Download - Retail Store Audit Sop1.xls
Date Section Description
October 29, 2004 RRR Additional W/P's for cash handling
November 5, 2004 PPP
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."
November 8, 2004 Inventory
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."
November 8, 2004
Manager
Questionnaire
More details relating to the gift certificates were added. See
Manager Interview-Draft unapproved November 8, 2004
November 8, 2004 Security and Safety Added section 5. to the audit program.
November 25, 2004 PPP Section 1.ii) added to PPP audit program
November 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
Manager
Questionnaire
Further details relating to the allocation of clothing and shoe
allowances.
Store Audit Program Modifications
Reason Change Initiated By
Prior to this none of the w/p's documents the cash handling processes in the
store.
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
Used to help determine how much work should be performed on clothing
allowances that may be misunderstood and misallocated.
Currently little coverage in this area.
Store Audit Program Modifications
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
Complete
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
Complete
Complete
2.
3.
3.
4.
9.
5.
6.
8.
1.
2.
4.
5.
6.
7.
9.
1.
2.
1.
2.
Page numbers and referencing
Notes on W/P's and Test one of count
Test two of count
Audit review - Supervisor
Review deposit slips for 2 days/quarter
Review credit card sales for 2 days/quarter
Red Ink
Blue Ink
Orange Ink
Purple Ink
Beer stock receipts vouch 1/quarter, trace 1/quarter
W&S stock receipts vouch 1/quarter, trace 1/quarter
Observe cash count procedures for 2 days (if possible)
Review cashier float rotation log >= class 3 review 2 weeks, < class 3 review 4 weeks (if present)
Sample SizeCriteria #
RR
R
Review SOP's >= class 3 review last 2 weeks, < class 3 review last 4 weeks
Approval of aborts, no-sales, etc. 1 day/quarter
Review all customer returns for 2 days/quarter
T&
AP
PP Clothing (666) most recent complete fiscal year
Vouch 15 disbursements from the current and previous 4 periods
Review all corrections for the current and previous 12 periods
Empty container chits 1 day/quarter
Reconcile time for 2 days/quarter
Address review notes
Po
st F
ield
Ph
ase
Minimum Sample Sizes
Prepare file
Prepare the report
INV
EN
TO
RY
In-store adjustments current and previous 12 periods
Transfers 1 week/quarter
Dispositions: Vouch the 2 most recent entries, review 1/quarter for proper procedures
Review the count sheets from the most recent store count
Task
Task
Print reports
Review paid outs (clothing-666) - Perform reasonability test.
Review Inventory G/L Adjustments and note when stock variances were entered (what week of what period)
Print Reports
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
Field work
Review daily sales reports for 2 days/quarter
Inventory verification (First noon hour or evening) Blue and Orange ink pens required
Verify inventory variances
Complete field work
Summarize and discuss the findings with the store manager
Task
Follow-up and complete outstanding issues as required
Print Audit program and working papers
Reference file
Fie
ld P
ha
se
Perform the cash count
Manager/Staff Interviews (use Management Interview)
FIELD AUDITOR GUIDE
Open File
Complete Planning Memo
Pre F
ield
Ph
ase
Obtain a copy of the previous audit report and review it
File # 236067102.xls.ms_office
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 16 of 86 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 17 of 86 Confidential
NAME PERIODS ORIGIN
GL 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
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) office
TAMS - Query Report for all fulltime employees in the
store. last complete fiscal year office
Paid Out (For Enquiry) - all GL Accounts current period + previous 4 office or store
Inventory Reconciliation - Wine & Spirits
Print each of the four randomly selected periods
from the current and previous 3 quarters office or store
Inventory Reconciliation - Allied
Print each of the four randomly selected periods
from the current and previous 3 quarters office or store
Inventory Reconciliation - Beer
Print each of the four randomly selected periods
from the current and previous 3 quarters 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
DOCUMENT SUMMARY
File # 236067102.xls.ms_office
PERIOD OVER SHORT TOTAL SALES VAR/$1000
0 $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!
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.
#DIV/0! -0.04
CASH VARIANCE RISK PROFILE
STORE #
Current Audit Provincial Average
File # 236067102.xls.ms_office
PERIOD WINE & SPIRITS BEER
0
0
0
0
0
0
0
0
0
0
0
0
0
TOTAL $0.00 $0.00
Total Sales: $0
Total Variance: $0.00
Current Audit Provincial Average
#DIV/0! -0.72
STORE #
STOCK VARIANCE RISK PROFILE
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 #236067102.xls.ms_office
PERIOD WINE & SPIRITS W&S SALES BEER BEER SALES
TOTALS $0.00 $0 $0.00 $0
W & S
BEER
COMBINED
STORE #
CURRENT PROVINCIAL AVERAGE
STOCK DISPOSITIONS RISK PROFILE
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.
#DIV/0!
#DIV/0!
#DIV/0! -2.57
File # 236067102.xls.ms_office
Revenue / Receivables / Receipts
Criteria Audit Procedures Initials Extent of testing W/P's
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.
Hours to complete RRR work.
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.
Page 23 of 86 File # 236067102.xls.ms_office
Revenue / Receivables / Receipts
Criteria Audit Procedures Initials Extent of testing W/P's
Hours to complete RRR work.
