AUDIT PROGRAM

Agency/Project :
Audit Period :

Account : Expenses/Disbursements
Risk Statement/s : Disbursements/expenses may not be in accordance with applicable laws,
rules and regulations.
Assertion/s : Regularity
Audit Objective/s : To determine whether all cash transactions are made in accordance with
applicable laws, rules and regulations.

WP
Audit Procedures Ref. Staff Responsible Mandays
1. Obtain Disbursements Vouchers, check against Report
of Checks Issued/Check Disbursement Registry for
completeness of submission.
2. Verify the following:
 Amounts of check against amounts per official
receipts and other supporting documents
 Propriety of authorization and expenditures.
 Adequacy of supporting documents.
 Compliance with laws, rules and regulations.
3. Investigate discrepancies, if any.
4. Prepare analysis working paper using the prescribed
format.
5. Prepare and issue AOM, if necessary.