on a company credit card issued to an executive, according to his plea agreement. He would then alter the invoices and conceal the personal expenses as business costs in the company's records. How? He intercepted incriminating statements and used computer software to alter them, then falsified the company's records by falsely characterizing the illicit transactions as legitimate business expenses, prosecutors said. The Weakness: While he didn't have the credit card, it appears he had access to the credit card number, expiration date and CVC code. The Outcome: He was charged with embezzlement, wire transfer fraud and tax fraud. (He didn't report the income). He was sentenced to two years in prison plus he must make restitution. Resource: To help our readers uncover those instances where there might be some risk in their p-card programs, p-card expert, Lynn Larson is creating a three-hour online P-card Program Risk Analysis e-Workshop for us. We hope you can join us for it on June 21st. It will also be available for Anytime Viewing, if you can't make that date. Participants will receive: * Bonus Value #1: Includes 130+ question Risk Analysis template in Excel for your own use and customization. * Bonus Value #2: P-card Policy and Procedures Manual Guide For additional information about the P-card Program Risk Analysis e-Workshop [http://r20.rs6.net/tn.jsp?f=001_hPjnnsoARDk3knm_EqygBbm2VY9SGNM563HTshbTeGv9Em8dfoITPXJeD9gw6w-FFpn8-560IE_P9NXxrW_F0bBPvW_FDWdvD8C0lMEtRrcr_c90yivvMJ6dm82QhFVWJYqjwAA7WdVaDscf_PegMb2YheIOl8Bdk5oDG5kvWP-8-nGjLk0bNRx4s5lHgL_qrqPLBA1Lkw=&c=gbE2vN6RUbRHSnEsWYGDzxkEOuFheSr6pF9dkVNtV6Jxlpkd9rTGqw==&ch=GXiuq420JOHLfi8Xb_1LBJVdsmGG8J6MiQOFHvilsl6z8QyVz8wPBQ==] or to register, go here [http://r20.rs6.net/tn.jsp?f=001_hPjnnsoARDk3knm_EqygBbm2VY9SGNM563HTshbTeGv9Em8dfoITPXJeD9gw6w-FFpn8-560IE_P9NXxrW_F0bBPvW_FDWdvD8C0lMEtRrcr_c90yivvMJ6dm82QhFVWJYqjwAA7WdVaDscf_PegMb2YheIOl8Bdk5oDG5kvWP-8-nGjLk0bNRx4s5lHgL_qrqPLBA1Lkw=&c=gbE2vN6RUbRHSnEsWYGDzxkEOuFheSr6pF9dkVNtV6Jxlpkd9rTGqw==&ch=GXiuq420JOHLfi8Xb_1LBJVdsmGG8J6MiQOFHvilsl6z8QyVz8wPBQ==] The following webinars [http://r20.rs6.net/tn.jsp?f=001_hPjnnsoARDk3knm_EqygBbm2VY9SGNM563HTshbTeGv9Em8dfoITH1TY3AzLqphkevQwCc1xPZKTb4KIZdkdNB-DHcfKakW4tTfvYYHVGe43rUKubW-768Pkg42NhrSnZCDRU8kHaRuj-CtKWFObafelcNq6Im2oasjrWUcPPoxgnT_dAivD-LTspEtFKPAf8QBKe1G3uzUO7iHS90YVim2Y-mLbfCzwPiESx_5b2s=&c=gbE2vN6RUbRHSnEsWYGDzxkEOuFheSr6pF9dkVNtV6Jxlpkd9rTGqw==&ch=GXiuq420JOHLfi8Xb_1LBJVdsmGG8J6MiQOFHvilsl6z8QyVz8wPBQ==] are