SL.

Audit program name July Aug Sept Oct Nov

I) Runner Automobiles Ltd.
1 RAL-Factory:
1A Factory audit-Operation-2W 7-12 14-18
1B Factory audit-Operation-3W 7-12
1C Factory audit-QC/ Process
1D Inventory (8 persons involvement)
2 RAL-Dealers credit position 1-11
3 RAL-Showroom & RAS SVC
3A Inside Dhaka-COCO
Showroom audit J/bari-28- Kzpara-13-
Shamoli-1-5 30 20
Customer visit
RAS-Service center
3B Outside Dhaka-COCO
Showroom audit Mohadebpu
Rajshahi+Keshorhat- r+Niamotpu K/chori-6-8
22-31 r-10-19
Customer visit Rangpur+Jaldhaka-22- Nator+Joyp
Nabgonj-3-7
31 ur-9-20
RAS-Service center Noakhali+L
Nettrakona-
axmipur-23-
24-29
30
3C Outside Dhaka-DOCO Bhola+Jhal-
24-29
Thakurgaon & Barishal-including credit customer
visit 1-11
3D Special assignment
FS-9-14

II) RAS-Central-HO.
1 RAS-central SVC 9-14
2 RAS-HO audit
3 RAS-Spares Parts Inventory-Bhaluka 21-25
IV) Runner Motors services Ltd.
1 Inventory(Spare Parts)CSPD-Gazipura
2 Service Center Audit
2A Gazipura CSVC
2B Jessore SVC
2C Kustia SVC
2D Chittagong SVC
2E Comilla SVC
2F Sirajgonj SVC
2G SVC-Dealer-6

2H Special assignment-RML Cr sale agent

V) Runner Bricks Ltd. 18-20
1 Factory audit-Kaliakoir with inventory
2 H.O - Acct.

VI) Runner Properties Ltd.

1 On going projects: Verifications
5-12

2 Sales price verification

3 Bogra project

VII) Runner Group(Departmental audit)

1 Transport 27-31
2 Admin-Land & Related documents 9-14
3 Commercial Department & VAT
4 HR Department
9-20

6 Procurement (Media & Central Stationery) Stationery

-9-14

VIII) Desk work:

SL. Audit program name July Aug Sept Oct Nov
I) Runner Automobiles Ltd.
1 Daily voucher checking(RAL, RML, RBL,RPL,
RAS, RMS & RLD) √ √ √ √ √

2 Monthly Bank Reconciliation Statements

checking (RAL, RML, RBL &RPL) √ √ √ √ √

3 Monthly Bank Loan Settlements checking

(RAL & RML) √ √ √ √ √

4 Monthly staff advance checking(RAL, RML,

RBL, RPL & RLDL) √ √ √ √ √

5 Quarterly surprise cash verification(RAL, RML,

RBL, RPL, RAS , RMS & RLDL) √

IX) Monthly Meeting & Training:

Monthly Meeting & Training-Audit
Monthly Meeting-(RML/ RAL/ RBL)
Training module prepare & presentation √ √ √
Special training-External

X) Audit committee Meeting:

√ √
Special assignment
SL. Audit program name Dec Jan Feb Mar Apr May June
I) Runner Automobiles Ltd.
1 RAL-Factory:
1A Factory audit-Operation-2W
1B Factory audit-Operation-3W
1C Factory audit-QC/ Process
1D Inventory (8 persons involvement)
2 RAL-Dealers credit position
3 RAL-Showroom & RAS SVC
3A Inside Dhaka-COCO
Showroom audit
Tej-4-12
Customer visit
RAS-Service center
3B Outside Dhaka-COCO
Showroom audit Khulna+
Pirojpur-
4-13
Customer visit Sherpur-
9-13
RAS-Service center

3C Outside Dhaka-DOCO

Thakurgaon & Barishal-including credit customer

visit
3D Special assignment

II) RAS-Central-HO.
1 RAS-central SVC
2 RAS-HO audit
3 RAS-Spares Parts Inventory-Bhaluka
IV) Runner Motors services Ltd.
1 Inventory(Spare Parts)CSPD-Gazipura
2 Service Center Audit
2A Gazipura CSVC
2B Jessore SVC
2C Kustia SVC
2D Chittagong SVC
2E Comilla SVC
2F Sirajgonj SVC
2G SVC-Dealer-6

2H Special assignment-RML Cr sale agent

V) Runner Bricks Ltd.
1 Factory audit-Kaliakoir with inventory
2 H.O - Acct.

