231686996 retail store audit sop1 xls (1)
DESCRIPTION
Retail Store Audit SopTRANSCRIPT
Store Audit Program Modifications
Date Section Description
October 29, 2004 RRR Additional W/P's for cash handling
November 5, 2004 PPP
November 8, 2004 Inventory
November 8, 2004
November 8, 2004 Added section 5. to the audit program.November 25, 2004 PPP Section 1.ii) added to PPP audit programNovember 25, 2004 PPP Details added to the comment in 1.i) of PPP audit program
November 25, 2004 PPP Reasonability test developed for clothing allowance.
November 25, 2004
Add the following to the first comment box of the PPP audit program:"Clothing non-manager: $180/year includes PST and GST.
Safety shoes non-manager: $90/year plus taxes or $180 plus taxes every two years.
Managers: $451/year including PST and GST. This allowance is for clothing and safety shoes."
Comment added to the extent of testing box for section 3.i), "Indicate the total number of products counted, the total number of SKU's in the store and calculate the % of total SKU's counted."
Manager Questionnaire
More details relating to the gift certificates were added. See Manager Interview-Draft unapproved November 8, 2004
Security and Safety
Manager Questionnaire
Further details relating to the allocation of clothing and shoe allowances.
Store Audit Program Modifications
Reason Change Initiated By
No other reference made to the value of the years allowances in the program.
Summarizes the count that was performed.
Little documentation relating to the gift certificates.
No reference to gift certificates on audit program, just the security check list.No reference to review the clothing log in the audit program.More in-depth description of how allowances are allocated
Currently little coverage in this area.
Prior to this none of the w/p's documents the cash handling processes in the store.
Used to help determine how much work should be performed on clothing allowances that may be misunderstood and misallocated.
Store Audit Program Modifications
Change Approved By
Obtain the "Index to Working Papers" from the "Store Audit Program" folder. For ease of formatting this document has been maintained as a word document.
Obtain the "Index to Working Papers" from the "Store Audit Program" folder. For ease of formatting this document has been maintained as a word document.
Audit Working Papers
File # document.xls
FIELD AUDITOR GUIDE
Pre
Fie
ld P
hase
Task Complete
Open File
Complete Planning Memo
Save the audit program on your computer using the file number as a name to up-date all footers (SS-588-05)
Print random number tables and select sample
One period/quarter, One week/period, and 2 days per period
The random starting point for the inventory verification
Print Reports
Obtain a copy of the previous audit report and review it
Complete all 3 risk profiles up to the current period (starting with Disposition Risk Profile)
Review the risk profiles and determine if any sample size needs to be increased in a specific area.
Record paid-outs that will be reviewed in the PPP WP's
Review Inventory G/L Adjustments and note when stock variances were entered (what week of what period)
Fie
ld P
hase
Task Complete
Perform the cash count
Manager/Staff Interviews (use Management Interview)
Print reports
Field work
Verify inventory variances
Complete field work
Summarize and discuss the findings with the store manager
Pos
t F
ield
Pha
se
Task Complete
Follow-up and complete outstanding issues as required
Print Audit program and working papers
Prepare file
Reference file
Prepare the report
Address review notes
Minimum Sample SizesCriteria # Sample Size
RR
R
2. Observe cash count procedures for 2 days (if possible)
3. Review daily sales reports for 2 days/quarter
3. Review credit card sales for 2 days/quarter
4. Review deposit slips for 2 days/quarter
9. Review all customer returns for 2 days/quarter
5. Review cashier float rotation log >= class 3 review 2 weeks, < class 3 review 4 weeks (if present)
6. Approval of aborts, no-sales, etc. 1 day/quarter
8. Review SOP's >= class 3 review last 2 weeks, < class 3 review last 4 weeks
INV
EN
TO
RY
1. W&S stock receipts vouch 1/quarter, trace 1/quarter
2. Beer stock receipts vouch 1/quarter, trace 1/quarter
4. Review the count sheets from the most recent store count
5. Dispositions: Vouch the 2 most recent entries, review 1/quarter for proper procedures
6. Transfers 1 week/quarter
7. In-store adjustments current and previous 12 periods
9. Empty container chits 1 day/quarter
T&
A 1. Reconcile time for 2 days/quarter
2. Review all corrections for the current and previous 12 periods
PP
P 1. Clothing (666) most recent complete fiscal year
2. Vouch 15 disbursements from the current and previous 4 periods
Red Ink Page numbers and referencing
Blue Ink Notes on W/P's and Test one of count
Orange Ink Test two of count
Review paid outs (clothing-666) - Perform reasonability test.
Inventory verification (First noon hour or evening) Blue and Orange ink pens required
Audit Working Papers
File # document.xls
Purple Ink Audit review - Supervisor
Green Ink Audit review - Director
Internal Audit Page 9 of 56 Confidential
Obtain the "Planning Memorandum" from the "Store Audit Program" folder. For ease of formatting this document has been maintained as a word document.
Internal Audit Page 10 of 56 Confidential
Obtain the "Planning Memorandum" from the "Store Audit Program" folder. For ease of formatting this document has been maintained as a word document.
File # document.xls
DOCUMENT SUMMARY
NAME PERIODS ORIGIN PRINTEDGL Fixed Asset Listing (also request serial #'s) - H.O. Financial Services
Copy of previous audit report - Previous audit file
Store inventory GL Adjustments current period + previous 12 office
SOS Dollar Sales by Retail Sales Code ending current period office
Paid Out (For Enquiry) - clothing (666) last complete fiscal year office
office
last complete fiscal year office
Paid Out (For Enquiry) - all GL Accounts current period + previous 4 office or store
Inventory Reconciliation - Wine & Spirits office or store
Inventory Reconciliation - Allied office or store
Inventory Reconciliation - Beer office or store
TAMS - Query Report 2 Days/quarter for 4 quarters office or store
Special Occasion Permit Report Most recent complete period store
Clerk Audaction Report (print by period) current period + previous 3 store
ISP employee master file - store
ISP security levels - store
POS security levels - store
TAMS - Query Report for all part-time employees in the store. Do not include TRC's that denote leave (I.e. EDO's, leave, etc.).
Fiscal year prior to the last fiscal year (i.e. if you are reviewing clothing for fiscal 2004, print the part-time hours for fiscal 2003)
TAMS - Query Report for all fulltime employees in the store.
Print each of the four randomly selected periods from the current and previous 3 quarters
Print each of the four randomly selected periods from the current and previous 3 quarters
Print each of the four randomly selected periods from the current and previous 3 quarters
File # document.xls
CASH VARIANCE RISK PROFILE
STORE #
PERIOD OVER SHORT TOTAL SALES VAR/$10000 $0 #DIV/0!0 0 #DIV/0!0 0 #DIV/0!0 0 #DIV/0!
TOTAL $0.00 $0.00 $0.00 $0 #DIV/0!
Current Audit Provincial Average
#DIV/0! -0.04
Review the cashier variances and compare them to the provincial average. If cashier variances are not reported on the clerk audaction report there is a high probability that cashier variances are not being recorded in the store (everyone makes an error from time to time). More work should be performed surrounding the end of day cash out procedures, as well as observing for the presence of "slush funds" or "take a penny, leave a penny containers" at the till area, or in the office (these are not approved). If cashier variances are high discuss with the manager to determine the possible cause, and what course has been taken to reduce the errors.
File #document.xls
STOCK VARIANCE RISK PROFILE
STORE #
PERIOD WINE & SPIRITS BEER0000000000000
TOTAL $0.00 $0.00
Total Sales: $0Total Variance: $0.00
Current Audit Provincial Average
#DIV/0! -0.72
Review the stock variances and compare them to the provincial average. High variances may be an indication of customer losses, shipping and receiving errors (case lots), poor count procedures (units), poor organization in the warehouse (case lots), etc. Low variances may be an indication that variances have not been correctly adjusted, if this is the case the variances noted during the audit count may be high (if unreported variances are material it could be considered financial statement fraud). Discuss with the store manager (are they aware of any problems, what action has been taken, are they monitoring the situation, etc.). Expand your audit sample as required.
File # document.xls
STOCK DISPOSITIONS RISK PROFILE
STORE #
PERIOD WINE & SPIRITS W&S SALES BEER BEER SALES
TOTALS $0.00 $0 $0.00 $0
CURRENT PROVINCIAL AVERAGE
W & S #DIV/0!BEER #DIV/0!
COMBINED #DIV/0! -2.57
Review the stock dispositions and compare them to the provincial average. Scrutinize any high or unusual variances and discuss them with the store manager (are they aware of any problems, what action has been taken, are they monitoring the situation, etc.). Expand your audit sample as required.
