AUDIT UNIVERSE - WITH AUDIT DESCRIPTIONS

Risk Audit Dept. Audit Name DESCRIPTION

Score Number
0 - 10
Scale
10.00 H Pricing Management Effectiveness of promotions,
determining optimum price
9.71 H Sales Not Delivered Correct inventory - not overvalued
Major issue with PWC
8.71 H FOB Correct terms, system defaults,
receipt accuracy, RECDOC/Freight
bill matching, store direct receipts.
8.57 H Procurement - Outside Construction Contracts, Facilities Proper bidding, execution of all terms
Svcs. Management, Process & conditions/ Operational
Improvement, Procurement Process improvements/Contract oversight

8.57 H Record Adequate protection, appropriate

Retention/Destruction destruction of paper and electronic
data
8.29 H Password Security Are passwords secure?XYZ System
contains sensitive information,
access is supposed to be restricted

8.14 H Fraud Store Security/Shortages/Fraud Process improvement

8.14 H Data Security Ongoing audit
8.14 H Protected Customer Data security
Info
7.86 H Return Trailers Accuracy, store transfers, RTV's to
87, store returns to order picking,
process improvement
7.86 H Internet Sales & Accuracy, potential for fraud, impact
Fulfillment on store sales
7.71 MH Payroll Issues Request audit from R. Diehm Accuracy of records, file maintenance,
updates, physical security, confidentiality

7.71 MH General Operations Potential for process improvement

7.57 MH Jewelry Operations Return Room (87/98) - security,
accuracy, process improvement
7.57 MH Business Continuity Do we have one? Is it adequate to
Plan deal with catastrophe?
7.29 MH Call Center Overview of operations, Adj to Incl. BT Customer Svc., QA team,
customer accts "Closed" report
6.71 MH HIPPA, Personal General application (HR) Health Insurance Portability &
Information Specific issues with Hearing Aid and Accountability Act of 1996 - Medical
Optical dpets. Privacy Rule - national standards to
protect the privacy of personal health
information
6.71 MH Gift Card Orders & Processed @ East, Controls? Return of unused Promo cards,
Adjust. accounting
6.57 MH Payroll Integrity PDS, Legal issues, System controls Fair Pay, Sexual Harassment, ADA,
Withholding
6.57 MH Consolidated RTV's Accuracy, Content and packaging,
Vendor complaints/SKU accuracy,
store accountability and inventory
6.43 M Sauder returns Are stores accepting SPO returns?
Accounting for damages
6.43 M PWC Audits Any audit findings that require follow-
up by IA?
6.43 M Vendor Accounts Establishing and maintaining integrity
of vendor accounts
6.43 M Returns Not Captured Proper accounting for damaged
returns - markdown or RTV
6.14 M Trailer Audits Scanning merchandise off trailer at
store, compare to manifest (ongoing)

