Internal Audit and Advisory Services

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 in EXCEL 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.