Question
Control Activities
Do cashiers have their own unique username and password to access registers?
Are there any policies for cashiers completing transactions for other employees?
Are there controls put in place for price overrides?
3.1 Does a price override report print on a daily basis?
Are there controls put in place for the use of coupons?
4.1 Does a coupon scanning report print on a daily basis?
Is there a limit to how much money a cashier can return to a customer?
Are the drawers reconciled more than once a day?
Does the cashier reconcile their own drawer?
Does more than one employee complete the deposit?
Is the deposit taken to the bank by an employee?
Is the safe reconciled on a daily basis?
Question
Information systems and communications
Do reports print out on a daily basis?
Is there backup for power outages?
Is the information technology system up to date in regards to industry standards?
Question
Monitoring
Is there any supervisor employed?
2. Are security devices installed on the workplace like CCTV Cameras?
Are checkups done on regular intervals?
Is the software used by the Cashier is well developed?
Do the company's policies embed the monitoring purpose?
Is there any process held like evaluation of cashier and software's.?
Develop and complete an internal controls questionnaire for either an asset or liability-related business cycle within the selected organization. Include questions regarding important characteristics of the following process components: a. Control environment b. Risk assessment c. Control activities d. Information systems and communications e. Monitoring