Page 15 of 56 File # document.xls
Store Audit ProgramRevenue / Receivables / Receipts Hours to complete RRR work.Criteria Audit Procedures Initials Extent of testing W/P's Comments
1. The store change fund/floats are properly secured and accurate and an adequate level of segregation of duties is present. All cash is present and accounted for in the store. (Section 3.7.1 and 3.7.2 Store Policy and Procedure Manual)
· Manager/Supervisor balances the change fund at the beginning and end of each shift. If the person starting the shift verified the fund at the end of the previous shift they do not have to re verify the fund.· Change fund is to be locked in a safe or deposited in the bank at night.· A manager/supervisor must handle cashier coin requirements from the change fund.· Change funds shall not be utilized for personal use.· Change fund must be locked at all times.· Access to the change fund shall be restricted to supervisory personnel.· Responsibility of the change fund must be rotated among supervisory personnel, a log is to be maintained for audit review.
i) Cash counts to be performed upon arrival at the store. For 1 day count total cash and credit card sales in class 1 and 2 stores and ensure this agrees to the system. · Observe for the presence of personal cheques, IOU's, petty cash invoices indicating payment to employees (in the till but not processed through the system), and that all credit card receipts are both present and signed by the customer.· For all other stores count the change fund.When counting cash, be observant for counterfeit currency (see section 3.7.19 of new store policy manual).· Reconcile the change fund and floats to cash withheld.
ii) Observe the location and security of the change fund/ unassigned floats. Assess the accessibility of the funds.
iii) Discuss with the manager how/when the change fund is balanced. · Review the documentation that substantiates the information provided by the manager (adding machine tape, log, etc.) Review 2 days in class 3 and higher stores and 4 days in class 1 and 2 stores.
iv) Observe the purchase of change by employees. Note the amount of segregation. The manager/supervisor s/b responsible for the change purchase.
v) Review documentation relating to change purchases from the bank.· Deposit slip itemizing change purchase must be present, if an armoured car service is utilized documentation indicating the acceptance the funds for the change purchase must be present.
vi) All coin advances to cashiers from the change fund must be verified by a count of the cashiers cash tray. Tray must be over by amount of advance from change fund.
Page 16 of 56 File # document.xls
Store Audit ProgramRevenue / Receivables / Receipts Hours to complete RRR work.Criteria Audit Procedures Initials Extent of testing W/P's Comments
2. Adequate segregation of duties is present when an employee cashes-out. (Section 3.1,3.7.1, 3.7.3, 3.7.16, and 3.7.20 Store Policy and Procedure Manual).· Managers/supervisors/employees shall not use cash/change fund for personal use. · Cashier must verify floats when they receive them and must report all variances to the manager.· The amount of cash in the cash tray shall not be >$1500· Cash is not counted in public view.The following EOD procedures must be followed:· Manager/Supervisor shall not show the cashier reading to the cashier until all funds have been counted.· After the cashier counts all cash the supervisor will complete the cash count form, recount the sales receipts, and if they wish recount the float.· The manager/supervisor must recount all floats if a variance >$1 exists.· The manager/supervisor must enter the deposit amount into the ISP· The manager/supervisor and cashier must sign the reading· All sales receipts must be deposited (all variances must be recorded)
i) For 2 days during the audit observe cashier(s) counting sales receipts and supervisor confirming all receipts at the end of the day (document procedures in the audit file, and include copy of cashier readings).
ii) Discuss with the cashier the procedure used to verify the float at the beginning and end of their shift. · For two days during the audit observe that the stated procedures are followed.
iii) Verify that store cash/change funds are not used for personal use. Observe for the presence of IOU's and personal cheques.· If present COPY the IOU/personal cheque.
3. Store Manager reviews and approves the daily sales reports. All sales have been correctly recorded. (Section 3.7.3, 3.7.4, and 3.7.20 Store Policy and Procedure Manual)
· The manager/supervisor shall monitor the transactions processed by all cashiers.· Debit/credit slips, coupons, and redeemed gift certificates shall be retained in a secure location for end of day reconciliation.· All cash register detailed tape and transaction records must be retained.· Manager/supervisor is responsible for the review and approval of daily sales reports.
i) Review the daily sales/adjustment reports for 2 days per quarter to ensure store manager has approved them.
ii) For the above sample review credit card slips to ensure they are present, and correctly processed.
iii) For the above sample review the deposit slips to ensure: · The bank stamp and teller initials are present. · Observe for the store managers initials on the deposit slip· Reconcile the deposit amount to the daily sales reports· All credit card slips are present and signed, a hard copy of card is required if reference number begins with an "M".
4. Ensure adequate segregation of duties for deposits, and ensure all deposits are properly secured and deposited. (Section 3.7.3, 3.7.15, and 3.7.20 Store Policy and Procedure Manual)
· The manager/supervisor is responsible for ensuring an adequate level of segregation of duties.· Deposit envelopes are to be stored in a locked safe until pick-up by an authorized armoured car service or delivered to the bank.· All sales receipts are to be deposited in a night depository if the store does not have a safe.· The following level of segregation of duties is required (in multi person stores): · Cash count supervised by manager/supervisor · Deposits verified by manager/supervisor · Manager/supervisor deposits sales or authorizes pick-up by armoured car service. · Manager/supervisor reviews and verifies returned deposit slips to dailies.
i) Interview the manager and staff regarding the procedures for handling deposits. · For two days during the audit observe and document the procedures.
ii) For the sample noted in 3. above review:· Cashier reading to ensure they have been completed and signed by both the employee and supervisor/manager.· deposit slips to ensure they have been reviewed/approved by a manager/supervisor.
iii) Observe bank deposit by accompanying manager to bank to ensure security measures are in place. · Observe the; lighting, accessibility, neighbourhood, location of drop-box, manager should drive, etc.
iv) Observe Securicor pick-up for security measures. · Is driver known, if not, do SLGA employees reference the identification sheet provided by securicor, are both a store employee and Securicor employee required to open the safe, etc.
Page 17 of 56 File # document.xls
Store Audit ProgramRevenue / Receivables / Receipts Hours to complete RRR work.Criteria Audit Procedures Initials Extent of testing W/P's Comments
5. Cashier floats/cash trays are rotated, cashiers secure their assigned float/tray at all times, cashiers do not share their till/float/tray. (Section 3.1, 3.7.1, 3.7.2, and 3.7.3 Store Policy and Procedure Manual)
· All cash drawers/trays are locked when unused/unattended.· Cashiers shall use different floats each day & a rotation log shall be maintained.· Cashiers must sign the log to show acceptance of the assigned float/tray.· Cashiers only utilize the POS they are signed onto.· Cashier shall only sign onto a POS that has the tray they have been assigned.· When not on cash employees shall ensure their cash trays are secured.· If a manager/supervisor utilized a POS & tray assigned to another employee they shall take responsibility for all cash variances.· Managers/supervisors may move and secure any cash tray.
i) Review change bag rotation log to ensure employees rotate change funds daily. · Single lane store may not have a log. Review 2 weeks for class 3 and higher stores and 4 week for class one and 2 stores (if applicable).
ii) Observe the security of assigned and unused floats/trays as per policy.
iii) Observe and discuss: Only the employee signed onto the POS and assigned the float/cash tray in the POS shall operate the POS.
6. Proper authority has been utilized for till transactions. All line voids, aborts, post voids, tax modify transactions, no sales, price overrides, returns, pick-ups, and cashier readings have been approved by the manager/supervisor. (Sections 3.7.7, 3.7.9, 3.7.10, 3.7.11, 3.7.13, 3.7.3.13, 3.7.14, and 3.7.20 Store Policy and Procedure Manual)
· Manager/supervisor must authorize irregular cash transactions such as voids, post voids, aborts, no sales, pick-ups, cashier readings.· All line voids must be initialled and monitored by a manager/supervisor. · All aborts must be initialled and monitored by a manager/supervisor.· All post voids must be processed by a manager and witnessed by another employee.· Returns must not be used in place of a post void, and a post void must not be used in place of a return.· Tax modify must be initialled by a manager/supervisor.· Manager will set POS security level to ensure all no sales require manager/supervisor override. Manager/supervisor must initial all no sales.
i) Discuss the review/monitoring procedures of these transactions with the manager (as per the policy).
ii) Observe the authorization of these transactions over the course of the audit. · Sample one day per quarter and vouch a sample from the dailies to the till tape. Verify that a supervisor/manager has approved the transactions by initialling the till tape, and all customer information is present (returns), explanations for post voids.
iii) Review the clerk audaction report (printed at the store) for the current and previous 2 periods for patterns such as; · excessive aborts (4 or more per day for each employee) · high inventory shortages or dispositions in conjunction with abnormal patterns may be an indication of possible skimming and extra attention should be placed on the review of inventory controls.
7. Liquor store maintains an updated policy and procedure manual, staff are provided training and access to the manual. (Section 1.0 Store Policy and Procedure Manual)· All managers shall train all staff in the contents of the policy manual.· All managers shall review, understand, conform with and enforce all policies.· All managers shall communicate policy/procedure changes to staff.
i) Discuss the availability of the Policy and Procedure Manual on ION with the store staff. · Determine the level of accessibility to the online and printed version of the manual to store employees. · Ensure employees are notified of changes.
Page 18 of 56 File # document.xls
Store Audit ProgramRevenue / Receivables / Receipts Hours to complete RRR work.Criteria Audit Procedures Initials Extent of testing W/P's Comments
8. Liquor stores record sales for all special occasion permits sold, and process the permit in accordance with SLGA policy. (Section 3.10.2 Store Policy and Procedure Manual)
· The applicant must complete and sign an application for a SOP.· The applicant must sign a declaration by special occasion applicant.· A permit may not exceed 8 hours in any one location.· SOP's may not be issued for high school or elementary school grad functions.
i) Print the special occasion permit audit report at the store (class I and II – last period, class III or higher – last 2 weeks).
ii) For the report period in i) above, ensure the permits are approved, the declaration is signed, and the application are completed and signed.
iii) Review the permits for the sample noted in i) to the Special Occasion Audit report.· Ensure all permits are recorded on the report (trace a sample). · Ensure that all permits listed on the report are present (vouch a sample).
