Number Test Objective

CCTV
1 to ensure that CCTV equipmnet is in good working condition 1

2 to ensure that audit trail can be extracted and used from the CCTV
2

10

11

12
Procedure

check if the CCTV has user access codes.

Does the shop staff have a different user access that does not allow them to delete files?

is the DVR in a secure lockable cabinet? Is this kept locked?

is place were DVR is located covered by the camera

are all camears working

do all channels have camears

is place were banking is done covered by camera

are all other critical sites covered by cameras. Critial points include: Till points, all access points, access points to storerooms e

check storage capacity. DVR should at least be able to store information for 2 weeks minumum

check if its possible to downlaod files on to a flash drive and that the files downloaded can be played and its not recording to a
small files. (to provide evidence of the download)

check clarity and focus of the cameras. Are the cameras clear enough, are they focused on the correct positions

check for any faults on the CCTV:

have these been reported to IT
any outstanding logs that have been reported to IT and the turnaround time fo fixing the errors

check if all preperation areas (breading table, make table etc) are coverd by camera
W/Paper RefTest ResulReviewed Date
Innscor Internal Audit

Client : Spur/Rocco/Ocean Basket

Division : Fast Foods-Zimbabwe

Audit Programs

Number Test Objective

Completeness of banking
1 To verify completeness and accuracy of banking.

2 To verify that cash is banked intact.

3 To verify that authorised float is mantained and used for change purposes

4 To check if all forex sales are completely accounted for

5 To check if cash for innbucks is banked intact

Petty Cash and Float

1 To verify if petty cash and float are kept intact

Negative Invoices

To check if all negative invoices are done according to SOP and that they
are genuine
 DRS Tests

1 To ensure that stock movements are monitored and controlled.

2 To ensure that the DRS is accurate and complete.

3 To ensure that all stock variances are investigated and losses

are recovered.

Chips Yeild

To ensure that chips sales and yeilds are within standards 1

Yeild Analysis General

To ensure yeilds are within standards

Staff Meals

1 To ensure that staff meals recorded in the system are all supported by 1
authorised meal vouchers
2
2 To ensure that staff meal vouchers are completely filled with dates
and are being defaced 3
Wastes

1 To ensure that the company is not losing due to wastes. 1

 2

5
Health and Safety Controls

1 To ensure compliance with industry regulations. 1

General Controls
Premises security
1
Ensure premises are secure from possible cash heist and stock theft.
2

I/T Systems

Ensure that the IT system is secure and working in good order

Data Integrity

Ensure Data in the system is correct and of integrity 1

2
 3

Generator Controls

To ensure that generator fuel is properly accounted for and not abused 1

4
Procedure

Perform a surprise cash count and reconcile the findings

to sales (z-reading), bankings and other cash movements and also verify float exitance

Obtain Z-reads for 5 days in a month and match amounts reciepted

to amounts flushed and banked.

Obtain supporting documentation and explanations for

any variances which may arise between amounts
receipted and amounts banked on the daily cash reconciliations.

Analyse cash shortfalls and establish if these were recovered.

Check if the cash shortfalls were paid and receipted at accounts and not banked at the shop

Inspect the declaration register to verify cash declaration by staff.

Inspect the float handover book.

reconcile the loyality report to paytype report and bankings and ensure all forex is banked intact.

Obtain statement for innbucks and detailed pay outs report.

reconcile innbucks statement to gaap payouts report and obtain explanations for any differences

check if innbucks takings are banked intact

Perfom a surprise cash count for Petty cash and float

Reconcile to records at accounts

Check if petty cash and float certificates were done and filled at accounts for the pervious month

Inspect and validate sampled petty cash recipts. Especially taxi recipts by veryfying stock
movemnet documents on those recpective dates

check if inventory items being purchased using petty cash have GRVS

Check evidence of float handover between managers and cashiers for sampled periods.

obtain a report of negative invoice for period under review

check for the documentation and authorisation of the negative invoice

check if all documents for the negative invoices have been sent to the relavant departments as per SOP

check if the stocks for which negative invoices were done are balancing

Perform a surprise stock spot check.

Randomly select DRSs for 10 consecutive days from each month

under scope.

Select 10 main stock items

Obtain GRVs and agree these to Invoices

Obtain GRNs and agree these to corresponding GRV from supplying shop

Obtain stock sheets and agree closing and opening stocks on the
DRS to physical stock sheet

Obtain month end stock sheets and ensure that month end closing stocks are the same as those in GAAP

Ensure that there are no negative closing stocks in GAAP

Aggregate all stock variance resulting from the above tests and
establish the extent of the loss.

