AUDIT UNIVERSE - WITH AUDIT DESCRIPTIONS

Risk
Score
0 - 10
Scale
10.00

Audit
Number

Dept.

Audit Name

DESCRIPTION

Pricing Management

9.71

Sales Not Delivered

8.71

FOB

8.57

Procurement - Outside Construction Contracts, Facilities

Proper bidding, execution of all terms
Svcs.
Management, Process
& conditions/ Operational
Improvement, Procurement Process improvements/Contract oversight

8.57

Record
Retention/Destruction

Adequate protection, appropriate

destruction of paper and electronic
data

8.29

Password Security

Are passwords secure?XYZ System

contains sensitive information,
access is supposed to be restricted

8.14
8.14
8.14

H
H
H

7.86

Fraud
Data Security
Protected Customer
Info
Return Trailers

7.86

7.71

MH

Internet Sales &

Fulfillment
Payroll Issues

7.71
7.57

MH
MH

General Operations
Jewelry Operations

7.57

MH

7.29

MH

Business Continuity
Plan
Call Center

6.71

MH

HIPPA, Personal
Information

6.71

MH

Processed @ East, Controls?

6.57

MH

Gift Card Orders &

Adjust.
Payroll Integrity

6.57

MH

Consolidated RTV's

Accuracy, Content and packaging,

Vendor complaints/SKU accuracy,
store accountability and inventory

6.43

Sauder returns

6.43

PWC Audits

6.43

Vendor Accounts

6.43

Returns Not Captured

6.14

Trailer Audits

Are stores accepting SPO returns?

Accounting for damages
Any audit findings that require followup by IA?
Establishing and maintaining integrity
of vendor accounts
Proper accounting for damaged
returns - markdown or RTV
Scanning merchandise off trailer at
store, compare to manifest (ongoing)

6.00

Markdowns

6.00
6.00

M
M

5.71

5.71

5.57

CSKU
Credit Applications Security
FJ Return Room Security
Super Users &
Security'
Order Picking/Stock
Status

5.29

ML

Background Checks

5.29

ML

Buyers

Expense Reports

5.29

ML

Buyers

FCPA

Effectiveness of promotions,
determining optimum price
Correct inventory - not overvalued
Major issue with PWC
Correct terms, system defaults,
receipt accuracy, RECDOC/Freight
bill matching, store direct receipts.

Store Security/Shortages/Fraud

Process improvement
Ongoing audit
Data security
Accuracy, store transfers, RTV's to
87, store returns to order picking,
process improvement
Accuracy, potential for fraud, impact
on store sales
Request audit from R. Diehm

Accuracy of records, file maintenance,

updates, physical security, confidentiality

Potential for process improvement

Return Room (87/98) - security,
accuracy, process improvement
Do we have one? Is it adequate to
deal with catastrophe?
Overview of operations, Adj to
Incl. BT Customer Svc., QA team,
customer accts
"Closed" report
General application (HR)
Health Insurance Portability &
Specific issues with Hearing Aid and Accountability Act of 1996 - Medical
Optical dpets.
Privacy Rule - national standards to
protect the privacy of personal health
information

PDS, Legal issues, System controls

Also other pricing issues - what

drives sales?
Accuracy, process improvement
Chain of custody, from customer to
HSBC
Bandit room, surveillance
Control of ADMIN access to
computer systems (PWC issue)
Accuracy, process improvement picking, put-away, location,
verification
Are they effective? Information kept
confidential? State variations
Proper currency conversions, any
FCPA flags?
Foreign Corrupt Practices Act - are
buyers in compliance with federal
regulations?

