Escolar Documentos
Profissional Documentos
Cultura Documentos
II
VOLUME II
1st Edition
© 2006
This manual is intended for the sole use of the members of Internal Audit Department
The contents of this manual may not be reproduced or reprinted in whole or in part without the express
written permission of the Authority
Kenya Revenue Authority Internal Audit Procedures Manual Vol. II
TABLE OF CONTENTS
CHAPTER PAGE
2 STANDARDIZED FORMS
4 FILE DIVIDERS 27
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Kenya Revenue Authority Internal Audit Procedures Manual Vol. II
IAD/HQ/17 Audit of Creditors and accruals
IAD/HQ/18 Audit of Cash in Hand and Bank
IAD/HQ/19 Audit of Fixed Deposits
IAD/HQ/20 Audit of Amount due from Treasury
IAD/HQ/21 Audit of Income
IAD/HQ/22 Audit of Expenditure (including Salaries)
IAD/HQ/23 Audit of Staff Recruitment procedures
IAD/HQ/24 Audit of Disciplinary Procedures
IAD/HQ/25 Audit of Promotion, Transfer and Reward systems
IAD/HQ/26 Audit of Staff Welfare
IAD/HQ/27 Audit of KRA Training schools
IAD/HQ/28 Audit of Investigation and enforcement procedures
IAD/HQ/29 Audit of Informer rewards procedures
IAD/HQ/30 Audit of Legal Services operations and procedures
IAD/HQ/31 Audit of Management Information Systems
IAD/HQ/32 Audit of Research and corporate planning operations
IAD/HQ/33 Audit of Library Operations
IAD/HQ/34 Audit of Complaints Centre
IAD/HQ/35 Audit of Registry and record keeping
IAD/HQ/36 Audit of Medical Scheme operations
IAD/HQ/37 Audit of Training scheme & staff development
IAD/HQ/38 Audit of retirement and success planning
DOMESTIC TAXES DEPARTMENT
IAD/DTD/1 Tax Audit Programme
IAD/DTD/2 Collections and compliance - PAYE compliance and instalments
IAD/DTD/3 Collections and compliance - VAT 3 compliance and domestic excise
IAD/DTD/4 Collections and compliance - Withholding tax and Withholding VAT
IAD/DTD/5 Debt management - Agency revenue
IAD/DTD/6 Debt management - Assessments and PRWCs
IAD/DTD/7 Debt management - Waivers and write offs
IAD/DTD/8 Audit of - Objections and appeals
IAD/DTD/9 Direct taxes - Pensions
IAD/DTD/10 Audit of - Remissions and Exemptions management
IAD/DTD/11 Audit of - Technical, policy and Legislation
International tax policy - Double tax treaties and agreements, International
IAD/DTD/12 practices and affairs
IAD/DTD/13 LTO - specialists section operations
IAD/DTD/14 Non filers and estimates management
IAD/DTD/15 Payments reconciliations and refunds
IAD/DTD/16 Returns processing
IAD/DTD/17 Taxpayer education and information
IAD/DTD/18 Taxpayer recruitment and registration
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IAD/DTD/19 Audit of Gaming, betting and casinos
IAD/DTD/20 Audit of foreign artist
IAD/DTD/21 Audit of Agency revenue (stamp duty, council rate)
CUSTOMS SERVICES DEPARTMENT
IAD/CSD/1 Audit of Operations of Bonded Warehouses
IAD/CSD/2 Audit of Customs Warehouses Procedures
IAD/CSD/3 Audit of Customs operations at Border stations
IAD/CSD/4 Audit of Verification and releasing procedures at ICDs and CFS
IAD/CSD/5 Audit of Revenue Reconciliations
IAD/CSD/6 Audit of Direct cash payments (Pay Box)
Audit of Customs Duty Exemptions, Remissions, Customs Warehouse Rent
IAD/CSD/7 Waiver
IAD/CSD/8 Audit of Customs Remissions
IAD/CSD/9 Audit of Operations at Post Parcels Office
IAD/CSD/10 Audit of Management of Security Bonds, Transit bonds, Warehousing bonds
Audit of Licensing of Clearing Agents, MUB, EPZ, Bonded Warehouses,
IAD/CSD/11 transit tracks
Audit of Operations of Export Promotion Programmes, Tax Remission Export
IAD/CSD/12 office and COMESA
IAD/CSD/13 Audit of Operations of MUBs and EPZ
IAD/CSD/14 Audit of Transit Monitoring Units
IAD/CSD/15 Audit of Baggage Halls Operations
IAD/CSD/16 Audit of Customs Debt Management
IAD/CSD/17 Audit of Declarations, manifest, valuation and verification procedures
IAD/CSD/18 Audit of Customs Refunds
IAD/CSD/19 Audit of Taxpayer Education and Recruitment
IAD/CSD/20 Audit of Operations of Transit Toll Stations
IAD/CSD/21 Audit of Overtime Operations