9. Product returns are properly supported, processed, and approved. (Section 3.7.6 Store Policy and Procedure Manual)
· All returns for refund must be accompanied by a receipt. · At the discretion of the manager store credit may be granted for returns without a receipt.· All returned products must be resalable.· All returns are to be in the tender type of the original sale with the exception that debit purchases may be paid out in cash, and cheques may be paid out with a head office credit.· If products were purchased with a credit card the return must be processed on the same card.· All returns of product initially paid for by a non certified cheque that has not cleared must be processed as a head office credit.
i) Review the daily sales records for 2 days per quarter for product returns. · Source the supporting documents to ensure that the original sales receipt is present if cash was returned to the customer (document review).
ii) For the sample noted in i) above, · Vouch the supporting documents from the daily sales report to ensure that the original return slip is correctly completed and properly approved.
10. Commercial Permittee sales are correctly processed and verified. Section 3.11.8 Store Policy and Procedure Manual.
· All items are picked against the pick list (items are checked as picked). (no policy)· All orders of 12 or more units are double checked by a second employee.· All orders are initialled by the assembler and checker. (no policy)· All orders are signed by the Permittee upon receipt of the goods. (no policy)
i) Discuss how Commercial Permittee sales are processed with the manager.
ii) Review a sample of Commercial Permittee sales from one period per quarter for the current and previous four quarters: · In large stores review a maximum of 5 commercial permittee sales per quarter.
11. Blank cheques/credit card numbers/impressions for commercial permittees and trade representatives maintained in the store are properly secured. (The current Store Policy and Procedure Manual does not address the following areas)
· All card numbers and blank cheques are stored in a secure location.
i) Discuss with the store manager the process utilized to record credit cards, track approved credit card users, and secure credit card information and blank cheques.
File # document.xls
Summary of all Cash Trays in the Store
Verified Y/N Tray # Float Total Audit Count Audit Variance
$0.00 $0.00 $0.000.00 0.00 0.000.00 0.00 0.000.00 0.00 0.000.00 0.00 0.000.00 0.00 0.000.00 0.00 0.000.00 0.00 0.000.00 0.00 0.000.00 0.00 0.000.00 0.00 0.00
Totals for all Trays $0.00 $0.00 $0.00 $0.00 $0.00
Reconciliation of Cash Withheld from Previous Days Daily Sales Reports
Total Assigned Floats from all Cash Trays $0.00Plus documented Change Orders 0.00Plus Value of Change Fund 0.00Total $0.00Less Cash Withheld from Previous Day 0.00Variance $0.00
Accoutability Total from Reading
Field Auditors Cash Count Form
File # document.xls
CHANGE FUND
Date: Time:
Rolled Coin
Denomination Quantity Value TotalPennies 0 X $0.50 = $0.00Nickels 0 X 2.00 = 0.00Dimes 0 X 5.00 = 0.00Quarters 0 X 10.00 = 0.00Loonies 0 X 25.00 = 0.00Toonies 0 X 50.00 = 0.00 $0.00
Change
Denomination Quantity Value TotalPennies 0 X $0.01 = $0.00Nickels 0 X 0.05 = 0.00Dimes 0 X 0.10 = 0.00Quarters 0 X 0.25 = 0.00Loonies 0 X 1.00 = 0.00Toonies 0 X 2.00 = 0.00 $0.00
Paper Currency
Denomination Quantity Value Total$1 Dollar 0 X $1.00 = $0.00$2 Dollar 0 X 2.00 = 0.00$5 Dollar 0 X 5.00 = 0.00$10 Dollar 0 X 10.00 = 0.00$20 Dollar 0 X 20.00 = 0.00$50 Dollar 0 X 50.00 = 0.00$100 Dollar 0 X 100.00 = 0.00 $0.00
Cheques
Payee and Notes Value
$0.00
Total Cash on Hand $0.00Change Order 0.00Plus 6 tray @ $200 0.00Equals Total Cash receipts $0.00Less Cash Withheld from Daily Sales Report 0.00 Cash Overage/(Shortage) 0
Notes:
Auditor Cashier Manager/Supervisor
I certify that the above record is a true and accurate representation of the change fund totalling $[Total Cash on Hand].
Field Auditor's Cash Count Form
File # document.xls
TRAY # ________
Date: Time:
Rolled Coin
Denomination Quantity Value TotalPennies 0 X $0.50 = $0.00Nickels 0 X 2.00 = 0.00Dimes 0 X 5.00 = 0.00Quarters 0 X 10.00 = 0.00Loonies 0 X 25.00 = 0.00Toonies 0 X 50.00 = 0.00 $0.00
Change
Denomination Quantity Value TotalPennies 0 X $0.01 = $0.00Nickels 0 X 0.05 = 0.00Dimes 0 X 0.10 = 0.00Quarters 0 X 0.25 = 0.00Loonies 0 X 1.00 = 0.00Toonies 0 X 2.00 = 0.00 $0.00
Paper Currency
Denomination Quantity Value Total$1 Dollar 0 X $1.00 = $0.00$2 Dollar 0 X 2.00 = 0.00$5 Dollar 0 X 5.00 = 0.00$10 Dollar 0 X 10.00 = 0.00$20 Dollar 0 X 20.00 = 0.00$50 Dollar 0 X 50.00 = 0.00$100 Dollar 0 X 100.00 = 0.00 $0.00
Cheques
Payee and Notes Value
$0.00
Total Cash on Hand $0.00Less: Value of Authorized Float 0.00Equals Total Cash receipts $0.00Sales (Accountability Total on cashier reading) 0.00Cash Overage/(Shortage) $0.00
Notes:
Auditor Cashier Manager/Supervisor
I certify that the above record is a true and accurate representation of [tray# ] totalling $[Total Cash on Hand].
Audit Working Papers
Page 22 of 56 File # document.xls
Revenue / Receivables / ReceiptsDaily Sales Reports Credit Card Slips Deposit Slips Retail Returns Cashier Readings
Period/Date Reviewed Approved Present Present Completed # Reviewed Printed Completed Approved Notes
Notes:
Correctly Completed
Required Hard Copies
PresentBank Stamp
Present
Original Receipt Present
Return Slip Present
Return Slip Complete
Signed by Employee
Special Occasion Permits Audit Working Papers
File # document.xls
Special Occasion PermitsApplication Declaration Permit
Date Reference # Is present Is complete Present Is Present
Notes:
Vouched/Traced
Signed by applicant
Signed by SLGA employee
Signed by applicant
Signed by applicant
Signed by SLGA employee
(Under 18) Minor's stamp is
presentDoes not exceed
8 hrs/day
Special Occasion Permits Audit Working Papers
File # document.xls
Special Occasion Permits
Notes
Cash Handling Procedures Audit Working Papers
File # document.xls
Single Person StoreMulti Person Store
Observations - Cash Handling Procedures
YES NO NOTESAre readings generated by cashiers when they cash out?Can cashiers view readings prior to the cash count?Are cashiers left unsupervised with their cash tray?
If yes, do they have access to the reading?Do cashiers perform readings during the day (printed & unprinted)?Notes:
Observations - Pick-up Procedures
Who removes the cash from the cash trays?
Who counts the pick-up, where and when is it counted?
Where are pick-ups stored?
Who enters the pick-up into the ISP and when is this performed?
Observations - Cash Count Procedures
Where is cash counted?
Who removes the cash tray from the till?
Who physically carries the cash tray to the count location?
Who counts the assigned float?
Who counts the sales proceeds?
Who reviews credit card slips, cheques, coupons, and empty container chits and how often is this performed?
How and where is the count recorded (pencil/ink, on reading/deposit envelop/ISP/adding machine tape)?
How are variances addressed?
Who enters the deposit information into the ISP?
Who prepares the deposit envelop and how is it sealed?
Where are deposit envelops stored, who places them there, and who has access to them?
Observations - Change Fund
Who verifies the change fund, when is it verified, and how is this documented?
Who has access to the change fund?
Who provides employees with the required change?
Are change purchases recorded?
