Dear Ma’am/Sir,

As partial fulfillment in the course requirements of Thesis Final for Master of Science in Accountancy, I am conducting a study if factors such as size, age,
denominational type and external audit affect the church’s internal control. With this, I am requesting for your support in answering the questions I have prepared.
The test identifies the current status of your church’s internal control. The instrument is based on the instrument used by Wooten, et.al. (2003) in classifying the
internal control status of a non-profit organizations.

I assure you that the data the will be gathered are confidential and will be used only in this study. Moreover, this study will benefit your church by providing you an
overview of the current status of internal control of Roman Catholic churches, knowledge about the factors that have a relationship with it, and insights on how to
better manage your church by ensuring storing internal control with the use of matrix of this study as your framework. I will be glad to provide you a copy of the
result of the study that might be of a great help in your church or diocese. Thank you for your cooperation. God bless!

Yours truly,

Amir T. Auditor
11598573
Master of Science in Accountancy
De La Salle University

PROFILE TEST

Directions: Read each item carefully; Write your answer on the line provided after each item. If options are given, choose the appropriate answer.

1. Total number of members in your church:________________

2. The classification of your church: Presbyterian___, Methodist___, Baptist___, Pentecostal___, Evangelical___, Anglican___ or Others_____________
3. The age of your church is:_________
4. Does the church hire independent CPA to perform external audit? Yes___or No______
Directions: Read each item carefully; Encircle the option that best corresponds to your answer.

Control Environment
Control Objective and Question(s)      
Keeping accurate accounting information Yes No Don’t Know
Does the church have a written procedure manual
covering the accounting and financial process? Yes No Don’t Know
Are the church’s financial records computerized? Yes No Don’t Know
Safeguarding the assets      
Does the church obtain an audit of its
accounting records? Yes No Don’t Know
Are excess funds placed in an interest-bearing
account until needed? Yes No Don’t Know
Are employees who handle cash bonded? Yes No Don’t Know
Is the person who handles cash receipts or
disbursements also involved with the bank reconciliation? Yes No Don’t Know
Complying with leaders’ and contributors’ desires      
Does the church have a finance committee? Yes No Don’t Know
Does the church prepare an annual budget? Yes No Don’t Know
Encouraging donor support      
Does the church prepare an annual budget? Yes No Don’t Know
Control over Receipts
Control Objective and Question(s) Frequency
Keeping accurate accounting information
How often does the church provide individual contribution reports to When
members? Monthly Quarterly Yearly Asked Never
           
Does your church use the envelope system? Always Nearly Always Sometimes Seldom Never
Safeguarding the assets          
Is more than one person involved
with the counting of Sunday offerings? Always Nearly Always Sometimes Seldom Never
Is more than one person involved in depositing offering receipts? Always Nearly Always Sometimes Seldom Never
Are cash receipts deposited the same day that they are collected? Always Nearly Always Sometimes Seldom Never
Is the person who maintains the giving records also involved with the
handling of cash receipts or cash deposits? Always Nearly Always Sometimes Seldom Never
Complying with leaders’ and contributors’ desires          
Are designated receipts separately listed and reported until spent for the
designated purpose? Always Nearly Always Sometimes Seldom Never
Encouraging donor support          
How often does the church report budget receipts compared to actual receipts? Always Nearly Always Sometimes Seldom Never
How often does the church provide
individual contribution reports to members? Always Nearly Always Sometimes Seldom Never
Control over Disbursements
Control Objective and Question(s)          
Keeping accurate accounting information          
Does the church have a purchase order system that requires approval before
purchases can be made? Yes No      
           
Are bank accounts reconciled within two weeks of receipt? Always Nearly Always Sometimes Seldom Never
Safeguarding the assets          
Are check signers provided written documentation to support each check
before they sign? Always Nearly Always Sometimes Seldom Never
           
How many signatures are required on checks written? One Two Varies    
Complying with leaders’ and contributors’ desires          
           
If disbursements need to be made that are not in the budget, who approves Finance
them? Church Committee Staff Deacons Treasurer
When the church is over or under budget for a particular period of time
church members are given          
Oral explanations Always Nearly Always Sometimes Seldom Never
Written explanations Always Nearly Always Sometimes Seldom Never
Plans to correct or address Always Nearly Always Sometimes Seldom Never
Encouraging donor support          
How often does the church report budgeted disbursements compared to When
actual disbursements? Monthly Quarterly Yearly Asked Never
Reporting to Members
Frequency
Control Objective and Question(s) When Asked Monthly Quarterly Yearly Never
Keeping accurate accounting information          
How often are the following presented to members? When Asked Monthly Quarterly Yearly Never
Cash receipts and disbursements for the period When Asked Monthly Quarterly Yearly Never
Year-to-date cash receipts and disbursements When Asked Monthly Quarterly Yearly Never
Amount of unpaid bills at the end of the period When Asked Monthly Quarterly Yearly Never
Safeguarding the assets          
How often are the following presented to members?          
Amount of cash on hand When Asked Monthly Quarterly Yearly Never
Balance sheet When Asked Monthly Quarterly Yearly Never
Complying with leaders’ and contributors’ desires          
How often are the following presented to members?          
Listing of designated funds When Asked Monthly Quarterly Yearly Never
Comparisons of actual to budget When Asked Monthly Quarterly Yearly Never
Encouraging donor support When Asked Monthly Quarterly Yearly Never
How often are the following presented to members?          
Cash receipts and disbursements for the period When Asked Monthly Quarterly Yearly Never
Comparisons of actual to budget When Asked Monthly Quarterly Yearly Never
Amount of debt outstanding When Asked Monthly Quarterly Yearly Never
Comparisons of current to prior years When Asked Monthly Quarterly Yearly Never

Internal Accounting
Controls    
Is the person who handles cash receipts or cash deposits also involved in the reconciliation of the bank statement? Yes No
Is more than one person involved with counting Sunday offerings? Yes No
Is more than one person involved in depositing receipts? Yes No
Safeguarding of Assets    
Are employees and/or members who handle cash bonded? Yes No
Does the church maintain an up-to-date listing
of all physical assets? Yes No
Are physical assets tagged with identification numbers? Yes No