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) 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.
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".
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.
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)
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.
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.
Page 24 of 86 File # 236067102.xls.ms_office
Revenue / Receivables / Receipts
Criteria Audit Procedures Initials Extent of testing W/P's
Hours to complete RRR work.
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.
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.
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.
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.
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.
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.
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.
Page 25 of 86 File # 236067102.xls.ms_office
Revenue / Receivables / Receipts
Criteria Audit Procedures Initials Extent of testing W/P's
Hours to complete RRR work.
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) 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).
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.
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.
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.
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) 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.
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)
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.
Page 26 of 86 File # 236067102.xls.ms_office
Store Audit Program
Comments
Hours to complete RRR work.
Page 27 of 86 File # 236067102.xls.ms_office
Store Audit Program
Comments
Hours to complete RRR work.
Page 28 of 86 File # 236067102.xls.ms_office
Store Audit Program
Comments
Hours to complete RRR work.
Page 29 of 86 File # 236067102.xls.ms_office
Store Audit Program
Comments
Hours to complete RRR work.
Page 30 of 86 File # 236067102.xls.ms_office
Verified Y/N Tray # Float
Accoutability Total from
Reading Total Audit Count Audit Variance
$0.00 $0.00 $0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00
0.00
0.00
$0.00
0.00
$0.00Variance
Plus documented Change Orders
Plus Value of Change Fund
Total
Less Cash Withheld from Previous Day
Summary of all Cash Trays in the Store
Totals for all Trays
Total Assigned Floats from all Cash Trays
Reconciliation of Cash Withheld from Previous Days Daily Sales Reports
File # 236067102.xls.ms_office
Field Auditors Cash Count Form
Date: Time:
Denomination Quantity Value Total
Pennies 0 X $0.50 = $0.00
Nickels 0 X 2.00 = 0.00
Dimes 0 X 5.00 = 0.00
Quarters 0 X 10.00 = 0.00
Loonies 0 X 25.00 = 0.00
Toonies 0 X 50.00 = 0.00 $0.00
Denomination Quantity Value Total
Pennies 0 X $0.01 = $0.00
Nickels 0 X 0.05 = 0.00
Dimes 0 X 0.10 = 0.00
Quarters 0 X 0.25 = 0.00
Loonies 0 X 1.00 = 0.00
Toonies 0 X 2.00 = 0.00 $0.00
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
Value
$0.00
$0.00
0.00
0.00
$0.00
0.00
Cash Overage/(Shortage) 0
Notes:
Paper Currency
Cheques
Payee and Notes
CHANGE FUND
Rolled Coin
Change
Equals Total Cash receipts
Less Cash Withheld from Daily Sales Report
Auditor Cashier
Total Cash on Hand
Change Order
Plus 6 tray @ $200
Manager/Supervisor
I certify that the above record is a true and accurate representation of the change fund totalling $[Total
Cash on Hand].
File # 236067102.xls.ms_office
Field Auditor's Cash Count Form
Date: Time:
Denomination Quantity Value Total
Pennies 0 X $0.50 = $0.00
Nickels 0 X 2.00 = 0.00
Dimes 0 X 5.00 = 0.00
Quarters 0 X 10.00 = 0.00
Loonies 0 X 25.00 = 0.00
Toonies 0 X 50.00 = 0.00 $0.00
Denomination Quantity Value Total
Pennies 0 X $0.01 = $0.00
Nickels 0 X 0.05 = 0.00
Dimes 0 X 0.10 = 0.00
Quarters 0 X 0.25 = 0.00
Loonies 0 X 1.00 = 0.00
Toonies 0 X 2.00 = 0.00 $0.00
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
Value
$0.00
$0.00
0.00
$0.00
0.00
$0.00
Notes:
Less: Value of Authorized Float
Cash Overage/(Shortage)
Auditor Cashier Manager/Supervisor
I certify that the above record is a true and accurate representation of [tray# ] totalling $[Total Cash on
Hand].
Total Cash on Hand
Sales (Accountability Total on cashier reading)
Equals Total Cash receipts
TRAY # ________
Cheques
Payee and Notes
Rolled Coin
Change
Paper Currency
File # 236067102.xls.ms_office
Audit Working Papers
Period/Date Reviewed Approved Present
Correctly
Completed
Required
Hard Copies
Present Present Completed
Bank Stamp
Present # Reviewed
Original
Receipt
Present
Return Slip
Present
Return Slip
Complete Printed Completed
Signed by
Employee Approved
Notes:
Revenue / Receivables / Receipts
Daily Sales Reports Credit Card Slips Deposit Slips Retail Returns Cashier Readings
Page 34 of 86 File # 236067102.xls.ms_office
Special Occasion Permits Audit Working Papers
Date
Vouched/
Traced Reference # Is present Is complete
Signed by
applicant
Signed by SLGA
employee Present
Signed by
applicant Is Present
Signed by
applicant
Signed by SLGA
employee
(Under 18)
Minor's stamp is
present
Does not exceed
8 hrs/day
Notes:
Special Occasion Permits
Application Declaration Permit
File # 236067102.xls.ms_office
Special Occasion Permits Audit Working Papers
Notes
Special Occasion Permits
File # 236067102.xls.ms_office
Cash Handling Procedures Audit Working Papers
Single Person Store
Multi Person Store
YES NO NOTES
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?
