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As a result of the Sarbanes-Oxley Act (SOX) passed in the U.S. in 2002, organizations around the world have refocused their attention on maintaining a controls-compliant business environment.
Implementation of a well-controlled commercial card program is a key component of mitigating risk throughout the Procure-to-Pay process. Organizations define card program control goals such as:
Best practice organizations typically achieve card program control goals by implementing recommended practices within the five areas outlined in the Visa