Audit of the cash department

Audit cash desk includes checking the order of the correct conduct of all cash transactions, in general, the movement of financial flows and cash transactions with them, in particular.

The audit of the cash desk is conducted by a qualified auditor in the immediate presence of the person conducting all the cash documentation. Also, the chief accountant or his immediate deputy is present at the audit. During the verification procedure, all cash transactions are suspended or completely discontinued.

According to the officially developed document "Regulations on the Audit Commission" it is necessary:

• Draw up a report on all cash transactions for the day in which the audit is conducted. The report is drawn up personally by a materially responsible person who conducts all cash operations;

• withdraw cash, according to the balance of the cash book on the day of the audit;

• write a receipt stating that all cash receipts and expenses are fully included in the report. Unpreceded at the checkout and written off in the expense of funds there;

• check for the existence of officially concluded written contracts on liability for tangible assets with persons who directly conduct cash documents, with persons responsible for issuing and charging wages, bonuses and benefits;

• make a full recalculation of all financial resources on hand;

• compare the real availability of finances with the balances that are directly reflected in the cash book and the final report of the cashier.

If there is an excess or shortage of funds in the inspected cash desk in the auditor's right to be ascertained, a more thorough check should be carried out and the true cause of their occurrence determined. In case of detection of surplus cash, a receipt order is drawn up on them , which is mandatory recorded in the cash book, and the surplus itself goes to the budget. When identifying a shortage of funds during the audit, urgent measures are taken to collect and punish.

The auditor's rights include the execution of an act on the results of an audit in several copies. One of them is awarded to the immediate head of the company or its chief accountant.

The audit of the ticket office is mandatory if:

• suspicions of embezzlement of cash from the cash department,

• illegal use of entrusted material assets,

• revealed violations in the execution of documents (not according to the standard).

If the audit of the cashier is carried out according to the deadlines set by the management, then this is a scheduled audit . And if there is a change of cashiers, the dismissal and employment of a new employee, a financially responsible person, then conduct a sudden audit of the cash desk and related documents.

If the enterprise maintains a cash book is automated, then the audit checks the correctness of the installed software. The results of this type of verification are reflected in the reports, the form of which has been approved by the State Statistics Committee of Russia. This is INV-15 and INV-16 from the resolution of August 18, 1998, under number 88.

For a direct audit of the cashier, not by the auditor, but by the employees of the company itself, a special commission is appointed by the order of the head. Based on the results of the audit of the cash register, an act is drawn up, in which all the violations, surpluses and shortages that have been identified are recorded, their monetary equivalent and the detailed circumstances of the occurrence of violations are indicated. Compiled and completed audit of the cash desk signed by the chairman of the commission, the rest of the commission and, directly, financially responsible person.

It is impossible to conduct an audit with an incomplete composition of the inspection committee. In the final documents, blots and erasures should not be allowed. If it is necessary to make corrections, they are jointly negotiated and certified with personal signatures of all members of the inspection committee.