Bank Teller Interview Test - Excel

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					Compliance Audit Program For Retail Stores
Created by Mike Woitas, CFE (email mwoitas@slga.gov.sk.ca)
                                                                                               Store Audit Program Modif
      Date                Section                                    Description


  October 29, 2004 RRR                 Additional W/P's for cash handling
                                       Add the following to the first comment box of the PPP audit
                                       program:
                                       "Clothing non-manager: $180/year includes PST and GST.

                                       Safety shoes non-manager: $90/year plus taxes or $180 plus taxes
                                       every two years.

                                       Managers: $451/year including PST and GST. This allowance is
 November 5, 2004 PPP                  for clothing and safety shoes."

                                       Comment added to the extent of testing box for section 3.i),
                                       "Indicate the total number of products counted, the total number of
 November 8, 2004 Inventory            SKU's in the store and calculate the % of total SKU's counted."

                  Manager              More details relating to the gift certificates were added. See
 November 8, 2004 Questionnaire        Manager Interview-Draft unapproved November 8, 2004

 November 8, 2004 Security and Safety Added section 5. to the audit program.
November 25, 2004 PPP                 Section 1.ii) added to PPP audit program
November 25, 2004 PPP                 Details added to the comment in 1.i) of PPP audit program

November 25, 2004 PPP                  Reasonability test developed for clothing allowance.
                  Manager              Further details relating to the allocation of clothing and shoe
November 25, 2004 Questionnaire        allowances.
Store Audit Program Modifications
                                                  Reason                                    Change Initiated By
        Prior to this none of the w/p's documents the cash handling processes in the
        store.




        No other reference made to the value of the years allowances in the program.




        Summarizes the count that was performed.


        Little documentation relating to the gift certificates.

        No reference to gift certificates on audit program, just the security check list.
        No reference to review the clothing log in the audit program.
        More in-depth description of how allowances are allocated
        Used to help determine how much work should be performed on clothing
        allowances that may be misunderstood and misallocated.

        Currently little coverage in this area.
Change Approved By
Obtain the "Index to Working Papers" from the "Store Audit Program" folder. For ease of formatt
                          document has been maintained as a word document.
For ease of formatting this
                                                                                                                                                     Audit Working Papers

                                                                        FIELD AUDITOR GUIDE




                    Task                                                                                                                               Complete
                    Open File
                    Complete Planning Memo
                    Save the audit program on your computer using the file number as a name to up-date all footers (SS-588-05)
                    Print random number tables and select sample
 Pre Field Phase




                                 One period/quarter, One week/period, and 2 days per period
                                 The random starting point for the inventory verification
                    Print Reports
                    Obtain a copy of the previous audit report and review it
                    Complete all 3 risk profiles up to the current period (starting with Disposition Risk Profile)
                    Review the risk profiles and determine if any sample size needs to be increased in a specific area.
                    Review paid outs (clothing-666) - Perform reasonability test.
                    Record paid-outs that will be reviewed in the PPP WP's
                    Review Inventory G/L Adjustments and note when stock variances were entered (what week of what period)
                    Task                                                                                                                               Complete
                    Perform the cash count
                    Manager/Staff Interviews (use Management Interview)
 Field Phase




                    Print reports
                    Field work
                    Inventory verification (First noon hour or evening) Blue and Orange ink pens required
                    Verify inventory variances
                    Complete field work
                    Summarize and discuss the findings with the store manager
                    Task                                                                                                                               Complete
 Post Field Phase




                    Follow-up and complete outstanding issues as required
                    Print Audit program and working papers
                    Prepare file
                    Reference file
                    Prepare the report
                    Address review notes


                                                                       Minimum Sample Sizes
                     Criteria # Sample Size
                         2.     Observe cash count procedures for 2 days (if possible)
                         3.     Review daily sales reports for 2 days/quarter
                         3.     Review credit card sales for 2 days/quarter
                         4.     Review deposit slips for 2 days/quarter
       RRR




                         9.     Review all customer returns for 2 days/quarter
                         5.     Review cashier float rotation log >= class 3 review 2 weeks, < class 3 review 4 weeks (if present)
                         6.     Approval of aborts, no-sales, etc. 1 day/quarter
                         8.     Review SOP's >= class 3 review last 2 weeks, < class 3 review last 4 weeks
                         1.     W&S stock receipts vouch 1/quarter, trace 1/quarter
                         2.     Beer stock receipts vouch 1/quarter, trace 1/quarter
       INVENTORY




                         4.     Review the count sheets from the most recent store count
                         5.     Dispositions: Vouch the 2 most recent entries, review 1/quarter for proper procedures
                         6.     Transfers 1 week/quarter
                         7.     In-store adjustments current and previous 12 periods
                         9.     Empty container chits 1 day/quarter
       T&A




                         1.     Reconcile time for 2 days/quarter
                         2.     Review all corrections for the current and previous 12 periods
                         1.     Clothing (666) most recent complete fiscal year
       PPP




                         2.     Vouch 15 disbursements from the current and previous 4 periods
Red Ink                         Page numbers and referencing
Blue Ink                        Notes on W/P's and Test one of count
Orange Ink                      Test two of count
Purple Ink                      Audit review - Supervisor

                                                                                                                          File # 9cd0a548-d241-4f68-8351-6d325b014a23.xls
                                                                 Audit Working Papers

Green Ink   Audit review - Director




                                      File # 9cd0a548-d241-4f68-8351-6d325b014a23.xls
     Obtain the "Planning Memorandum" from the "Store Audit Program" folder. For ease of formatting th
                                     has been maintained as a word document.




Internal Audit                           Page 15 of 62                            Confidential
ase of formatting this document




           Internal Audit         Page 16 of 62   Confidential
                                                                 DOCUMENT SUMMARY


NAME                                                                         PERIODS                                          ORIGIN                     PRINTED
GL Fixed Asset Listing (also request serial #'s)                                     -                            H.O. Financial Services
Copy of previous audit report                                                        -                            Previous audit file
Store inventory GL Adjustments                           current period + previous 12                             office
SOS Dollar Sales by Retail Sales Code                    ending current period                                    office
Paid Out (For Enquiry) - clothing (666)                  last complete fiscal year                                office

TAMS - Query Report for all part-time employees in the   Fiscal year prior to the last fiscal year (i.e. if you
store. Do not include TRC's that denote leave (I.e.      are reviewing clothing for fiscal 2004, print the
EDO's, leave, etc.).                                     part-time hours for fiscal 2003)                         office
TAMS - Query Report for all fulltime employees in the
store.                                                   last complete fiscal year                                office
Paid Out (For Enquiry) - all GL Accounts                 current period + previous 4                              office or store

                                                         Print each of the four randomly selected periods
Inventory Reconciliation - Wine & Spirits                from the current and previous 3 quarters                 office or store

                                                         Print each of the four randomly selected periods
Inventory Reconciliation - Allied                        from the current and previous 3 quarters                 office or store

                                                         Print each of the four randomly selected periods
Inventory Reconciliation - Beer                          from the current and previous 3 quarters                 office or store
TAMS - Query Report                                      2 Days/quarter for 4 quarters                            office or store
Special Occasion Permit Report                           Most recent complete period                              store
Clerk Audaction Report (print by period)                 current period + previous 3                              store
ISP employee master file                                                             -                            store
ISP security levels                                                                  -                            store
POS security levels                                                                  -                            store




                                                                                                                     File # 9cd0a548-d241-4f68-8351-6d325b014a23.xls
                                   CASH VARIANCE RISK PROFILE

                                                    STORE #




 PERIOD             OVER               SHORT                TOTAL                SALES                VAR/$1000
   0                                                                                          $0          #DIV/0!
   0                                                                                           0          #DIV/0!
   0                                                                                           0          #DIV/0!
   0                                                                                           0          #DIV/0!
 TOTAL                   $0.00               $0.00                $0.00                       $0          #DIV/0!




                         Current Audit                        Provincial Average

                             #DIV/0!                                    -0.04




Review the cashier variances and compare them to the provincial average. If cashier variances are not reported on
the clerk audaction report there is a high probability that cashier variances are not being recorded in the store
(everyone makes an error from time to time). More work should be performed surrounding the end of day cash out
procedures, as well as observing for the presence of "slush funds" or "take a penny, leave a penny containers" at the
till area, or in the office (these are not approved). If cashier variances are high discuss with the manager to
determine the possible cause, and what course has been taken to reduce the errors.




                                                                                File # 9cd0a548-d241-4f68-8351-6d325b014a23.xls
            STOCK VARIANCE RISK PROFILE

                              STORE #


      PERIOD            WINE & SPIRITS                  BEER
0
0
0
0
0
0
0
0
0
0
0
0
0
       TOTAL                            $0.00                    $0.00



       Total Sales:                        $0
    Total Variance:                     $0.00


    Current Audit                               Provincial Average

       #DIV/0!                                           -0.72




Review the stock variances and compare them to the provincial
average. High variances may be an indication of customer losses,
shipping and receiving errors (case lots), poor count procedures
(units), poor organization in the warehouse (case lots), etc. Low
variances may be an indication that variances have not been
correctly adjusted, if this is the case the variances noted during the
audit count may be high (if unreported variances are material it
could be considered financial statement fraud). Discuss with the
store manager (are they aware of any problems, what action has
been taken, are they monitoring the situation, etc.). Expand your
audit sample as required.



                                                             File #9cd0a548-d241-4f68-8351-6d325b014a23.xls
                              STOCK DISPOSITIONS RISK PROFILE

                                                 STORE #




   PERIOD          WINE & SPIRITS           W&S SALES                   BEER                  BEER SALES




TOTALS                           $0.00                      $0                  $0.00                             $0



                                  CURRENT                               PROVINCIAL AVERAGE

         W&S                        #DIV/0!
         BEER                       #DIV/0!


  COMBINED                          #DIV/0!                                           -2.57


Review the stock dispositions and compare them to the provincial average. Scrutinize any high or unusual
variances and discuss them with the store manager (are they aware of any problems, what action has been
taken, are they monitoring the situation, etc.). Expand your audit sample as required.




                                                                        File # 9cd0a548-d241-4f68-8351-6d325b014a23.xls
                                                                                                                                                                                                                                                          Store Audit Program
Revenue / Receivables / Receipts                                                                                                                                                                 Hours to complete RRR work.
Criteria                                                                                                  Audit Procedures                                                            Initials   Extent of testing   W/P's   Comments
1. The store change fund/floats are properly secured and accurate and an adequate level of                i) Cash counts to be performed upon arrival at the store. For 1 day
segregation of duties is present. All cash is present and accounted for in the store. (Section 3.7.1      count total cash and credit card sales in class 1 and 2 stores and ensure
and 3.7.2 Store Policy and Procedure Manual)                                                              this agrees to the system.

· Manager/Supervisor balances the change fund at the beginning and end of each shift. If the person       · Observe for the presence of personal cheques, IOU's, petty cash
starting the shift verified the fund at the end of the previous shift they do not have to re verify the   invoices indicating payment to employees (in the till but not processed
fund.                                                                                                     through the system), and that all credit card receipts are both present
· Change fund is to be locked in a safe or deposited in the bank at night.                                and signed by the customer.
· A manager/supervisor must handle cashier coin requirements from the change fund.                        · For all other stores count the change fund.
· Change funds shall not be utilized for personal use.                                                    When counting cash, be observant for counterfeit currency (see section
· Change fund must be locked at all times.                                                                3.7.19 of new store policy manual).
· Access to the change fund shall be restricted to supervisory personnel.                                 · Reconcile the change fund and floats to cash withheld.
· Responsibility of the change fund must be rotated among supervisory personnel, a log is to be
maintained for audit review.
                                                                                                          ii) Observe the location and security of the change fund/ unassigned
                                                                                                          floats. Assess the accessibility of the funds.
                                                                                                          iii) Discuss with the manager how/when the change fund is balanced.
                                                                                                          · Review the documentation that substantiates the information provided
                                                                                                          by the manager (adding machine tape, log, etc.) Review 2 days in class
                                                                                                          3 and higher stores and 4 days in class 1 and 2 stores.



