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03.1927 Audit Plan Homs Periodic Audit
03.1927 Audit Plan Homs Periodic Audit
Scope to be covered
a) Cash and banks:
1. Cash and cash equivalents
2. Collection cycle
3. Receipt book management
b) Receivables:
1. Clients Visits
2. Clients Confirmation
3. Collection Cycle
4. New client’s procedure
5. Aging Control
6. Manual invoices management
c) Warehouse:
1. Transfer of goods between branches
2. Delivery of goods; Delivery Management Program (Non-
Delivered Invoices)
3. Return procedure
4. Reception of goods and sampling procedure
5. Deteriorated and Near expiry procedure
6. Stock in/out operations
d) Vans operation
e) Follow up on previous Audit recommendations -Audit Report
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