Commercial Permittees Audit Working Papers
File # document.xls
Commercial Permittees
Period/Date Reference #
Notes:
Original customer order retained
Inventory checked off
Order checked by 2nd
employee
Order initialled by assembler and checker
Order signed for by permittee upon receiving goods
Commercial Permittees Audit Working Papers
File # document.xls
Commercial Permittees
Notes
Page 28 of 56 File # document.xls
Store Audit ProgramInventory Hours to Count Hours to complete Inventory Field WorkCriteria Audit Procedures Initials Extent of testing W/P's Comments
1. Wine and Spirits are correctly received, segregation of duties is present in the receiving process, and stock receipts are approved. (Section 3.11.2 Store Policy and Procedure Manual)
The manager/supervisor shall:
· Print the unfulfilled report for all orders.· Each page of the pack-list must be checked off to indicate that the case count was performed.· All discrepancies are to be noted and communicated to the distribution centre.· Verify that the total number of cases received into the system matches the total number from the pack-lists.· Segregation of duties: different employees should verify and enter the stock receipt.· All transit breaks are to be identified in the pack-list.
i) Trace the pack-list for one shipment per quarter to the LINCS stock receipt report and PRISM order (printable version) then to the inventory reconciliation report. Review documents for: · Pack-list should be initialled · An indication that a case count was performed - items are checked-off· LINCS stock receipt report should be initialled, and data entry should be indicated.· All shipping errors should be documented and transit breaks should be noted and signed for by the driver. · Ensure that the dollar values and case counts match.
ii) For the above sample review unfulfilled report for:· Has the unfulfilled report been printed. · All documents for a specific stock receipt are together.
iii) Vouch one stock receipt per quarter from the inventory reconciliation report to the LINCS stock receipt report and PRISM order (printable version) then to the pack-list to verify that the shipment was received. Review documents for: · Pack-list should be initialled · An indication that a case count was performed - items are checked-off · Unfulfilled report is printed· LINCS stock receipt report should be initialled, and data entry should be indicated.· All shipping errors should be documented and transit breaks should be noted and signed for by the driver. · Ensure that the dollar values and case counts match.
iv) Observe staff receiving an order:· Observe a sample of the pallets being verified· Observe the receipt of the order into the system
Page 29 of 56 File # document.xls
Store Audit ProgramInventory Hours to Count Hours to complete Inventory Field WorkCriteria Audit Procedures Initials Extent of testing W/P's Comments
2. Beer is correctly received, segregation of duties is present in the receiving process, and stock receipts are approved. (Section 3.11.2 Store Policy and Procedure Manual)
The manager/supervisor shall:· Print the unfulfilled report for all orders.· Each page of the pack-list must be checked off to indicate that the case count was performed.· All discrepancies are to be noted and communicated to the distribution centre.· Verify that the total number of cases received into the system matched the total number from the pack-lists.· Segregation of duties: different employees should verify and enter the stock receipt.· All transit breaks are to be identified in the pack-list.
i) Trace the pick list for one shipment per quarter to the BDL invoice (received several weeks after the order is physically received by the store) then to the LINCS stock receipt report then to the inventory reconciliation report. Review documents for:· An indication that the shipment was received. · The pick list should be initialled.· Inventory should be picked (checked off).· LINCS stock receipt report should be initialled.· Data entry should be indicated.· All shipping errors should be documented and transit breaks should be noted and signed for by the driver. · The dollar values should match from the BDL invoice to the LINCS receiving report and the inventory reconciliation report.
ii) Vouch one stock receipt per quarter from the inventory reconciliation report to the LINCS stock receipt report then the BDL invoice (received several weeks after the order is physically received by the store) then to the pick list. Review documents for:· An indication that the shipment was received. · The pick list should be initialled.· Inventory should be picked (checked off).· LINCS stock receipt report should be initialled.· Data entry should be indicated.· All shipping errors should be documented and transit breaks should be noted and signed for by the driver. · The dollar values should match from the BDL invoice to the LINCS receiving report and the inventory reconciliation report.
iii) Observe staff receiving an order:· Observe a sample of the pallets being verified.· Observe the receipt of the order into the system.
Page 30 of 56 File # document.xls
Store Audit ProgramInventory Hours to Count Hours to complete Inventory Field WorkCriteria Audit Procedures Initials Extent of testing W/P's Comments
3. Verify Wine/Spirits, Beer inventory. i) Count 20% of the total store stock excluding allied products and minitures, and 100% of the gift certificates. Utilize two tests to ensure all physical stock is reported and all reported stock is physically present. Count an additional 10% of the stock in any product category where 30% or more of the counted SKU's have a variance. Review the service level report for negative inventory amounts (these are to be verified and corrected). All variances are to be verified by an employee of the store (preferably the manager).
ii) Summarize the count variances and have a store employee adjust the perpetual inventory records (obtain a copy of the signed LINCS adjustment report for the audit file).
iii) Observe the adjustment process ensuring: · Adjustments are verified prior to being saved. · The LINCS adjustment reports are initialled to indicate who performed/approved the adjustment.
4. Quarterly inventory counts are conducted. (Section 3.11.7 Store Policy and Procedure Manual)
· Counts shall be completed in periods 3, 6, 9, and 13 (year end).· All cases counted in the warehouse shall be marked.· Have a structured process to ensure that inventory is not missed in the count.· All variances must be verified by another employee.· Counts must be recorded in ink.· Corrections have a line drawn through the original count with the correction written above or to the side.· Extensions are to be rechecked by another employee.· Count sheets must be signed by the counter and verifier.· A different employee enters the variances.· All documents must be retained.
i) Review the Stock Over/Short information on the LINCS "Store Inventory GL Adjustment" report for an indication of when the last four inventory counts have been performed. · Review count sheets of most recent count to determine when they were printed.· Discuss with manager to ensure they have been conducting inventory counts quarterly.
ii) For the most recent count, review the count sheets for accuracy and completion.
iii) For the sample same as ii) above, review the count sheets for an indication that they were reviewed by a second employee (document in the audit file).
iv) Review the count procedures with the store manager:· Employees should be rotated (not count the same section every count, and manager should determine who counts each section).· A structured procedure should be followed to ensure inventory is not missed during the count.· Cases in the warehouse should be marked when they are counted.· All counts are to be recorded using ink.
Page 31 of 56 File # document.xls
Store Audit ProgramInventory Hours to Count Hours to complete Inventory Field WorkCriteria Audit Procedures Initials Extent of testing W/P's Comments
4. Quarterly inventory counts are conducted. (Section 3.11.7 Store Policy and Procedure Manual)
· Counts shall be completed in periods 3, 6, 9, and 13 (year end).· All cases counted in the warehouse shall be marked.· Have a structured process to ensure that inventory is not missed in the count.· All variances must be verified by another employee.· Counts must be recorded in ink.· Corrections have a line drawn through the original count with the correction written above or to the side.· Extensions are to be rechecked by another employee.· Count sheets must be signed by the counter and verifier.· A different employee enters the variances.· All documents must be retained.
v) Trace the adjustments of the latest count from the count sheets to the inventory adjustment report to ensure they have been completed properly. Review adjustment report for approval, review the Store Inventory GL Adjustment report to ensure the adjustment was saved (adjustment report can be printed without saving/adjusting the inventory).
5. Product dispositions are accurate, correctly documented and authorized. (Section 3.11.5 Store Policy and Procedure Manual)
· Destruction of non-saleable stock is conducted in the presence of the store manager or designate and one other employee of the store.· Signature of 2 employees destroying the product.· A different employee shall up-date the inventory system (signature required).· Correct codes are utilized.· Proper descriptions are utilized.· Quantities are written alphabetically.· Unused lines are struck through.· Empty containers are returned to inventory (beer).· Customer complaint forms are completed and attached.· Drivers signature for transit breaks.
i) Discuss the process with the manager and employees.
ii) Vouch the adjustments for the two most recent reports from the Store Inventory GL Adjustment report to the original LINCS adjustment report then to the original disposition report to ensure accuracy and completion.
iii) For the sample noted above, review the disposition form for an indication that the manager approved the disposition.
iv) For the sample noted above:· Ensure the correct codes are utilized· Customer complaint forms are present for returns · Empty containers have been returned to inventory (beer) verify using the clerk audaction report.
v) Review the original disposition reports for one period from each of the previous three quarters (current quarter has been examined above). Review the reports for: · The presence of two signatures.· Quantities are written alphabetically.· Unused lines are crossed out to prevent additional items being added.· Transit breaks are signed for by a representative of the transport company.· If possible an employee not involved in the disposition up-dates the inventory.
Page 32 of 56 File # document.xls
Store Audit ProgramInventory Hours to Count Hours to complete Inventory Field WorkCriteria Audit Procedures Initials Extent of testing W/P's Comments
6. All transfers are verified, authorized, and correctly up-dated. (Section 3.11.3, and 3.11.4 Store Policy and Procedure Manual)
· Inventory is picked off on the transfer in form.· A second employee must enter the transfer into the system.· Transfer in must be compared to the transfer out from the sending store (units and dollar value must match).· Employee verifying inventory must initial transfer in form.
· All transfer out's must be verified by a second employee prior to shipping.· An employee not involved in the assembly or verification should enter the transfer into the system.
i) Review transfer in's for one week per quarter for a total of four weeks.· Vouch transfer in's from the inventory reconciliation report to the original transfer in document. · Ensure there is a checkmark to indicate that all products were picked.· Ensure the value matches that on the inventory reconciliation.
ii) For the above sample:· Ensure that the transfer in is attached to the originating store's transfer out and any associated shipping documentation.· The receiving store signs for the goods received and documents any damages/missing products.
iii) Review transfer out's for one week per quarter for a total of four weeks.· Vouch transfer out's from the inventory reconciliation report to the original transfer out document. Review for an indication that:· The product was verified by a second employee· A completed bill of lading is attached to the transfer out· The value matches that on the inventory reconciliation.
7. In-Store Adjustments are documented and correctly authorized. (Section 3.11.6 Store Policy and Procedure Manual)
· Authorized and signed by the manager.· A separate file is maintained for in-store adjustments (filed with period 13).· A second employee shall verify all adjustments prior to updating.· A detailed explanation must be provided.
i) Review all in-store adjustments for the current and previous 12 fiscal periods. · Vouch the adjustments from the Store Inventory GL Adjustment report to the LINCS inventory adjustment report. · Observe for manager approval, a detailed explanation, proper use, and adequate filing.
