Untuk Sheet 1 Nlai Untuk Matakuliah Perpajakan I dan Sheet 2 untuk Matakuliah Auditing I, klik dibawah ini.....
NILAI UJIAN AKHIR AUDIT & PERPAJAKAN.xls
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http://www.4shared.com/file/219709880/5e66959/SOAL_AUDIT.html
http://www.4shared.com/file/219688836/4ce1eaa6/SOAL_PAJAK.html
http://www.4shared.com/get/109457564/cf5ca52b/STANDAR_AKUNTANSI.html
List of Audit Findings
The audit findings to be classified in the following 03 categories
- Fraudulent Findings (FF).
- Significant Findings (SF).
- Less Significant Findings (LSF).
While categorizing any audit finding in to any of the above category, the auditor will use his own judgement based upon ground situation and materiality principles. His judgement should found its basis from the guiding principles / rationale provided in this audit frame work. For reference purposes a comprehensive list of various audit findings in each of the above categories is appended below. However, this is not a rigid classification and the auditor’s judgement will have a final word in the classification of an audit finding.
A) FRAUDULENT FINDINGS
As stated earlier irregularities under this head will include acts of frauds, forgeries, embezzlements and defalcations on the part of the Manager/ staff of the branch, irregularities showing wilful omissions and commissions with a view to defraud the Bank and inflict pecuniary loss and cases of tempering of records and suppression of material facts with malafide intention shall also be covered under this head.
B) SIGNIFICANT FINDINGS
The following irregularities may be classified as Significant Findings:
1) Shortage of cash without malafide intentions and/ or non-reporting thereof.
2) Allowing the Chief/ Head Cashier to operate the Cash Safe singly during the business hours.
3) Lack of control over one set of Test Keys by the Manager
4) Advances; allowed/ disbursed without requisite securities specified in the sanction advice.
5) Shortfall in Godowns of Cash Credit Borrowers, Small Loan/Finance pledged accounts or stock held in lieu of advances against Merchandise.
6) Shortage in securities held by the branch
7) Non-observance of the Exchange Control Regulation.
8) Balance of accounts in the Ledgers not authenticated.
9) Day Books and ledgers not checked regularly.
10) Un-authorised issuance of Bank Guarantees and/or without adhering to the prescribed conditions.
11) Keys of the Strong Room/ Cash safes possess by one person singly handed over to some other officers and/or to the joint custodian with the result that the latter possessed both the keys.
12) Manager’s indifference towards checking the working of various department of the branch particularly in respect of balancing of Ledgers/ Books and reconciliation of NBP General Account
13) Acceptance and/or delivery of partial securities (without approval of competent authority), rendering thereby a portion of advance clean
14) Non-registration of Bank’s charge within 21 days from the date of execution of documents.
15) Allowing TODs/ Excess drawing over limit/ drawing power without prior approval / confirmation of the competent authority.
16) Excess payment of Profit on Deposit and/or less recovery of Mark-up on Advances/ Finances, Overdue Bills etc.
17) Keeping of paid cheques as part of cash without necessary entries in the ledger account, scroll and cash balance book.
18) Manager not signing the debit vouchers for the following accounts (subject to the approval of the competent authority, where necessary)
i) Suspense Account ii) Sundry Deposit Account
iii) Expenditure Account iv) Income Account
iv) Dormant / In-operative, Unclaimed Deposit Account v) Miscellaneous Office Account.
19) Lockers Rents are in arrears / non-recovery of lockers rent more than three years.
20) Bills/Cheques purchased beyond Manager’s discretionary powers without sanction/confirmation of the competent authority.
21) Non-deduction and/or less recovery of Zakat.
22) Debits to customer’s Account without authority.
23) Serious omission in the execution of documents of Advances/ Finances (subject to BLA certificate).
24) Allowing the documents to become time-barred due to non-diarization, negligence etc.
25) Opening of Account without introduction or with incomplete address, which rendered the trace of the parties difficult.
26) Non-Checking of the closing cash balance and Clean Cash Book by the Manger/ authorised officer.
27) Signing of the cash receipt counter foils by the receiving cashier only, without counter signatures of the officers.
28) Keeping of cheques against payment as part of cash without necessary entries in the respective ledger account, scroll and cash balance book.
29) Payment made without verification of check signal.
30) Incomplete progressive balance book and or its compilation by unauthorised officials (Manual Branches).
31) In-effective control of Manager/ Operation Manager over the stocks of Cheque Book, DDs, MTs, TTs, POs, Books etc and Prize Bonds, Foreign Currency, Travellers Cheques & Other important Security / Control Documents etc.
32) Cash was found excess to holding/ Insurance capacity for a significant period / instances.
33) Retention of Government Funds - Proceeds of Collection Accounts were not remitted to link offices as per standing instructions.
34) Wrongful posting in the Customer’s Accounts.
35) Incidental Charges deducted from the Current Account holders and not credited to Commission Account.
C) LESS SIGNIFICANT FINDINGS
All those deviations, which occur due to carelessness or negligence and if allowed to continue, may possibly lead to losses to the Bank will be classified under this category-
1) Incorrect balancing of ledgers/ books/ accounts not resulting in fraud/ forgery.
2) Non-despatch of Balance Confirmation Slips/ Statement of Account as per to account holders as per laid down procedure.
3) Default in submitting periodical returns to the Controlling Office.
4) Stop payment instructions not properly recorded.
5) Daily List for diarising due dates not maintained.
6) Manager/ Authorised Officials did not carry out checking of Godown at least once a month at regular intervals.
7) Non-verification of signatures on Draft, Advices, Letters of authority etc.
8) Non-verification of the Bank Cash Balance at various intervals.
9) Entries in the Vault Register not jointly checked / authenticated and/ or register Vault Register not placed in Strong Room.
10) Surprise balancing of books/ ledgers not carried out
11) Standing instructions not carried out on due dates.
12) Delivery of Cheque Books without proper acknowledgements
13) Cheques creating temporary overdrafts not referred to in the Cheques Referred & Returned Register.
14) SPM, Head office, Controlling Offices circulars and circular letters / other security documents not updated/ in-complete with Branch.
15) Securities held, not re-valued from time to time.
16) Follow-up / monitoring of stuck up advances are not regular/ appropriate.
17) Renewal proposals not submitted in time.
18) Advices of D.Ds, MTs., etc. not despatched the same day.
19) Waiver off exchange, commission and other charges without approval of the competent authority.
20) Accounts opened without ascertaining genuineness of the prospective account holders and/or opening of the accounts without Manager’s approval.
21) Non-observance of the prescribed security measures.
22) Audit vouchers neither sorted out nor arranged date-wise.
23) In-operative/ Unclaimed Deposit Accounts not transferred from the Current and Saving Bank Accounts.
24) Entries lying outstanding in Suspense Account more than 30 days in violation of SBP Prudential Regulation for extra ordinary amounts, the findings may be considered as significant.
25) Payment of Deceased Account holders without completing the prescribed formalities and prior permission of Controlling Office.
Sumber :
http://www.4shared.com/get/142603566/ad55272b/112_-_Sample_List_of_Audit_Fin.html
http://www.4shared.com/get/66989075/a1198903/Auditing_Standards_-_2.html
http://www.4shared.com/get/66989053/7a4c4eb4/Auditing_Standards_-_1.html
http://www.4shared.com/get/93536435/111538ec/DAVID_RICCHIUTE-_Auditing_8e.html
http://kanwilpajakwpbesar.go.id/file_share/pnu/uu_28_2007_kup.pdf
