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Audit Program Area: Auditor

AUDIT PROCEDURES WP Ref Initials

(1)       Carry out a surprise physical verification of cash.

(2)       Check that the physical cash balance tallies with the balance shown by the cash book.

(3)       Check that the cash book is upto date at all times.

(4)       Check that the cash in safe/cash in transit is within the insurance cover taken.

(5)       Check that fidelity insurance cover is taken in the names of persons who have the custody of cash.

(6)       Check that receipts are issued  by  the  cashier at the time of receipt of cash from the employees / others.

(5)          Check that signatures  of  the payee are taken by the cashier on the cash payment Voucher at the time of making cash payment.

Time Date Date CheckedSpent Expected Finished Remarks By:

* For a “No” answer, cross-reference to either a compensating control or to audit work which has been performed or is to be performed.

Questionnaire

Client NameInternal Control Framework

Date Completed:Completed By:Reviewed By:

Question Yes No* Comments /Description

To the best of my knowledge, the answers and comments noted above are accurate and reflect the current internal controls within this department:

* For a “No” answer, cross-reference to either a compensating control or to audit work which has been performed or is to be performed.

Questionnaire

Name and Title of Person Completing Form (please print) Name and Title of Department Director (please print)

Signature of Person Completing Form Signature of Department Director

4/21/2023Date Form Completed Date of Department Director's Signature

* For a “No” answer, cross-reference to either a compensating control or to audit work which has been performed or is to be performed.

Questionnaire

Employee Responsible for Task

To the best of my knowledge, the answers and comments noted above are accurate and reflect the current internal controls within this department:

* For a “No” answer, cross-reference to either a compensating control or to audit work which has been performed or is to be performed.

Questionnaire

Name and Title of Department Director (please print)

Signature of Department Director

Date of Department Director's Signature

Finding Ref # Control Testing

Finding

Management Response & Treatment