Return of unused Promo cards,

accounting
Fair Pay, Sexual Harassment, ADA,
Withholding

5.14

ML

Energy Management

4.86

ML

4.86
4.43

ML
ML

Safety/Asset
Protection Comm.
Food Service
Safety

4.29

ML

Bad checks

4.14
4.00

ML
ML

3.86
3.86

ML
ML

Overs/Shorts
Adjustments to Sales
Audit
Public Relations
Repair Facility

3.71

ML

Use of Bypass SKU

3.57

PC Software

3.57

CDL

3.29
2.86

L
L

Safety
PLU

2.29
2.29

L
L

Store Self Audits

Safety

1.43

Safety

0.86

Merchandise Pick-up

0.00

Fine Jewelry

PPE, Material Handling & Storage,

LOTO

Cost issues, code compliance,

monitoring, procurement
Proposal under consideration to
merge these 2 functions
Overview of operations
Personal Protective Equip. hardhats, safety glasses, steel-toed
shoes, etc./Forklifts/Lock-Out TagOut

Are they meeting as scheduled?

Effectiveness of committees

Incl. fake money orders + certified

checks, Collection process
Fraud deterrent, interviews
Who has authority, Controls?

Store 98

Emergency plans

Housekeeping/Fire Safety/ADA

Ergonomics, BBP, Confined Space

Entry, RTK, LOTO, Machinery &
Machine Guarding

Overview of operations
Accounting for customer repairs,
security
Frequency, monitoring (part of
RegisterMon?)
Proper site licenses, copyright
compliance
Commercial Driver's License - US
Dept. of Transportation regulations
Means of egress
Accuracy, Vendor/Buyer issues
See "Store Self Audits" tab
Compliance with company policies
and state/federal regulations - aisle
widths, ADA accessibility, tripping
hazards, escalators, etc.
Bloodborne Pathogens, Right-toKnow, Lock-out/Tag-out
Assuring correct mdse is picked up
by customer, reecored on log
Security issues - receiving,
transporting, check-in, daily
accounting

Ongoing to meet state regulatory

requirements, part of DM audit
Fire extinguishers, training, evacuation
planning, sprinkler access and
maintenance/Awareness training

AUDIT UNIVERSE - WITH AUDIT DESCRIPTIONS

Risk Score

Audit
Number

Dept.

Audit Name

DESCRIPTION

0 - 10
Scale

H,MH,M,
ML,L

7.7
4.4

MH
ML

3.6

7.6

MH

Jewelry Operations

6.6

MH

Consolidated RTV's

5.6

Order Picking/Stock
Status

Accuracy, process improvement picking, put-away, location,

verification

6.1

Trailer Audits

Scanning merchandise off trailer at

store, compare to manifest (ongoing)

7.9

Return Trailers

Accuracy, store transfers, RTV's to

87, store returns to order picking,
process improvement

8.7

FOB

Correct terms, system defaults,

receipt accuracy, RECDOC/Freight
bill matching, store direct receipts.

0.9

Merchandise Pick-up

0.0

Fine Jewelry

Assuring correct mdse is picked up

by customer, reecored on log
Security issues - receiving,
transporting, check-in, daily
accounting

1.4

Safety

Ergonomics, BBP, Confined Space

Entry, RTK, LOTO, Machinery &
Machine Guarding

Bloodborne Pathogens, Right-toKnow, Lock-out/Tag-out

3.3
2.3

L
L

Safety
Safety

Emergency plans
Housekeeping/Fire Safety/ADA

Means of egress
Compliance with company policies
and state/federal regulations - aisle
widths, ADA accessibility, tripping
hazards, escalators, etc.

2.3
6.0

L
M

Store Self Audits

Markdowns

6.0
6.4

M
M

CSKU
Sauder returns

2.9

PLU

10.0

Pricing Management

4.1

ML

Overs/Shorts

8.1
8.1
4.9

H
H
ML

8.3

Fraud
Data Security
Safety/Asset
Protection Comm.
Password Security

7.6

MH

5.7

6.7

MH

HIPPA, Personal
Information

5.3

ML

Background Checks

DISTRIBUTION LOGISTICS
General Operations
Safety

PPE, Material Handling & Storage,

LOTO

CDL

Business Continuity
Plan
FJ Return Room Security

Potential for process improvement

Personal Protective Equip. hardhats, safety glasses, steel-toed
shoes, etc./Forklifts/Lock-Out TagOut
Commercial Driver's License - US
Dept. of Transportation regulations
Return Room (87/98) - security,
accuracy, process improvement
Accuracy, Content and packaging,
Vendor complaints/SKU accuracy,
store accountability and inventory

