Audit Program - Cash 6a694u

Company’s Name Audit Program on

Cash Done Date By

W/P Ref.

Remarks

AUDIT OBJECTIVE: To ascertain that cash balances represent cash on hand or held on deposit by third parties; completely recorded; and properly accumulated in the underlying financial records. ANALYTICAL PROCEDURES 1. Explained movement and investigate any unexplained or unusual relationships between current period, prior period and budgeted amounts. 2. Review listing of bank s authorized by the board of directors or other authorized body or official and compare to those s included in the general ledger. 3. Review/Examine cash receipt and cash disbursement book. 4. Review lost of fund custodians and the amounts authorized by the BOD or other authorized body and compare those amounts with the general ledger balances. DETAILED TEST OF TRANSACTIONS AND B ALANCES 5. Obtain and review period end bank reconciliation for bank s. Then, perform the following: a. Test mathematical accuracy of the reconciliation b. Agree balances on the reconciliation to the general ledger and bank statements c. Trace un-cleared checks to the subsequent bank statements d. Trace subsequent deposit of deposit in-transit to subsequent bank statements. e. Investigate long-outstanding, material and unusual reconciling items. 6. Perform desk review of bank reconciliation for the months prior to the period end cut-off date. 7. Re-perform the translation of balances denominated in foreign currencies. 8. For selected inter-bank or inter-company transfer made prior to and subsequent to the period-end, perform cut-off tests. 9. Conduct surprise cash count on cash on hand and other funds on hand under the custody of the treasurer/cashier/ fund custodian, which form part of the cash items and obtain certification from the fund custodian. 10. Other substantive procedures for CASH ______________________________________________________________ ______________________________________________________________ ______________________________________________________________ ______________________________________________________________ ______________________________________________________________ ______________________________________________________________ 11. Conclude on the results of the work performed

Approved By: _______________________ Notes: Others indicate and estimated time and the actual time spent and the level of experience of the staff to perform the procedures.