complete the task - to make the audit of cash transactions in any company or enterprise, the auditor must first pre-acquainted with how in the enterprise provides internal control over safety and intended use of funds.If in the course of this review the auditor has reasonable suspicions about the possible theft of funds from the cash register, or any other abuses, it should urge the leadership of the company to make an immediate inventory of cash on hand.Carrying out such a sudden inventory can be organized by management together with the auditor directly to the beginning of the audit.
audit of cash and cash transactions is recommended for the following plan:
- check whether documented cashier operations;
- assess the completeness and timeliness of entering into account the box office receipts;
- analyze whether expensed cash;
- see how respected cash discipline.
further audit of cash operations provides for the establishment of legality of cash transactions and their compliance with the regulations of the Central Bank of the Russian Federation.It all depends on two things:
1) how much all perfect for cash transactions to be checked;
2) the degree of confidence in the auditor's internal control in the company after studying with him.
Depending on this, the auditor decides to hold a solid spot check or cash instruments.
Methodology audit of cash transactions involves figuring out how they are documented.Here, particular attention should be paid to the auditor completeness of credit and debit orders, mandatory registration and their payroll, etc.It is important to clarify whether there is on these documents the signature of the responsible person and the recipient of funds, as well as whether they are erasures, corrections, and so forth. To this end, carefully compare cashier reports and accompanying original documents, as well as to check the cash book.
According to all the regulations, this book is carried out in a single copy and shall be strung together and numbered, and be sealed with the seal of the enterprise signed by its leader.The auditor is obliged to analyze how entries in the cash book and the relevant reports of the cashier confirmed by primary documents.
In cases where the management of the company accounting records are computerized, cash book can also be carried out on the computer, but its sheets must be printed in 2 copies.At the same time the first copies is periodically necessary to sew in the brochure, and the latter should be the report of the cashier of the operation.In this case, the audit of cash operations requires check (auditor independently or with the help of the expert), whether the computer program is protected against unauthorized access to it.In addition, the auditor should have perfect knowledge of the principles of the program.
checking cash transactions, the auditor would need to figure out how to complete, timely and correct oprihodyvat cash, as well as how to make out of its consumption, that is, to establish whether the payment of the money documented justified.Audit of cash operations also provides for verification of compliance with the established limit in cases of cash settlements with legal persons.
In conclusion, we note that we have considered only a few areas of auditing cash transactions.And each auditor, before you proceed with the this test, should develop a concrete plan for its implementation, taking into account all the characteristics of a particular enterprise, and strictly follow it.