                                                                                                          iv) Observe the purchase of change by employees. Note the amount of
                                                                                                          segregation. The manager/supervisor s/b responsible for the change
                                                                                                          purchase.
                                                                                                          v) Review documentation relating to change purchases from the bank.
                                                                                                          · Deposit slip itemizing change purchase must be present, if an
                                                                                                          armoured car service is utilized documentation indicating the
                                                                                                          acceptance the funds for the change purchase must be present.
                                                                                                          vi) All coin advances to cashiers from the change fund must be verified
                                                                                                          by a count of the cashiers cash tray. Tray must be over by amount of
                                                                                                          advance from change fund.




                                                                                                                                                 Page 21 of 62                                                               File # 9cd0a548-d241-4f68-8351-6d325b014a23.xls
                                                                                                                                                                                                                                                            Store Audit Program
Revenue / Receivables / Receipts                                                                                                                                                                   Hours to complete RRR work.
Criteria                                                                                                   Audit Procedures                                                             Initials   Extent of testing   W/P's   Comments
1. The store change fund/floats are properly when anand accurate and an adequate level of
2. Adequate segregation of duties is present secured employee cashes-out. (Section 3.1,3.7.1, 3.7.3,       i) For 2 days during the audit observe cashier(s) counting sales receipts
3.7.16, and 3.7.20 Store Policy All Procedure Manual).
segregation of duties is present. andcash is present and accounted for in the store. (Section 3.7.1        and supervisor confirming all receipts at the end of the day (document
and 3.7.2 Store Policy and Procedure Manual)
· Managers/supervisors/employees shall not use cash/change fund for personal use.                          procedures in the audit file, and include copy of cashier readings).
· Cashier must verify floats when they receive them and must report all variances to the manager.
  The amount of cash balances the change fund at the beginning and end of each shift. If the person
· Manager/Supervisorin the cash tray shall not be >$1500
startingis not counted in public view.the end of the previous shift they do not have to re verify the
· Cash the shift verified the fund at                                                                      ii) Discuss with the cashier the procedure used to verify the float at the
fund.following EOD procedures must be followed:
The                                                                                                        beginning and end of their shift.
  Manager/Supervisor locked in a safe or deposited in the bank at night.
· Change fund is to be shall not show the cashier reading to the cashier until all funds have been
                                                                                                           · For two days during the audit observe that the stated procedures are
· A manager/supervisor must handle cashier coin requirements from the change fund.
counted.                                                                                                   followed.
  After the cashier counts all cash the supervisor use.
· Change funds shall not be utilized for personal will complete the cash count form, recount the sales
· Changeand if must wish recountall times.
receipts, fund they be locked at the float.
· Access to the change fund shall be restricted to if a variancepersonnel.
  The manager/supervisor must recount all floats supervisory >$1 exists.                                   iii) Verify that store cash/change funds are not used for personal use.
· Responsibility of the change fund must deposit amount into the ISP personnel, a log is to be
  The manager/supervisor must enter the be rotated among supervisory                                       Observe for the presence of IOU's and personal cheques.
maintained for audit review. cashier must sign the reading
· The manager/supervisor and                                                                               · If present COPY the IOU/personal cheque.
· All sales receipts must be deposited (all variances must be recorded)



3. Store Manager reviews and approves the daily sales reports. All sales have been correctly               i) Review the daily sales/adjustment reports for 2 days per quarter to
recorded. (Section 3.7.3, 3.7.4, and 3.7.20 Store Policy and Procedure Manual)                             ensure store manager has approved them.

· The manager/supervisor shall monitor the transactions processed by all cashiers.                         ii) For the above sample review credit card slips to ensure they are
· Debit/credit slips, coupons, and redeemed gift certificates shall be retained in a secure location for   present, and correctly processed.
end of day reconciliation.                                                                                 iii) For the above sample review the deposit slips to ensure:
· All cash register detailed tape and transaction records must be retained.                                · The bank stamp and teller initials are present.
· Manager/supervisor is responsible for the review and approval of daily sales reports.                    · Observe for the store managers initials on the deposit slip
                                                                                                           · Reconcile the deposit amount to the daily sales reports
                                                                                                           · All credit card slips are present and signed, a hard copy of card is
                                                                                                           required if reference number begins with an "M".

4. Ensure adequate segregation of duties for deposits, and ensure all deposits are properly secured        i) Interview the manager and staff regarding the procedures for
and deposited. (Section 3.7.3, 3.7.15, and 3.7.20 Store Policy and Procedure Manual)                       handling deposits.
                                                                                                           · For two days during the audit observe and document the procedures.
· The manager/supervisor is responsible for ensuring an adequate level of segregation of duties.
· Deposit envelopes are to be stored in a locked safe until pick-up by an authorized armoured car          ii) For the sample noted in 3. above review:
service or delivered to the bank.                                                                          · Cashier reading to ensure they have been completed and signed by
· All sales receipts are to be deposited in a night depository if the store does not have a safe.          both the employee and supervisor/manager.
· The following level of segregation of duties is required (in multi person stores):                       · deposit slips to ensure they have been reviewed/approved by a
   · Cash count supervised by manager/supervisor                                                           manager/supervisor.
   · Deposits verified by manager/supervisor
   · Manager/supervisor deposits sales or authorizes pick-up by armoured car service.                      iii) Observe bank deposit by accompanying manager to bank to ensure
   · Manager/supervisor reviews and verifies returned deposit slips to dailies.                            security measures are in place.
                                                                                                           · Observe the; lighting, accessibility, neighbourhood, location of drop-
                                                                                                           box, manager should drive, etc.
                                                                                                           iv) Observe Securicor pick-up for security measures.
                                                                                                           · Is driver known, if not, do SLGA employees reference the
                                                                                                           identification sheet provided by securicor, are both a store employee
                                                                                                           and Securicor employee required to open the safe, etc.




                                                                                                                                                   Page 22 of 62                                                               File # 9cd0a548-d241-4f68-8351-6d325b014a23.xls
                                                                                                                                                                                                                                                             Store Audit Program
Revenue / Receivables / Receipts                                                                                                                                                                    Hours to complete RRR work.
Criteria                                                                                                      Audit Procedures                                                           Initials   Extent of testing   W/P's   Comments
1. The store change fund/floats rotated, cashiers secure their assigned float/tray at all times, cashiers
5. Cashier floats/cash trays are are properly secured and accurate and an adequate level of                   i) Review change bag rotation log to ensure employees rotate change
segregation of duties is present. (Section is present and accounted forStore Policy and Procedure
do not share their till/float/tray. All cash 3.1, 3.7.1, 3.7.2, and 3.7.3 in the store. (Section 3.7.1        funds daily.
and 3.7.2 Store Policy and Procedure Manual)
Manual)                                                                                                       · Single lane store may not have a log. Review 2 weeks for class 3 and
                                                                                                              higher stores and 4 week for class one and 2 stores (if applicable).
  All cash drawers/trays are locked change fund at the beginning and end of each shift. If the person
· Manager/Supervisor balances the when unused/unattended.
· Cashiers shall verified the floats each day & the previous shall be do not have
starting the shiftuse different fund at the end of a rotation logshift theymaintained. to re verify the
                                                                                                              ii) Observe the security of assigned and unused floats/trays as per
fund.
· Cashiers must sign the log to show acceptance of the assigned float/tray.                                   policy.
  Cashiers only utilize locked in a safe signed onto.
· Change fund is to be the POS they areor deposited in the bank at night.
  Cashier shall only sign onto a POS cashier the requirements been assigned.
· A manager/supervisor must handle that hascointray they have from the change fund.
· Change fundscash employees shall for personal use. trays are secured.                                       iii) Observe and discuss: Only the employee signed onto the POS and
  When not on shall not be utilized ensure their cash
· Change fund must be locked at allPOS & tray assigned to another employee they shall take                    assigned the float/cash tray in the POS shall operate the POS.
  If a manager/supervisor utilized a times.
· Access to the change fund shall be restricted to supervisory personnel.
responsibility for all cash variances.
  Managers/supervisors may move must be rotated among supervisory personnel, a log is to be
· Responsibility of the change fundand secure any cash tray.
maintained for audit review.                                                                           i) Discuss the review/monitoring procedures of these transactions with
6. Proper authority has been utilized for till transactions. All line voids, aborts, post voids, tax modify
transactions, no sales, price overrides, returns, pick-ups, and cashier readings have been approved by the manager (as per the policy).
the manager/supervisor. (Sections 3.7.7, 3.7.9, 3.7.10, 3.7.11, 3.7.13, 3.7.3.13, 3.7.14, and 3.7.20   ii) Observe the authorization of these transactions over the course of
Store Policy and Procedure Manual)                                                                     the audit.
                                                                                                       · Sample one day per quarter and vouch a sample from the dailies to
· Manager/supervisor must authorize irregular cash transactions such as voids, post voids, aborts, no the till tape. Verify that a supervisor/manager has approved the
sales, pick-ups, cashier readings.                                                                     transactions by initialling the till tape, and all customer information is
· All line voids must be initialled and monitored by a manager/supervisor.                             present (returns), explanations for post voids.
· All aborts must be initialled and monitored by a manager/supervisor.
· All post voids must be processed by a manager and witnessed by another employee.
· Returns must not be used in place of a post void, and a post void must not be used in place of a     iii) Review the clerk audaction report (printed at the store) for the
return.                                                                                                current and previous 2 periods for patterns such as;
· Tax modify must be initialled by a manager/supervisor.                                               · excessive aborts (4 or more per day for each employee)
· Manager will set POS security level to ensure all no sales require manager/supervisor override.      · high inventory shortages or dispositions in conjunction with abnormal
Manager/supervisor must initial all no sales.                                                          patterns may be an indication of possible skimming and extra attention
                                                                                                       should be placed on the review of inventory controls.




7. Liquor store maintains an updated policy and procedure manual, staff are provided training and             i) Discuss the availability of the Policy and Procedure Manual on ION
access to the manual. (Section 1.0 Store Policy and Procedure Manual)                                         with the store staff.
· All managers shall train all staff in the contents of the policy manual.                                    · Determine the level of accessibility to the online and printed version
· All managers shall review, understand, conform with and enforce all policies.                               of the manual to store employees.
· All managers shall communicate policy/procedure changes to staff.                                           · Ensure employees are notified of changes.




                                                                                                                                                     Page 23 of 62                                                              File # 9cd0a548-d241-4f68-8351-6d325b014a23.xls
                                                                                                                                                                                                                                                            Store Audit Program
Revenue / Receivables / Receipts                                                                                                                                                                   Hours to complete RRR work.
Criteria                                                                                                  Audit Procedures                                                              Initials   Extent of testing   W/P's   Comments
8. Liquor stores record sales for all special occasion and accurate     process the level in
1. The store change fund/floats are properly secured permits sold, and an adequatepermitof                i) Print the special occasion permit audit report at the store (class I and
segregation with SLGA present. (Section is present andPolicy and for in the store. (Section 3.7.1
accordance of duties is policy. All cash 3.10.2 Store accounted Procedure Manual)                         II – last period, class III or higher – last 2 weeks).
and 3.7.2 Store Policy and Procedure Manual)
· The applicant must complete and sign an application for a SOP.                                          ii) For the report period in i) above, ensure the permits are approved,
  The applicant must sign a declaration by fund at the beginning and
· Manager/Supervisor balances the change special occasion applicant.end of each shift. If the person      the declaration is signed, and the application are completed and signed.
starting themay not exceed 8 fund at the end oflocation.
· A permit shift verified the hours in any one the previous shift they do not have to re verify the
fund. may not be issued for high school or elementary school grad functions.
· SOP's
                                                                                                          iii) Review the permits for the sample noted in i) to the Special
· Change fund is to be locked in a safe or deposited in the bank at night.
                                                                                                          Occasion Audit report.
· A manager/supervisor must handle cashier coin requirements from the change fund.
                                                                                                          · Ensure all permits are recorded on the report (trace a sample).
· Change funds shall not be utilized for personal use.
                                                                                                          · Ensure that all permits listed on the report are present (vouch a
· Change fund must be locked at all times.
                                                                                                          sample).
· Access to the change fund shall be restricted to supervisory personnel.
· Responsibility of the change fund must be rotated among supervisory personnel, a log is to be
9. Product for audit review.
maintainedreturns are properly supported, processed, and approved. (Section 3.7.6 Store Policy and        i) Review the daily sales records for 2 days per quarter for product
Procedure Manual)                                                                                         returns.
                                                                                                          · Source the supporting documents to ensure that the original sales
· All returns for refund must be accompanied by a receipt.                                                receipt is present if cash was returned to the customer (document
· At the discretion of the manager store credit may be granted for returns without a receipt.             review).
· All returned products must be resalable.
                                                                                                          ii) For the sample noted in i) above,
· All returns are to be in the tender type of the original sale with the exception that debit purchases
                                                                                                          · Vouch the supporting documents from the daily sales report to ensure
may be paid out in cash, and cheques may be paid out with a head office credit.
                                                                                                          that the original return slip is correctly completed and properly
· If products were purchased with a credit card the return must be processed on the same card.
                                                                                                          approved.
· All returns of product initially paid for by a non certified cheque that has not cleared must be
processed as a head office credit.
10. Commercial Permittee sales are correctly processed and verified. Section 3.11.8 Store Policy          i) Discuss how Commercial Permittee sales are processed with the
and Procedure Manual.                                                                                     manager.
                                                                                                          ii) Review a sample of Commercial Permittee sales from one period per
· All items are picked against the pick list (items are checked as picked). (no policy)                   quarter for the current and previous four quarters:
· All orders of 12 or more units are double checked by a second employee.                                 · In large stores review a maximum of 5 commercial permittee sales per
· All orders are initialled by the assembler and checker. (no policy)                                     quarter.
· All orders are signed by the Permittee upon receipt of the goods. (no policy)

11. Blank cheques/credit card numbers/impressions for commercial permittees and trade                     i) Discuss with the store manager the process utilized to record credit
representatives maintained in the store are properly secured. (The current Store Policy and               cards, track approved credit card users, and secure credit card
Procedure Manual does not address the following areas)                                                    information and blank cheques.