8. The Manager/Supervisor shall ensure adequate controls are implemented to protect inventory. (Section 3.11.8 Store Policy and Procedure Manual)
Manager / Supervisor responsibilities include:
· ensuring that all inventory activities are segregated in multi staff stores· all doors and entrances to the warehouse shall be kept closed during business hours· access to the warehouse shall be restricted to authorized SLGA employees· all orders greater than 12 units are checked by a second employee in multi staff stores· ensure all merchandise is present prior to signing for it· all partially filled cases in the warehouse are to be adequately identified
i) Discuss these issues with the manager.
ii) During the course of the audit observe the doors and entrances of the warehouse to ensure they are kept closed during business hours. Also ensure that all persons in the warehouse are authorized SLGA employee or are accompanied by SLGA staff.
iii) While observing the receipt of inventory observe if the inventory is verified before it is signed for.
Page 33 of 56 File # document.xls
Store Audit ProgramInventory Hours to Count Hours to complete Inventory Field WorkCriteria Audit Procedures Initials Extent of testing W/P's Comments
9. Empty container inventory is verified and source documents are maintained. (Section 3.7.8 Store Policy and Procedure Manual)
· A container return slip must be completed for each container return customer.· Container returns are correctly and accurately recorded, and the perpetual inventory must be reconciled after each shipment.· The Manager or designate shall reconcile the total number of slips and total $ value paid out by each cashier at least once every two weeks.· Cashiers must maintain all container return slips presented to them for end of day reconciliation.· All container return slips must be signed by the customer.· Employee accepting the containers must initial the return slip.
i) Discuss with the manager the process used to reconcile the perpetual inventory of empty containers. For two shipments per quarter review the reconciliation records maintained by the store.
ii) Discuss with the manager the process utilized for the end of day reconciliation of empty container slips, as well as the filing of empty container slips.
iii) Discuss with the manager the process used to reconcile the empty container slips to the dollar value paid out to customers. Review one reconciliation per quarter.
iv) For one day per quarter review the empty container return slips for an indication of employee and customer signatures.
Wine and Spirits Stock Receipts Audit Working Papers
File # document.xls
Pack List LINCS Transit Breaks
Period/Date Initialled Documented Signed by Driver Notes
*- It is no longer a requirement to pick each item, however this is meant to document this function if it is performed.** - This should be found on the top page of the order so it is in plain view to prevent the order from being entered twice.***-Trace from the Pack List to the PRISM Report to the LINCS Stock Receipt Report (dollar value from Prism report to LINCS report).***-Vouch from the LINCS Stock Receipt Report to the PRISM report to the Pack List (dollar value from Prism report to LINCS report).
Notes:
Vouched/Traced
Items Checked-Off*
Receiving Report Initialled
Unfulfilled Report is Printed
Prism Report Printed
Data Entry Stamp**
Shipping Errors Documented
Case Count Agrees***
Dollar Value Agrees***
Unfulfilled report is not signed to indicate data entry as no other reports will match ($ and units) if it is not entered, and once you open the order you can tell if the unfulfilled items have been entered as it identifies ordered and shipped quantities which eliminats the chance of double entry. An indication of data entry may save time.
Beer Stock Receipts Audit Working Papers
File # document.xls
Pack Slip LINCS Transit Breaks
Period/Date Vouched/Traced Initialled Items Checked-Off Documented Signed by Driver Notes
** - This should be found on the top page of the order so it is in plain view to prevent the order from being entered twice.***-Trace from the "Daily Invoice" to the LINCS Stock Receipt Report.***-Vouch from the LINCS Stock Receipt Report to the Daily Invoice".
Notes:The "Daily Invoice" is received via mail well after the physical inventory is received at the store.
Receiving Report Initialled
Data Entry Stamp**
Shipping Errors Documented
Case Count Agrees***
Dollar Value Agrees***
Transfers Audit Working Papers
File # document.xls
Transit Breaks T-Out's
Period/Date Reference # Transfer In/Out Documented Signed by Driver Notes
4/July 12, 2004
4/July 9, 2004
4/July 7, 2004
4/July 10, 2004
4/July 17, 2004
4/July 6, 2004
4/July 17, 2004
3/May 25, 2004
3/May 25, 2004
3/June 3, 2004
3/May 29, 2004
3/May 23, 2004
Notes:
Dollar Values match Inventory
Recon.Source Doc.
PresentInventory
PickedInventory Signed for
Bill of Lading Attached
Verified by Second Emp.
Dispositions Audit Working Papers
File # document.xls
Dispositions - 2 most recent
Period/Date Reference # Correct codes Used Notes
* Driver required to sign shipping documents with damage outlined.Notes:
Dispositions - One period for each of the previous 3 quarters
Period/Date Reference # Notes
* Driver required to sign shipping documents with damage outlined.Notes:
Complaint forms attached
Empties returned to inv. (beer)
2 Signatures for destruction
Quantities recorded alphabetically
Unused lines crossed out
T-breaks signed by Driver*
LINCS Inventory adj report initialled
Molson voucher
processed correctly
Proper Segregation of
Duties
2 Signatures for destruction
Quantities recorded
alphabeticallyUnused lines crossed out
T-breaks signed by Driver*
LINCS Inventory adj report initialled
Proper Segregation of Duties
Count Sheets Audit Working Papers
File # document.xls
Period/Date All products counted Notes
Notes:
Variances verified by a
second employeeCounter signs all
sheetsCount recorded in
inkMistakes crossed out
with a lineProper Segregation of
DutiesAccuracy of extensions
In-store Adjustments Audit Working Papers
File # document.xls
Instore Adjustments - All from current and 12 previous fiscal periods2 most recent
Date Reference # Correctly Used Notes
Notes:
LINCS Adjustment report present
LINCS report authorized and signed by the MGR
Second person reviewed the adjustment
Detailed explanation provided
Stored in a separate file and filed with period 13
records
Page 40 of 56 File # document.xls
Store Audit ProgramPurchases, Payables, Payments Hours to complete PPP work.Criteria Audit Procedures Initials Extent of testing W/P's Comments
1. Yearly clothing allowances must be recorded and fall within the prescribed limitations. (Section 6.0 Store Policy and Procedure Manual) · Keep a record of all clothing allowance entitlements and disbursements annually for review by Regional Manager or Audit · Retain and file copies of all clothing allowance receipts for review by Regional Manager or Audit· Arrange for reimbursement up to the maximum allowed
i) Review the clothing allowance log maintained at the store. · Review the log to ensure that it is accurate and up-to-date. Part-time employees receive prorated allowances based on the hours they have worked, this calculation and their accumulated hours should be documented in the log (see the comment for details relating to the part-time allotment).
ii) Review the clothing allowance "Reasonability Test". Review a sample of annual allowances (for individual employees) if the actual allotment exceed the estimated allotment by more than 10% and or if the review performed for 1.i) above indicates that allotments are not administered correctly (fulltime, part-time, and manager). · Review the total clothing allowance for each employee for the most recent complete fiscal year. · Ensure that the prescribed dollar allotment has not been exceeded, and all items are approved by SLGA. · Verify the prorated part-time allotments for both clothing and shoe allowances.
2. Paid-outs are documented, duties are segregated, correctly recorded, and approved. (Section 3.7.7 and 3.14 Store Policy and Procedure Manual)
· Adequate third party supporting documentation is attached to all store Paid Out receipts.· All paid outs must be correctly coded.· All Paid Out disbursements must be authorized and listed as allowable expenses by SLGA VP of Retail Operations.· All Paid Outs must be properly authorized and signed by the store manager. Where possible, duties must be segregated.· All expenditures submitted or paid on behalf of the Authority are for goods or services necessary for the operation of the store.
i) Vouch fifteen disbursements from the current and previous four periods for: · reasonableness· adequate third party documentation· correct coding
ii) For the above sample review all items to ensure that they are in fact deemed allowable by SLGA, or have been referred to the Regional Manager for approval (this must be documented).
iii) For the above sample, review items for manager or Regional Manger approval, ensure segregation of duties is present.
3. Any expenditure exceeding $500 is forwarded to the Regional Manager for approval prior to ordering. (Section 3.7.7 and 3.14 Store policy and Procedure Manual)
i) Review all expenditures for the above noted period. Review and document the approval received for all expenditures >$500.
4. Purchases are obtained at the best value for SLGA. (Section 3.14 Store policy and Procedure Manual)
· Price comparisons must be done for goods or services >$50 and <$500. · Bid comparisons must be attached to invoices for disbursements >$300. · All required expenditures >$2,500 must be forwarded to SLGA Management Services for Quotes/Tender/RFP.
i) Review all expenditures for the above noted period. Review and document the presence of bid comparisons for disbursements >$300.
Page 41 of 56 File # document.xls
5. All cellular phones are authorized and correctly processed. (Section 3.14 Store policy and Procedure Manual)
· All cellular phone purchases and contracts must be approved by the Regional Manager.· All cellular phone bills are to be forwarded to the Regional Manager for approval and payment.
i) Review all expenditures for the above period for an indication of disbursements relating to cellular phones. Ensure all cellular phone invoices are forwarded to H.O. for payment.
6. Paid outs must be processed timely. (Section 3.14 Store policy and Procedure Manual)
· Paid outs must not be processed in advance.
i) For the sample noted in 2. compare the actual payment date on the third party supporting documentation to the date the paid out was processed at the store. All payments must be made prior to or on the same day they have been processed at the store.