also included in our webinar [http://r20.rs6.net/tn.jsp?f=001_hPjnnsoARDk3knm_EqygBbm2VY9SGNM563HTshbTeGv9Em8dfoITIGCHPSTAQJjyufX7QFAn2aWQl-w_5jVKSlwTRqMfKiwXdpR8yARdz2X_qLgIoVWjvRcIYEkYkUtO-CvrEEesBFY_78MyBCFezHR1QOiqej-8lwk7AdYEtsUduR_iDXGTHpOeWUEtojhGEIavsUyB80=&c=gbE2vN6RUbRHSnEsWYGDzxkEOuFheSr6pF9dkVNtV6Jxlpkd9rTGqw==&ch=GXiuq420JOHLfi8Xb_1LBJVdsmGG8J6MiQOFHvilsl6z8QyVz8wPBQ==], Anytime Viewing [http://r20.rs6.net/tn.jsp?f=001_hPjnnsoARDk3knm_EqygBbm2VY9SGNM563HTshbTeGv9Em8dfoITFbhxxQkJs5MAOA1Bv9z4FI0k9xpM5UAy15tWdUyN1NQuNC1q1q2O0-9B6C7kN0bGle59fB-Ld5K1UeB1d-t2fXqW_laU5gk8hcR-2QpoKDBzEMJ_S6-Ujp-8e6PVNYdrSDCIyoo9rpH&c=gbE2vN6RUbRHSnEsWYGDzxkEOuFheSr6pF9dkVNtV6Jxlpkd9rTGqw==&ch=GXiuq420JOHLfi8Xb_1LBJVdsmGG8J6MiQOFHvilsl6z8QyVz8wPBQ==],and platinum [http://r20.rs6.net/tn.jsp?f=001_hPjnnsoARDk3knm_EqygBbm2VY9SGNM563HTshbTeGv9Em8dfoITFqE55k3ysku1DTsq8Z79NpWZZtgtuNtveCMxo7zkxihfF21nI6woFt9ZwBLpS-umh7p0QA3yCzzBI8r7jDRkwbljRcgU51E573hkXcTkeTs8UAYtcN0pLy5dt81h3ng1xrb1d_fCPgNgonKKqii8tQ=&c=gbE2vN6RUbRHSnEsWYGDzxkEOuFheSr6pF9dkVNtV6Jxlpkd9rTGqw==&ch=GXiuq420JOHLfi8Xb_1LBJVdsmGG8J6MiQOFHvilsl6z8QyVz8wPBQ==] memberships. If you wish to pay by check, download our Order Form [http://r20.rs6.net/tn.jsp?f=001_hPjnnsoARDk3knm_EqygBbm2VY9SGNM563HTshbTeGv9Em8dfoITMdw9Oihaw4drE9lzNu11AOxKp-RpVVT23FNfK-mzok5nl06Kf8zEnvxy4POoJEOrj_OcPIszkQjQW3xMuYd6IxTV_2pcTTfmIOnNtOKbhTgcj5AbZlPSjdUbAqPijvjDKv77uEfAKfv5OFHtnAshlv0t9-YjZ-HbQ==&c=gbE2vN6RUbRHSnEsWYGDzxkEOuFheSr6pF9dkVNtV6Jxlpkd9rTGqw==&ch=GXiuq420JOHLfi8Xb_1LBJVdsmGG8J6MiQOFHvilsl6z8QyVz8wPBQ==]here [http://r20.rs6.net/tn.jsp?f=001_hPjnnsoARDk3knm_EqygBbm2VY9SGNM563HTshbTeGv9Em8dfoITMdw9Oihaw4drE9lzNu11AOxKp-RpVVT23FNfK-mzok5nl06Kf8zEnvxy4POoJEOrj_OcPIszkQjQW3xMuYd6IxTV_2pcTTfmIOnNtOKbhTgcj5AbZlPSjdUbAqPijvjDKv77uEfAKfv5OFHtnAshlv0t9-YjZ-HbQ==&c=gbE2vN6RUbRHSnEsWYGDzxkEOuFheSr6pF9dkVNtV6Jxlpkd9rTGqw==&ch=GXiuq420JOHLfi8Xb_1LBJVdsmGG8J6MiQOFHvilsl6z8QyVz8wPBQ==] and write the webinar in on one of the blank lines. Upcoming AP Now Webinars * T&E Best Practices to Ensure Compliance with IRS Regs [http://r20.rs6.net/tn.jsp?f=001_hPjnnsoARDk3knm_EqygBbm2VY9SGNM563HTshbTeGv9Em8dfoITAZEOtf_hcP-Fy1KpFTD8TMweCgOpVxjdUZmFoFpROQLBv1Fi_19_qj97rOGTOgWzvwVaXKebxO85PaM8mnq19U3mzk-0CU-SHbPoD3JsVzvKn8ImZ7-3XCEWG87EgG6oO75iruw094w-9bSWPudFmU=&c=gbE2vN6RUbRHSnEsWYGDzxkEOuFheSr6pF9dkVNtV6Jxlpkd9rTGqw==&ch=GXiuq420JOHLfi8Xb_1LBJVdsmGG8J6MiQOFHvilsl6z8QyVz8wPBQ==] April 20 * Master Vendor File Best Practices [http://r20.rs6.net/tn.jsp?f=001_hPjnnsoARDk3knm_EqygBbm2VY9SGNM563HTshbTeGv9Em8dfoITM0tYS3Sjazt60pvH__Zang9_oHWOaCPWzmJUzzeG67vb_4Mk9Uhe9U5rtP4NsHi38NwI5yN9a1G2tfiHnPGbMiLs1uvnart3KsqkhPXb5u78ypfrLOMwvFfGakFRSLVlAA_USF42hrqO0EHXa2Cotc=&c=gbE2vN6RUbRHSnEsWYGDzxkEOuFheSr6pF9dkVNtV6Jxlpkd9rTGqw==&ch=GXiuq420JOHLfi8Xb_1LBJVdsmGG8J6MiQOFHvilsl6z8QyVz8wPBQ==]May 10 * Developing Issues: Payment Attitude Survey Results May24Other Upcoming Programs * Payment Fraud Prevention Symposium + Workshops We'll be in Philadelphia on July 13-14 and Denver on June 8-9.See the details for the Symposium here [http://r20.rs6.net/tn.jsp?f=001_hPjnnsoARDk3knm_EqygBbm2VY9SGNM563HTshbTeGv9Em8dfoITPNwfEKA1v82BEjZzL7Nx9CJBP0l326mxDElMkkws4C64MmBkkWnskBTX-3NQWYtEgxhPLEk-lDouJ5Abld1OjHYW9qs0w24iESradQZFMY9iMLWn5Hw0qpfxeOIbfevcVQ15Bbm94Bq-qcoKR8jWU8=&c=gbE2vN6RUbRHSnEsWYGDzxkEOuFheSr6pF9dkVNtV6Jxlpkd9rTGqw==&ch=GXiuq420JOHLfi8Xb_1LBJVdsmGG8J6MiQOFHvilsl6z8QyVz8wPBQ==], the T&E workshop here [http://r20.rs6.net/tn.jsp?f=001_hPjnnsoARDk3knm_EqygBbm2VY9SGNM563HTshbTeGv9Em8dfoITL7wWmEVgw3FwS598fFnpGNtxO8qQZzuBOeg1dY6PBsSnFSEXMpH8go5T1WQ1cC9HejUyG3gY_5xQ2FcyUxsOxcRKl3iaFlp63ju80RGYxQhgc53NKlxsaz4jKXFOc7h0sV3qkkvcd0G4WdpYb7-iRA=&c=gbE2vN6RUbRHSnEsWYGDzxkEOuFheSr6pF9dkVNtV6Jxlpkd9rTGqw==&ch=GXiuq420JOHLfi8Xb_1LBJVdsmGG8J6MiQOFHvilsl6z8QyVz8wPBQ==], and the Policy & Procedures Manual Workshop here [http://r20.rs6.net/tn.jsp?f=001_hPjnnsoARDk3knm_EqygBbm2VY9SGNM563HTshbTeGv9Em8dfoITL7wWmEVgw3F662qXJNJjehj6ulmPpMsr4LyFEcQFuvVkunl52yaK6SnWpx3F6QrzXETb90t0Qbi9eKFlVeCyCk5166UZ4S2bPy0dFpNDXy3OuvmP_w-y2AdWt5-EDjUoxbGXYQ_dha-XLzXhsRP_eY=&c=gbE2vN6RUbRHSnEsWYGDzxkEOuFheSr6pF9dkVNtV6Jxlpkd9rTGqw==&ch=GXiuq420JOHLfi8Xb_1LBJVdsmGG8J6MiQOFHvilsl6z8QyVz8wPBQ==]. You can register for all three here [http://r20.rs6.net/tn.jsp?f=001_hPjnnsoARDk3knm_EqygBbm2VY9SGNM563HTshbTeGv9Em8dfoITPNwfEKA1v82fWXzYheRDoNeSdeTI3PE0wxqzxQUULwnk6HxyMBLpapHPXM76U7J8dpY47qo7p2oVaz72tEKrziOouXigzcPZ68zhDqt-AtJXuHolfsMjebURv5cVBIouWAAqajPix9HieMDUuePrpA=&c=gbE2vN6RUbRHSnEsWYGDzxkEOuFheSr6pF9dkVNtV6Jxlpkd9rTGqw==&ch=GXiuq420JOHLfi8Xb_1LBJVdsmGG8J6MiQOFHvilsl6z8QyVz8wPBQ==] (and