See "Store Self Audits" tab

Also other pricing issues - what
drives sales?
Accuracy, process improvement
Are stores accepting SPO returns?
Accounting for damages
Accuracy, Vendor/Buyer issues
Effectiveness of promotions,
determining optimum price
Fraud deterrent, interviews

Store Security/Shortages/Fraud

Process improvement
Ongoing audit
Proposal under consideration to
merge these 2 functions
Are passwords secure?XYZ System
contains sensitive information,
access is supposed to be restricted
Do we have one? Is it adequate to
deal with catastrophe?
Bandit room, surveillance

General application (HR)

Health Insurance Portability &
Specific issues with Hearing Aid and Accountability Act of 1996 - Medical
Optical dpets.
Privacy Rule - national standards to
protect the privacy of personal health
information
Are they effective? Information kept
confidential? State variations

3.7

ML

Use of Bypass SKU

Frequency, monitoring (part of

RegisterMon?)
Any audit findings that require followup by IA?
Accuracy, potential for fraud, impact
on store sales
Proper site licenses, copyright
compliance
Control of ADMIN access to
computer systems (PWC issue)

6.4

PWC Audits

7.9

3.6

Internet Sales &

Fulfillment
PC Software

5.7

Super Users &

Security'

8.6

Procurement - Outside Construction Contracts, Facilities

Proper bidding, execution of all terms
Svcs.
Management, Process
& conditions/ Operational
Improvement, Procurement Process improvements/Contract oversight

5.1

ML

Energy Management

Cost issues, code compliance,

monitoring, procurement

8.1

Data security

7.3

MH

Protected Customer
Info
Call Center

6.7

MH

4.3

ML

4.0

ML

6.0

5.3

ML

Buyers

Expense Reports

5.3

ML

Buyers

FCPA

4.9
3.9
8.6

ML
ML
H

Food Service
Public Relations
Record
Retention/Destruction

3.9

ML

Repair Facility

6.4

6.6

MH

Payroll Integrity

Establishing and maintaining integrity

of vendor accounts
PDS, Legal issues, System controls

7.7

MH

Payroll Issues

Request audit from R. Diehm

9.7

Sales Not Delivered

6.4

Returns Not Captured

Correct inventory - not overvalued

Major issue with PWC
Proper accounting for damaged
returns - markdown or RTV

Overview of operations, Adj to

customer accts
Processed @ East, Controls?

Gift Card Orders &

Adjust.
Bad checks

Incl. fake money orders + certified

checks, Collection process
Who has authority, Controls?

Adjustments to Sales
Audit
Credit Applications Security

Vendor Accounts

Chain of custody, from customer to

HSBC

Proper currency conversions, any

FCPA flags?
Foreign Corrupt Practices Act - are
buyers in compliance with federal
regulations?
Overview of operations
Overview of operations
Adequate protection, appropriate
destruction of paper and electronic
data

Store 98

Accounting for customer repairs,

security

NS

Fire extinguishers, training, evacuation

planning, sprinkler access and
maintenance/Awareness training

Ongoing to meet state regulatory

requirements, part of DM audit

Are they meeting as scheduled?

