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    Audit Program Financial

    Uploaded by

    Sandeep Bajaj
    The document outlines an internal audit program for district offices of Sindh Rural Support Organization. It lists 37 activities to be completed before or during the audit such as obtaining trial balances, bank statements, general ledgers, asset lists, and more. The purpose is to verify financial documentation and data, ensure compliance with policies and agreements, and check processes like community investment funds, vocational training programs, and asset management. The status of completing each activity is recorded for sample districts Thatta, Badin, and Khairpur.

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    © All Rights Reserved
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    Audit Program Financial

    Uploaded by

    Sandeep Bajaj
    26 views12 pages
    The document outlines an internal audit program for district offices of Sindh Rural Support Organization. It lists 37 activities to be completed before or during the audit such as obtaining trial balances, bank statements, general ledgers, asset lists, and more. The purpose is to verify financial documentation and data, ensure compliance with policies and agreements, and check processes like community investment funds, vocational training programs, and asset management. The status of completing each activity is recorded for sample districts Thatta, Badin, and Khairpur.

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    The document outlines an internal audit program for district offices of Sindh Rural Support Organization. It lists 37 activities to be completed before or during the audit such as obtaining trial balances, bank statements, general ledgers, asset lists, and more. The purpose is to verify financial documentation and data, ensure compliance with policies and agreements, and check processes like community investment funds, vocational training programs, and asset management. The status of completing each activity is recorded for sample districts Thatta, Badin, and Khairpur.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    26 views12 pages

    Audit Program Financial

    Uploaded by

    Sandeep Bajaj
    The document outlines an internal audit program for district offices of Sindh Rural Support Organization. It lists 37 activities to be completed before or during the audit such as obtaining trial balances, bank statements, general ledgers, asset lists, and more. The purpose is to verify financial documentation and data, ensure compliance with policies and agreements, and check processes like community investment funds, vocational training programs, and asset management. The status of completing each activity is recorded for sample districts Thatta, Badin, and Khairpur.

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    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    Sindh Rural Support Organization

    Internal Audit Department

    Audit Program District Office Core Prior to


    Audit
    Yes or No

    Sr. #
    Particulars Obtained
    1 Trial Balance- Current period
    2 Trial Balance- Prior period
    3 Sample Sheet
    4 Prior period Internal Audit Report
    5 List of all project and Copies of all agreements
    6
    Copies of Financial and progress reports to Donors and Management
    7 MER reports/NFRs
    8 Check SOPs and Manuals are available in District office and Branch
    Offices
    9 list of signatories for voucher and bank
    10 List of Existing Employees
    11
    List of employees along with resignated/left staff and their reasons
    12 Copies of Bankstatements and reconciliations
    13 General Ledgers of all Heads
    14
    Selected sample vouchers
    15 Print outs of audit Checklists/vouching schedule if Done in Hard
    16 Copies of vouchers and related supporting
    17 List of assetes with coding
    18 List of vehicles
    19
    List of vehicles along with average of calculation & VRM log books
    20 Leave Record & Attendance
    21 Stationary Register
    22 Petty cash register / daily cash closing Certificates
    23 Reconciliation of Branch Wise Recovery
    24 Recovery register / Daily Cash Closing Certificates
    25 List of Users in FIS at Particular Location
    26 List of Users in MIS Particular Location

    27
    User Rights Report in FIS - User Wise

    28
    User Rights Report in MIS - User Wise
    29 Generate Editing Log Reports in FIS
    30 Generate Editing Log Reports in MIS
    31 Verification of External Parties
    32 Any other information
    33 Check the last Utility bills during the audit.i.e Electricity,Sui Gas & PTCL
    bills.
    34 Current Account Ledger of Location and HO
    35 Obtain legal staus of misappropriated amount by MF Staff after the
    filing case against party
    36 List of Approved Vendors of Particular Location From Procurement
    Department & District Office
    37 Grievance Redressal Mechanism
    After/ During
    After/ During Yes or No
    Audit
    Yes or No District Thatta
    Remarks If No
    Activity Activity or Not
    Performed Performed
    Purpose Applicable

    Verify Opening of Current with Closing of Previous


    Verifiy all transaction are accordance with SRSO financial Manuals
    Assure Compliances
    Preapare and update the checklist of all activites and assure compliance of agreements

    Assure Actual figures are reported


    Assure all Major Observations are Reported and Actions taken

    Verify all relevent policies are provided to Districts office and all branch offices
    Assure Proper Signatories as per Financial Manual
    Assure their Presence
    1.Assure the Presence of staff along with gathered reason of resignated/resignat staff
    2.Re-Verify the Payroll of Leavers and Joiners to check their proper impact is made
    Assure Reconciliation and Check 100% transactions of 2 to 3 Months
    To slecet meterial transactions for audit and Assure all entries are made in appropriate head of accounts
    Assure entries in voucher are corrected and has relevent supporting and approvals , Assure
    compliance with SOPs