Select DRS for a sample of ten concecutive days and pick the main variance on these DRS and
seek for explanations for variances. Get report for manager on these variances

Perform a spot check on one or two orders ready to be dispacthed, weigh the chips ready
for dispacth and check if the quantity is as per standard

Obtain an X Read and reconcile the chips sold to the opening stock and closing stocks

For 10 days in the month perfom stock movemnet for the shop and aggregate the variances

perfom spot checks on the 10kg bags of chips and check if: they are within standard weights
and they are dated

Obtain Reports from the system of staff meals for the period under review

Reconcile them to actual physical vouchers

check if the meal vouchers are dated and defaced after redemption

Obtain DRSs and select all stock wastes.

Trace the wastes to waste vouchers authorised by operations
manager.

Check the disposal of wastes already authorised.

check for expired stocks

for haefilis check what is happening to carried forward products like doughnuts. Especially the disposal

Obtain staff register and r request

for their medfical examination certificates.
For those said to be awaiting medicals check whne they expired

Inspect the municipality license and verify validity.

Observe staff attire (uniform, head gear, safety shoes, hair styles)

Observe the general cleaniliness of the shop.

Physical inspect whether doors/gates to the stock storage points can be locked.

Check the that important points are covered by the security guards i.e.
Front shop, back entrance, over night security.
-verify that all cash flush is witnessed by the security guard on duty.

Obtain the security contract and verify that the above are covered by the
contract

obtain a sample of 5 GRVs, 5 GRNs and check if stock movements are recorded in
the security log book

check if front of house staff do not have their cellphone at the front of house

Ensure that access to POS is restricted to authorized

employees only (i.e. passwords, access )

check if all users of the POS have their personalised user ids and staff are not sharing passwords
obtain staff register and check against user log files in the system

Check if users that have left the organisation have been deactivated

check if the manager password can create or delete users

check if passwords are password are enycrypted

Review System Reports for Accracy and integrity by the following methods

Recompute Sales and Check if manually calculated sales are the same with system sales
compare reports in the system that should give you same totals or results to ensure that these
totals are the same

obtain cash requested for fuel for period under review

reconcile cash collected to the GRV and generator track records.

check if the records are indepenently verified or kept by the security guard.

check if generator is being serviced regularly and if the service history is available
W/P Ref:
Prepared by:
Date:
Reviewed by:
Date:

W/Paper Ref Test Results Reviewed by Date

sp01 exception raised

sales control

exception raised

exception raised
ts as per SOP

s those in GAAP
the disposal
SIMBISA BRANDS

FAST FOODS INTERNAL AUDIT

Client
Section
Period
Scope

Inventory Spot Check

Objective
To obtain assurance that at least that only company stocks are sold in the premises and no personal stocks are traded .

Procedure
Conduct a random stock count and agree physical stocks on hand with opening stocks as per stock sheets.
Reconcile the opening balances to sales as per x-read and issues, receipts ( grvs) and returns.
Obtain explanations for cash shortages/ surpluses.

OBSERVATION
Date Product Description UOM Opening bal Sales as per
as per daily x-read
stock sheet

KEY
UOM Unit of measurement
GRN Goods returned note
GRV Goods received voucher
i immaterial variance hence no further work done.

Results

Conclusion
o personal stocks are traded .

per stock sheets.

Production Issues Returns Receipts Theoritical Physical Varances

( GRNS ) ( GRVs ) Bal Bal Surplus
( shortage )
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0

o further work done.

WP

Prepared by
Date :
Reviewed by:
Date:

Comment from
Shop Manager

inv 21742 not updated on bin card and inv 21736 understated on bin card
Simbisa Internal Audit

FAST FOODS INTERNAL AUDIT WP

Client Prepared by
Section Cash and Bank Date :
Period Reviewed by:
Scope Date:

Cash Spot Check

Objective
To obtain assurance that at least cash takings are completely recorded .

Procedure
Conduct a cash count and agree physical cash on hand with z-read
Obtain explanations for cash shortages/ surpluses.