6.00 M Markdowns Also other pricing issues - what

drives sales?
6.00 M CSKU Accuracy, process improvement
6.00 M Credit Applications - Chain of custody, from customer to
Security HSBC
5.71 M FJ Return Room - Bandit room, surveillance
Security
5.71 M Super Users & Control of ADMIN access to
Security' computer systems (PWC issue)
5.57 M Order Picking/Stock Accuracy, process improvement -
Status picking, put-away, location,
verification
5.29 ML Background Checks Are they effective? Information kept
confidential? State variations
5.29 ML Buyers Expense Reports Proper currency conversions, any
FCPA flags?
5.29 ML Buyers FCPA Foreign Corrupt Practices Act - are
buyers in compliance with federal
regulations?
5.14 ML Energy Management Cost issues, code compliance,
monitoring, procurement
4.86 ML Safety/Asset Proposal under consideration to Are they meeting as scheduled?
Protection Comm. merge these 2 functions Effectiveness of committees
4.86 ML Food Service Overview of operations
4.43 ML Safety PPE, Material Handling & Storage, Personal Protective Equip. -
LOTO hardhats, safety glasses, steel-toed
shoes, etc./Forklifts/Lock-Out Tag-
Out
4.29 ML Bad checks Incl. fake money orders + certified
checks, Collection process
4.14 ML Overs/Shorts Fraud deterrent, interviews
4.00 ML Adjustments to Sales Who has authority, Controls?
Audit
3.86 ML Public Relations Overview of operations
3.86 ML Repair Facility Store 98 Accounting for customer repairs,
security
3.71 ML Use of Bypass SKU Frequency, monitoring (part of
RegisterMon?)
3.57 L PC Software Proper site licenses, copyright
compliance
3.57 L CDL Commercial Driver's License - US
Dept. of Transportation regulations
3.29 L Safety Emergency plans Means of egress
2.86 L PLU Accuracy, Vendor/Buyer issues Ongoing to meet state regulatory
requirements, part of DM audit
2.29 L Store Self Audits See "Store Self Audits" tab
2.29 L Safety Housekeeping/Fire Safety/ADA Compliance with company policies Fire extinguishers, training, evacuation
and state/federal regulations - aisle planning, sprinkler access and
widths, ADA accessibility, tripping maintenance/Awareness training
hazards, escalators, etc.
1.43 L Safety Ergonomics, BBP, Confined Space Bloodborne Pathogens, Right-to-
Entry, RTK, LOTO, Machinery & Know, Lock-out/Tag-out
Machine Guarding
0.86 L Merchandise Pick-up Assuring correct mdse is picked up
by customer, reecored on log
0.00 L Fine Jewelry Security issues - receiving,
transporting, check-in, daily
accounting
 AUDIT UNIVERSE - WITH AUDIT DESCRIPTIONS
Risk Score Audit Dept. Audit Name DESCRIPTION
Number

0 - 10 H,MH,M,
Scale ML,L
DISTRIBUTION LOGISTICS
7.7 MH General Operations Potential for process improvement
4.4 ML Safety PPE, Material Handling & Storage, Personal Protective Equip. -
LOTO hardhats, safety glasses, steel-toed
shoes, etc./Forklifts/Lock-Out Tag-
Out
3.6 L CDL Commercial Driver's License - US
Dept. of Transportation regulations
7.6 MH Jewelry Operations Return Room (87/98) - security,
accuracy, process improvement
6.6 MH Consolidated RTV's Accuracy, Content and packaging,
Vendor complaints/SKU accuracy,
store accountability and inventory
5.6 M Order Picking/Stock Accuracy, process improvement -
Status picking, put-away, location,
verification
6.1 M Trailer Audits Scanning merchandise off trailer at
store, compare to manifest (ongoing)

7.9 H Return Trailers Accuracy, store transfers, RTV's to

87, store returns to order picking,
process improvement
8.7 H FOB Correct terms, system defaults,
receipt accuracy, RECDOC/Freight
bill matching, store direct receipts.

0.9 L Merchandise Pick-up Assuring correct mdse is picked up

by customer, reecored on log
0.0 L Fine Jewelry Security issues - receiving,
transporting, check-in, daily
accounting
1.4 L Safety Ergonomics, BBP, Confined Space Bloodborne Pathogens, Right-to-
Entry, RTK, LOTO, Machinery & Know, Lock-out/Tag-out
Machine Guarding
3.3 L Safety Emergency plans Means of egress
2.3 L Safety Housekeeping/Fire Safety/ADA Compliance with company policies
and state/federal regulations - aisle
widths, ADA accessibility, tripping
hazards, escalators, etc.
2.3 L Store Self Audits See "Store Self Audits" tab
6.0 M Markdowns Also other pricing issues - what
drives sales?
6.0 M CSKU Accuracy, process improvement
6.4 M Sauder returns Are stores accepting SPO returns?
Accounting for damages
2.9 L PLU Accuracy, Vendor/Buyer issues