    Assure proper References


    Obtain the List from HO and DO and reconcile and Assure Physical Verification
    Obtain the List from HO and DO and reconcile and Assure Physical Verification & Verify Log Books
    1. Obtain the List from HO and DO and reconcile and Assure Physical Verification & Verify Log Books
    2. Track the Averages of Past Few Months
    Assure Attendance, Leave Record and time Sheet
    Assure inword , outwards and utilization of stock i.e. Stationary and office supplies are as per SOPs
    Assure cash is not misused
    Assure 100% Verification of MF-Recovery Branch Wise for 02 Peak Months
    Assure daily cash is recorded in cash and bank deposit
    Assure transactions are recorded in FIS by authorized person
    Assure transactions are recorded in MIS by authorized person
    1. Reconcile the report with the report attached in Particular User Personnel File
    2. Check whether the employee hasnot been give Additional Rights.
    3. Verify Unsual Right on the Spot through User ID
    1. Reconcile the report with the report attached in Particular User Personnel File
    2. Check whether the employee hasnot been give Additional Rights.
    3. Verify Unsual Right on the Spot through User ID
    Assure proper Editing by Approved Audthority and Report any Anonymous (Malpractice)Editing &
    Assure proper Editing by Approved Audthority and Report any Anonymous (Malpractice)Editing &
    Vendors, Mobi Cash Retailer

    Assure bills are paid in stipulated time


    Assure transactions are tallied with HO (Reconciliation)

    Assure proper follow up through legal team after filing cases and their progess

    Assure the products/supplies are procured from selcted vendors


    Assure visibility of Grievance Redressal Mechanism at District Office and Branch Offices
    After/ During Audit
    Yes or No

    District Badin District Khairpur


    Remarks If
    Activity Activity Remarks If No or Not
    No or Not
    Performed Performed Applicable
    Applicable
    Sindh Rural Support Organization
    Internal Audit Department
    Audit Program District Office PPRP

    Sr. # Activity

    1 Community Investment Funds - CIF Verification

    2 CIF- Recovery Mechanism

    3 IGG - Verification

    4 Low cost housing -Verification

    HR Record
    5 List of employees along with resignated/left staff and their
    reasons

    6 VTP- Vocational Training program


    6 VTP- Vocational Training program

    CMST / VMST / CIF App & Monitorning / CIF Book Keeping /


    7 LMST.

    8 Assets Verifcation at District office and Unit office level

    9 Branch / District Record


    District Thatta
    Activity
    Purpose Performed
    * To assure proper documentation as per SOPs.
    * To assure proper beneficiaries cheques acknowldgements.
    * To assure all cheques cleared from bank on time.
    * To assure all eligibility criteria i.e. PSC (0-18), Valid CNIC, appropriately filled MIPs and
    Appraisals, Resolutions and CIF Fund Requisitions.

    * To assure proper verification with hard data to MIS data.


    * To verify all collected CIF recovery as per MIS and FIS.
    * To verify the collected recovery with used receipts books , while Recovery Reconcilation.
    * To assure all issued receipts must be entered into MIS after bank depositions on time.
    * To assure cash is safe after closing of the business.
    * To verify the daily closing of receipts books as well as bank depositions on time.
    * To assure proper documentation as per SOPs.
    * To assure proper beneficiaries cheques acknowldgements.
    * To assure all cheques cleared from bank on time.
    * To assure all eligibility criteria i.e. PSC (0-11), Valid CNIC, appropriately filled MIPs and
    Appraisals, Resolutions and IGG Fund Requisitions.
    * To assure proper verification with hard data to MIS data.
    * Household must have 0-11 PSC.
    * Having Valid CNIC.
    * The beneficiaries should have their own plot/Land or plot of the Government may be
    acceptable or Stamp paper would be signed by the community from land owner/Zameendar
    if the beneficiary has not available a plot for the construction of house.

    * To check Leave record


    * To check Daily Attendance Record
    * To check Daily time sheet
    * Assure the Presence of staff along with gathered reason of resignated/resignat staff
    * Re-Verify the Payroll of Leavers and Joiners to check their proper impact is made
    * To check VTP Bank Payment Vouchers.
    * Vocational Training expenses trade wise should be selected.
    * To verify the participents with TNI and TNA.
    * To verify the attendance with proper signatures of trainer and DM
    * To assure selected partipant as per attendance with MIS data.
    * To assure selected Trainees are as per selection criteria.
    * To assure expenses should be made through procurement.
    * If any type of vocational training was conducted via any instituition agreement then
    agrement required.
    * Above 0-23 PSC should not be acceptable for training.
    * Material puchasing and distributing mechanism.

    * To check conducted Trainings Expenses Payment Vouchers.


    * Assure attendance should be verifed by trainer and DM.
    * To assure selected participant as per attendance with MIS data.
    * To assure selected Trainees are as per selection criteria.
    * To assure expenses should be made through procurement.
    * PRF and GRN
    * To assure proper tagging of all assets
    To Assure Assets are in Good Working Condition
    * To verify all delivery challan of received assets from vendors
    * Vehicle log books
    * Staff work plans
    * Vehicle requisitions
    * Monthly Vehicle Reports
    * Stock register
    * Stationary Register
    * Building/vehicle agreements records.
    * Physical verification of Sign Board of Unit office / District Office.
    * To physical verification of safe locker.

    * To assure all mandatory documents should be kept in safe locker, i.e. running receipts
    books, vehicle documents, rent agreements , vendors agreements and if bank deposit slips or
    cash in hand.
    * To assure the palcement of safe locker should be hidden where common person can not
    access easily.

    * To assure proper key handing and taking acknowledgements of safe locker if nominated
    custodian is on leave.
    After/ During Audit
    Yes or No
    District Thatta District Badin District Khairpur
    Remarks If No or Activity Remarks If No or Activity Remarks If No or
    Not Applicable Performed Not Applicable Performed Not Applicable

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