OBSERVATION
Turnover and airtime

exchange rate USD1=ZAR15

Date Denominations Quantity Value USD Equivalent
USD
0
0
0
0
0 0

ZAR

Total Physical Cash in Hand -

Theoretical Cash: X read @

Total Theoretical Cash 0

30-Dec-99 Variance surplus/(shortage) - i

Key
@ agreed to x read and evd slip
i immaterial amount and the explanation was it was left by the customer d
ZAR South African rand
 USD United States Dollar

Date Change float

ZAR ER USD
30-Dec-99 Authorised change float 350

30-Dec-99 Actual cash on hand 338

30-Dec-99 Variance surplus/ ( shortage ) -12

Date Petty Cash

USD
30-Dec-99 Authorised Petty Cash

30-Dec-99 Actual cash on hand

Petty Cash Vouchers (Receipts)

30-Dec-99 Variance 0

does float not have tone and unusable notes?

do the shops have forex float

is float handover book being made use of

is float not being used for petty cash expenses

are petty cash expenses being received in the system were necessry

are petty cash expenses being claimed in the correct period. Check if there are no receipts for perio period
was it was left by the customer due to unavailability of change.
 @

yes no
yes

e no receipts for perio period

Simbisa Internal Audit

GROUP INTERNAL AUDIT WP

Client KweKwe Nandos Prepared by

Section Cash and Bank Date :
Period Reviewed by:
Scope Date:

Cash Spot Check

Objective
To obtain assurance that at least cash takings are completely recorded .

Procedure
Conduct a cash count and agree physical cash on hand with z-read
Obtain explanations for cash shortages/ surpluses.

OBSERVATION
Turnover and airtime

exchange rate USD1=ZAR8.5

Date Denominations Quantity Value USD Equivalent
30-Dec-99 USD USD
100 2 200
20 0
1 11 11
10 1 10
5 1 5 226

ZAR
1 361 361
0
0
42.47
Flash 600.00

Total Physical Cash in Hand 868.47

Theoretical Cash: X read 867.1 @

Total Theoretical Cash 867.1

30-Dec-99 Variance surplus/(shortage) 1.37 i

 Key
@ agreed to x read and evd slip
i immaterial amount and the explanation was it was left by the customer due t
ZAR South African rand
USD United States Dollar

Date Change float

ZAR ER USD
30-Dec-99 Authorised change float 350

30-Dec-99 Actual cash on hand 350 @

30-Dec-99 Variance surplus/ ( shortage ) 0

Results

No exception was noted.

Conclusion
Based on the cash spot checks of turnover , petty cash and change float, in our opinion cash controls are at least working as ex
There is at least reasonable assurance that cash controls are adequate.
eft by the customer due to unavailability of change.

are at least working as expected.

SIMBISA BRANDS

FAST FOODS INTERNAL AUDIT

Client
Section
Period
Scope

Cash Declaration

Objective
To check if staff are declaring cash consistantly

Procedure
for the current shift do a spot check of number of staff in shop against those in the cash declaration book
for selected number of days, check the number of staff present in the register against those that declared money in the ca
check if cash is evidence of take over and handover between managers and staff
check if the staff cash is being kept in a secure locakable place (safe)

Differenc
e (staff % of staff
Number that did that did
of staff not not
on number of staff on declare declare
sample Date register cash declaration cash cash
1 0 #DIV/0!
2 10 5 5 50%
3 0 #DIV/0!
4 0 #DIV/0!
5 0 #DIV/0!
6 0 #DIV/0!
7 0 #DIV/0!
8 0 #DIV/0!
9 0 #DIV/0!
10 0 #DIV/0!
11 0 #DIV/0!
12 0 #DIV/0!
13 0 #DIV/0!
14 0 #DIV/0!
15 0 #DIV/0!
declaration book
ose that declared money in the cash declaration book
SIMBISA BRANDS

FAST FOODS INTERNAL AUDIT

Client
Section
Period
Scope

Turnover Reconciliation

Objective
To ensure that cash is banked intact

Procedure
Obtain the sale control for the previous 2 months and review it
from those sales control, select 5 days in each month and obtain all source documents used for the sales control
recompute the till roll vs banking and ensure that its balancing
for the current month under review, obtain till rolls, including loyaly reports and reconcile these with bankings and source
documents for 10 days
sales control

h bankings and source

SIMBISA BRANDS

FAST FOODS INTERNAL AUDIT

Client
Section
Period
Scope

Loyality vs Banking

Objective

to check if loyality sales to banking is intact

Procedure

reconcile loyality till roll to banking and to pay type

sample date loyality re forex bankvariance paytype loyality vs banking

1 0 0
2 0 0
3 0 0
4 0 0
5 0 0
6 0 0
7 0 0
8 0 0
9 0 0
10 0 0
11 0 0
12 0 0
13 0 0
14 0 0
15 0 0
16 0 0
17 0 0
18 0 0
19 0 0
20 0 0
SIMBISA BRANDS