VI) Runner Properties Ltd.

1 On going projects: Verifications
9-11

2 Sales price verification

3 Bogra project

VII) Runner Group(Departmental audit)

1 Transport
2 Admin-Land & Related documents
3 Commercial Department & VAT 9-13
4 HR Department

6 Procurement (Media & Central Stationery) Media-

23-27

VIII) Desk work:

SL. Audit program name Dec Jan Feb Mar Apr May June
I) Runner Automobiles Ltd.
1 Daily voucher checking(RAL, RML, RBL,RPL,
RAS, RMS & RLD) √ √ √ √ √ √ √

2 Monthly Bank Reconciliation Statements

checking (RAL, RML, RBL &RPL) √ √ √ √ √ √ √

3 Monthly Bank Loan Settlements checking

(RAL & RML) √ √ √ √ √ √ √

4 Monthly staff advance checking(RAL, RML,

RBL, RPL & RLDL) √ √ √ √ √ √ √

5 Quarterly surprise cash verification(RAL, RML,

RBL, RPL, RAS , RMS & RLDL) √ √ √

IX) Monthly Meeting & Training:

Monthly Meeting & Training-Audit
Monthly Meeting-(RML/ RAL/ RBL)
Training module prepare & presentation √ √ √ √
Special training-External

X) Audit committee Meeting:

√ √
Special assignment
Internal Audit Department, RG
Revised Audit Plan with mandays- 2018-19
Avaiiable mandays calculation

Name of month Working Days

July,18 25.00
Aug,18 19.00
Sep,18 22.00
Oct,18 24.00
Nov,18 22.00
Dec,18 22.00
Jan,19 24.00
Feb,19 21.00
Mar,19 22.00
Apr,19 23.00
May,19 24.00
Jun,19 20.00
Total workingdays for
six months 268.00
Less:
CL-10 10.00
SL-14 14.00
EL-15 15.00
Total leave 39.00
Available man days 229.00
 Internal Audit Department, RG
Revised Audit Plan with mandays- 2018-19
SL. Audit program name Total man days required

Days required per

Cust. & guarantor

cust. Visited per
Total Mandays

to be visited

Target cust.
No. of visit
Frequency
Total days

Number

visit

visit
I) Runner Automobiles Ltd.
1 RAL-Factory:
1A Factory audit-Operation-2W 16.0 2 1 32
1B Factory audit-Operation-3W 7.5 2 1 15
1C Factory audit-QC/ Process 17.0 4 1 68
1D Inventory (8 persons involvement) 35.0 2 1 70
2 RAL-Dealers credit position 8.0 4 1 32
3 RAL-Showroom & RAS SVC
3A Inside Dhaka-COCO
12.0 2 12 216
Showroom audit

Customer & Guarantor visit

18.3 1 12 292 14 72 12 858 4578
RAS-Service center 7.5 2 5 56
3B Outside Dhaka-COCO
Showroom audit 13.0 1 38 657

Customer & Guarantor visit 7.4 1 38 376 3 17 38 652 3479

RAS-Service center 7.0 1 15 140

3C Outside Dhaka-DOCO
Thakurgaon & Barishal-including credit 12.5 1 9 113
customer visit

3D Special assignment(FSs-RAL) 18.0 2 1 36

179.2 2,102
II) RAS-Central-HO.
1 RAS-central SVC 15.0 2 1 30
2 RAS-HO audit 16.0 2 1 32
3 RAS-Spares Parts Inv.- Bhaluka 28.0 2 1 56
59.0 118
SL. Audit program name Total man days required