Who counts the assigned float?
Who enters the deposit information into the ISP?
Who prepares the deposit envelop and how is it sealed?
Who counts the sales proceeds?
Where is cash counted?
Who removes the cash tray from the till?
Who physically carries the cash tray to the count location?
Who has access to the change fund?
Who verifies the change fund, when is it verified, and how is this documented?
Where are deposit envelops stored, who places them there, and who has access to them?
Observations - Change Fund
How and where is the count recorded (pencil/ink, on reading/deposit envelop/ISP/adding machine tape)?
Are change purchases recorded?
How are variances addressed?
Who provides employees with the required change?
Who reviews credit card slips, cheques, coupons, and empty container chits and how often is this performed?
Observations - Cash Count Procedures
Observations - Cash Handling Procedures
Notes:
Do cashiers perform readings during the day (printed & unprinted)?
Are 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?
Observations - Pick-up Procedures
File # 236067102.xls.ms_office
Commercial Permittees Audit Working Papers
Period/Date Reference #
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
Notes:
Commercial Permittees
File # 236067102.xls.ms_office
Commercial Permittees Audit Working Papers
Notes
Commercial Permittees
File # 236067102.xls.ms_office
Inventory Hours to Count
Criteria Audit Procedures Initials Extent of testing W/P's
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
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.
Page 41 of 86 File # 236067102.xls.ms_office
Inventory Hours to Count
Criteria Audit Procedures Initials Extent of testing W/P's
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 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.
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.
Page 42 of 86 File # 236067102.xls.ms_office
Inventory Hours to Count
Criteria Audit Procedures Initials Extent of testing W/P's
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) 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.
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.
3. Verify Wine/Spirits, Beer inventory.
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.
Page 43 of 86 File # 236067102.xls.ms_office
Inventory Hours to Count
Criteria Audit Procedures Initials Extent of testing W/P's
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.
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).
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.
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.
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.
Page 44 of 86 File # 236067102.xls.ms_office
Inventory Hours to Count
Criteria Audit Procedures Initials Extent of testing W/P's
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) 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.
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.
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.
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
Page 45 of 86 File # 236067102.xls.ms_office
Inventory Hours to Count
Criteria Audit Procedures Initials Extent of testing W/P's
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) 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.
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.
Page 46 of 86 File # 236067102.xls.ms_office
Store Audit Program
Hours to complete Inventory Field Work
Comments
Page 47 of 86 File # 236067102.xls.ms_office
Store Audit Program
Hours to complete Inventory Field Work
Comments
Page 48 of 86 File # 236067102.xls.ms_office
Store Audit Program
Hours to complete Inventory Field Work
Comments
Page 49 of 86 File # 236067102.xls.ms_office
Store Audit Program
Hours to complete Inventory Field Work
Comments
Page 50 of 86 File # 236067102.xls.ms_office
Store Audit Program
Hours to complete Inventory Field Work
Comments
Page 51 of 86 File # 236067102.xls.ms_office
Store Audit Program
Hours to complete Inventory Field Work
Comments
Page 52 of 86 File # 236067102.xls.ms_office
Wine and Spirits Stock Receipts Audit Working Papers
LINCS
Period/Date
Vouched/Tra
ced Initialled
Items Checked-
Off*
Receiving Report
Initialled Documented Signed by Driver
Unfulfilled Report
is Printed
Prism Report
Printed
Data Entry
Stamp**
Shipping Errors
Documented
Case Count
Agrees***
Dollar Value
Agrees*** Notes
Notes:
*- It is no longer a requirement to pick each item, however this is meant to document this function if it is performed.
Pack List Transit Breaks
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.
***-Vouch from the LINCS Stock Receipt Report to the PRISM report to the Pack List (dollar value from Prism report to LINCS report).
** - 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).
File # 236067102.xls.ms_office
Wine and Spirits Stock Receipts Audit Working Papers
*- It is no longer a requirement to pick each item, however this is meant to document this function if it is performed.
***-Vouch from the LINCS Stock Receipt Report to the PRISM report to the Pack List (dollar value from Prism report to LINCS report).
** - 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).
File # 236067102.xls.ms_office
Beer Stock Receipts Audit Working Papers
LINCS
Period/Date Vouched/Traced Initialled Items Checked-Off
Receiving Report
Initialled Documented Signed by Driver
Data Entry
Stamp**
Shipping Errors
Documented
Case Count
Agrees***
Dollar Value
Agrees*** Notes
Notes:
***-Vouch from the LINCS Stock Receipt Report to the Daily Invoice".
Pack Slip Transit Breaks
** - 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.
The "Daily Invoice" is received via mail well after the physical inventory is received at the store.
File # 236067102.xls.ms_office
Transfers Audit Working Papers
Period/Date Transfer In/Out
Source Doc.
Present
Inventory
Picked
Inventory
Signed for Documented Signed by Driver
Bill of Lading
Attached
Verified by
Second Emp. 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:
T-Out's
Reference #
Transit Breaks
Dollar Values
match Inventory
Recon.