Audit Working Papers
File # document.xls
Reasonability Test
Employee Name Employee Type Hours Allowance
Total Estimated Clothing Allowance $0.00Actual Clothing Allowance Paid
$0.00
Annual Clothing Allowance - Fiscal 200*
Variance (Under Estimate)/Over Estimate
Examine clothing expenditures on an employee by employee basis if actual expenditure exceed estimated expenditures by greater than 10% of the estimated expenditure (Ensure all employee have been included, review part-time clothing allotments and shoe allowances).
Audit Working Papers
File # document.xls
Paid-outs
Period/Date Reference # Source Doc. Present Coded Correctly Duties are Segregated Invoice Date Notes
Notes:
Allowable or have Written Approval
Mgr./Reg. Mgr. Approval
Page 44 of 56 File # document.xls
Store Audit Program
Fixed Asset System Hours to complete Fixed Asset work.
Criteria Audit Procedures Initials Extent of testing W/P's Comments
1. Equipment Transfers and Requisitions are properly authorized. (Section 3.17 Store Policy Manual)
i) Review the transfers and requisitions in the audit period to ensure completeness and approval.
ii) Verify assets at the store to a printout of the Assets maintained on the Head Office Fixed asset system.
· As with the alcohol inventory trace 1/2 of your sample from the floor to the sheet, and the other half from the sheet to the floor.
2. Store Manager reviews the budget variance report for capital expenditures. (Section 3.17 Store Policy Manual)
i) Review the past four quarterly budget variance reports for:· An indication that the manager reviewed and followed-up the reports. · Include a copy of the most recent report in the audit file.
ii) Discuss this review with the manager - document what the manager is looking for during the review.
Page 45 of 56 File # document.xls
Store Audit Program
Payroll Hours to complete Payroll work.
Criteria Audit Procedures Initials Extent of testing W/P's Comments
1. Time and attendance is correctly recorded, and authorized by the manager and employee. (Section 3.16 Store Policy and Procedure Manual)
· All hours work are recorded on the worksheet.· All time entry must be performed by the manager/supervisor/designate.· Worksheet is reconciled to the information on the system.· Data entry stamp is utilized.· Worksheet is signed by the manager/supervisor that reconciled it to the system.· All employees must sign the worksheet.
i) Discuss Time and attendance processing procedures with the store manager.
ii) For one week per quarter:· Ensure Time and Attendance worksheets are approved by the manager.
iii) For the sample above ensure all employees have signed the work sheet (when possible, review the information for 5 employees).
iv) For the above sample review the work sheets for use of the data entry stamp or another indication of data entry.
v) For two days per quarter, reconcile the Time and Attendance worksheet to the time and attendance information recorded in TAMS (document in the audit file).
2. Time and attendance corrections are documented and approved. (Section 3.16 Store Policy and Procedure Manual)
· A correction form must be submitted to H.O. to change data after it has been confirmed.· Correction forma must be signed by the manager.
i) For the same sample as 1.v) above, vouch all time and attendance corrections from TAMS (review the "last updated" field for an indication than payroll staff last adjusted data) to the time and attendance correction form. Review for accuracy and approval.
Audit Working Papers
File # document.xls
PayrollWorksheets Corrections
Period/Week # Reviewed Vouched Proper Approval Notes
Notes:
Approved By Manager
Signed By Employees
Indication of Data Entry
Reconciled to TAMS
Correct Codes Utilized
Page 47 of 56 File # document.xls
Store Audit Program
Security and Safety Hours to complete Security and Safety work.
Criteria Audit Procedures Initials Extent of testing W/P's Comments
1. Store managers maintain at least the minimum standard of security requirements. (Section 3.1, 3.2, 3.4.1, 3.7.7, 3.13, 3.7.19, and 3.7.20 Store Policy Manual)
· Supervisors/managers control access to keys, money, store. · Store manager maintains an unobstructed view of the retail area.
i) Discuss with supervisors/managers – ensure they control access to the keys/money.· Complete security check-list.
ii) Identify "blind spots" in retail area. · Observe the retail area for ‘blind spots’. · Discuss with staff to determine if there are any retail areas they could not monitor from the tills – document discussions in the audit file. · Cash is not counted in public view. · Alarm/system access codes are unique and confidential. · Signs clearly identify areas not accessible to the public. · Exterior doors not in use are locked at all times. · Review POS security levels· Review ISP security levels
2. Store managers closely monitor the high value and high risk products. (Section 3.1 Store Policy Manual)
i) Discuss with the manager.
ii) Observe and discuss the sale procedures and monitoring processes for high risk products. · High value products s/b in locked display cases or empty case/box s/b on display and product s/b in the warehouse or office. · Regular facings and counts s/b performed on high risk products during the day. · Shelf alarms and electronic tags can also be used.
3. Store manager designates the appropiate security levels on the ISP and POS. (Section 3.7.13 Store Policy Manual, currently the Store Policy Manual does not address the ISP security levels)
· Manager will set POS security code to ensure that all No Sales require Manager/Supervisor authorization.· Only Managers/Supervisors should be assigned these levels of security
i) Discuss with the manager.
ii) Print and review ISP and POS security levels, and ISP employee master. · No Sales must be restricted to manager/supervisor levels. · Only managers/supervisors should be assigned the manager/supervisor level of security.
4. Store managers maintain at least the minimum standard of safety. (Section 3.3, and 6.0 Store Policy Manual)
· Don't risk your safety during robberies.· Don't pursue robbers.· Wear CSA approved shoes at all times.
i) Discuss with the manager.
ii) Complete safety check-list.
5. Gift certificates are secure and documented. (Currently not included in the Store Policy Manual)
· Gift certificates are stored in a locked location.· All gift certificates are recorded in a log.· The gift certificate log is stored seperately from the gift certificates.
i) Discuss with the manager.
Page 48 of 56 File # document.xls
Store Audit Program
Security and Safety Hours to complete Security and Safety work.
Criteria Audit Procedures Initials Extent of testing W/P's Comments5. Gift certificates are secure and documented. (Currently not included in the Store Policy Manual)
· Gift certificates are stored in a locked location.· All gift certificates are recorded in a log.· The gift certificate log is stored seperately from the gift certificates.
ii) Over the course of the audit:
· Over the course of the audit, observe if the certificates are they regularly left unlocked.· Review the log to determine if it is up-to-date.· Document the location of the log.
Page 49 of 56 File # document.xls
STORE SECURITY CHECKLIST
EMPLOYEE
Alarm Company: Alarm Logs @ Store: YES NO
Does the store have a safe: YES NO
If no, what secure lock-up is available:
Are locking drawers available for assigned cash trays that are not in use: YES NO
If yes, are the keys to each drawer unique: YES NO
Does the store have an electronic surveillance system: YES NO Tape Hard drive
Do the cameras cover the till area: YES NO
Average age of tapes: Tape rotation (i.e. weekly):
Outside lighting (doors):
Door viewer in back door: YES NO
Armoured car service or drop box utilized:
Fire Extinguishers: Last Certified
Visible: YES NOAccessible: YES NO
Do employees share passwords or alarm codes: YES NO
Are passwords and alarm codes confidential: YES NO
Do employees allow other employees to use their till: YES NO
Location of gift certificates: YES NO
Office locked when empty: YES NO
HAS AN ALARM CODE
ALARM CODE is UNIQUE &
CONFIDENTIALHAS A STORE
KEYHAS AN
OFFICE KEY
HAS ACCESS TO CHANGE
FUNDHAS THE
SAFE COMBO
IS A TAMS DESIGNATE
OR MANAGER
Page 50 of 56 File # document.xls
STORE SAFETY CHECKLIST
Safety shoes are made available to all eligible store employees: YES NO
Verify with a review of the paid outs
Safety shoes are worn by all employees at all times while working: YES NO
Do mechanical items such as lifts or pallet jacks appear to be in good repair: YES NO
Height of cases is restricted to shoulder height in the warehouse : YES NO
Are all cleaning supplies clearly marked and adequately stored: YES NO
All corrosive cleaning agents should have clear readable labels.All corrosive agents are stored appropriately.
Notes:
Document access to storage areas and the warehouse:
Is a first aid kit available to store employees: YES NO
Are employees trained to use the first aid kit: YES NO
Lifting above this level dramatically increases the risk of shoulder injury.
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4 4 4 4 2 2 3 3 2 3 1 3 1 4 3 4 4 4 3 2 1 1 4 44 4 3 3 4 2 1 1 1 1 2 2 1 3 2 1 1 4 4 1 2 4 2 14 4 2 4 1 3 3 4 4 1 3 4 4 4 3 4 3 3 1 3 4 2 2 42 3 2 2 1 4 3 2 3 2 3 1 2 1 1 3 1 2 4 1 2 3 3 42 1 1 2 1 2 3 1 4 4 3 1 2 3 2 3 2 1 1 1 2 3 1 13 3 4 1 2 4 1 2 3 4 2 1 1 3 2 3 1 2 1 4 2 4 3 34 4 4 4 2 2 3 2 1 4 1 4 1 4 1 4 1 4 1 1 3 1 2 21 4 1 1 2 2 4 2 4 1 2 1 3 3 3 1 3 1 1 1 2 3 3 44 2 3 1 4 2 3 1 3 4 3 1 4 2 2 4 3 4 4 2 3 4 4 3
Use this random number table to determine the periods you will be examining. The first Quarter is the current quarter that you are in, the second quarter is the previous quarter, etc. Keep selecting periods for the current quarter until you select one that is complete/partially complete. The 4th period of the quarter is only relevant if period 13 in in that quarter.
