Information
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Audit Title
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Document No.
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Client / Site
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Conducted on
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Prepared by
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Location
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Personnel
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Select date
General
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Is there an updated procedure manual for the office?
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Is everyone required to take their vacation?
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Is the official / department head bonded?
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Is there a copy of the office fixed asset list on hand?
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Is the inventory periodically reviewed and assets accounted for?
Receipts
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Are receipts used for all intakes of money?
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Are receipts prenumbered?
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Are all receipts dated, signed and have the amount of money received filled out and a copy given to the customer?
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Are all checks received properly filled out and stamped before the receipt is issued?
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Does each cash drawer balance out daily and verified by a second party?
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Are amounts collected appropriate?
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Does someone other than the person receiving the money prepare the bank deposits daily?
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Is mail opened daily and checks received stamped immediately?
Dispursements
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Are all disbursements made by prenumbered checks?
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Are all unused checks accounted for and adequately safeguarded ?
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Are checks approved by someone other than the person responsible for keeping the books?
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Are all voided checks marked void and accounted for?
Bank accounts
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Are the bank statements reconciled monthly by someone other than who prepares the deposits and checks?
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Are the bank statements and reconciliations turned into the auditors office in a timely manner?
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Are voided checks accounted for and appropriately handled?
Accounting bookkeeping reporting
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Are transactions entered daily?
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Are daily transactions verified with the reports?
Cash on hand
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Currency:
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Checks, money orders & credit card transactions:
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Total money on hand:
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Minus starting funds:
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Cash drawer balance:
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Does the cash on hand balance with reports?
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The above cash was counted in my presence and returned to me intact.