IAD/CSD/22 Audit of Post clearance audit procedures
IAD/CSD/23 Audit of Air Passage Service Charge
IAD/CSD/24 Audit of Air Navigation Service Charge/Civil Aviation Revenue
IAD/CSD/25 Audit of Export Processing procedures
IAD/CSD/26 Audit of Inspectorate units operations
IAD/CSD/27 Audit of Customs Preventive Services
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CHAPTER TWO: STANDARD WORKING PAPER FORMS
Initials Date
DEPARTMENT/SECTION:________________________________ Prepared by_______________
PERIOD OF AUDIT:________________________________________
Reviewed by_______________
SUBJECT:_____________________________________________
IAD/F/01
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INITIALS DATE
IAD/F/02
Kenya Revenue Authority Internal Audit Procedures Manual Vol. II
NON-CONFORMITY FORM
Initials Date
Department/Section:
Department/Section: ___________________________
__________________________ Prepared By: __________________________________
Subject: ______________________________________
______________________________________ Reviewed By: __________________________________
______________________________________________________________________________________
______________________________________________________________________________________
______________________________________________________________________________________
______________________________________________________________________________________
______________________________________________________________________________________
IAD/F/03
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AUDIT REVIEW
REVIEW FORM
DEPARTMENT/SECTION
Initials Date
PERIOD OF AUDIT: _______________________________________. Prepared by: ___________ _______
SUBJECT: ________________________________________________
Reviewed by: ___________ _______
IAD/F/04
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Initials Date
DEPARTMENT/SECTION:________________________________ Prepared by_______ ______
PERIOD OF AUDIT:________________________________________
Reviewed by_______ ______
SUBJECT: FILES/RECORDS REQUESTE/RETURNED BY THE AUDITORS
S. NO NAME DATE RECEIVED/ DATE RETURNED REMARKS
NO RETURNED
SIGNED BY
SIGNED BY
IAD/F/05
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Kenya Revenue Authority Internal Audit Procedures Manual Vol. II
TO:
FROM:
REF:
DATE:
This is to inform you that a team of Internal Auditors will be conducting an audit on the
______________________________________ system of your department/station/section on _______
The purpose of this audit is to examine and review the _________________________________ for the
period___________________________.
This exercise will be useful to your unit/section/department and ourselves. There should be no
restriction or limitation on the scope of this audit and in whatsoever circumstances, the internal audit
staff shall have unrestricted access to all the records, property and personnel.
The audit is scheduled to take approximately two weeks to complete and should there be any weakness
in the system, the same will be discussed with you together with our recommendations.
In order for us to work efficiently as possible, it is understood that your co-operation is greatly
appreciated.
Name of Signatory
I
AD/L/01
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INTERNAL MEMO
FROM:
DATE:
REF:
A team of internal auditors is scheduled to carry out the review of operations and controls at
…………………………. The team members are ………………………...(Include Name, Designation
and Personal Numbers).
Mr………………… (Name of Driver, Designation and Personal Number) will accompany the team to
…………. and return on………….. He will again travel on ……………. and return with the team on
………………….
Mr/Mrs/Ms…………………..(Include Name, Designation and Personal Number) will join the team
on ……………..to review the audit work and return with the auditors on …………………..
Please approve per diem allowances for the ………….officers and accountable transport imprest of
Kshs……………………….