FAST FOODS INTERNAL AUDIT

Client
Section
Period
Scope

Expired Products

Objective
To check if the shop is sellig or valuing expired stocks

Procedure

inspect products in stored and those available for sell for expiry date
record all expired products that you have noted

Total stock
last ordered clsoing stock stock turnaroun
Product Date of Expiry Qnty Expired quantity on last delivert available average us d days
0 #DIV/0!
0 #DIV/0!
0 #DIV/0!
0 #DIV/0!
0 #DIV/0!
0 #DIV/0!
0 #DIV/0!
0 #DIV/0!

use the above to also check if the shop is not overstocked

SIMBISA BRANDS

FAST FOODS INTERNAL AUDIT

Client
Section
Period
Scope

Manual Dockets

Objective To get assurance that all manaul dockets were recorded in the system

Procedure

obtain manual docket book for the period that is in use and check the last manual docket sequence

obtain manual 30 manual dockets before the last manual docket used

check if use of manual docket was being authorised by the manager on duty

check if the first manaul docket has date

verify that manaul dockets were subsequently recorded in the system. They should have attached receipts

check for any missing sequence on the manaul dockets

check that manaul dockets are used in sequence.

SIMBISA BRANDS

FAST FOODS INTERNAL AUDIT

Client
Section
Period
Scope

Loyality vs Banking

Objective

Procedure
SIMBISA BRANDS

FAST FOODS INTERNAL AUDIT

Client
Section
Period
Scope

User Validation

Objective
to check if system does not have dormant users
to check if new users are added after email has been sent to IT
To check if staff are not sharing passwords
To check if user rights in the system are correct as per Job Titles and positions

Procedure

print the list of active users in the system

copmare active users in the system against staff register
check for new staff in the register and ask for email for creation of users
check if the user passwords are encypted
check if the shop manager password cannot create users
check if every staff member is on the correct authority level

Non deactivated users

Name Last Worked In Transferred to

SIMBISA BRANDS

FAST FOODS INTERNAL AUDIT

Client
Section
Period
Scope

scale calibration

Objective
To check if the scales are calibrated

Procedure
obtain calibration certificates and check them for validity
check if the scales are working
SIMBISA BRANDS

FAST FOODS INTERNAL AUDIT

Client
Section
Period
Scope

Temperature controls

Objective
To check if inventory is being kept in coducvive environments with the correct temperature

Procedure

check if temperature records are being done and up to date for all cold rooms and freezer rooms
check if the temperatures are within the standard temperatures
SIMBISA BRANDS

FAST FOODS INTERNAL AUDIT

Client
Section
Period
Scope

Receipe controls

Objective
To check if menu receipes in the system are correct and aligned to receipes on the ground

Procedure
Obtain system receipes and check against receipes being used on the ground.
check variances on the DRS that are attributed to receipe issues
Date Small dough Pie dough Regular
dough
8-Jan-22
18-Jan-22
28-Jan-22
27-Jan-22
19-Jan-22
14-Jan-22
18-Jan-22 132.00 528.00 2,676.00
Total doughs produced 132.00 528.00 2,676.00
Standard weight 0.09 0.13 0.17
Total weight per product 11.88 68.64 454.92
Total Weight for all doughs produced
Expected dough weight per the declared flour
Dough not accounted for
Total Medium Pizzas from of dough
Selling price for a classic medium pizza (USD)
Potential revenue lost (USD)

Dough Production Formula

Ingredients Quantity
Flour 14.5
Sugar 0.25
Salt 0.25
Yeast 0.3
Water 7.7
Oil 0.755
Dough Weight 23.755

Flour Contribution 1.63827586207

Medium Large Mega Declared Flour Ideal flour Quantity Percentage
Dough Dough dough Usage usage variance variance %
- #DIV/0!
- #DIV/0!
- #DIV/0!
- #DIV/0!
- #DIV/0!
- #DIV/0!
4,570.00 3,495.00 615.00 2,214.00 (2,214.00) -100%
4,570.00 3,495.00 615.00 2,214.00 - (2,214.00)
0.22 0.39 0.65 1.64
1005.4 1363.05 399.75
3303.64
3,627.14
(323.50) (0.09)
(1,470.47)
6.00
(8,822.80)
SIMBISA BRANDS

FAST FOODS INTERNAL AUDIT

Client
Section
Period
Scope

Objective

Procedure