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(d) Additional assignments for Greystone’s internal audit department
Testing cash controls at stores
Currently the internal audit department undertake inventory counts at each of the stores. This role could be increased to include controls testing over cash receipts and cash counts. As a retailer the stores will have a significant amount of cash at each premise and will have tight controls over the cash receipts process. These controls should be tested at each location as well as performance of a cash count to reduce the level of fraud and error reported.
Mystery shopper reviews
In order to improve the customer experience in stores, internal audit department members could undertake ‘mystery shopper’ reviews, where they enter the store as a customer, purchase goods and rate the overall shopping experience. This is then fed back to each shop to improve customer service and can provide the basis for further training if necessary.
Overall review of financial/operational controls
The department could undertake reviews of controls at head office, as well as individual stores and make recommendations to management over such areas as the purchasing process as well as the sales cycle.
Fraud investigations
It is likely that as a retailer, Greystone would have problems with theft of inventory as well as cash. Internal audit could be asked to review the main areas of fraud risk and develop controls to mitigate these risks. If fraud is suspected then internal audit could be asked to investigate these cases further.
IT system reviews
Greystone is likely to have a relatively complex computer system linking all of the tills in the stores to head office. The internal audit department could be asked to perform a review over the computer environment and controls.
Value for money review
The internal audit department could be asked to assess whether Greystone are obtaining value for money in areas such as the just in time ordering system recently introduced.
Regulatory compliance
Greystone operates in countries throughout the world and hence will be subject to varying degrees of law and regulation. The internal audit department could help ensure compliance with those regulations.