AMS Finance Audit Program - January 2017
The finance audit program includes columns for AREA - OBJECTIVES - RISK LEVEL - RISK CONTROL(S) -SUGGESTED TESTS
Following are the suggested tests for the reporting area:
1) Obtain the reviewed and signed all relevant reports that has been submitted to Group Finance
2) Check the analysis performed, compare forecast, budget and actual journal entries
3) Valuate the timely review and appropriate authorization
4) Check (if there is) an annual report sent to the Central Bank for timeline, completeness and authorization (sign-off by CFO and Business Management)
5) Review checklists for recurring closing entries and sign-offs of the department for completeness"
For the rest of the areas and the column information and suggested tests login to your subscription to download the template.