· All card numbers and blank cheques are stored in a secure location.




                                                                                                                                                  Page 24 of 62                                                                File # 9cd0a548-d241-4f68-8351-6d325b014a23.xls
                                           Summary of all Cash Trays in the Store
                                             Accoutability Total from
 Verified Y/N          Tray #      Float            Reading               Total           Audit Count     Audit Variance
                                                                                  $0.00           $0.00            $0.00
                                                                                   0.00            0.00             0.00
                                                                                   0.00            0.00             0.00
                                                                                   0.00            0.00             0.00
                                                                                   0.00            0.00             0.00
                                                                                   0.00            0.00             0.00
                                                                                   0.00            0.00             0.00
                                                                                   0.00            0.00             0.00
                                                                                   0.00            0.00             0.00
                                                                                   0.00            0.00             0.00
                                                                                   0.00            0.00             0.00
Totals for all Trays                 $0.00                     $0.00              $0.00           $0.00            $0.00


                          Reconciliation of Cash Withheld from Previous Days Daily Sales Reports

                Total Assigned Floats from all Cash Trays                         $0.00
                Plus documented Change Orders                                      0.00
                Plus Value of Change Fund                                          0.00
                Total                                                             $0.00
                Less Cash Withheld from Previous Day                               0.00
                Variance                                                          $0.00




                                                                        File # 9cd0a548-d241-4f68-8351-6d325b014a23.xls
                                             CHANGE FUND                                     Field Auditors Cash Count Form


   Date:                                                     Time:


                                                 Rolled Coin

            Denomination Quantity             Value                    Total
           Pennies              0      X         $0.50       =              $0.00
           Nickels              0      X          2.00       =               0.00
           Dimes                0      X          5.00       =               0.00
           Quarters             0      X         10.00       =               0.00
           Loonies              0      X         25.00       =               0.00
           Toonies              0      X         50.00       =               0.00             $0.00

                                                   Change

            Denomination Quantity             Value                    Total
           Pennies              0      X         $0.01       =              $0.00
           Nickels              0      X          0.05       =               0.00
           Dimes                0      X          0.10       =               0.00
           Quarters             0      X          0.25       =               0.00
           Loonies              0      X          1.00       =               0.00
           Toonies              0      X          2.00       =               0.00             $0.00

                                               Paper Currency

            Denomination Quantity             Value                    Total
           $1 Dollar            0      X         $1.00       =              $0.00
           $2 Dollar            0      X          2.00       =               0.00
           $5 Dollar            0      X          5.00       =               0.00
           $10 Dollar           0      X         10.00       =               0.00
           $20 Dollar           0      X         20.00       =               0.00
           $50 Dollar           0      X         50.00       =               0.00
           $100 Dollar          0      X        100.00       =               0.00             $0.00

                                                   Cheques

Payee and Notes                                                        Value




                                                                                              $0.00


           Total Cash on Hand                                                $0.00
           Change Order                                                       0.00
           Plus 6 tray @ $200                                                 0.00
           Equals Total Cash receipts                                        $0.00
           Less Cash Withheld from Daily Sales Report                        0.00
           Cash Overage/(Shortage)                                               0

Notes:




 I certify that the above record is a true and accurate representation of the change fund totalling $[Total
                                                Cash on Hand].




           Auditor                              Cashier                              Manager/Supervisor




                                                                     File # 9cd0a548-d241-4f68-8351-6d325b014a23.xls
                                                                                         Field Auditor's Cash Count Form

                                              TRAY # ________

   Date:                                                        Time:


                                                    Rolled Coin

            Denomination Quantity               Value                     Total
           Pennies              0        X         $0.50        =              $0.00
           Nickels              0        X          2.00        =               0.00
           Dimes                0        X          5.00        =               0.00
           Quarters             0        X         10.00        =               0.00
           Loonies              0        X         25.00        =               0.00
           Toonies              0        X         50.00        =               0.00              $0.00

                                                      Change

            Denomination Quantity               Value                     Total
           Pennies              0        X         $0.01        =              $0.00
           Nickels              0        X          0.05        =               0.00
           Dimes                0        X          0.10        =               0.00
           Quarters             0        X          0.25        =               0.00
           Loonies              0        X          1.00        =               0.00
           Toonies              0        X          2.00        =               0.00              $0.00

                                                  Paper Currency

            Denomination Quantity               Value                     Total
           $1 Dollar            0        X         $1.00        =              $0.00
           $2 Dollar            0        X          2.00        =               0.00
           $5 Dollar            0        X          5.00        =               0.00
           $10 Dollar           0        X         10.00        =               0.00
           $20 Dollar           0        X         20.00        =               0.00
           $50 Dollar           0        X         50.00        =               0.00
           $100 Dollar          0        X        100.00        =               0.00              $0.00

                                                      Cheques

Payee and Notes                                                           Value




                                                                                                  $0.00


           Total Cash on Hand                                                   $0.00
           Less: Value of Authorized Float                                       0.00
           Equals Total Cash receipts                                           $0.00
           Sales (Accountability Total on cashier reading)                       0.00
           Cash Overage/(Shortage)                                             $0.00



Notes:




 I certify that the above record is a true and accurate representation of [tray# ] totalling $[Total Cash on
                                                    Hand].




           Auditor                                 Cashier                               Manager/Supervisor




                                                                        File # 9cd0a548-d241-4f68-8351-6d325b014a23.xls
                                                                                                                                                                                                                              Audit Working Papers




Revenue / Receivables / Receipts
                           Daily Sales Reports             Credit Card Slips                       Deposit Slips                                 Retail Returns                                   Cashier Readings

                                                                            Required                                                         Original
                                                              Correctly    Hard Copies                             Bank Stamp                Receipt     Return Slip   Return Slip                          Signed by
Period/Date              Reviewed     Approved   Present      Completed      Present     Present    Completed        Present    # Reviewed   Present       Present      Complete     Printed   Completed    Employee      Approved    Notes




Notes:




                                                                                                                    Page 28 of 62                                                                  File # 9cd0a548-d241-4f68-8351-6d325b014a23.xls
Special Occasion Permits                                                                                                                                                                                  Audit Working Papers



Special Occasion Permits
                                                                        Application                                Declaration                                       Permit

                                                                                                                                                                                   (Under 18)
                           Vouched/                                             Signed by    Signed by SLGA                Signed by                 Signed by    Signed by SLGA Minor's stamp is Does not exceed
Date                       Traced     Reference #   Is present   Is complete     applicant       employee     Present       applicant   Is Present    applicant       employee       present         8 hrs/day




Notes:




                                                                                                                                                                               File # 9cd0a548-d241-4f68-8351-6d325b014a23.xls
Special Occasion Permits                              Audit Working Papers




        Notes




                           File # 9cd0a548-d241-4f68-8351-6d325b014a23.xls
Cash Handling Procedures                                                                                        Audit Working Papers

                                                               Single Person Store
                                                                Multi Person Store



                                    Observations - Cash Handling Procedures

                                                                                        YES           NO            NOTES
Are readings generated by cashiers when they cash out?
Can cashiers view readings prior to the cash count?
Are cashiers left unsupervised with their cash tray?
                            If yes, do they have access to the reading?
Do cashiers perform readings during the day (printed & unprinted)?
Notes:




                                        Observations - Pick-up Procedures

Who removes the cash from the cash trays?

Who counts the pick-up, where and when is it counted?

Where are pick-ups stored?

Who enters the pick-up into the ISP and when is this performed?



                                      Observations - Cash Count Procedures

Where is cash counted?

Who removes the cash tray from the till?

Who physically carries the cash tray to the count location?

Who counts the assigned float?

Who counts the sales proceeds?

Who reviews credit card slips, cheques, coupons, and empty container chits and how often is this performed?

How and where is the count recorded (pencil/ink, on reading/deposit envelop/ISP/adding machine tape)?

How are variances addressed?

Who enters the deposit information into the ISP?

Who prepares the deposit envelop and how is it sealed?

Where are deposit envelops stored, who places them there, and who has access to them?



                                            Observations - Change Fund

Who verifies the change fund, when is it verified, and how is this documented?

Who has access to the change fund?

Who provides employees with the required change?

Are change purchases recorded?




                                                                                     File # 9cd0a548-d241-4f68-8351-6d325b014a23.xls
Commercial Permittees                                                                                    Audit Working Papers




Commercial Permittees



                                                                        Order checked Order initialled Order signed for
                                      Original customer    Inventory       by 2nd      by assembler by permittee upon
Period/Date             Reference #     order retained    checked off     employee      and checker    receiving goods




Notes:




                                                                              File # 9cd0a548-d241-4f68-8351-6d325b014a23.xls
Commercial Permittees                              Audit Working Papers




        Notes




                        File # 9cd0a548-d241-4f68-8351-6d325b014a23.xls
                                                                                                                                                                                                                                                        Store Audit Program
Inventory                                                                                                                                                                                      Hours to Count              Hours to complete Inventory Field Work
Criteria                                                                                                 Audit Procedures                                                           Initials   Extent of testing   W/P's   Comments
1. Wine and Spirits are correctly received, segregation of duties is present in the receiving process,   i) Trace the pack-list for one shipment per quarter to the LINCS stock
and stock receipts are approved. (Section 3.11.2 Store Policy and Procedure Manual)                      receipt report and PRISM order (printable version) then to the
                                                                                                         inventory reconciliation report.
The manager/supervisor shall:                                                                            Review documents for:
                                                                                                         · Pack-list should be initialled
· Print the unfulfilled report for all orders.                                                           · An indication that a case count was performed - items are checked-off
· Each page of the pack-list must be checked off to indicate that the case count was performed.          · LINCS stock receipt report should be initialled, and data entry should
· All discrepancies are to be noted and communicated to the distribution centre.                         be indicated.
· Verify that the total number of cases received into the system matches the total number from the       · All shipping errors should be documented and transit breaks should
pack-lists.                                                                                              be noted and signed for by the driver.
· Segregation of duties: different employees should verify and enter the stock receipt.                  · Ensure that the dollar values and case counts match.
· All transit breaks are to be identified in the pack-list.


                                                                                                         ii) For the above sample review unfulfilled report for:
                                                                                                         · Has the unfulfilled report been printed.
                                                                                                         · All documents for a specific stock receipt are together.



                                                                                                         iii) Vouch one stock receipt per quarter from the inventory
                                                                                                         reconciliation report to the LINCS stock receipt report and PRISM
                                                                                                         order (printable version) then to the pack-list to verify that the
                                                                                                         shipment was received.
                                                                                                         Review documents for:
                                                                                                         · Pack-list should be initialled
                                                                                                         · An indication that a case count was performed - items are checked-off
                                                                                                         · Unfulfilled report is printed
                                                                                                         · LINCS stock receipt report should be initialled, and data entry should
                                                                                                         be indicated.
                                                                                                         · All shipping errors should be documented and transit breaks should
                                                                                                         be noted and signed for by the driver.
                                                                                                         · Ensure that the dollar values and case counts match.