File # 236067102.xls.ms_office
Dispositions Audit Working Papers
Period/Date Reference # Correct codes Used
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 Notes
* Driver required to sign shipping documents with damage outlined.
Notes:
Period/Date Reference #
2 Signatures for
destruction
Quantities
recorded
alphabetically
Unused lines
crossed out
T-breaks signed by
Driver*
LINCS Inventory adj
report initialled
Proper Segregation of
Duties Notes
* Driver required to sign shipping documents with damage outlined.
Notes:
Dispositions - One period for each of the previous 3 quarters
Dispositions - 2 most recent
File # 236067102.xls.ms_office
Count Sheets Audit Working Papers
Period/Date
Variances verified
by a second
employee
Counter signs all
sheets
Count recorded in
ink
Mistakes crossed out
with a line
Proper Segregation of
Duties
Accuracy of
extensions All products counted Notes
Notes:
File # 236067102.xls.ms_office
In-store Adjustments Audit Working Papers
Date Reference # Correctly Used
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 Notes
Notes:
Instore Adjustments - All from current and 12 previous fiscal periods2 most recent
File # 236067102.xls.ms_office
Purchases, Payables, Payments
Criteria Audit Procedures Initials Extent of testing W/P's
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.
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.
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.
Hours to complete PPP work.
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
Page 61 of 86 File # 236067102.xls.ms_office
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.
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.
Page 62 of 86 File # 236067102.xls.ms_office
Store Audit Program
Comments
Hours to complete PPP work.
Page 63 of 86 File # 236067102.xls.ms_office
Audit Working Papers
Employee Name Employee Type Hours Allowance
$0.00
$0.00
Reasonability Test
Annual Clothing Allowance - Fiscal 200*
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).
Total Estimated Clothing Allowance
Actual Clothing Allowance Paid
Variance (Under Estimate)/Over Estimate
File # 236067102.xls.ms_office
Audit Working Papers
Period/Date Source Doc. Present Coded Correctly
Allowable or have
Written Approval
Mgr./Reg. Mgr.
Approval Duties are Segregated Invoice Date Notes
Notes:
Paid-outs
Reference #
File # 236067102.xls.ms_office
Fixed Asset System
Criteria Audit Procedures Initials Extent of testing W/P's
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.
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.
1. Equipment Transfers and Requisitions are properly authorized. (Section 3.17 Store Policy
Manual)
2. Store Manager reviews the budget variance report for capital expenditures. (Section 3.17 Store
Policy Manual)
Hours to complete Fixed Asset work.
Page 67 of 86 File # 236067102.xls.ms_office
Store Audit Program
Comments
Hours to complete Fixed Asset work.
Page 68 of 86 File # 236067102.xls.ms_office
Payroll
Criteria Audit Procedures Initials Extent of testing W/P's
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.
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.
Hours to complete Payroll work.
Page 69 of 86 File # 236067102.xls.ms_office
Store Audit Program
Comments
Hours to complete Payroll work.
Page 70 of 86 File # 236067102.xls.ms_office
Audit Working Papers
Payroll
Period/Week
Approved By
Manager
Signed By
Employees
Indication of Data
Entry Reconciled to TAMS # Reviewed Vouched Proper Approval
Correct Codes
Utilized Notes
Notes:
Worksheets Corrections
File # 236067102.xls.ms_office
Security and Safety
Criteria Audit Procedures Initials Extent of testing W/P's
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
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.
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.
i) Discuss with the manager.
ii) Complete safety check-list.
i) Discuss with the manager.
Hours to complete Security and Safety work.
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
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.
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.
2. Store managers closely monitor the high value and high risk products. (Section 3.1 Store Policy
Manual)
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.
Page 72 of 86 File # 236067102.xls.ms_office
Security and Safety
Criteria Audit Procedures Initials Extent of testing W/P's
Hours to complete Security and Safety work.
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.
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.
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.
Page 73 of 86 File # 236067102.xls.ms_office
Store Audit Program
Comments
Hours to complete Security and Safety work.
Page 74 of 86 File # 236067102.xls.ms_office
Store Audit Program
Comments
Hours to complete Security and Safety work.