Name of Signatory
IAD/L/02
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IAD/L/03
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IAD/L/04
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IAD/L/05
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Kenya Revenue Authority Internal Audit Procedures Manual Vol. II
TO:
FROM:
REF:
DATE:
We have reviewed the operations and controls over …………………………..which falls under your
Region/Department/Station/Section. In order to finalize our report on the assignment, we require your
input in form of management response. The response form part of the report to Management
(Commissioner of …………….and the Commissioner General).
Forwarded herewith are the Non-Conformity Forms for your response. Please complete the space
provided under management response and let us have them by ……………..
IAD/L/06
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Kenya Revenue Authority Internal Audit Procedures Manual Vol. II
INTERNAL MEMO
FROM:
DATE:
REF:
SUBJECT:
Name of Signatory
IAD/L/07
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Kenya Revenue Authority Internal Audit Procedures Manual Vol. II
Remarks ______________________________________________________________________
Prepared by ___________________________________________________________________
IAD/L/08
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Kenya Revenue Authority Internal Audit Procedures Manual Vol. II
Independence
1. Organizational placement of
the internal auditing function in
the Authority.
2. Objectivity of internal auditors.
Professional Proficiency
3. Technical proficiency of
auditors
4. Professionalism of auditors
5. Communication skills of
auditors
Scope of work
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14. Clarity of the audit report.
17. Was there anything about the audit(s) you especially liked?
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
18. Was there anything about the audit(s) you especially disliked?
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
19. Additional Comments.
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
IAD/L/9
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Kenya Revenue Authority Internal Audit Procedures Manual Vol. II
NAME OF UNIT:
Period of Coverage:
Week commencing From ………… to …………….
Officers Start of Staff initials/ Dates of week Report Writing
Initials Audit
1. Review and supervision
SDC/DC Assignment Report finalisation
Planning
2. Assignment Review and
Unit Head Planning Supervision Report finalisation
IAD/L/10
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Monthly Report
Date:
Ref:
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1.1
2.0
CUSTOMS SERVICES
2.1
4.1
1.1
1.2
2.0
CUSTOMS SERVICES
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2.1
3.1
3.4
4.0
ROAD TRANSPORT DEPARTMENT
4.1
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4.1
1.2
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3.2 Customer Implementation of a tax
administration quality
assurance programme.
4.0 PEOPLE
4.1 People Revitalization of the
human resources
Name of Signatory
1. Financial/Enhanced revenue
collection
2. Operational/Efficiency/Internal
processes
3. Customer
4. People
TOTAL
IAD/L/11
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Kenya Revenue Authority Internal Audit Procedures Manual Vol. II
A
Final audit report
Draft audit report
Memos
B