10.0 H Pricing Management Effectiveness of promotions,

determining optimum price
4.1 ML Overs/Shorts Fraud deterrent, interviews

8.1 H Fraud Store Security/Shortages/Fraud Process improvement

8.1 H Data Security Ongoing audit
4.9 ML Safety/Asset Proposal under consideration to
Protection Comm. merge these 2 functions
8.3 H Password Security Are passwords secure?XYZ System
contains sensitive information,
access is supposed to be restricted

7.6 MH Business Continuity Do we have one? Is it adequate to

Plan deal with catastrophe?
5.7 M FJ Return Room - Bandit room, surveillance
Security

6.7 MH HIPPA, Personal General application (HR) Health Insurance Portability &
Information Specific issues with Hearing Aid and Accountability Act of 1996 - Medical
Optical dpets. Privacy Rule - national standards to
protect the privacy of personal health
information
5.3 ML Background Checks Are they effective? Information kept
confidential? State variations
3.7 ML Use of Bypass SKU Frequency, monitoring (part of
RegisterMon?)
6.4 M PWC Audits Any audit findings that require follow-
up by IA?
7.9 H Internet Sales & Accuracy, potential for fraud, impact
Fulfillment on store sales
3.6 L PC Software Proper site licenses, copyright
compliance
5.7 M Super Users & Control of ADMIN access to
Security' computer systems (PWC issue)

8.6 H Procurement - Outside Construction Contracts, Facilities Proper bidding, execution of all terms
Svcs. Management, Process & conditions/ Operational
Improvement, Procurement Process improvements/Contract oversight

5.1 ML Energy Management Cost issues, code compliance,

monitoring, procurement

8.1 H Protected Customer Data security

Info
7.3 MH Call Center Overview of operations, Adj to
customer accts
6.7 MH Gift Card Orders & Processed @ East, Controls?
Adjust.
4.3 ML Bad checks Incl. fake money orders + certified
checks, Collection process
4.0 ML Adjustments to Sales Who has authority, Controls?
Audit
6.0 M Credit Applications - Chain of custody, from customer to
Security HSBC

5.3 ML Buyers Expense Reports Proper currency conversions, any

FCPA flags?
5.3 ML Buyers FCPA Foreign Corrupt Practices Act - are
buyers in compliance with federal
regulations?
4.9 ML Food Service Overview of operations
3.9 ML Public Relations Overview of operations
8.6 H Record Adequate protection, appropriate
Retention/Destruction destruction of paper and electronic
data
3.9 ML Repair Facility Store 98 Accounting for customer repairs,
security

6.4 M Vendor Accounts Establishing and maintaining integrity

of vendor accounts
6.6 MH Payroll Integrity PDS, Legal issues, System controls

7.7 MH Payroll Issues Request audit from R. Diehm

9.7 H Sales Not Delivered Correct inventory - not overvalued

Major issue with PWC
6.4 M Returns Not Captured Proper accounting for damaged
returns - markdown or RTV
NS

Fire extinguishers, training, evacuation

planning, sprinkler access and
maintenance/Awareness training

Ongoing to meet state regulatory

requirements, part of DM audit

Are they meeting as scheduled?

Effectiveness of committees
Incl. BT Customer Svc., QA team,
"Closed" report
Return of unused Promo cards,
accounting

Fair Pay, Sexual Harassment, ADA,

Withholding
Accuracy of records, file maintenance,
updates, physical security, confidentiality
 AUDIT UNIVERSE - SORTED BY RISK SCORE