Use this random number table to determine the week within each randomly selected period you will be examining. Keep selecting a week for the current quarter until you select one that is complete. Weeks are utilized for examining T/A worksheets for approval/data entry, stock receipts, and transfers.
One Week per Quarter Two Days per Quarter3 3 3 2 3 3 3 4 4 3 3 2 1 1 1 4 2 1 3 4 1 4 1 2
Fir
st Q
uar
ter
284 4 3 2 4 1 2 2 3 2 1 1 1 1 4 2 1 2 1 4 2 3 1 3 224 4 2 4 1 1 3 1 4 4 2 4 4 4 4 1 2 2 3 2 4 1 2 2 192 3 4 1 2 1 3 1 1 2 2 2 2 3 2 2 1 3 2 2 3 1 1 2 42 2 2 4 1 4 2 3 2 1 4 2 2 3 2 3 3 1 3 3 1 3 3 1 43 3 4 2 2 2 4 1 3 3 4 1 1 1 2 2 2 3 2 1 1 1 4 2 32 3 4 3 4 2 3 3 1 1 3 4 3 2 3 4 3 4 2 2 4 2 2 2 54 2 4 4 2 4 4 4 3 3 3 1 2 4 4 1 4 2 1 2 2 1 1 1 264 3 3 2 2 4 3 1 3 1 2 1 4 3 2 2 2 4 4 4 1 1 2 2 191 4 1 3 1 4 2 2 4 1 2 4 2 1 4 3 4 3 4 3 2 1 2 1 51 2 4 4 1 2 4 3 3 3 1 2 2 4 2 1 3 1 1 2 1 3 3 1
Sec
ond
Qu
arte
r
234 3 2 4 4 4 2 2 4 4 4 2 1 1 2 1 4 3 2 2 4 3 2 1 203 4 2 2 3 1 4 4 2 1 4 1 3 4 2 4 4 2 2 2 2 3 2 4 72 2 4 2 1 2 2 2 4 2 1 3 3 1 2 1 4 1 3 3 3 2 2 3 162 1 1 2 2 1 2 4 4 1 2 2 1 2 2 2 1 1 2 1 4 2 1 3 12 4 4 2 4 3 2 3 2 4 3 4 2 1 1 4 4 4 3 1 3 4 1 2 293 2 3 4 2 4 1 4 3 2 4 4 4 3 3 2 1 2 2 4 1 4 4 3 244 1 1 3 2 2 4 3 1 2 1 4 2 3 4 2 3 1 3 1 1 2 3 3 152 3 2 3 2 4 2 1 1 3 4 1 1 4 2 3 4 4 2 3 2 2 2 2 282 1 3 4 4 1 3 3 3 3 2 1 4 2 3 1 3 3 2 3 3 3 2 1 102 3 4 1 3 2 1 1 3 2 3 2 3 2 3 1 2 4 2 3 3 2 3 1
Th
ird
Qu
arte
r
72 2 3 4 3 3 4 4 2 3 4 1 4 2 4 2 1 2 1 2 2 4 1 1 112 4 3 3 3 2 4 4 4 1 3 3 2 3 4 2 4 3 4 4 1 2 4 4 253 2 4 4 1 1 3 1 4 4 1 2 4 4 4 3 4 2 3 4 3 1 2 1 231 3 4 4 2 4 1 2 3 3 3 2 3 2 4 2 1 4 3 3 4 2 3 2 21 2 2 3 3 1 4 3 2 3 1 1 3 1 2 3 1 4 2 1 1 2 3 4 224 4 4 4 4 1 1 4 4 1 3 3 3 2 2 1 2 1 3 3 3 2 1 3 124 4 1 4 2 2 3 4 3 2 1 2 1 2 3 4 1 1 1 4 3 2 3 1 21 2 3 2 1 1 2 4 3 3 1 3 4 1 4 2 1 2 2 4 2 3 1 4 21 2 2 1 4 4 2 4 2 3 1 4 4 1 1 1 4 2 4 2 1 2 1 4 14 1 3 3 3 1 2 3 4 3 2 3 3 3 3 4 4 2 2 4 4 1 2 3
Fou
rth
Qu
arte
r
93 1 2 4 3 3 4 2 3 4 3 3 3 1 3 2 3 1 4 4 4 2 3 3 151 2 4 1 3 3 3 2 2 3 3 4 1 4 4 2 4 1 1 2 2 3 4 3 52 2 3 3 2 2 4 1 3 1 4 1 4 2 4 3 3 3 3 4 3 4 1 3 111 2 2 2 3 4 1 4 2 4 1 4 2 3 2 2 2 4 2 4 4 2 3 3 83 1 1 4 1 3 4 3 2 3 2 3 4 1 3 1 4 3 4 1 2 3 1 2 51 2 4 1 4 1 1 4 3 2 2 4 1 4 1 2 1 3 1 2 4 1 3 2 271 1 3 4 1 2 2 4 3 2 2 3 2 4 3 3 2 1 4 3 3 2 2 2 194 2 3 4 3 3 2 2 3 2 2 1 3 2 2 4 4 4 1 2 2 3 1 2 31 3 2 4 1 3 2 3 1 3 3 2 2 4 2 1 3 1 4 1 2 3 2 4 18
Use this random number table to determine the week within each randomly selected period you will be examining. Keep selecting a week for the current quarter until you select one that is complete. Weeks are utilized for examining T/A worksheets for approval/data entry, stock receipts, and transfers.
Use this random number table to determine two days per quarter that you will be examining. Keep selecting days for the current quarter until you select one that is complete. Days are utilized for examining payroll, and items in the revenue receivable, receipts section of the audit program.
Two Days per Quarter2 14 16 7 20 11 14 7 8 18 23 4 17 22 28 19 12 31 14 26 8 15 23 17 23 18 9 18 2 9 22 26 30 17 6 20 30 18 4 24 20 20 1 21 11
25 6 22 26 13 23 20 31 25 18 20 17 6 23 19 31 23 29 9 18 24 19 1214 27 5 17 4 8 22 31 15 19 22 20 3 21 8 18 22 30 20 5 6 17 1713 8 3 21 11 31 27 21 5 8 26 13 28 2 26 11 6 31 14 21 31 22 1910 20 28 1 22 12 20 20 25 19 12 23 1 31 23 25 25 22 23 26 19 10 2323 14 21 3 8 7 8 31 28 16 6 6 17 30 18 27 13 16 31 31 13 30 212 26 1 24 27 10 27 10 12 2 8 5 15 18 15 25 10 2 18 17 12 8 3
17 24 31 25 11 23 29 13 31 19 29 12 22 3 15 23 8 20 6 3 31 21 1728 26 2 12 14 16 19 28 23 6 9 25 18 14 23 28 26 21 20 23 30 23 101 1 1 15 4 21 25 21 19 31 25 16 16 4 30 14 2 1 18 13 15 30 119 14 25 31 14 17 25 12 7 31 20 15 9 19 19 21 5 20 28 6 29 3 27
30 19 10 28 19 16 12 7 27 14 21 23 1 8 12 2 6 5 30 17 1 22 1724 21 10 7 16 21 2 23 5 19 4 14 27 1 2 2 15 22 19 19 5 27 2216 7 4 9 4 2 21 7 21 7 26 15 30 7 17 18 2 6 1 2 31 2 1414 23 28 23 19 31 12 17 21 9 5 31 15 14 1 29 8 6 1 26 15 8 28 31 7 28 8 23 13 3 16 6 28 7 11 27 26 26 12 27 31 6 19 12 171 17 16 18 6 18 9 29 20 14 18 14 3 1 5 4 9 30 23 1 13 13 8
26 12 20 13 25 1 30 14 31 15 30 5 8 11 20 30 20 20 11 10 28 28 2721 27 30 4 30 2 27 16 31 1 24 26 20 13 19 6 31 26 14 5 29 10 1024 4 14 31 27 4 28 2 6 12 27 27 31 26 20 12 18 9 29 18 9 19 184 27 28 23 13 28 3 20 6 12 25 22 20 11 11 20 11 6 28 31 1 28 6
10 16 20 23 28 8 10 26 18 6 18 31 25 30 31 13 21 18 6 1 27 13 2930 11 8 22 26 9 3 21 25 16 14 22 1 4 9 11 12 6 1 14 27 18 1028 21 2 2 14 16 2 25 25 12 9 2 15 7 1 16 11 11 8 3 15 23 44 19 11 11 5 6 4 4 13 28 12 3 14 4 3 24 30 29 31 2 17 11 128 28 29 6 13 21 15 7 8 31 28 14 14 1 16 8 20 10 8 22 14 13 26
19 24 28 18 10 3 18 30 21 20 10 14 15 10 26 31 23 13 31 23 1 12 231 14 25 29 29 29 13 20 18 4 30 30 15 20 31 12 17 14 6 12 27 5 21
13 29 2 20 4 12 4 1 24 7 14 26 6 6 14 30 10 29 25 27 6 26 23 16 3 23 29 14 30 3 31 15 6 5 29 20 26 16 26 21 4 24 10 7 27
14 8 26 19 5 20 10 10 1 28 2 7 28 14 2 21 14 12 30 19 6 5 1810 11 3 15 26 23 23 9 3 11 31 15 27 16 11 23 3 27 14 18 25 18 1112 31 18 17 14 29 5 14 8 1 22 28 16 8 18 23 24 1 7 18 25 21 525 23 12 14 3 11 4 27 21 23 12 14 10 22 1 19 14 20 19 1 21 7 1511 5 7 17 15 27 30 7 31 26 8 24 18 17 24 1 16 5 2 19 6 1 1430 27 16 8 24 24 11 10 13 11 19 12 10 13 6 30 6 30 30 4 13 1 119 29 5 22 9 19 30 31 12 22 12 30 21 20 19 23 18 8 4 8 25 28 6
30 27 19 9 31 17 7 13 23 3 2 30 8 1 10 8 8 27 16 1 28 12 186 21 5 21 28 23 22 3 28 1 31 14 22 21 21 18 26 21 22 16 4 9 5
Use this random number table to determine two days per quarter that you will be examining. Keep selecting days for the current quarter until you select one that is complete. Days are utilized for examining payroll, and items in the revenue receivable, receipts section of the audit program.