Effectiveness of committees

Incl. BT Customer Svc., QA team,

"Closed" report
Return of unused Promo cards,
accounting

Fair Pay, Sexual Harassment, ADA,

Withholding
Accuracy of records, file maintenance,
updates, physical security, confidentiality

AUDIT UNIVERSE - SORTED BY RISK SCORE

Audit
Dept
Number

RISK
RISK
SCORE RATING

Audit Description

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38

Pricing Management
Sales Not Delivered
FOB
Procurement - Outside Svcs.
Record Retention/Destruction
Password Security (EJ)
Store Security/Shortages/Fraud
Data Security
Protected Customer Info
Return Trailers
Internet Sales & Fulfillment
Payroll Issues (request)
General Operations
Jewelry Operations
Business Continuity Plan
Call Center
HIPPA, Personal Information
Gift Card Orders & Adjust.
Payroll Integrity
Consolidated RTV's
Sauder returns
PWC Audits

39
40
41
42
43
44
45
46
47
48
49
50
51

Bad checks
Overs/Shorts
Adjustments to Sales Audit
Public Relations

52
53

Merchandise Pick-up
Fine Jewelry

Vendor Accounts
Returns (Not Captured)
Trailer Audits
Markdowns
CSKU
Credit Applications - Security
FJ Return Room - Security
Super Users & Security
Order Picking/Stock Status
Background Checks
Buyers
Buyers
Energy Management
Safety/Asset Protection Comm.
Food Service
Safety

Repair Facility - Store 98

Use of Bypass SKU
PC Software
CDL
Safety
PLU
Store Self Audits
Safety
Safety

Expense Reports
FCPA

PPE, Material Handling &

Storage, LOTO

Emergency plans

Housekeeping/Fire Safety/ADA

H
H
H
H
H
H
H
H
H
H
H
MH
MH
MH
MH
MH

10.00
9.71
8.71
8.57
8.57
8.29
8.14
8.14
8.14
7.86
7.86
7.71
7.71
7.57
7.57
7.29

MH
MH
MH

6.71
6.71
6.57

MH
M
M
M
M

6.57
6.43
6.43
6.43
6.43

M
M
M
M
M
M

6.14
6.00
6.00
6.00
5.71
5.71

M
ML
ML
ML
ML
ML
ML

5.57
5.29
5.29
5.29
5.14
4.86
4.86

ML
ML
ML
ML
ML
ML
ML
L
L
L
L
L
L

4.43
4.29
4.14
4.00
3.86
3.86
3.71
3.57
3.57
3.29
2.86
2.29
2.29

L
L

1.43
0.86

0.00

Ergonomics, BBP, Confined

Space Entry, RTK, LOTO,
Machinery & Machine Guarding

Audit Number

Size, Complexity, Liquidity

External Environment
20%
15%
Asset size, Complexity Degree of Geograph- Financial Competetiv Impact of
liquidity, or or volatility autoical
&
e Conditions customers,
transaction of activities mation
Dispersion Economic
suppliers.
volume
conditions
Govt regs.

DISTRIBUTION LOGISTICS
General Operations
DL
DL

06
06
06
06
06
06

DL
DL
DL
DL
DL
DL
DL/AF

Safety

PPE, Material Handling

& Storage, LOTO

CDL
Jewelry Operations
Consolidated RTV's
Order Picking/Stock Status
Trailer Audits
Return Trailers
FOB

STORES
Merchandise Pick-up
Stores
Fine Jewelry
Stores
Stores/LP Safety
Ergonomics, BBP,
Confined Space Entry,
RTK, LOTO, Machinery
& Machine Guarding
Stores/LP Safety
Stores/LP Safety
Stores
Stores
Stores
Stores
Stores
Stores
Stores

Emergency plans
Housekeeping/Fire
Safety/ADA
Store Self Audits
Markdowns
CSKU
Sauder returns
PLU
Pricing Management
Overs/Shorts

Internal
Environment 15%
Organizational,
operational,
technological or
economic changes

Ethical climate,
pressure on
mgmt to meet
objectives

Control Envir & Management

20%
Competence, Mgmt
adequacy,
judgments
integrity of
& acctng
personnel
estimates

Internal Control Systems

15%
Acceptance Results of
of audit
previous
findings &
audits
corrective
action taken

Adequacy &
effectiveness
of system of
internal
controls

Time Since Last

RISK RISK RATING
RISK
Audit 15%
SCORE
SCORE
3 - Never audited
Abso- H - High MH 0-10 Scale
2 - Within 2
lute - Med-Hi M years
Med ML 1 - Within 1 year
Med-Lo L 0 - Current year
Low