save $200). * Accounts Payable Best Practice Certificate Program- a self-study, go-at-your-own-pace, take-the-exam-at-your-convenience program, with no ongoing CPE requirements. You can get the details about it here [http://r20.rs6.net/tn.jsp?f=001_hPjnnsoARDk3knm_EqygBbm2VY9SGNM563HTshbTeGv9Em8dfoITJZmTW4PEITUvD4vfY3y5P1NNMgDDxzF3N24DwJu_bk6wielEwrmXyYA0Nf5J9Ic2tr0Sb0uwHaQQ91nf8hGp5q47D46TSX8JQGVKDiuXpFLTWSP4q5pq-xQDcNj9VkWik-df51l9o4szD-wjNDlM2w=&c=gbE2vN6RUbRHSnEsWYGDzxkEOuFheSr6pF9dkVNtV6Jxlpkd9rTGqw==&ch=GXiuq420JOHLfi8Xb_1LBJVdsmGG8J6MiQOFHvilsl6z8QyVz8wPBQ==]. Enroll your entire department; group rates available. Contact publisher@ap-now.com for details. ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Regards, Mary Schaeffer AP Now Keeping up Just Got Easier: AP Now Membership Options * Newsletter [http://r20.rs6.net/tn.jsp?f=001_hPjnnsoARDk3knm_EqygBbm2VY9SGNM563HTshbTeGv9Em8dfoITH1TY3AzLqphsqucoHTw5aOIltuDwR4R9jwsqGVXTDB25kb0pt-pM8nuBKcp1Dsh7QO-N6RJN4AJ6sUYyg2ehJJ7f4ht-N0zWzTmuhNDv-klihen7ek3T1gvHjz0v_YnRDKxK3LJjXxtU9mDh1C9LjZ3xrEnN7O2lCnJLFBt0zgxA4d2OvXkgFsWCqkgRbh6fg==&c=gbE2vN6RUbRHSnEsWYGDzxkEOuFheSr6pF9dkVNtV6Jxlpkd9rTGqw==&ch=GXiuq420JOHLfi8Xb_1LBJVdsmGG8J6MiQOFHvilsl6z8QyVz8wPBQ==] - Monthly 4-page quick read publication focused on emerging issues impacting the accounts payable and payment function. Subscription now also includes the March AP Best Practices webinar and the fall AP Recognition Week webinar. * Porta [http://r20.rs6.net/tn.jsp?f=001_hPjnnsoARDk3knm_EqygBbm2VY9SGNM563HTshbTeGv9Em8dfoITDcSYlomCm6-gMJ1KfzEWbXCGp6PsL_X1EkRyizkfH2RoiScKeGD2phb4Tq06UdYmNWvYLNLyM3TmP3D4G7uO2WvAlMtTF6ANu5HaBcQIXkkURyKSY7Xcc6tWz7QeAScQ00YxBkc3p5S9PAMvVz7Mtc=&c=gbE2vN6RUbRHSnEsWYGDzxkEOuFheSr6pF9dkVNtV6Jxlpkd9rTGqw==&ch=GXiuq420JOHLfi8Xb_1LBJVdsmGG8J6MiQOFHvilsl6z8QyVz8wPBQ==]l - Newsletter (as described above)+ access to database filled with articles, tips and diagnostic checklists * Annual Webinar Pass [http://r20.rs6.net/tn.jsp?f=001_hPjnnsoARDk3knm_EqygBbm2VY9SGNM563HTshbTeGv9Em8dfoITIGCHPSTAQJjyufX7QFAn2aWQl-w_5jVKSlwTRqMfKiwXdpR8yARdz2X_qLgIoVWjvRcIYEkYkUtO-CvrEEesBFY_78MyBCFezHR1QOiqej-8lwk7AdYEtsUduR_iDXGTHpOeWUEtojhGEIavsUyB80=&c=gbE2vN6RUbRHSnEsWYGDzxkEOuFheSr6pF9dkVNtV6Jxlpkd9rTGqw==&ch=GXiuq420JOHLfi8Xb_1LBJVdsmGG8J6MiQOFHvilsl6z8QyVz8wPBQ==]- All AP Now's one-hour webinars (2 per month except