Planning Documents
Time budget analysis
Audit programmes
Actual time taken
C
Organization charts
Other structures
List of contact persons
Persons interviewed
D
Nonconformity Forms/Issues
Review notes
Compliance testing
Tests of Detail
E
Other Related Reports
(Audit, Investigation, Inspection, Research, Statistics, etc)
F
Other Correspondences
(Specify)
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CHAPTER FIVE: FILE INDEXES
REFERENCE NAMES OF FILES
1 KRA/5/1009/1'A' MISCELLANEOUS FILE
2 KRA/5/1009/1'B' STAFF GENERAL CORRESPONDENCES
3 KRA/5/1009/1'C' FLOAT FILE
4 KRA/5/1009/1'D' CORRESPONDENCES ON BOARD ISSUES
5 KRA/5/1009/2 AUDIT QUARTERLY REPORTS
6 KRA/5/1009/2'A' CUSTOMS DEPARTMENT
7 KRA/5/1009/2'B' VALUE ADDED TAX DEPARTMENT
8 KRA/5/1009/2'C' INCOME TAX DEPARTMENT
9 KRA/5/1009/2'D' ROAD TRANSPORT DEPARTMENT
10 KRA/5/1009/3'A' LEAVE FORMS
11 KRA/5/1009/3'B' LEAVE COMPUTATION FORMS
12 KRA/5/1009/4 HANDING AND TAKING OVER REPORTS
13 KRA/5/1009/5 MONTHLY PERFOMANCE REPORTS
14 KRA/5/1009/5'A' MOMBASA OFFICE REPORTS
15 KRA/5/1009/6'A' SECURITY MEETINGS
16 KRA/5/1009/6'B' SECURITY GENERAL
17 KRA/5/1009/7 STAFF APPRAISALS
18 KRA/5/1009/8 INSURANCE
19 KRA/5/1009/9 TRAINING GENERAL
20 KRA/5/1009/10 DEPARTMENTAL MEETINGS
21 KRA/5/1009/10'A' DEPARTMENTAL MEETINGS - MOMBASA OFFICE
KRA/5/1009/10’B’ AUDIT COMMITTEE MEETINGS
22 KRA/5/1009/11 REQUISITIONS
23 KRA/5/1009/12'A' INTERNAL AUDIT INTERVIEWS
24 KRA/5/1009/12'B' INTERVIEWS - GENERAL
25 KRA/5/1009/13 MINUTES OF HOUSING COMMITTEE
26 KRA/5/1009/14 HIV/AIDS
27 KRA/5/1009/15'A' MANPOWER WASTAGE
28 KRA/5/1009/15'B' ATTENDANCE REGISTER
29 KRA/5/1009/16 CORRESPONDENCE FROM/TO TAX PROGRAMME
30 KRA/5/1009/17 CORRESPONDENCE FROM/TO MIS
31 KRA/5/1009/18 CIRCULARS FROM FC AND SUPPLIES MANAGER
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32 KRA/5/1009/19 VACANT POSITIONS WITHIN KRA
33 KRA/5/1009/19’B’ CASUAL EMPLOYEE
34 KRA/5/1009/20 FOR CIRCULATION
35 KRA/5/1009/21 FINANCIAL STATEMENTS
36 KRA/5/1009/22'A' FAX MACHINE OPERATIONS
37 KRA/5/1009/22'B' TELEPHONES & MOBILE TELEPHONES
38 KRA/5/1009/23 COMMUNICATIONS TO AND FROM LEGAL OFFICE
39 KRA/5/1009/24 AUDITORS' CVS
40 KRA/5/1009/25 INCOME TAX CASH RECEIPTS
41 KRA/5/1009/26'A' PROCUREMENT
42 KRA/5/1009/26'B' EMMERGENCY PROCUREMENT
43 KRA/5/1009/27 INTERNAL CORRESPONDENCES
44 KRA/5/1009 /28 MEDICAL
45 KRA/5/1009/29 SEMINARS
46 KRA/5/1009/30 OFFICE EQUIPMENT
47 KRA/5/1009/31 STEERING COMMITTEE MEETINGS MINUTES
48 KRA/5/1009/32 SDV TRANSAMI - CLAIM CASE
49 KRA/5/1009/33 CORRESPONDENCES FROM AND TO
INVESTIGATION
50 KRA/5/1009/34 INSPECTION REPORTS OF KRA HDQS
51 KRA/5/1009/35 CORRESPONDENCES FROM AND TO PUBLIC
RELATIONS MANAGER
52 KRA/5/1009/36(A) CORRESPONDENCES/MEETINGS TO/FROM
KRA/5/1009/36(B) CONTROLLER AND AUDITOR GENERAL
53 KRA/5/1009/37 RELOCATION TO TIMES TOWER
54 KRA/5/1009/38 FOLLOW-UP ON IMPLEMENTATION OF REPORTS
55 KRA/5/1009/39 CORRESPONDENCE FROM AND TO MOMBASA
REGIONAL AUDIT OFFICE
56 KRA/5/1009/40 CORRESPONDENCES TO COMMISSIONER GENERAL
57 KRA/5/1009/41 STAFF WELFARE
58 KRA/5/1009/42 AUDIT MANUAL
59 KRA/5/1009/43 BSC IMPLEMENTATION
60 KRA/5/1009/44 CORRESPONDENCES TO/FROM BOARD
SECRETARY
61 KRA/5/1009/45 PERFORMANCE CONTRACT BETWEEN CG & SDC
INTERNAL AUDIT
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62 KRA/5/1009/46 EMPLOYEE CENSUS
63 KRA/5/1009/47 ACTION POINTS ON DISCIPLINARY CASES
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