Audit RISK RISK

Dept Audit Description
Number SCORE RATING

1 Pricing Management H 10.00

2 Sales Not Delivered H 9.71
3 FOB H 8.71
4 Procurement - Outside Svcs. H 8.57
5 Record Retention/Destruction H 8.57
6 Password Security (EJ) H 8.29
7 Store Security/Shortages/Fraud H 8.14
8 Data Security H 8.14
9 Protected Customer Info H 8.14
10 Return Trailers H 7.86
11 Internet Sales & Fulfillment H 7.86
12 Payroll Issues (request) MH 7.71
13 General Operations MH 7.71
14 Jewelry Operations MH 7.57
15 Business Continuity Plan MH 7.57
16 Call Center MH 7.29
17 HIPPA, Personal Information MH 6.71
18 Gift Card Orders & Adjust. MH 6.71
19 Payroll Integrity MH 6.57
20 Consolidated RTV's MH 6.57
21 Sauder returns M 6.43
22 PWC Audits M 6.43
23 Vendor Accounts M 6.43
24 Returns (Not Captured) M 6.43
25 Trailer Audits M 6.14
26 Markdowns M 6.00
27 CSKU M 6.00
28 Credit Applications - Security M 6.00
29 FJ Return Room - Security M 5.71
30 Super Users & Security M 5.71
31 Order Picking/Stock Status M 5.57
32 Background Checks ML 5.29
33 Buyers Expense Reports ML 5.29
34 Buyers FCPA ML 5.29
35 Energy Management ML 5.14
36 Safety/Asset Protection Comm. ML 4.86
37 Food Service ML 4.86
38 Safety PPE, Material Handling &
Storage, LOTO ML 4.43
39 Bad checks ML 4.29
40 Overs/Shorts ML 4.14
41 Adjustments to Sales Audit ML 4.00
42 Public Relations ML 3.86
43 Repair Facility - Store 98 ML 3.86
44 Use of Bypass SKU ML 3.71
45 PC Software L 3.57
46 CDL L 3.57
47 Safety Emergency plans L 3.29
48 PLU L 2.86
49 Store Self Audits L 2.29
50 Safety Housekeeping/Fire Safety/ADA L 2.29
51 Safety Ergonomics, BBP, Confined
Space Entry, RTK, LOTO,
Machinery & Machine Guarding
L 1.43
52 Merchandise Pick-up L 0.86
53 Fine Jewelry L 0.00
 Size, Complexity, Liquidity External Environment Internal Control Envir & Management Internal Control Systems Time Since Last RISK RISK RATING RISK
20% 15% Environment 15% 20% 15% Audit 15% SCORE SCORE
Asset size, Complexity Degree of Geograph- Financial Competetiv Impact of Organizational, Ethical climate,
Competence, Mgmt Adequacy & Acceptance Results of 3 - Never audited Abso- H - High MH 0-10 Scale
liquidity, or or volatility auto- ical & e Conditions customers, operational, pressure on adequacy, judgments effectiveness of audit previous 2 - Within 2 lute - Med-Hi M -

Number
Audit
transaction of activities mation Dispersion Economic suppliers. technological or mgmt to meet integrity of & acctng of system of findings & audits years Med ML -
volume conditions Govt regs. economic changes objectives personnel estimates internal corrective 1 - Within 1 year Med-Lo L -
controls action taken 0 - Current year Low

DISTRIBUTION LOGISTICS
DL General Operations 3 3 1 1 2 0 1 1 2 2 2 3 1.58 MH 7.71
DL Safety PPE, Material Handling 1.20 ML 4.43
& Storage, LOTO 2 2 0 1 0 0 3 1 1 1 1 0 0 0 3
DL CDL 3 1 0 2 0 0 3 2 1 1 1 1 1 1 0 1.10 L 3.57
06 DL Jewelry Operations 3 2 1 2 0 0 0 2 1 2 1 2 1 0 3 1.57 MH 7.57
06 DL Consolidated RTV's 3 3 1 2 0 0 0 2 0 2 1 1 0 0 3 1.45 MH 6.57
06 DL Order Picking/Stock Status 3 3 1 1 0 0 0 2 0 1 1 1 0 0 3 1.33 M 5.57
06 DL Trailer Audits 3 3 1 2 0 0 0 2 0 2 1 2 2 2 1 1.40 M 6.14
06 DL Return Trailers 2 3 3 3 0 0 0 2 0 2 1 2 0 0 3 1.60 H 7.86
06 DL/AF FOB 3 3 3 1 1 1 1 2 0 2 1 2 0 0 3 1.70 H 8.71

