Audit Program: Vehicle Utilization

Audit Procedure Control Objective

Objective 1
1.To get satisfaction that fuel issued to delivery trucks is
effectively and efficiently utilized

Procedures
1.Obtain fleet status reports for the past six months.
2. Check on the accuracy of information contained on
the fleet status reports i.e. total number of liters
consumed per vehicle and distance traveled and
enquire into the reasonability.

3.Obtain a list of all standard consumption rates per

kilometer for all types of vehicles used by the company.
4.Compare the actual consumption rates against
standard rates and note any extreme variances.
5.Enquire into the treatment of extreme variances.

Objective 2
To ensure that there are adequate controls over cash
paid by individuals for purchasing fuel from the
company.

Procedures

1.Ascertain that there is safe custody for the cash.

2.Ensure that cash is timely and accurately banked.

3.Get satisfaction that both diesel and petrol are

correctly priced to at least cover the procurement costs

Objective 3
3.To ensure that all fuel issues and receipts are
recorded and authorized by responsible officials
Procedures
1.Ensure that fuel pumps are fitted with security locks
and fire fighting equipment.

2.Make sure there is a fuel attendant in control at all

times.

3.Inspect the fuel issue registers/vouchers which should

reflect the following:

a)      Date of issue

b)      Coupon number
c)      Quantity issued
d)      Closing balance
Dip stick balance
4.Ensure that issue vouchers are being filled correctly
and issued in sequence at all times.

5. Check the issue notes for correctness and ensure

there are no alterations or excess issues.

6.Ensure that a responsible official processes and

authorizes fuel coupons.
7.Ensure that the pump attendants have no access to
unused fuel coupons.

8.Ensure that an official other than the fuel attendant is

responsible for the dipstick readings and such reading
is recorded daily.
9.Ascertain the frequency of physical fuel stock take
and perform a surprise stock take.

10.Recalculate fuel stock, taking into account:

a)      Previous day’s dip stick reading
b)      Add any stock delivered
c)      Less issues for the day

11. Vouch stock received to fuel control sheets to

ensure that stock received was correctly recorded and
fully accounted for.

Objective 4
4.To ascertain that delivery trucks are being efficiently
and effectively utilized.

Procedures

1. Enquire into all product delivery vehicle deployments.

2.Get satisfaction that all deployments are for company
business.
3.For a sample of seventy-five vehicles review and
analyze capacity utilization and enquire into the causes
of any unfavorable rates.
4.Get satisfaction that there are controls in place for
improving on capacity utilization.
5.Analyze vehicle availability rates and enquire into the
causes of low availability rates.
6.Enquire if there are any plans for resting non-
performing vehicles.
7.Critically review vehicle utilization rates and note any
anomalies.
8.Ensure that there is access controls to fuel tanks and
keys to the fuel anti theft devices are well secured.
9. Review a sample of staff vehicle requests and driver
trip records for proper business use.
10. Review other existing policies and procedures
concerning fleet operations.
 Workpaper Performe
Risk if Objective Not Met Control Technique Reference d By

Fuel may be drained and used for personal purposes.

Fuel may be stolen.

Vehicles maybe used for non-company purposes.

Cash may be stolen.

Cash may be lapped.

Unauthorized and abusive fuel issues may occur.

Vehicles may be abusively used for non company
business
 Date Date Budget Actual Document Reviewed
Expected Completed Hours Hours Reference Source By
Remarks/Comments
Audit Program Area

AUDIT PROCEDURES Ref.

Done Time Date Date Checked
By Spent Expected Finished Remarks By:
 Audit Program Area

Audit Procedure
Global Ref
No,
Control Objective Risks Control
Activity
Number
 Control KeyControl? Frequency Owner Exceptions Type Document Mapping to
Description Reference Standards
AREA
DATE COMPLETED:
COMPLETED BY:
Question Yes No Comment
Finding Ref # Control Testing Finding
Management Response & Treatment