Company’s Name

Audit Program on
CASH
Done Date W/ Remarks
By P
Ref.
AUDIT OBJECTIVE:
To ascertain that cash balances represent cash on hand or held on
deposit by 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 loss 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
BALANCES
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 hand and other funds on
hand under the custody of the treasurer/cashier/fund
custodian, which from part of the cash items and obtain
certification from the fund custodian.
10. Other substantive procedures for CASH.

11. Conclude on the results of the work performed.

X
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.