Você está na página 1de 2

AUDIT ACTIVITY

A. CASH ON HAND/IN VAULT


1. Ask the custodian and control officer if they are the one who take
responsibilities of the keys.
2. Ask/observe if the sealed currency and bagged coins are in
circulation in FIFO bases.
3. Ask if the vault door combination is changed yearly and if and if holder
resigned/transfer.
B. TELLERS CASH
1. Check if the teller has the sole access to their cages.
2. Check if they had the following documents:
1. Transfer slips
2. Daily statement of cash accountability
3. Document on cash overage/shortage
3. Sight-checking of cash if not turned in at the end of the day.
C. CASH OPERATIONS
1. Validation of transaction with supporting documents
1. Deposits receipts
2. Cash receipts
2. Ask if late cash deposits are handled by one teller.
3. Checks payable to companies/corporations should not be accepted
to be deposited in their accounts or enclosed for an individual.
4. teller should check if:
1. Deposit slip/receipt includes name of depositor/payer and account
number.
2. Stamps: Non-negotiable = Check Received
Paid = Encashed Checks
3. Item counts the checks = corresponding deposit slip
4. Endorsement of checks
5. Ask teller if:
1. They prepare deposit slips
2. they make debit/credit memo
3. they post to ledger
4. they have access to bookkeeping items
5. they holds customers passbook
6. they assist in preparation of customer statements

DATE
Day 1
-do-doDay 2
-do-do-

Day 3
-do-do-

Day 4

-do-

REMARKS

7. they holds customers statements for delivery


8. they have access to signature cards
9. they opens new accounts
10. they issues checkbooks to depositor
6. Ask if the tellers cash is counted and returned to cash in vault when on
vacation.
7. Cash count when teller is absent is done by auditor or other person not
connected with cash department.
8. Ask if they conduct unannounced cash count and who do it.
9. There are rotation of tellers job.
10. Ask if they have separate receiving and paying tellers.
****nothing follows****
AUDIT PROGRAM for CASH ON HAND / IN VAULT

-doDay 5
-do-do-do-