Page 75 of 86 File # 236067102.xls.ms_office
HAS AN
ALARM CODE
ALARM CODE is
UNIQUE &
CONFIDENTIAL
HAS A STORE
KEY
HAS AN
OFFICE KEY
HAS ACCESS
TO CHANGE
FUND
HAS THE SAFE
COMBO
Alarm Company:
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:
If yes, are the keys to each drawer unique:
Does the store have an electronic surveillance system:
Do the cameras cover the till area:
Average age of tapes:
Outside lighting (doors):
Door viewer in back door: YES NO
Armoured car service or drop box utilized:
Fire Extinguishers: Last Certified
Visible: YES NO
Accessible: YES NO
Do employees share passwords or alarm codes:
Are passwords and alarm codes confidential:
Do employees allow other employees to use their till:
Location of gift certificates:
Office locked when empty: YES NO
YES NO
Tape rotation (i.e. weekly):
YES NO
YES NO
YES NO
Tape Hard drive
YES NOAlarm Logs @ Store:
YES NO
YES NO
STORE SECURITY CHECKLIST
EMPLOYEE
YES NO
YES NO
Page 76 of 86 File # 236067102.xls.ms_office
IS A TAMS
DESIGNATE
OR MANAGER
STORE SECURITY CHECKLIST
Page 77 of 86 File # 236067102.xls.ms_office
Safety shoes are made available to all eligible store employees:
Verify with a review of the paid outs
Safety shoes are worn by all employees at all times while working:
Do mechanical items such as lifts or pallet jacks appear to be in good repair:
Height of cases is restricted to shoulder height in the warehouse :
Are all cleaning supplies clearly marked and adequately stored:
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:
Are employees trained to use the first aid kit:
STORE SAFETY CHECKLIST
YES NO
YES NO
Lifting above this level dramatically
increases the risk of shoulder injury.
YES NO
YES NO
YES NO
YES NO
YES NO
Page 78 of 86 File # 236067102.xls.ms_office
2 1 3 3 1 1 3 1 2 4 4 3 4 4 4 4 2 1 4 3 3 4 1 4
1 3 1 4 1 1 3 2 3 2 4 4 4 2 3 1 2 3 1 3 1 3 4 2
4 4 2 3 2 1 3 4 3 1 1 1 4 4 3 4 1 2 1 4 1 2 3 2
4 4 3 3 4 3 3 1 4 3 2 2 3 3 2 3 3 2 1 4 1 4 4 2
4 2 2 3 3 2 3 4 2 1 1 1 3 2 1 2 3 4 4 2 4 2 2 1
3 2 4 2 3 1 4 3 1 2 1 3 1 2 2 3 4 3 3 3 2 2 3 4
3 2 2 4 3 1 4 4 2 1 2 3 1 3 2 1 2 4 4 2 1 4 3 2
2 2 4 1 3 1 2 3 2 3 1 4 1 2 4 4 3 1 3 4 2 3 4 4
1 2 3 2 4 2 1 1 3 1 2 2 3 1 1 4 2 2 3 4 1 4 3 1
1 3 3 2 3 2 4 1 4 2 3 4 2 2 3 3 1 1 4 4 4 2 1 2
4 1 4 2 2 3 2 4 4 2 1 4 2 4 3 3 2 4 2 4 4 2 3 1
3 1 2 4 2 4 1 1 4 1 2 3 4 2 3 3 2 1 1 1 2 2 3 3
1 2 1 1 4 3 2 1 4 3 3 1 3 1 1 3 4 3 4 1 1 1 1 1
2 2 3 2 4 2 1 2 3 3 2 3 4 2 4 4 1 3 4 2 1 2 3 1
1 4 4 2 3 4 1 1 4 1 4 4 3 3 1 4 4 2 3 4 3 3 4 1
2 2 2 4 2 1 1 4 2 1 2 3 3 4 3 3 3 1 2 4 1 3 1 2
4 3 4 1 1 1 2 4 4 1 1 4 2 4 2 4 1 3 2 3 3 1 4 1
1 3 4 1 3 3 2 4 1 2 2 3 3 2 2 2 1 3 3 2 3 3 2 4
4 4 3 4 4 1 2 1 1 4 4 2 4 3 4 3 3 3 3 2 1 3 1 4
2 2 3 4 1 3 1 3 1 4 1 3 1 4 4 1 2 1 3 3 1 1 1 1
4 1 2 3 3 1 3 2 3 2 1 4 4 1 3 2 2 4 4 2 2 2 1 3
3 3 2 1 3 3 2 3 4 2 2 1 4 1 4 1 1 3 1 4 4 4 3 1
4 1 1 2 3 1 4 4 1 4 4 4 3 1 4 4 2 4 4 3 1 4 3 3
1 1 4 1 3 2 1 4 1 4 2 4 3 2 3 3 3 2 2 4 3 2 1 2
2 4 3 4 2 2 2 4 3 3 1 3 1 4 2 1 3 1 3 1 4 3 2 3
4 1 2 2 3 2 4 2 2 2 2 3 4 3 4 2 1 1 1 1 2 1 4 1
1 3 2 4 3 1 4 1 4 4 2 4 1 3 3 2 2 4 3 2 2 3 2 1
4 3 3 1 3 3 4 4 4 2 2 1 3 2 1 2 1 1 3 3 4 2 4 4
3 4 3 1 3 3 1 4 2 2 4 2 4 1 3 2 3 3 1 4 2 2 4 3
4 2 2 2 1 3 3 4 3 1 2 1 4 3 4 1 3 3 3 1 2 2 3 2
2 4 3 4 4 1 1 1 4 1 3 1 4 4 2 2 2 2 2 2 4 3 2 1
2 3 4 2 1 4 1 2 1 4 4 4 3 3 4 1 3 3 3 4 3 4 2 4
4 3 3 4 2 3 4 2 3 4 3 1 3 3 2 1 1 1 4 1 2 4 3 3
4 3 1 2 1 4 4 3 1 3 2 3 3 3 4 3 1 1 2 1 3 3 4 4
4 2 1 3 1 4 3 1 1 2 3 3 1 1 1 4 3 3 1 1 2 3 1 4
4 2 3 1 4 3 2 1 3 4 2 2 4 4 4 1 2 3 4 3 4 3 4 3
4 4 4 2 2 3 2 3 2 4 2 3 3 1 4 3 1 1 2 4 2 4 4 1
3 1 1 1 3 4 1 3 3 3 1 1 2 1 2 4 3 3 2 1 3 2 1 3
1 2 3 3 4 4 1 2 2 3 1 4 2 1 1 1 2 1 3 1 4 3 1 2
4 4 3 4 1 3 3 2 4 4 2 2 2 2 1 4 1 2 3 2 3 3 3 3
One Period per QuarterF
irst
Qu
art
erS
econ
d Q
uart
er
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.