STORES
Stores Merchandise Pick-up 2 1 3 2 1 0 2 0 0 2 0 2 0 0 0 0.78 L 0.86
Stores Fine Jewelry 3 2 0 3 0 0 0 0 0 1 1 1 1 1 0 0.68 L 0.00
Stores/LP Safety Ergonomics, BBP, 1 3 0 2 0 0 2 0 0 0 0 0 0 0 3 0.85 L 1.43
Confined Space Entry,
RTK, LOTO, Machinery
& Machine Guarding
Stores/LP Safety Emergency plans 1 2 0 2 0 0 2 1 0 1 0 1 0 0 3 1.07 L 3.29
Stores/LP Safety Housekeeping/Fire 0.95 L 2.29
Safety/ADA 1 1 0 2 0 0 2 2 2 1 0 1 2 0 0
Stores Store Self Audits 3 3 3 3 1 2 0 0 0 2 1 0 0 0 0 0.95 L 2.29
Stores Markdowns 2 2 3 3 2 2 1 0 0 1 1 1 0 0 3 1.38 M 6.00
Stores CSKU 2 3 1 3 0 0 0 3 0 2 0 1 0 0 2 1.38 M 6.00
Stores Sauder returns 1 1 1 2 0 1 2 2 0 1 1 1 2 3 2 1.43 M 6.43
Stores PLU 2 2 1 2 0 1 2 1 0 1 0 2 2 2 0 1.02 L 2.86
Stores Pricing Management 3 1 2 2 2 3 1 2 2 2 2 0 0 0 3 1.85 H 10.00
Stores Overs/Shorts 2 2 1 3 0 0 0 2 1 2 1 2 1 1 0 1.17 ML 4.14

LOSS PREVENTION/RISK MGMT

LP Store Security/Shortages/Fraud 3 3 3 3 2 0 1 0 1 2 2 2 0 0 3 1.63 H 8.14
06 LP Data Security 2 3 1 2 3 0 2 2 0 1 1 2 0 0 3 1.63 H 8.14
06 LP Safety/Asset Protection Comm. 1 1 0 3 0 0 0 2 0 2 1 1 0 0 3 1.25 ML 4.86
06 LP Password Security (EJ) 2 2 1 3 0 0 3 2 0 2 1 3 0 0 3 1.65 H 8.29
06 LP Business Continuity Plan 2 3 2 3 0 0 2 2 0 1 0 2 1 0 3 1.57 MH 7.57
06 LP FJ Return Room - Security 3 2 0 0 0 0 0 2 1 1 1 3 0 0 3 1.35 M 5.71

HUMAN RESOURCES
06 HR HIPPA, Personal Information 2 1 2 2 0 0 3 2 0 1 0 2 1 0 3 1.47 MH 6.71
06 HR Background Checks 1 1 2 3 0 0 2 1 0 3 0 1 0 0 3 1.30 ML 5.29

INFORMATION SERVICES
06 IS/ST Use of Bypass SKU 1 1 1 3 0 0 1 1 0 1 0 2 0 0 3 1.12 ML 3.71
06 IS PWC Audits 3 3 2 3 0 0 2 1 0 2 0 3 3 1 1 1.43 M 6.43
IS/CC Internet Sales & Fulfillment 3 2 2 1 2 3 2 1 0 2 1 1 0 0 3 1.60 H 7.86
IS PC Software 2 2 0 3 0 0 2 1 1 0 0 3 1.10 L 3.57
06 IS Super Users & Security 2 2 1 0 1 0 2 1 1 1 1 3 0 0 3 1.35 M 5.71