2
3
3
3
3
3
2
3

2
1
2
3
3
3
3
3

0
0
1
1
1
1
3
3

1
2
2
2
1
2
3
1

0
0
0
0
0
0
0
1

0
0
0
0
0
0
0
1

3
3
0
0
0
0
0
1

1
2
2
2
2
2
2
2

1
1
1
0
0
0
0
0

1
1
2
2
1
2
2
2

1
1
1
1
1
1
1
1

0
1
2
1
1
2
2
2

0
1
1
0
0
2
0
0

0
1
0
0
0
2
0
0

3
0
3
3
3
1
3
3

2
3

1
2

3
0

2
3

1
0

0
0

2
0

0
0

0
0

2
1

0
1

2
1

0
1

0
1

0
0

1
3
2
2
1
2
3
2

1
3
2
3
1
2
1
2

0
3
3
1
1
1
2
1

2
3
3
3
2
2
2
3

0
1
2
0
0
0
2
0

0
2
2
0
1
1
3
0

2
0
1
0
2
2
1
0

2
0
0
3
2
1
2
2

2
0
0
0
0
0
2
1

1
2
1
2
1
1
2
2

0
1
1
0
1
0
2
1

1
0
1
1
1
2
0
2

2
0
0
0
2
2
0
1

0
0
0
0
3
2
0
1

0
0
3
2
2
0
3
0

1.58
1.20

MH
ML

7.71
4.43

1.10
1.57
1.45
1.33
1.40
1.60
1.70

L
MH
MH
M
M
H
H

3.57
7.57
6.57
5.57
6.14
7.86
8.71

0.78
0.68
0.85

L
L
L

0.86
0.00
1.43

1.07
0.95

L
L

3.29
2.29

0.95
1.38
1.38
1.43
1.02
1.85
1.17

L
M
M
M
L
H
ML

2.29
6.00
6.00
6.43
2.86
10.00
4.14

06
06
06
06
06

LOSS PREVENTION/RISK MGMT

Store Security/Shortages/Fraud
LP
Data Security
LP
Safety/Asset Protection Comm.
LP
Password Security (EJ)
LP
Business Continuity Plan
LP
FJ Return Room - Security
LP

3
2
1
2
2
3

3
3
1
2
3
2

3
1
0
1
2
0

3
2
3
3
3
0

2
3
0
0
0
0

0
0
0
0
0
0

1
2
0
3
2
0

0
2
2
2
2
2

1
0
0
0
0
1

2
1
2
2
1
1

2
1
1
1
0
1

2
2
1
3
2
3

0
0
0
0
1
0

0
0
0
0
0
0

3
3
3
3
3
3

1.63
1.63
1.25
1.65
1.57
1.35

H
H
ML
H
MH
M

8.14
8.14
4.86
8.29
7.57
5.71

06
06

HUMAN RESOURCES
HIPPA, Personal Information
HR
Background Checks
HR

2
1

1
1

2
2

2
3

0
0

0
0

3
2

2
1

0
0

1
3

0
0

2
1

1
0

0
0

3
3

1.47
1.30

MH
ML

6.71
5.29

INFORMATION SERVICES
Use of Bypass SKU
IS/ST
PWC Audits
IS
Internet Sales & Fulfillment
IS/CC
PC Software
IS
Super Users & Security
IS

