Sample Test for Accountant

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Sample Test for Accountant Powered By Docstoc
					Telecom/Cable Audit



Cycle        Transaction                   Test Plan                         Date Tested       Tested by       Test Type     Results
Revenue     1. Select a sample of work     1.1 Examine truck roll work                                         Examination
and         orders from billing system     orders to validate that each
Receivables that were completed during     contain a signature of the
            the testing month period       customer and technician's
            (the sample should include     number.
            work orders from all service
            offerings; i.e. video, HSD,
            phone etc.)




                                                                    5adf42a1-9d4c-4ab7-896c-9f5d9ac319d9.xls
Telecom/Cable Audit



Cycle        Transaction                 Test Plan                                         Date Tested      Tested by   Test Type     Results
Revenue     1. Select a sample of work 1.2 Examine Billing System to validate that the                                  Examination
and         orders from billing system customer's subsequent billing record accurately
Receivables that were completed during reflects the completed work order.
            the testing month period
            (the sample should include
            work orders from all service
            offerings; i.e. video, HSD,
            phone etc.)




                                                                 5adf42a1-9d4c-4ab7-896c-9f5d9ac319d9.xls
Telecom/Cable Audit



Cycle       Transaction                 Test Plan                                                Date Tested   Tested by   Test Type     Results
Revenue     1. Select a sample of work 1.3 Examine work order entry and work order completion                              Examination
and         orders from billing system dates to validate timely provisioning of the work order
Receivables that were completed during
            the testing month period
            (the sample should include
            work orders from all service
            offerings; i.e. video, HSD,
            phone etc.)




                                                                5adf42a1-9d4c-4ab7-896c-9f5d9ac319d9.xls
Telecom/Cable Audit



Cycle        Transaction                   Test Plan                                                      Date Tested   Tested by   Test Type     Results
Revenue     1. Select a sample of work     1.4 Verify through examination that for the Technicians                                  Examination
and         orders from billing system     who completed the work orders that all work orders
Receivables that were completed during     assigned for that day are hard closed (entered into system
            the testing month period       to start billing), reassigned, or marked for rescheduling on
            (the sample should include     the same day or next day.
            work orders from all service
            offerings; i.e. video, HSD,
            phone etc.)




                                                                     5adf42a1-9d4c-4ab7-896c-9f5d9ac319d9.xls
Telecom/Cable Audit



   Cycle         Transaction       Test #   Executed Test Plan                                      Test Date   Tested By   Test Type     Results
 Revenue 2. Select a sample of              Determine through examination of the billing system
   and      customer accounts               that the delinquency is being managed by the
Receivables aged greater than 60            collections department. Examine entries in the
            days from the A/R       2.1     billing system detailing customer contact and status.                           Examination
                                            Verify that the collections department is following
            aging report *
                                            company policy in managing the




            Test Plan




                                                                  5adf42a1-9d4c-4ab7-896c-9f5d9ac319d9.xls
Telecom/Cable Audit



   Cycle        Transaction       Test #   Executed Test Plan                                    Test Date   Tested By    Test Type
 Revenue 3.Obtain a sample of              Examine evidence that a valid reason code was
   and      adjustments/credits            applied to the adjustment/credit on a timely basis
Receivables applied to customer    3.1     and it was not above the service reps limit.                                  Examination
                accounts *                 To validate that all adjustments can only be posted
                                           by the Support group review copies of
                                           adjustment/credit reports maintained by the Support
                                           group to validate that the adjustment was posted by                           Examination
                                           a Support group rep.
                                   3.2                                                                                   and Inquiry




                                                                  5adf42a1-9d4c-4ab7-896c-9f5d9ac319d9.xls
Telecom/Cable Audit



   Cycle         Transaction       Test #   Executed Test Plan                                      Test Date   Tested By    Test Type    Results
 Revenue 4. Select a sample of              If a build-out/construction project, validate that an
   and      closed commercial               NPV analysis exists, appropriate approvals, and a
Receivables work orders from                customer signature are contained in the supporting
            billing system (and     4.1     backup details.                                                                 Examination
            supporting details)             Examine truck roll work orders to validate that each
            completed during the            contain a signature of the customer and technician's
            audit period *          4.2     number.                                                                         Examination
                                            Verify that the work order was processed using the
                                    4.3     billing system.                                                                 Examination
                                            Request screen print of sales management system (if
                                            different from billing system) showing customer
                                            information is current.
                                    4.4                                                                                     Examination
                                            Inquire that the customer was contacted after
                                            installation to verify services and customer
                                    4.5     satisfaction.                                                                   Inquiry




                                                              5adf42a1-9d4c-4ab7-896c-9f5d9ac319d9.xls
Telecom/Cable Audit



Cycle       Transaction             Test Plan                                     Date Tested        Tested by   Test Type     Results
Revenue and 10 Select a sample of 6 10.1 Examine support to validate that the
Receivables monthly bad debt reserve monthly bad debt calculation agrees with
                 calculations *        bad debt reserve guidelines provided by
                                      Corporate and discuss with the Controller                                  Examination
                                        the nature and reasonableness of any
                                      further adjustments made at the division
                                                        level.
                                      10.2 Verify through examination that the
                                      bad debt calculations agrees to what was                                   Examination
                                                posted in GL system.
                                     10.3 Examine evidence that the calculation
                                     was reviewed and posted to the GL by the
                                                                                                                 Examination
                                           Controller in a timely manner.




             Test Plan


             Attachments:


             Results




                                                          5adf42a1-9d4c-4ab7-896c-9f5d9ac319d9.xls
Telecom/Cable Audit



Cycle       Transaction                Test Plan                                     Date Tested       Tested by   Test Type    Results
Revenue and 11.Obtain a sample of      11.1 Verify through examination, evidence                                    Examination
Receivables monthly deferred revenue   that the calculations were verified and
              calculations from the    posted by the General Accounting Manager
              General Accounting       (GAM).
                    Manager
                                       11.2 Examine evidence that the Staff                                         Examination
                                       Accountant performs a monthly
                                       reconciliation between the billing system
                                       and the GL (monthly standardized A/R
                                       spreadsheet) as part of the monthly closing
                                       process. Examine evidence that the
                                       Controller reviews it for reasonableness
                                       and accuracy


             Test Plan


             Attachments:


             Results




                                                            5adf42a1-9d4c-4ab7-896c-9f5d9ac319d9.xls

				
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Description: Sample Test for Accountant document sample