Th
ird
Qu
art
erF
ou
rth
Qu
art
er
1 3 2 2 4 3 1 3 2 4 1 3 4 2 4 1 1 4 2 2 2 2 4 4
3 3 4 4 4 1 1 4 1 4 3 3 1 3 3 2 4 1 3 2 4 4 4 3
2 1 2 4 4 2 3 3 3 1 1 3 4 2 4 1 3 4 2 3 4 4 1 4
2 2 2 1 2 1 3 2 1 1 2 2 1 3 4 1 2 1 3 3 1 2 2 4
2 4 4 1 3 3 2 4 2 3 4 2 1 1 4 4 3 2 3 4 1 2 2 3
2 3 1 4 2 3 4 4 4 2 2 3 3 3 3 4 3 3 4 4 3 2 3 4
2 3 1 3 1 2 4 3 2 2 2 2 3 2 2 3 2 2 4 2 4 2 2 2
3 4 4 4 1 4 1 1 1 4 3 4 2 3 1 3 3 3 2 1 2 4 4 3
3 2 4 4 2 3 3 3 2 2 3 4 3 4 4 2 3 1 2 4 4 4 2 4
1 3 4 3 1 4 1 3 2 2 3 4 2 4 1 3 3 2 3 3 1 1 1 4
3 2 2 4 3 1 2 3 1 3 4 1 2 1 3 3 4 3 2 3 1 3 1 1
3 1 1 2 4 1 4 3 3 2 3 4 1 4 2 4 3 2 2 4 3 3 1 1
3 3 1 4 2 4 3 3 4 4 2 2 2 4 4 3 3 2 4 4 3 4 1 2
3 2 2 1 2 3 2 3 1 1 4 2 4 2 1 2 1 1 1 3 1 4 1 3
4 4 2 1 2 1 2 3 4 1 4 2 3 2 1 4 3 1 4 1 4 2 4 2
1 4 4 3 3 1 1 4 4 2 1 2 3 3 4 4 2 3 1 1 2 4 1 4
2 4 4 1 4 3 1 1 1 3 4 1 4 1 3 1 1 4 3 2 3 1 4 1
1 4 1 2 1 2 4 1 1 4 4 1 4 3 1 3 3 3 1 3 4 3 2 2
2 3 3 3 4 2 3 2 1 3 4 4 1 3 2 1 1 1 3 2 1 3 4 2
2 4 4 2 3 3 1 3 1 3 2 3 2 1 3 4 2 2 2 3 3 1 4 1
2 2 2 1 3 2 2 4 3 2 4 3 1 3 4 1 3 2 1 2 2 3 4 1
3 4 4 4 4 4 2 1 3 2 1 3 4 1 1 1 1 4 2 2 4 1 3 2
2 4 1 3 4 4 2 4 1 2 2 3 2 3 2 1 1 4 4 4 3 2 3 2
1 4 2 4 3 1 4 3 1 1 4 1 4 2 3 2 2 3 4 4 2 2 2 2
3 2 4 1 1 4 2 3 3 4 3 4 4 3 4 3 1 1 1 1 3 3 4 2
1 2 1 4 4 1 1 4 1 2 2 3 2 3 2 3 3 1 1 2 2 3 4 2
1 3 3 3 4 2 4 3 3 1 2 2 4 1 4 3 3 3 1 2 3 1 3 4
4 4 3 2 1 1 3 2 1 1 4 3 4 2 3 2 3 1 2 2 1 4 1 3
4 4 4 3 3 2 4 1 2 1 3 3 2 1 3 3 4 2 3 3 2 3 3 2
2 4 3 2 2 3 4 1 4 1 3 2 1 4 3 3 4 4 2 3 2 3 4 2
4 2 2 2 1 1 3 1 4 1 3 1 2 2 4 1 3 1 2 3 3 1 1 4
4 4 3 1 4 3 2 1 4 4 1 1 2 1 2 3 2 1 4 4 4 1 1 4
3 3 1 3 1 2 4 4 2 4 3 2 4 2 4 1 4 1 2 4 4 2 1 3
3 4 2 2 2 2 2 1 1 3 2 4 3 4 4 4 1 3 2 4 3 2 2 1
2 4 1 2 2 2 2 1 2 4 2 4 3 3 1 1 4 3 2 1 2 4 3 2
1 4 3 1 3 3 2 2 4 1 3 4 4 1 1 4 2 3 4 4 1 1 2 4
1 2 3 4 2 1 2 1 4 3 2 2 2 1 1 4 1 3 2 4 3 1 4 1
4 3 2 2 3 2 3 4 4 4 2 4 2 4 1 4 1 2 4 4 1 4 4 4
3 4 4 3 4 1 1 2 4 4 3 3 3 3 3 4 1 2 2 1 2 1 3 2
4 1 3 4 4 1 3 2 2 4 3 2 2 1 4 3 1 4 1 3 1 4 4 1
One Week per QuarterF
irst
Qu
art
erS
econ
d Q
uart
erT
hir
d Q
uart
erF
ou
rth
Qu
art
er
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.