1
3
3
2
2

1
3
2
2
2

1
2
2
0
1

3
3
1
3
0

0
0
2
0
1

0
0
3
0
0

1
2
2
2
2

1
1
1
1
1

0
0
0

1
2
2

0
0
1

2
3
1
1
3

0
3
0
0
0

0
1
0
0
0

3
1
3
3
3

1.12
1.43
1.60
1.10
1.35

ML
M
H
L
M

3.71
6.43
7.86
3.57
5.71

07

REAL ESTATE & DEVELOPMENT

Procurement - Outside Svcs.
RE
Energy Management
RE
Universal Waste
RE

2
1
2

2
1
1

0
1
0

3
1
3

2
1
3

2
1
3

1
1
3

1
2
0

1
1
2

2
1
0

2
0
0

3
1
0

0
0
0

0
0
0

3
3
3

1.68
1.28
1.33

H
ML
M

8.57
5.14
5.57

06
06
06
06
06
07

CREDIT & COLLECTIONS

Protected Customer Info
C&C
Call Center
C&C
Gift Card Orders & Adjust.
C&C
Bad checks
C&C
Adjustments to Sales Audit
C&C
Credit Applications - Security
C&C

3
3
2
1
2
3

3
3
1
1
1
1

1
1
1
1
2
1

0
0
3
2
0
3

0
0
0
1
0
0

0
0
0
0
0
0

3
2
2
1
0
2

3
3
1
1
1
1

0
0
1
0
0
0

1
1
2
1
2
2

1
1
1
1
1
0

2
1
3
2
2
3

0
0
0
0
0
0

0
0
0
0
0
0

3
3
3
3
3
3

1.63
1.53
1.47
1.18
1.15
1.38

H
MH
MH
ML
ML
M

8.14
7.29
6.71
4.29
4.00
6.00

ADMIN & GOVERNANCE

Buyers
Expense Reports
AG
Buyers
FCPA
AG
Food Service
AG
Public Relations
AG
Record Retention/Destruction
AG
Repair Facility - Store 98
AG
Boscoverage
AG

1
1
2
1
3
1
2

3
2
2
1
3
1
1

0
0
3
3
2
1
1

3
2
3
3
2
1
1

0
1
0
1
1
0
0

3
3
1
1
0
1
1

2
3
0
0
3
2
1

0
0
0
0
2
1
2

1
1
0
0
0
0
2

1
1
2
1
2
1
2

1
1
1
1
0
1
2

1
1
1
1
2
1
2

0
0
0
0
0
0
0

0
0
0
0
0
0
0

3
3
3
3
3
3
3

1.30
1.30
1.25
1.13
1.68
1.13
1.60

ML
ML
ML
ML
H
ML
H

5.29
5.29
4.86
3.86
8.57
3.86
7.86

ACCOUNTING/FINANCIAL
Vendor Accounts
AF
Payroll Integrity
AF
Payroll Issues (request)
AF
Sales Not Delivered
AF
Returns (Not Captured)
AF

3
3
3
3
2

2
3
3
3
2

3
3
3
3
1

3
3
3
3
3

1
0
0
1
1

0
0
0
1
1

1
1
1
2
2

1
1
1
3
1

0
0
0
0
0

1
2
2
1
1

1
1
3
3
1

1
2
2
3
2

0
2
2
0
0

0
2
2
3
0

3
1
1
0
3

1.43
1.45
1.58
1.82
1.43

M
MH
MH
H
M

6.43
6.57
7.71
9.71
6.43

06
06

06

06

06
07

06

06
06

AUDIT UNIVERSE - RISK ASSESSMENT

Based on "International Standards for the Professional Practice of Internal Auditing"

STORES
Stores
Stores
Stores/LP
Stores/LP
Stores/LP
Stores
Stores
Stores
Stores
Stores
Stores
Stores

Merchandise Pick-up
Fine Jewelry
Safety
Safety
Emergency plans
Safety
Housekeeping
Store Self Audit
Markdowns
CSKU
Sauder returns
PLU
Pricing Isssues
Overs/Shorts