                                                                                                         iv) Observe staff receiving an order:
                                                                                                         · Observe a sample of the pallets being verified
                                                                                                         · Observe the receipt of the order into the system




                                                                                                                                                Page 34 of 62                                                              File # 9cd0a548-d241-4f68-8351-6d325b014a23.xls
                                                                                                                                                                                                                                                       Store Audit Program
Inventory                                                                                                                                                                                     Hours to Count              Hours to complete Inventory Field Work
Criteria                                                                                               Audit Procedures                                                            Initials   Extent of testing   W/P's   Comments
2. Beer and Spirits are correctly received, segregation of duties is receiving process, and process,
1. Wineis correctly received, segregation of duties is present in thepresent in the receiving stock    i) Trace the pick list for one shipment per quarter to the BDL invoice
and stock receipts are approved. 3.11.2 Store Policy and Procedure Manual) Manual)
receipts are approved. (Section (Section 3.11.2 Store Policy and Procedure                             (received several weeks after the order is physically received by the
                                                                                                       store) then to the LINCS stock receipt report then to the inventory
The manager/supervisor shall:                                                                          reconciliation report. Review documents for:
· Print the unfulfilled report for all orders.                                                         · An indication that the shipment was received.
  Each page of the pack-list for all orders.
· Print the unfulfilled report must be checked off to indicate that the case count was performed.      · The pick list should be initialled.
  All discrepancies are to be noted and communicated to the distribution count
· Each page of the pack-list must be checked off to indicate that the case centre.was performed.       · Inventory should be picked (checked off).
  Verify that the total number of cases communicated to the distribution centre.
· All discrepancies are to be noted and received into the system matched the total number from the     · LINCS stock receipt report should be initialled.
· Verify that the total number of cases received into the system matches the total number from the
pack-lists.                                                                                            · Data entry should be indicated.
pack-lists. of duties: different employees should verify and enter the stock receipt.
· Segregation                                                                                          · All shipping errors should be documented and transit breaks should
  All transit breaks are different employees pack-list.
· Segregation of duties:to be identified in theshould verify and enter the stock receipt.              be noted and signed for by the driver.
· All transit breaks are to be identified in the pack-list.                                            · The dollar values should match from the BDL invoice to the LINCS
                                                                                                       receiving report and the inventory reconciliation report.




                                                                                                       ii) Vouch one stock receipt per quarter from the inventory
                                                                                                       reconciliation report to the LINCS stock receipt report then the BDL
                                                                                                       invoice (received several weeks after the order is physically received by
                                                                                                       the store) then to the pick list.
                                                                                                       Review documents for:
                                                                                                       · An indication that the shipment was received.
                                                                                                       · The pick list should be initialled.
                                                                                                       · Inventory should be picked (checked off).
                                                                                                       · LINCS stock receipt report should be initialled.
                                                                                                       · Data entry should be indicated.
                                                                                                       · All shipping errors should be documented and transit breaks should
                                                                                                       be noted and signed for by the driver.
                                                                                                       · The dollar values should match from the BDL invoice to the LINCS
                                                                                                       receiving report and the inventory reconciliation report.




                                                                                                       iii) Observe staff receiving an order:
                                                                                                       · Observe a sample of the pallets being verified.
                                                                                                       · Observe the receipt of the order into the system.




                                                                                                                                              Page 35 of 62                                                               File # 9cd0a548-d241-4f68-8351-6d325b014a23.xls
                                                                                                                                                                                                                                                         Store Audit Program
Inventory                                                                                                                                                                                       Hours to Count              Hours to complete Inventory Field Work
Criteria                                                                                                 Audit Procedures                                                            Initials   Extent of testing   W/P's   Comments
1. Wine and Spirits are Beer inventory.
3. Verify Wine/Spirits, correctly received, segregation of duties is present in the receiving process,   i) Count 20% of the total store stock excluding allied products and
and stock receipts are approved. (Section 3.11.2 Store Policy and Procedure Manual)                      minitures, and 100% of the gift certificates. Utilize two tests to ensure
                                                                                                         all physical stock is reported and all reported stock is physically
The manager/supervisor shall:                                                                            present. Count an additional 10% of the stock in any product category
                                                                                                         where 30% or more of the counted SKU's have a variance. Review the
· Print the unfulfilled report for all orders.                                                           service level report for negative inventory amounts (these are to be
· Each page of the pack-list must be checked off to indicate that the case count was performed.          verified and corrected). All variances are to be verified by an employee
· All discrepancies are to be noted and communicated to the distribution centre.                         of the store (preferably the manager).
· Verify that the total number of cases received into the system matches the total number from the
pack-lists.
· Segregation of duties: different employees should verify and enter the stock receipt.
· All transit breaks are to be identified in the pack-list.                                              ii) Summarize the count variances and have a store employee adjust the
                                                                                                         perpetual inventory records (obtain a copy of the signed LINCS
                                                                                                         adjustment report for the audit file).

                                                                                                         iii) Observe the adjustment process ensuring:
                                                                                                         · Adjustments are verified prior to being saved.
                                                                                                         · The LINCS adjustment reports are initialled to indicate who
                                                                                                         performed/approved the adjustment.
4. Quarterly inventory counts are conducted. (Section 3.11.7 Store Policy and Procedure Manual)          i) Review the Stock Over/Short information on the LINCS "Store
                                                                                                         Inventory GL Adjustment" report for an indication of when the last four
· Counts shall be completed in periods 3, 6, 9, and 13 (year end).                                       inventory counts have been performed.
· All cases counted in the warehouse shall be marked.                                                    · Review count sheets of most recent count to determine when they
· Have a structured process to ensure that inventory is not missed in the count.                         were printed.
· All variances must be verified by another employee.                                                    · Discuss with manager to ensure they have been conducting inventory
· Counts must be recorded in ink.                                                                        counts quarterly.
· Corrections have a line drawn through the original count with the correction written above or to the
side.
                                                                                                         ii) For the most recent count, review the count sheets for accuracy and
· Extensions are to be rechecked by another employee.
                                                                                                         completion.
· Count sheets must be signed by the counter and verifier.
· A different employee enters the variances.                                                             iii) For the sample same as ii) above, review the count sheets for an
· All documents must be retained.                                                                        indication that they were reviewed by a second employee (document in
                                                                                                         the audit file).
                                                                                                         iv) Review the count procedures with the store manager:
                                                                                                         · Employees should be rotated (not count the same section every count,
                                                                                                         and manager should determine who counts each section).
                                                                                                         · A structured procedure should be followed to ensure inventory is not
                                                                                                         missed during the count.
                                                                                                         · Cases in the warehouse should be marked when they are counted.
                                                                                                         · All counts are to be recorded using ink.




                                                                                                                                                Page 36 of 62                                                               File # 9cd0a548-d241-4f68-8351-6d325b014a23.xls
                                                                                                                                                                                                                                                         Store Audit Program
Inventory                                                                                                                                                                                       Hours to Count              Hours to complete Inventory Field Work
Criteria                                                                                                 Audit Procedures                                                            Initials   Extent of testing   W/P's   Comments
1. Wine and Spirits are correctly received, segregation of duties is present in the receiving process,   v) Trace the adjustments of the latest count from the count sheets to the
and stock receipts are approved. (Section 3.11.2 Store Policy and Procedure Manual)                      inventory adjustment report to ensure they have been completed
                                                                                                         properly. Review adjustment report for approval, review the Store
The manager/supervisor shall:                                                                            Inventory GL Adjustment report to ensure the adjustment was saved
                                                                                                         (adjustment report can be printed without saving/adjusting the
· Print the unfulfilled report for all orders.                                                           inventory).
· Each page of the pack-list must be checked off to indicate that the case count was performed.
· All discrepancies are to be noted and communicated to the distribution centre.
5.Verify that the total number of cases received into the system matches the total number from the
· Product dispositions are accurate, correctly documented and authorized. (Section 3.11.5 Store          i) Discuss the process with the manager and employees.
Policy and Procedure Manual)
pack-lists.
· Segregation of duties: different employees should verify and enter the stock receipt.
· All transit breaks are to be identifiedconducted in the presence of the store manager or designate
· Destruction of non-saleable stock is in the pack-list.
                                                                                                         ii) Vouch the adjustments for the two most recent reports from the
and one other employee of the store.
                                                                                                         Store Inventory GL Adjustment report to the original LINCS
· Signature of 2 employees destroying the product.
                                                                                                         adjustment report then to the original disposition report to ensure
· A different employee shall up-date the inventory system (signature required).
                                                                                                         accuracy and completion.
· Correct codes are utilized.
· Proper descriptions are utilized.
· Quantities are written alphabetically.                                                                 iii) For the sample noted above, review the disposition form for an
· Unused lines are struck through.                                                                       indication that the manager approved the disposition.
· Empty containers are returned to inventory (beer).
· Customer complaint forms are completed and attached.
· Drivers signature for transit breaks.                                                                  iv) For the sample noted above:
                                                                                                         · Ensure the correct codes are utilized
                                                                                                         · Customer complaint forms are present for returns
                                                                                                         · Empty containers have been returned to inventory (beer) verify using
                                                                                                         the clerk audaction report.
                                                                                                         v) Review the original disposition reports for one period from each of
                                                                                                         the previous three quarters (current quarter has been examined above).
                                                                                                         Review the reports for:
                                                                                                         · The presence of two signatures.
                                                                                                         · Quantities are written alphabetically.
                                                                                                         · Unused lines are crossed out to prevent additional items being added.
                                                                                                         · Transit breaks are signed for by a representative of the transport
                                                                                                         company.
                                                                                                         · If possible an employee not involved in the disposition up-dates the
                                                                                                         inventory.




                                                                                                                                                Page 37 of 62                                                               File # 9cd0a548-d241-4f68-8351-6d325b014a23.xls
                                                                                                                                                                                                                                                             Store Audit Program
Inventory                                                                                                                                                                                           Hours to Count              Hours to complete Inventory Field Work
Criteria                                                                                                   Audit Procedures                                                              Initials   Extent of testing   W/P's   Comments
1. Wine and Spiritsverified, authorized, and correctly up-dated. is present3.11.3,receiving process,
6. All transfers are are correctly received, segregation of duties (Section in the and 3.11.4 Store        i) Review transfer in's for one week per quarter for a total of four weeks.
and stock receipts are approved. (Section 3.11.2 Store Policy and Procedure Manual)
Policy and Procedure Manual)                                                                               · Vouch transfer in's from the inventory reconciliation report to the
                                                                                                           original transfer in document.
The manager/supervisor shall: transfer in form.
· Inventory is picked off on the                                                                           · Ensure there is a checkmark to indicate that all products were picked.
· A second employee must enter the transfer into the system.                                               · Ensure the value matches that on the inventory reconciliation.
  Transfer unfulfilled report for to orders.
· Print the in must be compared all the transfer out from the sending store (units and dollar value must
· Each page of the pack-list must be checked off to indicate that the case count was performed.
match).
· All discrepancies are to be noted and communicated to the distribution centre.
  Employee verifying inventory must initial transfer in form.
· Verify that the total number of cases received into the system matches the total number from the
pack-lists. out's must be verified by a second employee prior to shipping.                               ii) For the above sample:
· All transfer
· Segregation of duties: different employees should verify and enter the stock receipt.                  · Ensure that the transfer in is attached to the originating store's transfer
  An employee not involved in the assembly or verification should enter the transfer into the system.
· All transit breaks are to be identified in the pack-list.                                              out and any associated shipping documentation.
                                                                                                         · The receiving store signs for the goods received and documents any
                                                                                                         damages/missing products.
                                                                                                           iii) Review transfer out's for one week per quarter for a total of four
                                                                                                           weeks.
                                                                                                           · Vouch transfer out's from the inventory reconciliation report to the
                                                                                                           original transfer out document. Review for an indication that:
                                                                                                           · The product was verified by a second employee
                                                                                                           · A completed bill of lading is attached to the transfer out
                                                                                                           · The value matches that on the inventory reconciliation.



