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Sample Audit Tests and Service Center Best Practices
Common Service Center Issues from 1998-2003
This document lists the common issues and
findings from the audits we conducted from 1998-2003. We hope that by providing
this list other units can avoid these weaknesses in internal controls.
Best Practices Service
Center Controls
This document is a list of controls and practices for an
exemplary service center.
Purchasing Card Audit
Test
This is the actual audit test we apply when
reviewing purchasing card transactions as part of a service center audit. You
can use it to do your own audit of your purchasing card program.
Service Center
Internal Control Questionnaire
This is the questionnaire we send out at the beginning of a
service center audit. You can use it to do a self assessment as well.
Information Technology
Internal Control Questionnaire
This is the questionnaire we use to help us evaluate a
multi-user computer system in a unit or central office.
Sub Cashier Internal
Control Questionnaire
This is the questionnaire we use to help
evaluate sub cashier stations. It is largely based on Systemwide cashiering
policy,
Business and
Finance Bulletin Bus-49 requirements. We
also have an
Audit Matrix to
test individual deposits.
Common Audit
Findings Related to Service Center Payroll Processing
This is a list of the most common recent audit
findings related to service center payroll issues.
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