LOSS PREVENTION
Fraud
LP
Data Security
LP
Safety/Asset Protection Comm.
LP
Password Security (EJ)
LP
Business Continuity Plan
LP
FJ Return Room Security
LP
HUMAN RESOURCES
HIPPA, Personal Information
HR
Background Checks
HR
INFORMATION SERVICES
Use of Bypass SKU
IS
PWC Audits
IS
Internet Sales & Fulfillment
IS
PC Software
IS
REAL ESTATE & DEVELOPMENT
Procurement - Outside Svcs.
RE
Energy Management
RE
CREDIT & COLLECTIONS
Protected Customer Info
C&C
Call Center
C&C
Gift Card Orders & Adjust.
C&C
Bad checks
C&C
Adjustments to Sales Audit
C&C
ADMINISTRATION & GOVERNANCE
Buyers
Expense Reports
AG
Buyers
FCPA
AG
Food Service
AG
Public Relations
AG
Record Retention/Destr
AG
Repair Facility @ 98
AG
ACCOUNTING & FINANCIAL
Vendor Accounts
AF
Sales not Delivered
AF
Returns not Captured
AF

Coordinating activities
of & communicating
info among board,
external auditors &
mgmt

Communicating Risk
& Control Information

Ensuring effective
organizational
performance mgmt &
accountability

Promoting Ethics &

Values

Governance

Safeguarding of
Assets
Compliance with
Laws, Regs &
Contracts

Effectiveness &
Efficiency of
Operations

Reliability and Integrity

of Financial &
Operational
Information

Control

Compliance with
Laws, Regs &
Contracts

Safeguarding of
Assets

Audit Number
WAREHOUSE/DC
Whse/DC General Operations
PPE, LOTO
Whse/DC Safety
Whse/DC CDL
Whse/DC Jewelry Operations
Whse/DC Consolidated RTV's
Whse/DC Order Picking/Stock Status
Whse/DC Trailer Audits
Whse/DC Return Trailers
Whse/DC FOB

Effectiveness &
Efficiency of
Operations

Risk Management
Reliability and Integrity
of Financial &
Operational
Information

AUDITS

STORE NO. ___________

STORE SELF AUDIT SCHEDULE

YEAR ENDING JAN. 31, 20xx

NO.
003
004

AUDIT PROGRAM
DATA SECURITY
DEPARTMENT MANAGERS

105
107
108

PAGE
REV.
-

FREQUENCY
QUARTERLY
QUARTERLY

SALES CONTROL OFFICE

RECONCILIATION OF TERMINAL OPENING
FUND
SALES CONTROL OFFICE SECURITY

4
5
-

QUARTERLY
QUARTERLY
QUARTERLY

301
]

PROCESSING TAX EXEMPT SALES

STATE TAX EXEMPT DOCUMENTATION

3
-

QUARTERLY
QUARTERLY

502
]]
511
]]]

REQUIRED POSTERS - FEDERAL

REQUIRED POSTERS - STATE
EMPLOYMENT ELIGIBILITY VERIFICATION
9]
EMPLOYMENT OF MINORS - STATE

5
6
-

ANNUALLY
1st QTR.
ANNUALLY
1st QTR.
SEMI-ANNUAL
QUARTERLY

801
801A
804
805

LAYAWAY SALES - JEWELRY

LAYAWAY SALES & HOLDS - CLEAN UP
MERCHANDISE SECURITY - JEWELRY
JEWELRY REPAIR PROC - DEPARTMENT
RECEIVING DIRECT DELIVERIES OF FINE
JEWELRY
VERIFYING FINE JEWELRY SHIPMENT
FINE JEWELRY SHIPMENTS FROM STORES
CONTROL OF DIAMONDS

7
1
7
7

QUARTERLY
ANNUAL
SEMI-ANNUAL
SEMI-ANNUAL

806
807
808
809

EFF.

[I-

FEB

14

QUARTERLY

SUSPENDED

14
6
5

QUARTERLY
SEMI-ANNUAL
QUARTERLY

SUSPENDED

USE THE AUDIT PROGRAM APPLICABLE TO YOUR STATE

] STATE TAX EXEMPT DOCUMENTATION
]] REQUIRED POSTERS - STATE
]]] EMPLOYMENT OF MINORS - STATE

MAR

SUSPENDED

APR

MAY

JUNE

JULY

AUG

SEPT

OCT

OF

1
NOV

DEC

JAN