January when there's only one) * Anytime Viewing Pass [http://r20.rs6.net/tn.jsp?f=001_hPjnnsoARDk3knm_EqygBbm2VY9SGNM563HTshbTeGv9Em8dfoITFbhxxQkJs5MAOA1Bv9z4FI0k9xpM5UAy15tWdUyN1NQuNC1q1q2O0-9B6C7kN0bGle59fB-Ld5K1UeB1d-t2fXqW_laU5gk8hcR-2QpoKDBzEMJ_S6-Ujp-8e6PVNYdrSDCIyoo9rpH&c=gbE2vN6RUbRHSnEsWYGDzxkEOuFheSr6pF9dkVNtV6Jxlpkd9rTGqw==&ch=GXiuq420JOHLfi8Xb_1LBJVdsmGG8J6MiQOFHvilsl6z8QyVz8wPBQ==] - 25 one-hour webcasts available for viewing at your convenience * Platinum [http://r20.rs6.net/tn.jsp?f=001_hPjnnsoARDk3knm_EqygBbm2VY9SGNM563HTshbTeGv9Em8dfoITFqE55k3ysku1DTsq8Z79NpWZZtgtuNtveCMxo7zkxihfF21nI6woFt9ZwBLpS-umh7p0QA3yCzzBI8r7jDRkwbljRcgU51E573hkXcTkeTs8UAYtcN0pLy5dt81h3ng1xrb1d_fCPgNgonKKqii8tQ=&c=gbE2vN6RUbRHSnEsWYGDzxkEOuFheSr6pF9dkVNtV6Jxlpkd9rTGqw==&ch=GXiuq420JOHLfi8Xb_1LBJVdsmGG8J6MiQOFHvilsl6z8QyVz8wPBQ==]- Newsletter + portal + Webinar Pass and more Plus Anytime Viewing Pass P.S. Please feel free to forward this to any colleagues or friends who work in or are responsible for the accounts payable function. We appreciate your doing so. [http://ui.constantcontact.com/sa/fwtf.jsp?m=1101245055428&a=1127731008622&ea=kathleen%40transocean.com] P.P.S. If you need to contact us, please do not reply to this. Please write us instead atpublisher@ap-now.com [mailto:publisher@ap-now.com] Gray [http://ui.constantcontact.com/sa/fwtf.jsp?m=1101245055428&a=1127731008622&ea=kathleen%40transocean.com] ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ This email was sent to kathleen@transocean.com by editorial_director@ap-now.com. Update Profile/Email Address https://visitor.constantcontact.com/do?p=oo&m=001A457wo4ghmmqzGZb5S3XYg%3D%3D&ch=7acc5340-800d-11e6-a964-d4ae5275b546&ca=8bf3c1f1-e928-496c-a92e-e295fb08de9d Instant removal with SafeUnsubscribe(TM) https://visitor.constantcontact.com/do?p=un&m=001A457wo4ghmmqzGZb5S3XYg%3D%3D&ch=7acc5340-800d-11e6-a964-d4ae5275b546&ca=8bf3c1f1-e928-496c-a92e-e295fb08de9d Privacy Policy: http://www.constantcontact.com/legal/service-provider?cc=about-service-provider Online Marketing by Constant Contact(R) www.constantcontact.com CRYSTALLUS, Inc. | 560 Peoples Plaza #197 | Newark | DE | 19702 ------=_Part_397048201_1107444450.1492688289721 Content-Type: text/html; charset=utf-8 Content-Transfer-Encoding: quoted-printable
Have you overlooked something when setting up you= r p-card program?
