AUDIT PROGRAM(Sanitized)FIELD AUDIT UNIT 1 SEPTEMBER 1955

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP78-05551A000100080016-1
• Release Decision: RIPPUB
• Original Classification: C
• Document Page Count: 7
• Document Creation Date: December 9, 2016
• Document Release Date: August 13, 2001
• Sequence Number: 16
• Publication Date: September 1, 1955
• Content Type: REPORT

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AUDIT PRA
IZLV AUDIT UNIT
;September 1955
. , A. Evaluate internal control and adapt audit pro on the beets of
results. (See Attachment (FIN ) to Audit Program.)
Off' ACCOUNT AND ))ALT SUMM! ACCC INGS.
cash balancer
(I Count oath, reconcile to audit date, and agree to
isubeidi.ary ledger accounts
(2) Take trial balance of subsidiary ledger and agree to
ly y accounting'k
oncile bank accounts and agree to subsidiary ledger
Ira bank balances directly
all bank accounts have Headquarters
appro
(6) Test footings in subsidiary lodger.
(7) Test debit postings from voucher register to cash
subsidiary ledger.
(d Test credit postings from subsidiary ledger to Yo
register#
b. Check for excess of mW currencies over current needs.
Observe safekeeping procedures*
d. Check procedure used in establishing rates of, and disbursing,.
foreign currency.
2. CAC FCC ' AND COMMODIf S t
Check for compliance with pertinent regulatory requirements,,
a. Verify balance of control account.
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1 Take trial balance of subsidiary ledger and agree to
monthly teary' accounting.
(2) Age.
(3) Select accounts for confi
Test footings in subssidiar,
(5) Test debit postings from voucher register to
subsidiary ledger.
(6) Test credit post!;
register,
S)
bssidiary ledger to voucher
Toot of transfer transactions is accomplished under voucher
and control Journal section.
possible, and check with operational
worded accounts.
anco*
Take trial balance of sub
Test foot a.llotmssnt accounts.
Toot postings from voucher register to subsidiary
z.
Trace allotment totals per subsidiary ledger accounts
4. Steps
ALA ACCOUMt
to natusre of account+.
UT/0 LIGATION CONTROL RECORDS PROCEDURES.
a* Review =pens* and obligation subsidiary for proper
recording of obligations.
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tinting.
F r NTI L
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}R AND rRL JOURNAL,
a. Agree beginning balances to prior monthly summary accounting
ushers into register.
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propriety ..... ~..,~..~, ,~...~..~.~v~ use,
of expense or disbursement, approval, distribution, and
a~~rcvxa=s,wmsn?i~?-
d. check all property purchases to Schedule R.l, to ins that
all property subject to financial control is being recorded properly
e. oot and cross-font. voucher register and agree ending
bta tn~-g fro asx~s+i to .-?-----__ _ _ _ _..._ ,
Review other months for unusual t
STATI(W/BALI;B-AOTIVITIFZ/PROJBCTS OP TI G ON ANO ACC'
I. AMIB 'R c 'I' ..
INP10yeo-Dependent Rousing,
Count and, reconcile funds to Base finance records.
cords
toorda used to ascuaulate expenditures r- by
gard to allowable ezpcnses paid
(5) Review lease files for co ,,llance with regulations.
(2) Review procedures used in h dling
as is re
orted
p
-
as V quir.O in
b. Moto Pool.
Count and. reconcile finds to Bess finance recorded
(2) Review procedures used in hand n
f
d
; :
un
s, records,
safekeeping, etc.
Review dispatch control over vehicles fort
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control over official and nonoffis3 , use.
(b) Determining that nonofficial
recorded, billed and co .lsoted.
of 'aea.&CISS
that vehicle status reports are are asaabrittc
(4 eterm nee
gas aie lss &Ad changes in vehicle Muse in accordance with
Supply 'roa rement Funds.
(1) C* =t and reconcile funds to Base finance records.
(2) Review procedures used in 'hmadling fur,
safekeeping, etc.
d. Indigenous Payroll.
Post time and att
(b) Test-foot tie and attendance repor
Check that all Knees cn payroll are suppo
ttena ce regards (1 check
Test a t
(2)
(4)
charges to leave
Test amputation of earnings on payroll ry
and oroaarfoot Payroll . .
(6) Teo
ff of current payroll if feasible
(9) Check Base units for adequate attendance control
e accumulation records and procedures.
payroll. sass :ry to signed payrol
thholding tax auals or tam paymM5o
gyrates paid to persosanel records.
ec ordse
Verify increases to appropriately app,
e and attendance records to payroll
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attendance records (ioo% aheck)+
Check that all, names on poll are supported by
(b) Test-foot time and attendance reports.
Test computations of earnings on payroll s .
foot and cross-foot payroll sur7.
Verify payroll xy to signed payroll.
(g Verify withhold ng taxes to amounts transferred
Readquarters.
(6) Test salaries Paid to contracts.
(7)
o is a trac
Observe pay off of payroll, if feasible.,
ties#
onello funds to Base finance records.
(2) Review inters] records and procedures utilis"
and in collecting, accumulating and
advance fund
ndlin
h
g
a
1
accounting for mess receipts. Make appropriate toots based upo
records utilized at individual Bases.
Review inventory control (receiving* recording and
a and records for adequacy.
,,w,+. Col and P q) above will be subject to revision
tandsrd procedures and -Ragul.atl.OnSt nvx ueui
finalized.
(r
account
4TIAL
and have. auth
(2)
satekeep:
to be determined accord
:hoeo activit ee projects which are responsibi
to obligate and expend, funds.
and reconcile funds to Base finance record.t*
procedures used in handling funds, records,
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dnistratf,ve asectic n of vrMem+ ..1..,._ P--- ---
D. Prepare
beequent Visits.
IA
STi4 `Iox E PROP Ty REcc u AND
A. ltaatea interal control ant
reeuits. (8e. Attachment (PROPER
Be PR t" RECORD EsTS.
1.
rtcorde,
2* 'sot
,t .audit
,t audit program on the basis of
Program.
nas of property from Schedule Z-I into stock
receiving section's records into stock records.
- A-a-a ?'Jutuer5 Lfl o stock record cards,
and issue V Ucherr. _ - - .,4.,~ w wm app-; ?tata. e acquisition
Test foot stock record cards.
6. Test on- hand balances per stock record cards to quantities is
houses.
7. Test quantities in varehoue,as to on-hand balances on Applicable
stock record careda-
3
f as on, and approval,
10 "eat record control over expendasble property,
y ,c uas aa+ezit orta3 and Reports of Survey) for
pr-ptd.aaty docuaaa
t ti
A[ 51AOOQV0080016-1
stock record cards.
9, Review adjaaatmentas betr eo physical .inventory and and stock record
cards (per I-nvnta
r
Toot latest physical inventory to-
Te*'t current consolidated memorandum receipts (I) back t3 ugh
nsoli:a ted X/Ra and basic vouche
rs to Stock record card entries
12. Test bas
cards and Into.
uisition and issue vouchers thwmit 'k hock record
d 8Ub
~__ _
$ec efl cosiBOlic tions thereof,
Test current consolidated WAS to Seotione concerned to determine
a. Balances shown are. actually in use.,
be Responsible officer saitatalne adequate supervision and
word control over property (chapter 24
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FIDE T1AL,
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so Property is being used as intended and in aeoordance with.
lattons.
During above tests observe and make notations on excess property
id and c
re Check List for subsequent visit
A. lOUow- of action on
-7-
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AM
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