REAL ESTATE & DEVELOPMENT

06 RE Procurement - Outside Svcs. 2 2 0 3 2 2 1 1 1 2 2 3 0 0 3 1.68 H 8.57
RE Energy Management 1 1 1 1 1 1 1 2 1 1 0 1 0 0 3 1.28 ML 5.14
07 RE Universal Waste 2 1 0 3 3 3 3 0 2 0 0 0 0 0 3 1.33 M 5.57

CREDIT & COLLECTIONS

06 C&C Protected Customer Info 3 3 1 0 0 0 3 3 0 1 1 2 0 0 3 1.63 H 8.14
06 C&C Call Center 3 3 1 0 0 0 2 3 0 1 1 1 0 0 3 1.53 MH 7.29
06 C&C Gift Card Orders & Adjust. 2 1 1 3 0 0 2 1 1 2 1 3 0 0 3 1.47 MH 6.71
06 C&C Bad checks 1 1 1 2 1 0 1 1 0 1 1 2 0 0 3 1.18 ML 4.29
06 C&C Adjustments to Sales Audit 2 1 2 0 0 0 0 1 0 2 1 2 0 0 3 1.15 ML 4.00
07 C&C Credit Applications - Security 3 1 1 3 0 0 2 1 0 2 0 3 0 0 3 1.38 M 6.00

ADMIN & GOVERNANCE

AG Buyers Expense Reports 1 3 0 3 0 3 2 0 1 1 1 1 0 0 3 1.30 ML 5.29
AG Buyers FCPA 1 2 0 2 1 3 3 0 1 1 1 1 0 0 3 1.30 ML 5.29
AG Food Service 2 2 3 3 0 1 0 0 0 2 1 1 0 0 3 1.25 ML 4.86
AG Public Relations 1 1 3 3 1 1 0 0 0 1 1 1 0 0 3 1.13 ML 3.86
06 AG Record Retention/Destruction 3 3 2 2 1 0 3 2 0 2 0 2 0 0 3 1.68 H 8.57
AG Repair Facility - Store 98 1 1 1 1 0 1 2 1 0 1 1 1 0 0 3 1.13 ML 3.86
07 AG Boscoverage 2 1 1 1 0 1 1 2 2 2 2 2 0 0 3 1.60 H 7.86

ACCOUNTING/FINANCIAL
06 AF Vendor Accounts 3 2 3 3 1 0 1 1 0 1 1 1 0 0 3 1.43 M 6.43
AF Payroll Integrity 3 3 3 3 0 0 1 1 0 2 1 2 2 2 1 1.45 MH 6.57
AF Payroll Issues (request) 3 3 3 3 0 0 1 1 0 2 3 2 2 2 1 1.58 MH 7.71
06 AF Sales Not Delivered 3 3 3 3 1 1 2 3 0 1 3 3 0 3 0 1.82 H 9.71
06 AF Returns (Not Captured) 2 2 1 3 1 1 2 1 0 1 1 2 0 0 3 1.43 M 6.43
 AUDIT UNIVERSE - RISK ASSESSMENT
Based on "International Standards for the Professional Practice of Internal Auditing"

AUDITS Risk Management Control Governance

Integrity of Financial &

Integrity of Financial &

Coordinating activities
& Control Information
performance mgmt &

Communicating Risk

of & communicating

external auditors &

Promoting Ethics &

info among board,

Ensuring effective
Audit Number

Compliance with

Compliance with
Safeguarding of
Safeguarding of
Effectiveness &

Effectiveness &

organizational
Reliability and

Reliability and
Laws, Regs &

Laws, Regs &

accountability
Efficiency of

Efficiency of
Operational

Operational
Information

Information
Operations

Operations
Contracts

Contracts

Values
Assets

Assets

mgmt
WAREHOUSE/DC
Whse/DC General Operations
Whse/DC Safety PPE, LOTO
Whse/DC CDL
Whse/DC Jewelry Operations
Whse/DC Consolidated RTV's
Whse/DC Order Picking/Stock Status
Whse/DC Trailer Audits
Whse/DC Return Trailers
Whse/DC FOB

