Accounting Department Review Audit Program

Internal Audit Department Audit Program Fixed Assets - Establish Control A.P. 2000 Fixed Assets - Vouch Transactions A.P. 2001 Fixed Assets - Check depreciation A.P. 2003 Fixed Assets - Check equipment A.P. 2004 Prepaid Expense - Prepare supporting documentation and workpapers A.P. 2008 Prepaid Expenses -Vouch debits and credits A.P. 2009 Prepaid Expense -Prepare a summary of prepaid items A.P. 2010 Prepaid Expenses - Check computation of amortization A.P. 2011 Prepaid Expense – Verify Contra-Expense account entries A.P. 2012 Accrued Expenses - Vouch debits and credits A.P. 2013 Accrued Expenses - Prepare a summary of accrued expenses A.P. 2014 Accrued Expenses - Check computation of accruals A.P. 2015 Expenses - Supporting documentation and workpapers A.P. 2025 Expenses - Documentation review A.P. 2026 Expenses - Business expense review A.P. 2027 Expense settlement and analysis A.P. 2028 Expenses - Internal charges analysis A.P. 2029 Expense - Review advance accounts A.P. 2030 Analytical Review A.P. 2048 Fixed Assets - Internal Control Questionnaire A.P. 2050 Analytical Review & Income and Expense - Internal Control Questionnaire A.P. 2052 Internal Audit Department Audit Program SECTION: Accounting FUNCTION: Fixed Assets - Establish Control A.P. 2000 STEP AUDIT PROCEDURE REFERENCE/DONE BY 1. Prepare a trial balance of fixed assets by cost center. a. Settle the totals to the general ledger. Note any ...