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Cashiering Internal Control Questionnaire
- Are Batch Totals Reports approved by Office Supervisor?
- Is cash kept hidden from customers?
- Are cash related file cabinets and safes closed when not in use?
- Are rear/side doors locked to prevent uninvited access?
- Are supply items properly safeguarded?
- Do cashiers periodically remove excess cash from cash drawers (skim)?
- If skimming is performed:
- Do cashiers maintain a copy of the bank deposit slip in their cash drawers to evidence the "skim"?
- Does cash in the drawer approximate the change fund after a skim?
- Are "skimmed" funds placed in the safe for later deposit?
- Are all checks restrictively endorsed?
- For cashing of checks:
- Are employee personal checks approved by Office Supervisor?
- Are employees prohibited from cashing their own personal checks through their own cash drawer?
- Is cashing of employee personal checks limited to $100?
- Is use of 2nd party (except Social Security) and 3rd party checks for bill payment or cash prohibited?
- Are government checks (Social Security) cashed only for payment of the electric bill?
- Are account and drivers license numbers included on the checks?
- Do cashiers use disposable bank bags and individually lockable cash drawers and cash boxes?
- Do cashiers maintain sole control over their own bank bag, cash drawer and cash box keys?
- Are monies and paid stamps locked up during cashiers' breaks?
- Is balancing performed in an area outside of public view?
- Is cash balancing performed as late as possible to ensure the maximum number of transactions are processed by the system and maximum cash is deposited?
- Do cashiers use counterfeit detection pens on all $50's and $100's and, as time permits, $20's?
- Are cash boxes and bank bags locked in the safe at night?
- Does Office Supervisor perform periodic cash counts of cashiers' cash drawers at least every 6 months which are logged?
- Are cashiers with unexplained cumulative cash shortages within the last 12 months disciplined?:
- Do only current regular employees know the safe and/or drop box combination and have access to keys?
- Do business office personnel verify picture ID and courier (armored car service) signature?
- Are Receipts for cashiers' change funds properly signed and approved?
- Are cash deposits made on a timely basis?
- Does someone at the office compare validated deposit slips to Batch Totals Reports for correct amount, date, and bank?
- Are employees prohibited from processing transactions against their own accounts?
- Are all deletes on cashier journal tapes approved by the office supervisor?
- Does the Office Supervisor track overages / shortages by cashier?
- Does the Supervisor or designee verify the following daily:
- That the Associate/Assistant has listed the bank bag number and the amount of deposit (in ink) on the deposit bag and the deposit bag tear off strip?
- That the Associate/Assistant has listed the deposit amount (in ink)on the bank bag log or manifest?
- Does the supervisor require a background check for all new employees (casual, part-time and full-time employees)?
- Does the supervisor require each employee to read, sign and date the Security of Customer Records Acknowledgment Statement and Information Services USERID Authorization Request?
- Does the supervisor or designee verify that all security cameras are operational and are properly positioned (if applicable)?
- Does the supervisor or designee change the VCR tapes weekly and utilize the VCR Security Log (if applicable)?
- Does only the supervisor maintain control of building keys and spare set of cash drawer keys?
- Are employees (supervisor, designee or cashier) prohibited from processing payments or any other CSS transaction on their personal, family’s or friends’ account without approval?
- During regular operating hours,
- Are all exterior doors (with the exception of the front lobby doors) kept locked at all times?
- Are doors to the cashiering area kept locked at all times?
- Are unknown persons admitted to the cashiering area only with proper picture ID?
- Has the supervisor scheduled yearly information meetings by Security to update personnel on safety issues?
- Are Collection Reports properly prepared and verified by store personnel?
- Are Collection Reports mailed separate from stubs and receipts?
- Are all documents validated/stamped by the collector?
- Are Agent Collectors providing validated deposit slips for collections where deposit are made directly to company accounts?
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