7. In-Store Adjustments are documented and correctly authorized. (Section 3.11.6 Store Policy and          i) Review all in-store adjustments for the current and previous 12 fiscal
Procedure Manual)                                                                                          periods.
                                                                                                           · Vouch the adjustments from the Store Inventory GL Adjustment
· Authorized and signed by the manager.                                                                    report to the LINCS inventory adjustment report.
· A separate file is maintained for in-store adjustments (filed with period 13).                           · Observe for manager approval, a detailed explanation, proper use, and
· A second employee shall verify all adjustments prior to updating.                                        adequate filing.
· A detailed explanation must be provided.

8. The Manager/Supervisor shall ensure adequate controls are implemented to protect inventory.             i) Discuss these issues with the manager.
(Section 3.11.8 Store Policy and Procedure Manual)

Manager / Supervisor responsibilities include:                                                             ii) During the course of the audit observe the doors and entrances of the
                                                                                                           warehouse to ensure they are kept closed during business hours. Also
· ensuring that all inventory activities are segregated in multi staff stores                              ensure that all persons in the warehouse are authorized SLGA employee
· all doors and entrances to the warehouse shall be kept closed during business hours                      or are accompanied by SLGA staff.
· access to the warehouse shall be restricted to authorized SLGA employees
· all orders greater than 12 units are checked by a second employee in multi staff stores
                                                                                                           iii) While observing the receipt of inventory observe if the inventory is
· ensure all merchandise is present prior to signing for it
                                                                                                           verified before it is signed for.
· all partially filled cases in the warehouse are to be adequately identified




                                                                                                                                                   Page 38 of 62                                                                File # 9cd0a548-d241-4f68-8351-6d325b014a23.xls
                                                                                                                                                                                                                                                    Store Audit Program
Inventory                                                                                                                                                                                  Hours to Count              Hours to complete Inventory Field Work
Criteria                                                                                              Audit Procedures                                                          Initials   Extent of testing   W/P's   Comments
9. Empty container are correctly received, segregation of duties is maintained. receiving process,
1. Wine and Spirits inventory is verified and source documents arepresent in the (Section 3.7.8 Store i) Discuss with the manager the process used to reconcile the perpetual
and stock receipts are approved. (Section 3.11.2 Store Policy and Procedure Manual)
Policy and Procedure Manual)                                                                          inventory of empty containers. For two shipments per quarter review
                                                                                                      the reconciliation records maintained by the store.
Thecontainer return slip must be completed for each container return customer.
· A manager/supervisor shall:
· Container returns are correctly and accurately recorded, and the perpetual inventory must be        ii) Discuss with the manager the process utilized for the end of day
reconciled after each report for
· Print the unfulfilled shipment. all orders.                                                         reconciliation of empty container slips, as well as the filing of empty
  The Manager or pack-list shall be checked off to number of slips case count value paid out by
· Each page of thedesignate must reconcile the total indicate that the and total $ was performed.     container slips.
· All discrepancies are to be noted and communicated to the distribution centre.
each cashier at least once every two weeks.
                                                                                                      iii) Discuss with the manager the process used to reconcile the empty
  Cashiers must total number of cases return slips presented to matches end of day reconciliation.
· Verify that the maintain all container received into the system them for the total number from the
                                                                                                      container slips to the dollar value paid out to customers. Review one
pack-lists.
· All container return slips must be signed by the customer.
                                                                                                      reconciliation per quarter.
· Segregation of duties: different employees should verify and enter the stock receipt.
  Employee accepting the containers must initial the return slip.
· All transit breaks are to be identified in the pack-list.
                                                                                                      iv) For one day per quarter review the empty container return slips for
                                                                                                      an indication of employee and customer signatures.




                                                                                                                                            Page 39 of 62                                                              File # 9cd0a548-d241-4f68-8351-6d325b014a23.xls
          Wine and Spirits Stock Receipts                                                                                                                                                                                                                     Audit Working Papers



                                                           Pack List                    LINCS                  Transit Breaks

                               Vouched/Tra                       Items Checked-    Receiving Report                                            Unfulfilled       Prism Report        Data Entry       Shipping Errors      Case Count         Dollar Value
Period/Date                        ced            Initialled          Off*             Initialled        Documented       Signed by Driver   Report is Printed      Printed           Stamp**          Documented          Agrees***           Agrees***      Notes




*- It is no longer a requirement to pick each item, however this is meant to document this function if it is performed.
** - This should be found on the top page of the order so it is in plain view to prevent the order from being entered twice.
***-Trace from the Pack List to the PRISM Report to the LINCS Stock Receipt Report (dollar value from Prism report to LINCS report).
***-Vouch from the LINCS Stock Receipt Report to the PRISM report to the Pack List (dollar value from Prism report to LINCS report).

Notes:
Unfulfilled report is not signed to indicate data entry as no other reports will match ($ and units) if it is not entered, and once you open the order you can tell if the unfulfilled items have been entered as it identifies ordered and shipped quantities which
eliminats the chance of double entry. An indication of data entry may save time.




                                                                                                                                                                                                                                      File # 9cd0a548-d241-4f68-8351-6d325b014a23.xls
          Beer Stock Receipts                                                                                                                                                                                               Audit Working Papers



                                                            Pack Slip                   LINCS              Transit Breaks

                                                                                    Receiving Report                                   Data Entry   Shipping Errors   Case Count   Dollar Value
Period/Date                Vouched/Traced      Initialled       Items Checked-Off       Initialled     Documented   Signed by Driver    Stamp**      Documented       Agrees***     Agrees***     Notes




** - This should be found on the top page of the order so it is in plain view to prevent the order from being entered twice.
***-Trace from the "Daily Invoice" to the LINCS Stock Receipt Report.
***-Vouch from the LINCS Stock Receipt Report to the Daily Invoice".


Notes:
The "Daily Invoice" is received via mail well after the physical inventory is received at the store.




                                                                                                                                                                                                      File # 9cd0a548-d241-4f68-8351-6d325b014a23.xls
          Transfers                                                                                                                                                                                 Audit Working Papers
                                                                                                   Transit Breaks                                          T-Out's
                                                                                                                              Dollar Values
                                                      Source Doc.   Inventory   Inventory                                    match Inventory   Bill of Lading   Verified by
Period/Date           Reference #   Transfer In/Out     Present       Picked    Signed for   Documented   Signed by Driver       Recon.           Attached      Second Emp.     Notes
4/July 12, 2004
4/July 9, 2004
4/July 7, 2004
4/July 10, 2004
4/July 17, 2004
4/July 6, 2004
4/July 17, 2004
3/May 25, 2004
3/May 25, 2004
3/June 3, 2004
3/May 29, 2004
3/May 23, 2004




Notes:




                                                                                                                                                                              File # 9cd0a548-d241-4f68-8351-6d325b014a23.xls
          Dispositions                                                                                                                                                                                                                         Audit Working Papers




Dispositions - 2 most recent
                                                                                                                                                                                                                  Molson
                                                                                                                                                                                                                  voucher        Proper
                                                              Complaint forms Empties returned to    2 Signatures for    Quantities recorded   Unused lines crossed T-breaks signed by    LINCS Inventory        processed    Segregation of
Period/Date                 Reference #    Correct codes Used    attached        inv. (beer)            destruction        alphabetically              out                Driver*        adj report initialled    correctly       Duties          Notes




* Driver required to sign shipping documents with damage outlined.
Notes:




Dispositions - One period for each of the previous 3 quarters
                                                                  Quantities
                                            2 Signatures for      recorded        Unused lines      T-breaks signed by   LINCS Inventory adj   Proper Segregation
Period/Date                 Reference #        destruction      alphabetically     crossed out            Driver*          report initialled        of Duties             Notes




* Driver required to sign shipping documents with damage outlined.
Notes:




                                                                                                                                                                                                                        File # 9cd0a548-d241-4f68-8351-6d325b014a23.xls
          Count Sheets                                                                                                                                                                               Audit Working Papers




                            Variances
                           verified by a   Counter signs all   Count recorded in   Mistakes crossed out   Proper Segregation of   Accuracy of
Period/Date              second employee       sheets                 ink               with a line               Duties           extensions   All products counted   Notes




Notes:




                                                                                                                                                                               File # 9cd0a548-d241-4f68-8351-6d325b014a23.xls
In-store Adjustments                                                                                                                                                                                                        Audit Working Papers



Instore Adjustments - All from current and 12 previous fiscal periods2 most recent
                                                                                                                                                                     Stored in a separate file
                                                                 LINCS Adjustment report   LINCS report authorized   Second person reviewed   Detailed explanation   and filed with period 13
Date                        Reference #         Correctly Used          present             and signed by the MGR        the adjustment             provided                  records                      Notes




Notes:




                                                                                                                                                                                                 File # 9cd0a548-d241-4f68-8351-6d325b014a23.xls
                                                                                                                                                                                                                                                      Store Audit Program
Purchases, Payables, Payments                                                                                                                                                                Hours to complete PPP work.
Criteria                                                                                               Audit Procedures                                                           Initials   Extent of testing   W/P's   Comments
1. Yearly clothing allowances must be recorded and fall within the prescribed limitations. (Section    i) Review the clothing allowance log maintained at the store.
6.0 Store Policy and Procedure Manual)                                                                 · Review the log to ensure that it is accurate and up-to-date. Part-time
                                                                                                       employees receive prorated allowances based on the hours they have
· Keep a record of all clothing allowance entitlements and disbursements annually for review by        worked, this calculation and their accumulated hours should be
Regional Manager or Audit                                                                              documented in the log (see the comment for details relating to the part-
· Retain and file copies of all clothing allowance receipts for review by Regional Manager or Audit    time allotment).
· Arrange for reimbursement up to the maximum allowed


                                                                                                       ii) Review the clothing allowance "Reasonability Test". Review a
                                                                                                       sample of annual allowances (for individual employees) if the actual
                                                                                                       allotment exceed the estimated allotment by more than 10% and or
                                                                                                       if the review performed for 1.i) above indicates that allotments are
                                                                                                       not administered correctly (fulltime, part-time, and manager).

                                                                                                       · Review the total clothing allowance for each employee for the most
                                                                                                       recent complete fiscal year.
                                                                                                       · Ensure that the prescribed dollar allotment has not been exceeded,
                                                                                                       and all items are approved by SLGA.
                                                                                                       · Verify the prorated part-time allotments for both clothing and shoe
                                                                                                       allowances.




2. Paid-outs are documented, duties are segregated, correctly recorded, and approved. (Section 3.7.7 i) Vouch fifteen disbursements from the current and previous four
and 3.14 Store Policy and Procedure Manual)                                                          periods for:
                                                                                                     · reasonableness
· Adequate third party supporting documentation is attached to all store Paid Out receipts.          · adequate third party documentation
· All paid outs must be correctly coded.                                                             · correct coding
· All Paid Out disbursements must be authorized and listed as allowable expenses by SLGA VP of       ii) For the above sample review all items to ensure that they are in fact
Retail Operations.                                                                                   deemed allowable by SLGA, or have been referred to the Regional
· All Paid Outs must be properly authorized and signed by the store manager. Where possible, duties Manager for approval (this must be documented).
must be segregated.
· All expenditures submitted or paid on behalf of the Authority are for goods or services necessary
for the operation of the store.                                                                      iii) For the above sample, review items for manager or Regional
                                                                                                     Manger approval, ensure segregation of duties is present.

3. Any expenditure exceeding $500 is forwarded to the Regional Manager for approval prior to           i) Review all expenditures for the above noted period. Review and
ordering. (Section 3.7.7 and 3.14 Store policy and Procedure Manual)                                   document the approval received for all expenditures >$500.



4. Purchases are obtained at the best value for SLGA.   (Section 3.14 Store policy and Procedure       i) Review all expenditures for the above noted period. Review and
Manual)                                                                                                document the presence of bid comparisons for disbursements >$300.

· Price comparisons must be done for goods or services >$50 and <$500.
· Bid comparisons must be attached to invoices for disbursements >$300.
· All required expenditures >$2,500 must be forwarded to SLGA Management Services for
Quotes/Tender/RFP.



                                                                                                                                              Page 46 of 62                                                              File # 9cd0a548-d241-4f68-8351-6d325b014a23.xls
5. All cellular phones are authorized and correctly processed. (Section 3.14 Store policy and      i) Review all expenditures for the above period for an indication of
Procedure Manual)                                                                                  disbursements relating to cellular phones. Ensure all cellular phone
                                                                                                   invoices are forwarded to H.O. for payment.
· All cellular phone purchases and contracts must be approved by the Regional Manager.
· All cellular phone bills are to be forwarded to the Regional Manager for approval and payment.



