Which of the following does NOT enhance compliance in procurement?

Allowing unrestricted access to purchases does not enhance compliance in procurement because it can lead to unauthorized spending and a lack of accountability. Without restrictions, individuals may make purchases that do not align with the company's procurement policies or budgets. This can create challenges in tracking spending, ensuring proper use of funds, and maintaining the integrity of the procurement process.

In contrast, the other options—tracking spending with procurement cards, laying out clear guidelines for card usage, and reviewing transactions regularly—each contribute positively to compliance by establishing structures and controls. Tracking spending helps organizations monitor and manage expenditures effectively, while clear guidelines ensure that everyone knows what is acceptable. Regularly reviewing transactions allows for the identification of any discrepancies or issues that need to be addressed, promoting adherence to company policies and standards.