Days required per

Cust. & guarantor

cust. Visited per
Total Mandays

to be visited

Target cust.
No. of visit
Frequency
Total days

Number

visit

visit
III) Runner Motors Ltd.
1 RML-PDI,Bhaluka audit
1A Inventory - New vehicle 9.5 2 1 19
1B Inventory - Seized vehicle 5.0 2 1 10
1C PDI,Bhaluka-process audit 8.5 2 1 17
1D PDI,Benapole & Jessore-process audit 14.0 2 1 28

2 RML Showroom audit 10.0 2 1 20

3 RML-Credit customers audit
Overdue& New credit Customers 15.8 2 90 2,132.14 8 58 90 5225 5500

4 Used vehicle-Process audit 18.0 2 1 36

5 Special assignment(FSs-RML) 20.0 2 1 40
100.8 2,302
IV) Runner Motors services Ltd.
1 CSPD-Gazipura:
1A Inventory(Spare Parts) 43.0 2 1 86
1B Process audit 20.0 2 1 40
2 Service Center Audit
2A Gazipura SVC with EGP 15.0 1 1 15
2B Jessore SVC 12.0 1 1 12
2C Kustia SVC 9.0 1 1 9
2D Chittagong SVC with EGP 9.0 1 1 9
2E Comilla SVC 9.0 1 1 9
2F Sirajgonj SVC 7.5 1 1 8
2G Authorised SVC 7.0 1 3 21
131.5 209
V) Runner Bricks Ltd.
1 Factory audit-Kaliakoir with inventory 14.5 1 1 15
2 H.O-Acct.-FS 13.0 2 1 26
27.5 41
VI) Runner Properties Ltd.
1 On going projects: Verifications 10.5 1 2 21
2 Sales price verification 4.0 1 2 8
3 Bogra project 20.0 1 1 20
SL. Audit program name Total man days required

Days required per

Cust. & guarantor

cust. Visited per
Total Mandays

to be visited

Target cust.
No. of visit
Frequency
Total days

Number

visit

visit
B1 Special assignment(FSs-RPL) 18.0 2 1 36
52.5 85
VI) Runner Lub & Energy Ltd.
1 Inventory 12.5 2 1 25
12.5 25
SL. Audit program name Total man days required

Days required per

Cust. & guarantor

cust. Visited per
Total Mandays

to be visited

Target cust.
No. of visit
Frequency
Total days

Number

visit

visit
VII) Runner Group(Departmental audit)
1 Transport 14.0 1 1 14
2 Admin-Land & Related documents 11.0 1 1 11
3 Commercial Department & VAT 12.0 1 1 12
4 HR Department 16.0 1 1 16
6 Stationery & others with Procurement & 7.0 1 1 7
process
60.0 60
VIII) Desk work:
Daily voucher checking ( RML & 1.5
1 67 2 201
RMS )
Daily voucher checking(RAL, 1.5
67 3 302
RBL,RPL, RAS & RLD)
Monthly Bank Reconciliation
2 8.0 12 1 96
Statements checking (RML)
Monthly Bank Reconciliation 12 2 144
Statements checking (RAL, RBL & 8.0
RPL)
3 Monthly Bank Loan Settlements 4.0 12 2 96
checking (RAL & RML)
4 Monthly staff advance checking( RML 2.0 12 2 48
& RMS)
Monthly staff advance checking(RAL, 2.0 12 3 60
RAS,RBL,RLD & RPL)

5 Quarterly surprise cash verification 1.0 4 1 4

(RML)
Quarterly surprise cash verification 1.0 4 5 20
(RAL, RBL, RPL, RAS & RLD)

29.0 971
SL. Audit program name Total man days required

Days required per

Cust. & guarantor

cust. Visited per
Total Mandays

to be visited

Target cust.
No. of visit
Frequency
Total days

Number

visit

visit
IX) Monthly Meeting & Training:
Monthly Meeting & Training-Audit 21.0 12 1 252
Monthly Meeting-(RML/ RAL/ RBL) 1.0 12 1 12
Training module prepare & presentation 3.0 12 1 36

Special training-External 8.0 4 1 32

33.0 332
X) Audit committee Meeting: 23.0 4 1 92
Special assignment 10.0 4 1 40
33.0 132
Grand Total 705.5 6,376
Total manpower required 28
Existing manpower 17
To be recruited 11