6. Paid outs must be processed timely. (Section 3.14 Store policy and Procedure Manual)            i) For the sample noted in 2. compare the actual payment date on the
                                                                                                   third party supporting documentation to the date the paid out was
· Paid outs must not be processed in advance.                                                      processed at the store. All payments must be made prior to or on the
                                                                                                   same day they have been processed at the store.




                                                                                                                                         Page 47 of 62                    File # 9cd0a548-d241-4f68-8351-6d325b014a23.xls
                                                                               Audit Working Papers



                       Reasonability Test
             Annual Clothing Allowance - Fiscal 200*

     Employee Name        Employee Type        Hours           Allowance




Total Estimated Clothing Allowance                                     $0.00
Actual Clothing Allowance Paid
Variance (Under Estimate)/Over Estimate                               $0.00

Examine clothing expenditures on an employee by employee basis if actual
expenditure exceed estimated expenditures by greater than 10% of the
estimated expenditure (Ensure all employee have been included, review part-
time clothing allotments and shoe allowances).



                                                File # 9cd0a548-d241-4f68-8351-6d325b014a23.xls
                                                                                                                                                                                   Audit Working Papers



Paid-outs

                                                                    Allowable or have   Mgr./Reg. Mgr.
Period/Date   Reference #   Source Doc. Present   Coded Correctly   Written Approval      Approval       Duties are Segregated   Invoice Date   Notes




Notes:




                                                                                                                                                        File # 9cd0a548-d241-4f68-8351-6d325b014a23.xls
                                                                                                                                                                                                                                                   Store Audit Program

Fixed Asset System                                                                                                                                                                        Hours to complete Fixed Asset work.

Criteria                                                                                            Audit Procedures                                                           Initials   Extent of testing   W/P's   Comments
1. Equipment Transfers and Requisitions are properly authorized. (Section 3.17 Store Policy         i) Review the transfers and requisitions in the audit period to ensure
Manual)                                                                                             completeness and approval.
                                                                                                    ii) Verify assets at the store to a printout of the Assets maintained on
                                                                                                    the Head Office Fixed asset system.

                                                                                                    · As with the alcohol inventory trace 1/2 of your sample from the floor
                                                                                                    to the sheet, and the other half from the sheet to the floor.


2. Store Manager reviews the budget variance report for capital expenditures. (Section 3.17 Store   i) Review the past four quarterly budget variance reports for:
Policy Manual)                                                                                      · An indication that the manager reviewed and followed-up the reports.
                                                                                                    · Include a copy of the most recent report in the audit file.



                                                                                                    ii) Discuss this review with the manager - document what the
                                                                                                    manager is looking for during the review.




                                                                                                                                            Page 50 of 62                                                             File # 9cd0a548-d241-4f68-8351-6d325b014a23.xls
                                                                                                                                                                                                                                             Store Audit Program

Payroll                                                                                                                                                                             Hours to complete Payroll work.

Criteria                                                                                           Audit Procedures                                                      Initials   Extent of testing   W/P's   Comments
1. Time and attendance is correctly recorded, and authorized by the manager and employee. (Section i) Discuss Time and attendance processing procedures with the store
3.16 Store Policy and Procedure Manual)                                                            manager.

· All hours work are recorded on the worksheet.
                                                                                                   ii) For one week per quarter:
· All time entry must be performed by the manager/supervisor/designate.
                                                                                                   · Ensure Time and Attendance worksheets are approved by the
· Worksheet is reconciled to the information on the system.
                                                                                                   manager.
· Data entry stamp is utilized.
· Worksheet is signed by the manager/supervisor that reconciled it to the system.
· All employees must sign the worksheet.                                                           iii) For the sample above ensure all employees have signed the work
                                                                                                   sheet (when possible, review the information for 5 employees).



                                                                                                   iv) For the above sample review the work sheets for use of the data
                                                                                                   entry stamp or another indication of data entry.

                                                                                                   v) For two days per quarter, reconcile the Time and Attendance
                                                                                                   worksheet to the time and attendance information recorded in TAMS
                                                                                                   (document in the audit file).


2. Time and attendance corrections are documented and approved. (Section 3.16 Store Policy and     i) For the same sample as 1.v) above, vouch all time and attendance
Procedure Manual)                                                                                  corrections from TAMS (review the "last updated" field for an
                                                                                                   indication than payroll staff last adjusted data) to the time and
· A correction form must be submitted to H.O. to change data after it has been confirmed.          attendance correction form. Review for accuracy and approval.
· Correction forma must be signed by the manager.




                                                                                                                                         Page 51 of 62                                                          File # 9cd0a548-d241-4f68-8351-6d325b014a23.xls
                                                                                                                                                                                   Audit Working Papers




Payroll
                                   Worksheets                                                   Corrections
              Approved By   Signed By    Indication of Data                                                                     Correct Codes
Period/Week     Manager     Employees           Entry         Reconciled to TAMS   # Reviewed    Vouched      Proper Approval      Utilized     Notes




Notes:




                                                                                                                                                        File # 9cd0a548-d241-4f68-8351-6d325b014a23.xls
                                                                                                                                                                                                                                                      Store Audit Program

Security and Safety                                                                                                                                                                          Hours to complete Security and Safety work.

Criteria                                                                                             Audit Procedures                                                             Initials   Extent of testing   W/P's   Comments
1. Store managers maintain at least the minimum standard of security requirements. (Section 3.1,     i) Discuss with supervisors/managers – ensure they control access to
3.2, 3.4.1, 3.7.7, 3.13, 3.7.19, and 3.7.20 Store Policy Manual)                                     the keys/money.
                                                                                                     · Complete security check-list.
· Supervisors/managers control access to keys, money, store.                                         ii) Identify "blind spots" in retail area.
· Store manager maintains an unobstructed view of the retail area.                                   · Observe the retail area for ‘blind spots’.
                                                                                                     · Discuss with staff to determine if there are any retail areas they could
                                                                                                     not monitor from the tills – document discussions in the audit file.
                                                                                                     · Cash is not counted in public view.
                                                                                                     · Alarm/system access codes are unique and confidential.
                                                                                                     · Signs clearly identify areas not accessible to the public.
                                                                                                     · Exterior doors not in use are locked at all times.
                                                                                                     · Review POS security levels
                                                                                                     · Review ISP security levels


2. Store managers closely monitor the high value and high risk products. (Section 3.1 Store Policy   i) Discuss with the manager.
Manual)
                                                                                                     ii) Observe and discuss the sale procedures and monitoring processes
                                                                                                     for high risk products.
                                                                                                     · High value products s/b in locked display cases or empty case/box s/b
                                                                                                     on display and product s/b in the warehouse or office.
                                                                                                     · Regular facings and counts s/b performed on high risk products
                                                                                                     during the day.
                                                                                                     · Shelf alarms and electronic tags can also be used.


3. Store manager designates the appropiate security levels on the ISP and POS. (Section 3.7.13       i) Discuss with the manager.
Store Policy Manual, currently the Store Policy Manual does not address the ISP security             ii) Print and review ISP and POS security levels, and ISP employee
levels)                                                                                              master.
                                                                                                     · No Sales must be restricted to manager/supervisor levels.
· Manager will set POS security code to ensure that all No Sales require Manager/Supervisor          · Only managers/supervisors should be assigned the
authorization.                                                                                       manager/supervisor level of security.
· Only Managers/Supervisors should be assigned these levels of security

4. Store managers maintain at least the minimum standard of safety. (Section 3.3, and 6.0 Store      i) Discuss with the manager.
Policy Manual)

· Don't risk your safety during robberies.
· Don't pursue robbers.                                                                              ii) Complete safety check-list.
· Wear CSA approved shoes at all times.

5. Gift certificates are secure and documented. (Currently not included in the Store Policy          i) Discuss with the manager.
Manual)

· Gift certificates are stored in a locked location.
· All gift certificates are recorded in a log.
· The gift certificate log is stored seperately from the gift certificates.                                                                  Page 53 of 62                                                               File # 9cd0a548-d241-4f68-8351-6d325b014a23.xls
                                                                                                                                                                                                                                            Store Audit Program

Security and Safety                                                                                                                                                                Hours to complete Security and Safety work.

Criteriacertificates are secure and documented. (Currently not included in the Store Policy
5. Gift                                                                                          Audit Procedures                                                       Initials   Extent of testing   W/P's   Comments
Manual)managers maintain at least the minimum standard of security requirements. (Section 3.1,
1. Store                                                                                         ii) Over the course of the audit:
3.2, 3.4.1, 3.7.7, 3.13, 3.7.19, and 3.7.20 Store Policy Manual)
· Gift certificates are stored in a locked location.                                             · Over the course of the audit, observe if the certificates are they
  All gift certificates are recorded in a to keys, money, store.
· Supervisors/managers control accesslog.                                                        regularly left unlocked.
  The gift certificate log is an unobstructed from the gift certificates.
· Store manager maintains stored seperately view of the retail area.                             · Review the log to determine if it is up-to-date.
                                                                                                 · Document the location of the log.




                                                                                                                                         Page 54 of 62                                                         File # 9cd0a548-d241-4f68-8351-6d325b014a23.xls
                                                         STORE SECURITY CHECKLIST


                                                                                  ALARM CODE is                               HAS ACCESS                IS A TAMS
                                                                     HAS AN         UNIQUE &      HAS A STORE     HAS AN      TO CHANGE      HAS THE   DESIGNATE
                              EMPLOYEE                             ALARM CODE     CONFIDENTIAL        KEY        OFFICE KEY      FUND      SAFE COMBO OR MANAGER




Alarm Company:                                                                  Alarm Logs @ Store:               YES         NO

Does the store have a safe:              YES    NO




                                    If no, what secure lock-up is available:

Are locking drawers available for assigned cash trays that are not in use:                          YES         NO

                                    If yes, are the keys to each drawer unique:                     YES         NO

Does the store have an electronic surveillance system:               YES        NO                  Tape        Hard drive

                                    Do the cameras cover the till area:             YES      NO

                                    Average age of tapes:                                         Tape rotation (i.e. weekly):

Outside lighting (doors):

Door viewer in back door:                YES    NO

Armoured car service or drop box utilized:

Fire Extinguishers:                 Last Certified

                                    Visible:          YES  NO
                                    Accessible:      YES  NO

Do employees share passwords or alarm codes:                         YES        NO

Are passwords and alarm codes confidential:                          YES        NO

Do employees allow other employees to use their till:                YES        NO

Location of gift certificates:                                                                                                  YES        NO

Office locked when empty:                YES    NO



                                                                      Page 55 of 62                  File # 9cd0a548-d241-4f68-8351-6d325b014a23.xls
                                                      STORE SAFETY CHECKLIST




Safety shoes are made available to all eligible store employees:                             YES      NO

                                  Verify with a review of the paid outs


Safety shoes are worn by all employees at all times while working:                           YES      NO


Do mechanical items such as lifts or pallet jacks appear to be in good repair:               YES      NO


Height of cases is restricted to shoulder height in the warehouse :                          YES      NO

                                  Lifting above this level dramatically
                                  increases the risk of shoulder injury.

Are all cleaning supplies clearly marked and adequately stored:                              YES      NO

                                  All corrosive cleaning agents should have clear readable labels.
                                  All corrosive agents are stored appropriately.

