Audit program for the Expenses Imprest Statement :


To check the Imprest statement along with the vouchers and perform the following steps: 

* Check whether the duly filled in voucher checklist statement is attached with the Imprest statement and signed by the branch finance manager 
* Check whether the Imprest statement is properly prepared , checked and signed by the branch finance manager and counter signed by the branch head 
* Ensure that the name of the company is printed on the vouchers 
* Check whether the voucher is properly dated 
* Check whether the vouchers are properly numbered
* Check that the voucher is prepared and checked by two different responsible officials 
* Check whether the recipient signs the voucher to acknowledge the sum received. 
* Check that the voucher is properly approved and authorized 
* Check that the expense is for the purpose of business. 
* Check whether the supporting evidence is attached with the voucher. 
* Check that supporting evidence is not a fictitious document. 
* Check whether the vouchers are properly narrated. 
* Check that no tempering has been made with the figures of the vouchers. 
* Check whether the payment was made in advance or after incurring the expense. If advance payment was made proper acknowledgment was obtained and how it was adjusted after incurring expense. 
* Check that all vouchers are posted in the day book/cash book. 
* Check and reconcile the daybook / cashbook with cash withdrawn from the bank for imprest expenses. Check whether cash withdrawn is entered in the cash book / day book timely. 
* Check and reconcile the opening balance of Imprest Statement with the previous imprest statement and closing balance of cash in hand.