2003 - 2004 CALENDAR 13 PERIOD YEAR
April 2003 August 2003 December 2003S M T W T F S S M T W T F S S M T W T F S
1 2 3 4 5 1 2 1 2 3 4 5 6
1 6 7 8 9 10 11 12 5 3 4 5 6 7 8 9 7 8 9 10 11 12 13
13 14 15 16 17 18 19 10 11 12 13 14 15 16 14 15 16 17 18 19 20
20 21 22 23 24 25 26 17 18 19 20 21 22 23 10 21 22 23 24 25 26 27
27 28 29 30 6 24 25 26 27 28 29 30 28 29 30 31
31
May 2003 September 2003 January 2004S M T W T F S S M T W T F S S M T W T F S
1 2 3 1 2 3 4 5 6 1 2 3
2 4 5 6 7 8 9 10 7 8 9 10 11 12 13 4 5 6 7 8 9 10
11 12 13 14 15 16 17 14 15 16 17 18 19 20 11 11 12 13 14 15 16 17
18 19 20 21 22 23 24 21 22 23 24 25 26 27 18 19 20 21 22 23 24
25 26 27 28 29 30 31 7 28 29 30 25 26 27 28 29 30 31
June 2003 October 2003 February 2004S M T W T F S S M T W T F S S M T W T F S
1 2 3 4 5 6 7 1 2 3 4 1 2 3 4 5 6 7
3 8 9 10 11 12 13 14 5 6 7 8 9 10 11 8 9 10 11 12 13 14
15 16 17 18 19 20 21 12 13 14 15 16 17 18 12 15 16 17 18 19 20 21
22 23 24 25 26 27 28 8 19 20 21 22 23 24 25 22 23 24 25 26 27 28
29 30 26 27 28 29 30 31 29
July 2003 November 2003 March 2004S M T W T F S S M T W T F S S M T W T F S
1 2 3 4 5 1 1 2 3 4 5 6
4 6 7 8 9 10 11 12 2 3 4 5 6 7 8 7 8 9 10 11 12 13
13 14 15 16 17 18 19 9 10 11 12 13 14 15 13 14 15 16 17 18 19 20
20 21 22 23 24 25 26 9 16 17 18 19 20 21 22 21 22 23 24 25 26 27
27 28 29 30 31 23 24 25 26 27 28 29 28 29 30 31
30
2004 - 2005 CALENDAR 13 PERIOD YEAR
April 2004 August 2004 December 2004S M T W T F S S M T W T F S S M T W T F S
1 2 3 5 1 2 3 4 5 6 7 1 2 3 4
1 4 5 6 7 8 9 10 8 9 10 11 12 13 14 5 6 7 8 9 10 11
11 12 13 14 15 16 17 15 16 17 18 19 20 21 12 13 14 15 16 17 18
18 19 20 21 22 23 24 22 23 24 25 26 27 28 10 19 20 21 22 23 24 25
25 26 27 28 29 30 6 29 30 31 26 27 28 29 30 31
May 2004 September 2004 January 2005S M T W T F S S M T W T F S S M T W T F S
1 1 2 3 4 1
2 2 3 4 5 6 7 8 5 6 7 8 9 10 11 2 3 4 5 6 7 8
9 10 11 12 13 14 15 12 13 14 15 16 17 18 11 9 10 11 12 13 14 15
16 17 18 19 20 21 22 19 20 21 22 23 24 25 16 17 18 19 20 21 22
23 24 25 26 27 28 29 7 26 27 28 29 30 23 24 25 26 27 28 29
30 31 30 31
June 2004 October 2004 February 2005S M T W T F S S M T W T F S S M T W T F S
1 2 3 4 5 1 2 1 2 3 4 5
3 6 7 8 9 10 11 12 3 4 5 6 7 8 9 6 7 8 9 10 11 12
13 14 15 16 17 18 19 10 11 12 13 14 15 16 12 13 14 15 16 17 18 19
20 21 22 23 24 25 26 8 17 18 19 20 21 22 23 20 21 22 23 24 25 26
27 28 29 30 24 25 26 27 28 29 30 27 28
31
July 2004 November 2004 March 2005S M T W T F S S M T W T F S S M T W T F S
1 2 3 1 2 3 4 5 6 1 2 3 4 5
4 4 5 6 7 8 9 10 7 8 9 10 11 12 13 6 7 8 9 10 11 12
11 12 13 14 15 16 17 14 15 16 17 18 19 20 13 13 14 15 16 17 18 19
18 19 20 21 22 23 24 9 21 22 23 24 25 26 27 20 21 22 23 24 25 26
25 26 27 28 29 30 31 28 29 30 27 28 29 30 31
Random Starting Point for Inventory Count
3 5 3 5 9 2 7 2 8 5 8 6 4 5 9 8 5 9 4 6 9 26 4 3 5 9 4 7 7 5 6 6 6 3 5 6 7 5 1 8 5 4 82 2 2 7 5 5 6 3 4 3 8 4 6 1 5 7 9 5 2 8 7 93 3 7 3 3 1 1 7 1 8 4 7 7 9 1 8 1 4 8 2 2 69 4 2 9 2 4 6 2 2 2 6 9 7 6 6 1 4 8 2 6 4 92 1 6 2 9 2 8 3 7 8 1 7 7 5 5 6 6 8 5 6 2 64 9 9 4 7 1 2 2 1 2 7 6 5 6 2 8 4 6 2 7 2 35 8 3 3 8 1 9 2 5 6 3 3 3 1 9 9 3 2 7 1 5 34 8 9 9 9 6 2 5 6 7 1 9 4 6 5 6 7 4 9 9 5 32 5 5 7 6 1 6 4 9 2 7 1 6 7 2 3 8 9 8 3 5 48 5 7 5 9 5 8 1 3 3 7 7 1 1 1 4 8 3 2 8 8 14 1 6 8 2 3 5 8 6 4 7 2 2 7 6 6 3 6 5 8 7 35 2 2 5 8 6 9 2 4 2 1 4 8 7 9 1 4 9 7 3 1 57 6 4 8 9 5 1 4 9 8 8 7 1 4 9 9 2 2 7 9 2 32 3 2 7 6 4 8 8 3 5 6 4 1 1 6 1 1 3 7 6 9 85 6 6 4 4 8 8 3 1 9 4 5 8 5 5 2 3 2 1 3 6 72 4 8 4 6 6 3 4 7 4 7 8 1 3 6 1 4 1 1 9 2 12 3 6 5 3 3 7 1 8 9 8 1 9 7 3 7 3 1 4 4 8 64 5 4 8 8 6 1 1 5 9 9 7 9 5 9 1 6 4 2 7 8 82 2 5 1 4 9 5 1 2 8 2 6 3 4 2 3 7 5 5 6 8 71 8 8 7 2 2 3 8 1 5 9 5 4 6 5 3 1 9 4 4 9 28 9 3 7 9 4 9 8 1 9 6 5 4 5 1 2 4 4 1 8 7 32 3 8 4 1 2 9 9 7 9 7 1 5 4 7 5 1 9 6 2 2 51 6 9 9 3 7 3 2 1 6 4 2 9 6 6 3 2 1 7 5 9 74 2 3 5 8 3 3 7 3 4 9 9 9 6 5 5 6 6 6 6 2 16 8 1 9 8 3 5 9 6 8 2 8 5 1 4 5 7 8 2 5 8 94 7 9 8 3 5 8 7 3 2 2 5 5 2 9 5 8 7 5 6 2 22 5 9 5 8 2 5 8 6 9 2 6 3 9 7 8 8 3 4 7 7 53 1 4 4 3 6 8 9 2 6 4 6 3 1 5 6 7 2 2 2 8 83 5 2 8 9 5 6 5 3 7 5 9 4 3 3 4 5 5 6 6 4 98 8 8 2 1 6 1 2 5 2 7 1 7 5 1 1 2 8 5 5 6 97 2 7 9 6 6 9 6 4 9 5 6 6 3 6 7 9 7 5 4 5 33 6 9 6 5 4 1 7 3 2 6 6 7 1 4 3 3 5 5 3 5 65 7 3 3 5 8 2 8 8 6 5 3 1 1 2 1 4 6 5 6 9 85 6 3 4 3 3 1 1 8 7 5 1 8 8 8 1 9 2 2 1 5 62 2 9 9 8 9 2 4 2 7 9 4 8 8 2 2 2 7 4 3 3 53 6 6 4 3 6 3 3 2 3 7 8 4 3 5 6 6 1 2 7 8 3
6 9 4 3 8 5 1 7 1 3 5 8 5 1 3 1 4 3 3 2 4 7