Carlen Apuya Gwapa Kaayo

In: Business and Management

Submitted By carlenapuya
Words 793
Pages 4
EXPENDITURE CYCLE
* AUDIT OBJECTIVES *CONTROLS * TESTS OF CONTROLS Note: in Achieving these audit objectives requires designing audit procedures to gather evidence that either corroborates or refutes management assertions.

Expenditure Cycle Activities & Technologies
• Purchases & Cash Disbursement System * DATA PROCESSING Department: Step 1: Purchasing Department Step 2: Receiving Department Step 3: Accounts Payable Department Step 4: Cash Disbursement Department

AUTOMATED SYSTEM
EFFECT: * Improved Inventory Control * Better Cash Management * Less Time Lag * Better Purchasing Time Management * Reduction of Paper Documents

The REENGINEERED SYSTEM
1. Segregation of Duties 2. Accounting Records and Access Controls

Relationship Between Management Assertions and Expenditure Cycle Audit Objectives

1. EXISTENCE OR OCCURRENCE
Verify that the accounts payable balance represents amount actually owed by the organization at the balance sheet date. Establish that purchases transactions represent goods and services actually received during the period covered by the financial statements. Determined that payroll transactions represent wages for services actually performed during the period covered by the financial statements.

2. COMPLETENESS
Determine that accounts payable represent all amounts owed by the organization for purchases of goods and services as of the balance sheet date. Ensure that the financial statements reflect all goods and services received by the organization, less returns, for the period covered. Verify that the financial statements reflect all wages for services performed during the period covered.

3. Accuracy
Establish that purchases transactions are accurately computed and based on correct prices and correct quantities. Ensure that the account payable subsidiary ledger is mathematically correct and agrees with the general ledger accounts. Verify…...

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