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(a) Audit procedures procurement and purchases system
Procedure
Obtain a sample of e-mails from the store manager’s computer. Trace details to the order database.
Obtain a sample of orders in the order database, record details of the order and trace to the paper delivery note filed in the goods inwards department.
For the sample of orders above, agree to the inventory database.
Obtain a sample of paper delivery notes and agree to the order database and inventory database.
For a sample of orders in the orders database, agree details to the payables ledger database, confirming details against the purchase invoice. Within the purchase database, obtain a sample of invoices recorded in the purchase day book, agree details of price and supplier to the purchase invoice record in the database.
For a sample of purchase invoices in the purchase day book, agree details to the delivery notes for items on that invoice.
For the sample of purchase invoices above, agree details to the individual payables account in the payables database.
For a sample of supplier invoices, cast and cross cast invoice price and quantities confirming price to the original order.
Select increases in the purchase daybook and vouch to the order database.
Using computer-assisted audit techniques, cast the purchase day book and agree total of liability incurred to the general ledger.
Reason for procedure
Ensure that all orders are recorded and that the order details are correct.
To confirm that all goods ordered were received.
To confirm that goods received were completely and accurately recorded in the inventory database.
To confirm that inventory received has been recorded in DinZee’s accounting system and that liabilities are therefore not understated.
To confirm complete and accurate recording of the inventory liability in the payables database.
Note: To ensure goods received have been recorded as a payables liability the sample selected from the order database should be only those orders that have been received. The invoice number in the order database is then noted and traced to the payables ledger in the purchase database.
To confirm that purchase invoice details have been correctly recorded in the payables database.
To confirm that the purchase liability has been recorded only for goods actually received.
To confirm that the liability has been recorded in the correct payables account.
To confirm the arithmetical accuracy of invoices and ensure the company was charged the correct price for goods received.
To ensure that invoiced goods have been ordered, confirming the occurrence assertion.
To confirm the completeness and accuracy of the liability recorded in the general ledger.