資源描述：
《internal audit report》由會員上傳分享，免費在線閱讀，更多相關(guān)內(nèi)容在行業(yè)資料-天天文庫。
1、INTERNALAUDITREPORTStocktonCityCouncilMayorGaryA.PodestoVice-MayorGloriaC.NomuraCouncilMembersSteveBestolaridesRichardF.Nickerson,MDLeslieBarancoMartinFrank“Larry”RuhstallerGaryS.GiovanettiCityAuditorF.MichaelTaylorOFFICEOFTHECITYAUDITORAuditReportSYSTEMEVALUATION:GOLFCOURSECASHRECEIPTSMay2
2、004Stockton,CaliforniaMay18,2004StocktonCityCouncilAUDITSUMMARY–SYSTEMEVALUATION:GOLFCOURSECASHRECEIPTSInaccordancewithour2002-2003auditplan,wehavecompletedanauditofGolfCourseCashReceipts.OurauditwasconductedinaccordancewithGenerallyAcceptedGovernmentAuditingStandards.Theobjectiveofourworkw
3、astodeterminewhethertheCity’sgolfcoursecashhandlingpracticeswereinaccordancewiththeCity’spoliciesandprocedures,andeffectiveinassuringthatgolfcoursecashreceiptswereadequatelyprotected.Inaddition,weexaminedcurrentpracticesinvolvingcashhandlingoperationsateachgolfcoursetoassesswhethertheCity’s
4、assetswereproperlysafeguarded.Theresultsofourauditwerecommunicatedtomanagement.Ourconclusionswerebasedonconditionsnotedduringtheexaminationofgolfcourseoperations,interviewswithCitystaff,andreviewofselectedtransactions.Weconcludethatseriousweaknessesexistedinthewaygolfcoursetransactionsandfu
5、ndswerehandled,recordedanddeposited.Becauseoftheseweaknesses,webelievetheCityhasexperiencedfinanciallosses.ParksandRecreationhastakensignificantstepsinaddressingtheweaknessesnoted.Conditionsstillneedingattentioninclude;oversightofmoneyhandling,controlovergiftcertificatesandgolfpasses,inadeq
6、uatechainofcustodyovercash,noncompliancewithCouncilfeeschedule,inadequatesafeguardingofcash,ineffectiveuseofsurveillanceequipment,failuretoobtaincashhandlingtrainingforemployees,andlackofwrittenpoliciesandprocedures.Wereportedtheaboveconditionstomanagementandwillperformfollow-upprocedureson
7、implementationofmanagement’scorrectiveactionplans.Althoughsomelosseshavebeenquantified,overallcontrolweaknessesmakeitimpossibletocalculatehowmuchadditionalrevenueshouldhavebeenrecordedanddeposited.WewouldliketoexpressourappreciationtotheParksandRecreatio