STORES
Stores Merchandise Pick-up
Stores Fine Jewelry
Stores/LP Safety
Stores/LP Safety Emergency plans
Stores/LP Safety Housekeeping
Stores Store Self Audit
Stores Markdowns
Stores CSKU
Stores Sauder returns
Stores PLU
Stores Pricing Isssues
Stores Overs/Shorts

LOSS PREVENTION
LP Fraud
LP Data Security
LP Safety/Asset Protection Comm.
LP Password Security (EJ)
LP Business Continuity Plan
LP FJ Return Room Security

HUMAN RESOURCES
HR HIPPA, Personal Information
HR Background Checks

INFORMATION SERVICES
IS Use of Bypass SKU
IS PWC Audits
IS Internet Sales & Fulfillment
IS PC Software

REAL ESTATE & DEVELOPMENT

RE Procurement - Outside Svcs.
RE Energy Management

CREDIT & COLLECTIONS

C&C Protected Customer Info
C&C Call Center
C&C Gift Card Orders & Adjust.
C&C Bad checks
C&C Adjustments to Sales Audit

ADMINISTRATION & GOVERNANCE

AG Buyers Expense Reports
AG Buyers FCPA
AG Food Service
AG Public Relations
AG Record Retention/Destr
AG Repair Facility @ 98

ACCOUNTING & FINANCIAL

AF Vendor Accounts
AF Sales not Delivered
AF Returns not Captured
STORE NO. ___________ STORE SELF AUDIT SCHEDULE

YEAR ENDING JAN. 31, 20xx PAGE 1 OF 1

NO. AUDIT PROGRAM EFF. REV. FREQUENCY FEB MAR APR MAY JUNE JULY AUG SEPT OCT NOV DEC JAN
003 DATA SECURITY - QUARTERLY
004 DEPARTMENT MANAGERS - QUARTERLY
105 SALES CONTROL OFFICE 4 QUARTERLY
107 RECONCILIATION OF TERMINAL OPENING FUND 5 QUARTERLY
108 SALES CONTROL OFFICE SECURITY - QUARTERLY
301 PROCESSING TAX EXEMPT SALES 3 QUARTERLY
] STATE TAX EXEMPT DOCUMENTATION - QUARTERLY
502 REQUIRED POSTERS - FEDERAL 5 ANNUALLY 1st QTR.
]] REQUIRED POSTERS - STATE - ANNUALLY 1st QTR.
511 EMPLOYMENT ELIGIBILITY VERIFICATION [I-9] 6 SEMI-ANNUAL
]]] EMPLOYMENT OF MINORS - STATE - QUARTERLY
801 LAYAWAY SALES - JEWELRY 7 QUARTERLY
801A LAYAWAY SALES & HOLDS - CLEAN UP 1 ANNUAL
804 MERCHANDISE SECURITY - JEWELRY 7 SEMI-ANNUAL
805 JEWELRY REPAIR PROC - DEPARTMENT 7 SEMI-ANNUAL
RECEIVING DIRECT DELIVERIES OF FINE
806 14 QUARTERLY SUSPENDED
JEWELRY
807 VERIFYING FINE JEWELRY SHIPMENT 14 QUARTERLY SUSPENDED
808 FINE JEWELRY SHIPMENTS FROM STORES 6 SEMI-ANNUAL
809 CONTROL OF DIAMONDS 5 QUARTERLY SUSPENDED

USE THE AUDIT PROGRAM APPLICABLE TO YOUR STATE

] STATE TAX EXEMPT DOCUMENTATION
]] REQUIRED POSTERS - STATE
]]] EMPLOYMENT OF MINORS - STATE