                         Notes:




Document access to storage areas and the warehouse:




Is a first aid kit available to store employees:                      YES      NO

Are employees trained to use the first aid kit:                       YES      NO




                                                                      Page 56 of 62            File # 9cd0a548-d241-4f68-8351-6d325b014a23.xls
                                                         One Period per Quarter
                  3   3   4   4   4     4     4     4    1 3 1 1 3 2 2                               1      2     1     4     2     3      2     2       1
                  2   3   1   1   3     4     2     3    4 2 4 3 2 3 2                               4      4     3     4     4     3      4     3       1
                  2   4   4   3   4     2     2     2    3 2 3 3 3 4 1                               3      4     3     4     2     4      2     1       4
 First Quarter




                  1   4   1   1   1     2     1     2    1 1 2 3 2 3 2                               2      2     3     4     4     2      4     3       1
                  3   2   4   2   3     1     2     3    2 1 3 1 2 4 2                               2      1     3     4     2     1      4     2       2
                  4   2   1   2   3     2     4     4    3 4 1 4 2 2 4                               2      1     4     4     3     1      2     3       4
                  3   4   1   2   1     4     3     2    2 4 3 1 2 4 1                               2      4     2     3     3     3      4     1       1
                  1   1   1   1   2     1     4     1    4 2 3 4 4 1 3                               4      4     4     2     3     3      4     1       4
                  2   1   3   2   4     4     1     3    1 1 2 4 3 4 1                               3      2     4     1     2     4      3     1       1
                  1   2   1   3   4     4     4     2    1 2 3 2 1 3 4                               3      4     4     3     3     3      3     2       1
                  3   1   2   3   3     2     1     1    3 2 3 4 3 2 2                               4      3     2     4     3     2      3     3       1
                  4   3   4   3   1     3     4     1    3 2 4 4 4 1 1                               4      4     4     3     1     3      3     3       3
                  2   4   1   3   3     2     4     4    1 2 2 1 3 2 1                               2      3     3     1     4     2      3     4       2
 Second Quarter




                  1   1   2   1   3     1     4     4    3 1 3 3 2 4 3                               3      3     2     4     2     4      2     4       1
                  4   2   4   3   3     4     4     2    1 2 1 1 3 2 1                               1      1     3     1     4     4      3     2       3
                  3   4   3   1   4     2     3     1    1 2 2 3 1 2 1                               3      3     4     1     2     1      3     4       1
                  1   4   4   4   2     2     3     4    4 2 4 4 2 1 4                               1      2     4     2     2     4      3     2       4
                  3   3   2   1   4     1     4     2    2 2 2 1 1 3 1                               1      1     3     3     1     2      1     2       3
                  4   2   1   4   4     4     1     3    1 1 1 3 1 3 1                               3      3     4     4     1     1      1     4       3
                  3   3   3   2   4     1     1     1    1 4 2 1 3 4 1                               3      4     1     1     3     4      4     1       2
                  4   2   4   4   4     4     2     3    4 4 1 3 2 4 2                               3      1     2     4     2     3      1     4       2
                  4   2   2   4   1     3     4     4    1 4 1 3 1 3 2                               4      1     4     2     2     2      4     4       1
                  3   3   2   2   2     2     3     4    3 2 2 1 1 1 4                               3      1     3     4     1     3      3     3       2
 Third Quarter




                  2   1   3   1   4     1     1     4    4 3 2 3 4 4 3                               1      3     4     2     1     2      3     1       2
                  4   4   2   4   4     3     1     1    3 3 1 4 2 1 4                               4      2     1     1     1     1      4     4       3
                  2   1   2   1   4     4     1     2    1 1 4 1 1 1 2                               2      4     3     4     3     3      2     3       3
                  4   1   4   1   3     1     4     3    4 3 1 4 3 3 4                               3      1     4     1     1     2      1     3       1
                  3   3   4   2   2     2     2     1    2 3 2 1 3 3 3                               2      1     1     2     1     3      2     1       3
                  2   3   3   2   3     4     2     2    2 4 4 1 2 4 1                               2      2     2     3     1     1      1     1       3
                  4   1   3   3   2     2     2     3    2 3 3 3 4 2 1                               2      3     2     4     1     2      4     4       4
                  2   1   2   1   1     2     4     1    3 1 1 4 4 2 1                               3      1     1     4     4     3      2     2       3
                  3   3   4   3   2     2     2     4    1 4 2 1 2 3 3                               3      3     3     3     2     3      1     2       4
                  3   1   1   3   4     3     4     3    2 3 3 3 4 2 2                               3      1     3     1     3     2      3     4       3
 Fourth Quarter




                  3   1   2   3   1     1     1     3    1 2 2 1 3 3 1                               4      3     2     3     2     3      4     2       3
                  3   2   2   1   4     2     1     4    1 4 3 1 4 3 1                               3      3     3     1     3     1      1     4       4
                  4   3   1   2   2     4     2     3    3 4 1 4 4 3 1                               2      1     1     4     1     4      1     4       1
                  3   3   2   2   3     3     2     4    4 3 2 2 4 3 2                               1      1     3     4     3     1      3     2       2
                  4   4   1   1   2     3     1     2    2 4 3 2 1 2 1                               1      2     4     2     1     1      4     1       3
                  1   2   2   1   3     2     3     2    1 2 2 2 2 4 3                               2      4     2     4     1     1      3     4       4
                  2   3   1   1   3     4     3     3    3 1 3 1 4 3 2                               4      2     4     3     4     2      2     1       3
Use this random number table to determine the periods you will be examining. The first Quarter is the current quarter that you are in, the second
quarter is the previous quarter, etc. Keep selecting periods for the current quarter until you select one that is complete/partially complete. The 4th
period of the quarter is only relevant if period 13 in in that quarter.
                                                        One Week per Quarter
                  2   2   2   2   3   2     1     1     1 2 3 3 1 1 2                             2     1     4     2     3     3     2     4     2
                  4   3   1   3   4   3     3     3     2 2 3 3 4 4 4                             3     2     2     2     4     3     1     2     2
                  3   1   3   2   4   2     4     1     4 3 3 1 4 3 1                             1     3     1     3     2     2     1     1     1
 First Quarter




                  3   2   1   4   2   4     2     2     2 1 1 1 2 1 2                             4     3     4     3     4     2     4     2     1
                  2   1   4   2   3   1     3     4     4 2 1 3 3 2 4                             3     1     1     1     1     1     2     3     4
                  4   2   2   3   4   4     1     3     2 3 2 1 4 2 2                             2     2     2     4     3     2     1     2     1
                  2   4   1   3   1   2     2     1     2 1 1 3 4 1 2                             1     1     1     4     3     4     1     2     3
                  2   3   1   2   4   1     4     2     1 4 4 2 3 3 4                             1     2     3     2     4     1     1     4     1
                  2   2   2   4   3   4     4     2     2 3 2 3 2 1 2                             4     4     4     3     2     4     3     1     4
                  3   1   4   1   4   3     1     1     3 3 4 1 3 2 3                             1     2     1     1     1     1     4     1     4
                  1   3   2   2   1   2     2     4     1 1 2 3 4 2 1                             4     2     1     2     4     2     4     1     2
                  2   2   4   1   3   3     3     4     2 3 2 3 2 4 3                             3     4     1     4     3     3     4     3     3
                  1   3   3   4   4   3     4     2     3 4 4 2 3 3 1                             2     4     4     2     2     2     2     2     4
 Second Quarter




                  3   2   1   4   4   1     4     4     4 4 4 1 4 4 3                             3     2     3     4     2     1     4     4     3
                  4   2   3   1   4   4     3     4     1 2 3 4 2 3 1                             4     4     4     2     1     4     1     4     4
                  3   1   3   4   4   2     4     3     1 3 2 3 1 4 4                             1     1     4     4     3     2     3     1     1
                  4   2   4   4   1   4     3     1     4 2 4 1 1 4 2                             2     1     1     2     3     3     2     1     4
                  3   1   4   4   3   2     3     4     4 4 3 3 3 1 2                             2     4     4     3     4     3     2     4     4
                  3   2   4   4   2   1     2     1     2 1 2 3 3 1 4                             1     1     2     2     1     3     1     4     1
                  2   3   3   4   4   2     1     4     1 3 2 2 1 2 4                             1     2     1     2     2     4     3     1     4
                  3   3   3   2   2   4     3     4     2 2 4 2 3 2 1                             3     2     2     3     1     2     1     2     4
                  3   4   1   4   4   2     1     3     1 2 1 4 3 4 3                             3     3     4     4     1     3     1     4     4
                  2   2   1   2   1   2     1     1     4 3 2 1 1 1 1                             2     2     3     1     1     2     4     4     3
 Third Quarter




                  4   3   3   4   3   4     1     2     3 1 2 4 2 4 2                             4     4     2     4     3     2     4     1     3
                  4   3   3   4   1   2     4     4     3 3 2 2 1 4 4                             2     2     1     4     3     1     4     3     3
                  3   2   3   2   4   3     1     3     1 2 2 3 4 1 1                             1     2     3     2     3     2     3     3     4
                  1   3   2   1   1   2     1     1     2 3 4 1 4 2 1                             2     4     4     3     4     3     4     3     4
                  1   1   4   4   4   4     4     1     3 1 1 4 2 4 3                             3     2     1     2     1     3     1     1     4
                  3   2   3   4   3   3     4     2     1 1 2 3 4 2 3                             4     2     3     1     2     3     2     2     3
                  3   3   3   1   4   1     2     3     2 4 1 1 3 3 1                             3     1     3     4     4     1     2     3     1
                  2   3   2   3   3   3     2     1     4 3 3 1 4 4 1                             2     3     3     3     2     3     3     4     1
                  2   2   3   4   1   1     1     4     1 1 3 3 4 1 1                             1     4     3     2     3     2     2     2     2
                  4   1   3   4   3   2     3     3     2 2 4 1 2 4 2                             2     2     2     4     3     1     4     3     3
 Fourth Quarter




                  2   1   1   3   3   1     4     1     2 2 4 1 4 2 2                             3     3     2     2     1     3     4     3     1
                  4   1   1   3   2   2     4     3     4 2 3 3 1 1 2                             3     2     3     1     1     1     1     2     4
                  4   3   3   2   3   2     2     1     4 4 4 2 3 4 3                             3     3     3     4     4     1     3     4     4
                  2   3   1   4   3   4     3     3     2 2 3 4 3 2 1                             1     4     4     2     3     2     2     2     1
                  4   1   3   2   4   2     1     3     4 3 4 4 2 1 4                             4     2     1     4     4     1     3     3     2
                  1   3   1   2   3   3     3     1     1 3 4 4 3 3 2                             3     2     4     4     1     4     3     2     4
                  1   1   3   3   3   2     4     4     1 1 2 4 1 4 3                             1     1     1     4     1     2     3     4     3
Use this random number table to determine the week within each randomly selected period you will be examining. Keep selecting a week for the
current quarter until you select one that is complete. Weeks are utilized for examining T/A worksheets for approval/data entry, stock receipts, and
transfers.
                                                           Two Days per Quarter
                  15    1    5   18   12   28   25   29   26 27 23 7 26 4 12                      4    27    10    30    27    21    16    30       29
                  17   19   26    4   28   18   31   24   24 10 1 28 10 30 9                     21    10    13     8    18    11     8    16        9
                  22   22    3   17   16   23   30   16   12 18 15 14 1 17 11                    20    23    30    31    31    10    17     2        2
 First Quarter




                   5   21   11   15   12   15   29   28    9 22 31 14 15 24 24                   12    14    26     1    13    19     8     5        5
                  10    5    5   21   16   16   19   29   25 10 16 25 10 2 29                    24    16     4     9    18     5     3     2        1
                   2   25    9    8   24    5   13   20   27 21 7 12 20 28 26                    25     2    30     1    21    15    29     1       14
                   6   21    9    5   25   10    7   21   18 24 20 27 2 10 27                    18     7    25     3    24    11    22    31       16
                  18   30    8   21   29   16    1    3    6 30 9 18 21 30 21                    16     3     5    17    14    26    20    16       26
                   6    9   27    3   23   26    7    1   23 16 17 24 11 18 12                   27    23    24    14    12     2    19     7        5
                   3   19    7   13   11    6   21   25    2 29 9 4 1 7 13                       25    21     8     1    12     9    31    31       10
                  25   13   31   13    6   19   20    8   18 20 30 28 13 27 8                     3    30     3    24    16    12    13    11        1
                   4    5   25   28   31    3   12   28   26 7 21 8 25 12 19                     12    22    18     3     2    13     1    30       16
                  22   10   16   24    5   30   22   15    4 15 18 28 23 7 29                    13    29    14     1    17    29    30    25        6
 Second Quarter