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Who Gets the Credit Card Bill:
When Internal Control= s Go Awry
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Dear Kathleen
 
Recently, an AP s= upervisor was sentenced to two years in prison for embezzling close to $2 m= illion. The details of the case are below. What is particularly interesting= is how he was able to manipulate a weakness in the company's process to hi= s own advantage-at least temporarily.
=
The Case: An accounts payable supervisor made purchase= s on a company credit card issued to an executive, according to his plea ag= reement. He would then alter the invoices and conceal the personal expenses= as business costs in the company's records.
<= br />How? He intercepted incriminating statements and used computer softwar= e to alter them, then falsified the company's records by falsely characteri= zing the illicit transactions as legitimate business expenses, prosecutors = said.

The Weakness: While he didn't have the credit ca= rd, it appears he had access to the credit card number, expiration date and= CVC code.

The Outcome: He was charged with embezzlement, w= ire transfer fraud and tax fraud. (He didn't report the income). He was sen= tenced to two years in prison plus he must make restitution.

Resource: To help our readers uncov= er those instances where there might be some risk in their p-card programs,= p-card expert, Lynn Larson is creating a three-hour online P-card Program = Risk Analysis e-Workshop for us. We hope you can join us for it on June 21s= t. It will also be available for Anytime Viewing, if you can't make that da= te. Participants will receive:
  • Bonus Value #1: Includes 130+ question Risk Analysis te= mplate in Excel for your own use and customization.
  • Bonus = Value #2: P-card Policy and Procedures Manual Guide
    • For additional information about the P-card Program Risk Analysis e-Workshop or to register,= go here 
     
The following webinars are also included in our webinar, Anytime Viewing,and platinum memberships. If you wish to pay by check, download our <= /span>Order Form here and write the webinar in on one of the= blank lines.
&nb= sp; 
Upcoming AP Now Webinars
Other Upcoming Programs    
  • Payment Fraud Prevention Symposium= + Workshops  We'll be in Philadelphia on July 13-14 and Denver on = June 8-9.See the details for the Symposium here, the T= &E workshop here, and the Policy & Procedures Manual Wo= rkshop here. You can register for all three here (and save $200).
  • Accounts Payable Best Practice Certificate Program<= /strong> - a self-study, go-at-your-own-pace, take-the-exam-at-your-conveni= ence program, with no ongoing CPE requirements.
    You can get the details about it here. Enroll your entire department; group rates available= . Contact publisher@ap-now.com for details.
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Regards,
Mary Schaeffer
AP No= w
= Keeping up Just Got Easier:
= AP Now Membership Options
  • Newsletter - Monthly 4-page quick read publication focused on emerging issues impac= ting the accounts payable and payment function. Subscription now also inclu= des the March AP Best Practices webinar and the fall AP Recognition Week we= binar.
  • Portal - Newsletter (as described above)+ access t= o database filled with articles, tips and diagnostic checklists  
  • = Annual Webinar Pass - All AP Now's one-hour webinars (2 per m= onth except January when there's only one)
  • Anytime Viewing Pass - 25  one-hour webcasts availa= ble for viewing at your convenience
  • Platinum - Ne= wsletter + portal + Webinar Pass and more Pl= us Anytime Viewing Pass
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3D"Accounts
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<= img height=3D"96" border=3D"0" width=3D"600" optionname=3D"THANKSGIVING2FTR= " src=3D"https://imgssl.constantcontact.com/letters/images/1101093164665/th= anksgiving2_ftr2.jpg" />
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CRYSTALLUS, Inc., 560 Peoples Plaza #197, N= ewark, DE 19702
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SafeUnsubscribe™ kathleen= @transocean.com
Update Profile | About our service provider
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