11 1 6 8 9 16 20 11 31 13 23 11 20 11 28 26 16 8 29 17 5 17 18 12
22 14 14 2 3 16 16 27 18 25 25 13 9 5 18 6 8 10 20 5 3 6 14 4
26 23 8 5 1 12 18 15 29 28 7 31 21 10 2 16 9 6 21 4 14 15 18 7
23 25 1 2 17 13 25 29 23 25 31 12 3 15 10 27 15 18 20 17 22 3 31 25
31 10 2 5 6 27 13 19 4 11 13 8 2 15 5 26 9 4 6 30 11 15 17 18
16 26 22 31 3 28 11 26 17 16 7 25 20 19 14 6 10 4 24 14 30 7 24 17
28 3 17 26 20 31 21 18 28 1 12 1 17 11 13 10 21 21 20 16 4 2 25 20
6 25 3 11 12 21 26 26 5 22 19 30 6 10 3 18 15 16 20 19 12 22 4 11
20 29 25 5 11 12 17 11 7 8 25 29 19 30 4 22 15 13 26 14 29 20 24 29
20 28 2 27 20 3 29 18 15 11 9 11 15 8 22 13 18 30 17 25 4 22 12 20
8 31 15 26 28 23 1 2 6 6 31 22 22 6 21 10 4 7 5 31 27 29 30 1
12 13 16 21 4 17 8 20 4 15 28 23 22 17 19 9 14 13 30 15 16 3 18 21
1 5 27 18 22 5 19 17 16 20 18 12 18 6 9 14 13 2 20 14 8 16 28 27
29 26 23 20 26 14 17 7 2 13 4 6 6 12 13 19 19 17 17 13 14 12 15 4
9 11 6 20 24 8 28 8 17 31 19 14 24 31 6 19 21 27 18 11 29 8 4 24
31 1 6 3 7 12 5 14 17 25 4 27 4 4 15 16 21 9 24 29 4 25 20 21
24 16 10 24 27 28 12 27 17 3 21 6 11 17 12 8 23 22 18 20 23 26 12 12
29 29 12 1 2 5 24 10 19 18 25 13 23 25 14 15 16 3 3 7 11 21 24 26
25 13 28 6 23 19 24 10 23 3 2 2 3 14 25 30 22 20 16 7 10 24 14 11
10 20 17 18 12 12 9 14 29 16 26 29 18 24 1 30 14 4 18 17 16 8 2 9
4 23 12 25 8 23 5 18 6 13 16 21 17 15 31 9 30 11 17 26 21 20 27 2
8 17 21 7 14 18 27 22 11 13 25 11 27 20 2 20 18 28 19 4 6 1 10 6
27 15 9 29 9 23 17 17 6 18 27 14 10 16 18 10 30 17 26 21 8 30 7 30
3 17 30 10 18 12 26 26 23 31 14 27 24 7 28 3 14 15 27 21 27 7 24 30
12 1 18 14 17 3 23 3 11 31 10 22 17 24 26 7 24 9 10 17 11 31 28 29
17 2 13 6 21 11 26 26 22 28 31 2 23 25 9 27 25 28 12 7 6 4 22 30
17 23 26 5 6 3 24 31 9 20 30 20 24 8 13 9 24 17 2 9 12 21 7 9
15 15 22 23 27 20 17 6 9 29 10 2 25 25 18 26 16 26 31 6 21 18 16 18
12 21 3 19 31 8 11 23 26 20 13 5 18 8 29 27 13 23 31 9 23 30 9 19
20 31 8 7 28 12 22 5 14 18 15 23 12 2 6 24 24 27 11 6 31 5 6 11
2 27 26 3 18 5 12 13 9 29 28 3 26 21 22 3 29 3 13 14 11 4 21 30
7 23 31 13 8 5 19 26 10 15 6 23 2 26 15 23 8 4 5 16 27 13 17 25
29 7 2 14 31 7 6 27 1 12 12 31 9 25 27 23 24 20 19 15 2 12 12 21
8 11 18 1 21 13 17 29 20 14 28 18 30 6 4 27 26 22 16 14 12 10 24 23
21 18 24 11 21 19 24 3 21 3 27 6 11 25 1 14 21 20 8 9 19 24 18 14
9 27 26 22 14 14 9 21 24 8 27 19 25 10 3 17 30 23 3 3 27 28 27 2
15 13 19 4 19 16 8 8 9 31 4 24 25 11 31 28 31 21 15 28 18 14 13 28
19 27 27 29 22 20 2 19 15 3 31 22 1 8 4 10 4 13 26 10 12 17 31 31
15 9 23 19 30 15 19 27 17 15 20 15 9 4 19 27 21 26 15 26 14 3 24 5
18 28 18 12 20 7 10 21 15 25 29 24 26 9 30 14 24 10 28 1 15 30 7 30
Two Days per QuarterF
irst
Qu
art
erS
econ
d Q
uart
erT
hir
d Q
uart
erF
ou
rth
Qu
art
er
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.