                  11    8   12   23   29   23   19   11   31 16 4 31 17 27 14                    19     9    12     8    23    24     9     2        9
                  23   25    5   16   23   22   10    6   30 2 2 28 30 19 14                     30    18    27    12     8    29    21    24       30
                  18   25    5   29   30   17   10    9   21 25 29 13 17 12 10                   26     2    29    30    21     4    22     8       22
                   4   17    9    2   10   19   17   12   15 11 26 7 18 25 14                    31    22    27    24    22     4     8    15       22
                  26   20   12    6   14   28   30   16   27 18 30 4 9 25 31                      7    22    11    29    16    31    29    23       12
                   1   16   15   12   31    2   20    4   11 21 10 6 25 3 18                     14    14    15    11    26     4    27    13       22
                   1   18   19    4    5   20   31   31    1 21 25 17 11 21 16                    2    14    23    27     8    17    29     3        1
                   5   22   11   18   22    7   22   21   18 8 5 13 23 31 11                     21     7    12    24     6    30    21    18       15
                  12    5   15    1    1   15    1   17    5 17 23 21 25 8 26                    10     4     4    31    11    14     7     7        4
                  28   23   24    2   20   31    1   30    7 19 24 24 2 18 21                     6    20     8    22    30    24    31    20        7
 Third Quarter




                  18   27   13    8   10   29   13    1    4 14 28 16 21 14 9                     5    13    22    23     3     6     8    20       28
                   1   20   28   19   12   13   19    3   13 7 13 11 20 30 17                    15    23    15    20    30    21     7    17       13
                   2   22    8    4   20   13    7    1   18 1 21 16 4 12 22                     15    25     9    10    19    13    20     6       12
                   4   30    9   12   31    6    7   26   14 10 31 5 8 13 4                       4    13     5    22    14     1     5    21       29
                   9   12   30   14   16   22    6   20   10 10 26 4 7 21 31                     12    15    11    18    16     7    25     4       22
                  19   30    3   27   23    7   12    7   15 26 28 14 18 3 16                    25    31    11    22    21     3     8     4       10
                  21   19   24   29   31    7   27   11   13 28 15 28 19 6 30                    15     2    23    15    16    30    11     2       10
                  29    5   24   16   29   13   20   31   19 4 9 13 19 17 9                      25    27    20    14    15     8    17    10        5
                   2    4   19   11    5   21    7   15    8 30 10 28 11 14 14                   24    19    17    24    13    23    19     8        5
                   3   16   14    8   29   22   14    6   30 12 14 22 23 27 12                   30    31    18    10    11    11    21    24       30
 Fourth Quarter




                  30   27   20   11   12   31    1   14    5 9 11 31 24 7 28                     11    26    20    25     6    11    30    18        4
                   4    6   17   18   22    4    8    8    5 23 20 26 5 29 6                      5    28    23    10     6    16    16    18       26
                   5   21   20   25    6   24    3    9   17 6 17 8 29 10 5                      13    19    31    21    31    31    26    26       19
                  16    1   28   28    3   13   25   10    3 4 11 3 12 29 22                      4     8    10    18    25     9    12     8       20
                   2   24   22   12   27   11   30   24   24 11 8 1 21 20 4                      13    24     8    15    17     1    25     4       12
                  17   15    2   19   25   25    3   29   15 8 20 25 31 7 2                      31    23    23    22    31    17    21     8       15
                  13   11    8   23   11   16   28   24    9 13 16 10 29 25 6                     9    12     9    20    20    26    17     7        5
Use this random number table to determine two days per quarter that you will be examining. Keep selecting days for the current quarter until you
select one that is complete. Days are utilized for examining payroll, and items in the revenue receivable, receipts section of the audit program.
                             2003 - 2004 CALENDAR               13 PERIOD YEAR


              April 2003                              August 2003                             December 2003
    S    M    T W T          F    S        S    M     T W T          F    S         S    M     T W T F             S

              1    2    3    4    5                                  1    2              1     2    3    4    5    6
1   6    7    8    9    10   11   12   5   3    4      5   6    7    8    9         7    8     9    10   11   12   13
    13   14   15   16   17   18   19       10   11    12   13   14   15   16        14   15    16   17   18   19   20
    20   21   22   23   24   25   26       17   18    19   20   21   22   23   10   21   22    23   24   25   26   27
    27   28   29   30                  6   24   25    26   27   28   29   30        28   29    30   31
                                           31



              May 2003                               September 2003                           January 2004
    S    M    T W T          F    S        S    M      T W T F            S         S    M     T W T F             S

                        1    2    3             1      2   3    4    5    6                              1    2    3
2   4    5    6    7    8    9    10       7    8      9   10   11   12   13        4    5     6    7    8    9    10
    11   12   13   14   15   16   17       14   15    16   17   18   19   20   11   11   12    13   14   15   16   17
    18   19   20   21   22   23   24       21   22    23   24   25   26   27        18   19    20   21   22   23   24
    25   26   27   28   29   30   31   7   28   29    30                            25   26    27   28   29   30   31



              June 2003                              October 2003                             February 2004
    S    M    T W T          F    S        S    M     T W T F             S         S    M     T W T F             S

    1    2    3    4    5    6    7                        1    2    3    4         1    2     3    4    5    6    7
3   8    9    10   11   12   13   14       5    6      7   8    9    10   11        8    9     10   11   12   13   14
    15   16   17   18   19   20   21       12   13    14   15   16   17   18   12   15   16    17   18   19   20   21
    22   23   24   25   26   27   28   8   19   20    21   22   23   24   25        22   23    24   25   26   27   28
    29   30                                26   27    28   29   30   31             29



              July 2003                              November 2003                             March 2004
    S    M    T W T          F    S        S    M      T W T F            S         S    M     T W T          F    S

              1    2    3    4    5                                       1              1     2    3    4    5    6
4   6    7    8    9    10   11   12       2    3      4   5    6    7    8         7    8     9    10   11   12   13
    13   14   15   16   17   18   19       9    10    11   12   13   14   15   13   14   15    16   17   18   19   20
    20   21   22   23   24   25   26   9   16   17    18   19   20   21   22        21   22    23   24   25   26   27
    27   28   29   30   31                 23   24    25   26   27   28   29        28   29    30   31
                                           30
                             2004 - 2005 CALENDAR               13 PERIOD YEAR


              April 2004                              August 2004                             December 2004
    S    M    T W T          F    S        S    M     T W T          F    S         S    M     T W T F             S

                        1    2    3    5   1    2      3   4    5    6    7                         1    2    3    4
1   4    5    6    7    8    9    10       8    9     10   11   12   13   14        5    6     7    8    9    10   11
    11   12   13   14   15   16   17       15   16    17   18   19   20   21        12   13    14   15   16   17   18
    18   19   20   21   22   23   24       22   23    24   25   26   27   28   10   19   20    21   22   23   24   25
    25   26   27   28   29   30        6   29   30    31                            26   27    28   29   30   31




              May 2004                               September 2004                           January 2005
    S    M    T W T          F    S        S    M      T W T F            S         S    M     T W T F             S

                                  1                        1    2    3    4                                        1
2   2    3    4    5    6    7    8        5    6      7   8    9    10   11        2    3     4    5    6    7    8
    9    10   11   12   13   14   15       12   13    14   15   16   17   18   11   9    10    11   12   13   14   15
    16   17   18   19   20   21   22       19   20    21   22   23   24   25        16   17    18   19   20   21   22
    23   24   25   26   27   28   29   7   26   27    28   29   30                  23   24    25   26   27   28   29
    30   31                                                                         30   31


              June 2004                              October 2004                             February 2005
    S    M    T W T          F    S        S    M     T W T F             S         S    M     T W T F             S

              1    2    3    4    5                                  1    2                    1    2    3    4    5
3   6    7    8    9    10   11   12       3    4      5   6    7    8    9         6    7     8    9    10   11   12
    13   14   15   16   17   18   19       10   11    12   13   14   15   16   12   13   14    15   16   17   18   19
    20   21   22   23   24   25   26   8   17   18    19   20   21   22   23        20   21    22   23   24   25   26
    27   28   29   30                      24   25    26   27   28   29   30        27   28
                                           31


              July 2004                              November 2004                             March 2005
    S    M    T W T          F    S        S    M      T W T F            S         S    M     T W T          F    S

                        1    2    3             1      2   3    4    5    6                    1    2    3    4    5
4   4    5    6    7    8    9    10       7    8      9   10   11   12   13        6    7     8    9    10   11   12
    11   12   13   14   15   16   17       14   15    16   17   18   19   20   13   13   14    15   16   17   18   19
    18   19   20   21   22   23   24   9   21   22    23   24   25   26   27        20   21    22   23   24   25   26
    25   26   27   28   29   30   31       28   29    30                            27   28    29   30   31
                        Random Starting Point for Inventory Count

2   3   8   8   3   1    1   2   6   1   9   6    5   6   6   8     7   7   1   9   3   1
3   7   2   6   5   5    3   3   8   5   6   3    8   6   1   2     2   6   5   9   9   3
2   6   5   7   2   4    7   5   6   8   8   2    7   9   6   1     8   4   4   9   5   3
4   5   1   5   5   4    2   9   5   4   6   6    9   5   1   5     7   5   7   7   8   3
4   4   7   1   5   3    8   2   5   2   8   7    4   7   1   5     6   4   1   6   2   3
4   1   4   6   2   7    3   6   8   3   9   2    3   2   3   5     1   8   9   1   2   7
4   8   7   2   6   7    3   1   4   9   1   7    5   8   7   2     4   4   5   4   2   1
1   4   8   8   2   9    5   7   7   2   5   4    5   4   2   4     3   7   4   9   7   1
7   6   2   6   8   7    5   2   8   2   7   9    4   9   6   2     2   6   7   3   3   1
6   8   3   3   4   8    2   9   7   6   5   8    8   8   6   5     8   5   2   7   7   8
5   5   3   3   7   8    5   8   7   7   1   7    7   1   2   1     4   8   7   2   2   5
7   6   4   1   6   7    1   7   7   2   8   5    2   6   6   6     8   4   6   9   1   8
1   9   6   3   2   5    3   3   8   9   2   9    2   2   2   9     1   5   7   7   1   2
6   9   5   2   2   8    6   2   4   6   4   8    1   1   3   5     9   9   6   7   4   5
7   5   1   3   3   3    3   3   1   3   4   2    2   6   9   8     3   4   4   7   9   8
4   5   9   1   2   8    2   3   1   7   1   8    6   1   4   9     2   9   9   3   1   5
4   7   8   6   5   3    3   2   7   9   6   6    8   8   3   3     5   1   4   2   5   9
6   4   1   6   7   7    4   5   6   3   6   7    9   7   9   3     5   2   1   2   1   1
7   2   2   4   3   9    7   6   8   3   5   1    7   8   6   4     6   9   8   4   7   1
7   6   4   2   9   4    2   1   1   8   2   5    1   1   4   6     1   8   9   4   6   4
4   5   1   2   6   3    1   3   9   9   3   7    6   5   6   9     9   7   4   7   6   4
6   5   9   2   7   5    7   3   1   3   5   6    7   5   6   8     4   7   9   7   7   1
4   9   4   6   6   9    5   9   8   2   5   9    2   3   5   1     5   2   5   1   9   5
4   7   3   4   4   3    1   5   7   9   7   2    5   7   6   7     1   6   2   5   6   1
8   6   8   4   5   2    8   3   6   3   8   9    3   3   5   9     4   1   1   9   4   4
2   3   1   9   2   9    7   5   6   8   2   4    7   2   9   1     1   5   6   7   1   2
5   2   8   9   9   9    1   2   9   7   3   5    5   9   6   7     2   4   5   9   2   4
6   7   9   8   4   5    2   4   5   6   1   6    2   6   9   7     8   9   3   1   4   8
5   1   5   6   2   1    6   4   3   4   3   2    1   3   3   5     1   1   7   4   3   5
1   3   3   5   9   7    3   4   4   4   6   5    8   9   9   1     8   8   9   8   1   7
4   7   8   4   8   1    4   8   2   2   5   1    9   1   2   6     5   1   9   9   6   7
9   2   3   2   5   8    9   3   5   1   3   8    2   5   6   8     7   1   1   2   6   8
5   6   7   9   9   2    2   6   3   2   3   4    1   3   4   1     7   4   7   1   9   9
9   4   2   4   3   7    5   1   6   4   4   4    8   1   5   3     4   6   1   6   9   1
1   3   6   8   5   9    8   8   7   1   8   2    4   9   2   4     6   4   1   8   3   4
3   8   5   5   3   7    4   8   2   9   8   7    4   4   3   9     2   3   9   4   9   5
6   4   4   6   8   3    6   9   8   1   7   7    2   3   7   1     7   7   1   1   8   3
6   3   5   1   7   5    2   9   9   7   4   4    7   7   4   5     1   8   3   4   1   9

				
DOCUMENT INFO
Description: Bank Teller Interview Test document sample