cash audit includes an audit of the proper conduct of all cash transactions, in general, financial flows and cash transactions with them, in particular.
cash audit conducted by a qualified auditor in the immediate presence of the person conducting the entire cash documentation.Also present at the audit chief accountant or his immediate deputy.During the verification procedure all cash transactions are suspended or stopped completely.
Officially develop a document "Regulations on the Audit Commission" should be:
• create a report of all cash transactions per day, which audited.The report is personally financially responsible person, leading all cash transactions;
• withdraw cash, according to the cash book balances at the date of the audit;
• write a receipt that documents all cash receipts and expenditures are fully included in the report.Failure to the cash register and expensed funds do not;
• check for formal written contract about responsibility for tangible assets with those directly leading cash documents, persons in charge of the issuance and accrued salary, bonuses and allowances;
• make a complete recalculation of all financial means at hand;
• Compare the actual availability of finance remains a directly reflected in the cash book and the final report of the cashier.
In case of checking excess or shortage of funds in the checked box office Rights Auditor to conduct a more thorough check and establish the true cause of their occurrence.In case of excess in hand on them are pay-in slip, which is mandatory entered in the cash book and depart themselves surplus to the budget.In identifying the shortage of funds in the course of the audit to take urgent action to recover or punishment.
Auditor in the right part of registration of the act on the results of the audit in a few copies.One of them handed supervisor of the company or chief accountant.
cash audit is mandatory in the case of:
• suspicion of stealing from the cash funds,
• illegal use of entrusted wealth,
• of violations in the design documents (not standard).
If cash audit is conducted according to the established terms of the leadership, it is a planned audit.And if there is a change of cashiers dismissal and the hiring of a new employee, financially responsible person, the unannounced audit offices and related documents.
If the company maintaining cash book is automated, then the revision of the correct operation of the installed software.The results of such testing are recognized in inventories, which are approved by the State Statistics Committee form Russia.It INV-15 and INV-16 of the Decree of 18.08.1998, No. 88.
to directly audit the auditor did not cash, and by the staff of the company, appointed by order of the head of a special commission.The audit offices shall be drawn up, containing all the identified violations, surplus and shortage, indicated their cash equivalent and the detailed circumstances of the violation.Drafted and completed the act of the audit offices signed by the chairman of the commission, other members of the Commission and directly financially responsible person.
can not perform the audit when the audit committee unsettled.The outcome can not allow corrections and erasures.If you need to make corrections, they are jointly negotiated and certified personal signature of all members of the audit committee.