S 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
S 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
S 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
S 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
April 2003 August 2003 December 2003
2003 - 2004 CALENDAR 13 PERIOD YEAR
May 2003 September 2003 January 2004
June 2003 October 2003 February 2004
July 2003 November 2003 March 2004
S 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
S 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
S 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
S 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
2004 - 2005 CALENDAR 13 PERIOD YEAR
April 2004 August 2004 December 2004
May 2004 September 2004 January 2005
June 2004 October 2004 February 2005
July 2004 November 2004 March 2005
4 1 2 5 6 4 1 2 5 9 6 9 4 3 4 9 7 7 6 7 3 7
3 5 8 8 1 1 8 9 9 7 4 6 4 9 5 8 3 5 5 3 1 7
3 4 3 6 5 7 9 2 9 8 4 2 6 5 3 4 3 7 1 2 2 9
1 5 6 2 1 9 6 2 4 7 8 2 9 8 1 8 4 3 8 4 8 1
9 8 5 2 3 2 8 5 7 9 1 1 8 1 5 6 8 9 2 5 2 3
2 8 5 6 3 1 8 5 8 2 6 5 7 3 1 2 1 6 8 4 1 3
6 1 8 9 4 2 8 6 9 1 3 1 3 6 3 7 2 9 1 9 1 6
5 4 1 9 9 7 3 5 7 4 4 3 2 2 6 6 4 1 8 4 9 4
7 2 4 2 1 3 4 2 1 5 7 3 2 1 7 4 5 8 3 2 5 1
7 1 2 1 8 9 1 7 2 4 9 1 2 3 9 9 6 4 8 9 8 1
7 7 4 2 9 7 1 2 6 7 9 6 7 4 4 6 3 4 6 2 6 2
2 2 3 2 2 5 6 7 9 3 4 9 1 5 3 9 5 2 9 2 6 9
6 7 2 3 7 1 9 3 5 4 3 3 5 7 4 4 7 2 4 9 5 1
2 9 6 2 7 8 2 5 2 4 7 5 1 3 1 1 8 3 9 4 3 4
6 9 6 8 5 7 5 7 8 8 2 7 1 1 7 7 7 6 2 6 8 9
2 2 5 3 1 1 4 5 4 8 2 8 9 2 9 7 5 9 6 9 1 4
5 9 6 4 1 1 5 8 7 6 9 7 9 9 7 6 3 1 9 8 8 6
5 5 2 3 4 3 9 6 6 2 8 1 3 4 6 6 1 2 3 8 9 5
4 3 2 5 4 4 9 5 8 3 8 6 9 7 4 7 7 5 6 8 1 6
7 8 3 4 3 2 2 4 5 5 7 5 3 3 2 2 7 3 5 6 4 3
9 4 3 3 3 6 7 7 7 3 4 9 1 6 2 4 2 8 3 3 9 8
4 4 5 2 1 7 9 5 9 6 2 9 8 4 4 6 8 3 6 4 9 2
7 6 8 9 1 2 4 9 8 1 4 8 9 3 2 4 2 4 7 5 9 8
9 8 8 2 9 3 9 7 1 2 6 4 5 7 9 7 2 5 3 5 2 1
3 9 2 9 2 5 6 6 5 1 2 3 7 5 5 9 5 8 2 8 5 1
5 1 3 5 1 6 3 3 6 2 2 5 8 5 4 1 4 2 2 4 9 6
9 9 7 2 7 8 6 4 6 2 3 8 4 2 8 4 6 5 7 3 5 9
9 9 8 4 2 2 8 4 4 7 7 9 3 6 1 1 7 1 8 1 4 8
3 3 2 1 6 6 4 3 8 6 6 8 9 9 4 6 5 5 5 1 3 1
4 8 9 9 8 2 9 2 7 2 2 7 3 2 3 2 9 7 2 4 4 1
2 4 7 8 6 4 1 6 8 7 5 5 4 1 8 7 9 2 2 2 1 1
8 7 5 2 8 3 3 4 7 1 9 1 2 9 9 9 2 9 6 3 6 3
3 5 7 1 3 5 6 2 4 9 7 5 2 3 9 1 3 2 2 4 7 4
2 8 5 5 4 2 5 1 2 8 1 5 3 3 2 5 7 1 1 4 8 4
7 3 1 2 1 3 4 1 1 6 8 7 8 8 8 4 1 1 7 8 1 7
6 3 1 4 3 6 9 4 3 6 4 6 2 4 4 9 9 7 3 1 9 6
2 4 6 6 7 2 9 3 4 6 7 3 7 4 9 3 6 5 2 9 3 7
Random Starting Point for Inventory Count