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Companys Name

Audit Program on
Cash

Done
By
Date W/P
Ref.
Remarks
AUDIT OBJECTIVE:
To ascertain that cash balances represent cash on hand or held on deposit by
third parties; completely recorded; and properly accumulated in the
underlying financial records.

ANALYTICAL PROCEDURES
1. Explained movement and investigate any unexplained or unusual
relationships between current period, prior period and budgeted amounts.

2. Review listing of bank accounts authorized by the board of directors or
other authorized body or official and compare to those accounts included
in the general ledger.

3. Review/Examine cash receipt and cash disbursement book.
4. Review lost of fund custodians and the amounts authorized by the BOD or
other authorized body and compare those amounts with the general ledger
balances.

DETAILED TEST OF TRANSACTIONS
AND B ALANCES
5. Obtain and review period end bank reconciliation for bank accounts.
Then, perform the following:

a. Test mathematical accuracy of the reconciliation
b. Agree balances on the reconciliation to the general ledger and bank
statements
c. Trace un-cleared checks to the subsequent bank statements
d. Trace subsequent deposit of deposit in-transit to subsequent bank
statements.
e. Investigate long-outstanding, material and unusual reconciling items.

6. Perform desk review of bank reconciliation for the months prior to the
period end cut-off date.

7. Re-perform the translation of balances denominated in foreign currencies.
8. For selected inter-bank or inter-company transfer made prior to and
subsequent to the period-end, perform cut-off tests.

9. Conduct surprise cash count on cash on hand and other funds on hand
under the custody of the treasurer/cashier/ fund custodian, which form
part of the cash items and obtain certification from the fund custodian.

10. Other substantive procedures for CASH
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11. Conclude on the results of the work performed

Approved By:
_______________________
Notes: Others indicate and estimated time and the actual time spent and the level of experience of the
staff to perform the procedures.