An excellent resource for budgeting. It is ACCA Bulletin 10. Go to http://www.accaglobal.com/publications/internal_audit_bulletin/ I agree that the audit program for budget control can be used for either public sector or private industry.
Another excellent reference is the IFAC Public Sector Committee Study 13 which includes a checklist on best practices for budgeting. The document is available for free download but site registration is required. Go to www.ifac.org
Jim
At 11:59 PM 1/16/2003 +0000, Kastuv Ray wrote:
On the ACCA website - www.accaglobal.com , there is an ACCA internal audit
bulletin. I can't remember the bulletin no. , it's either 10,11 or 12 - but
there was a good basic programme for budgetary control which can be used for
private industry, as the principles are the same.
Go to the website, then go to publications and downloads can be made of the
bulletin. It is possible to subscribe to this bulletin as it is free.
Kastuv Ray
----- Original Message -----
From: Jim Kaplan <[EMAIL PROTECTED]>
To: <[EMAIL PROTECTED]>
Sent: Thursday, January 16, 2003 10:06 AM
Subject: Auditing the Budget Process
> An AuditNet user has requested an audit of the budget process for private
> industry. If anyone has audited this area and would like to share their
> audit program with AuditNet it would be greatly appreciated.
>
> Currently the following audit programs are in the queue. The following
> audit documents will be posted in February or March. Interested in any of
> them now? For each file desired, send an audit work program, ICQ,
checklist
> or other audit template and receive it via e-mail. This is on a
one-for-one
> basis so if you want multiple programs be sure to include a like number of
> contributions.
>
> Include your name and email address in the body of your contribution in
the
> following format:
> Contributed on (date) by (your name) (your email address).
>
> AS400 Security Audit
> Audit Planning Memo
> Collection Debt Control
> Damaged Stock Processing ICQ
> EITF 88-16 (Carryover of Predecessor Cost in a Leveraged Buyout ) Model
> Spreadsheet
> Healthcare Claims Processing Risk Assessment
> Inventory Observations
> Payroll-Human Resources Operations
> Pharmaceutical Audit Program
> SAP-HR Audit Program
> Sarbanes-Oxley Risk Matrix
> Supermarket Perishables Audit Program
>
> After Sales Support- Warranty Arrangements
> After Sales Support- Maintenance&Servicing
> After Sales Support- Spare Parts & Supplies
> Cash Advance ICQ
> Catalog Circulation Audit
> Cisco Router Audit Program
> Consumer Leases
> Contracts Audit Program
> Engineering Maintenance Inventory ICQ (1)
> Engineering Maintenance Inventory ICQ (2)
> Ethical Standards ICQ
> Harassment ICQ
> Internal Communications Review Questionnaire
> Internet Information Services ICQ
> Marketing & Sales- Product Development
> Marketing & Sales- Marketing Research
> Marketing & Sales- Promotion & Advertising
> Marketing & Sales- Pricing Discount Policies
> Marketing & Sales- Sales Management
> Marketing & Sales- Sales Performance and Monitoring
> Marketing & Sales- Distributors
> Marketing & Sales- Relationship with Parent Company
> Marketing & Sales- Agents
> Marketing & Sales- Order Processing
> Material Stores Inventory ICQ (1)
> Material Stores Inventory ICQ (2)
> Merchant Fraud Detection Report Audit Program
> Procurement ICQ
> Retail Distribution Warehouse-Picking Accuracy
> Sales - Food Distributor
> Sales & Marketing Inventory ICQ (1)
> Sales & Marketing Inventory ICQ (2)
> Treasury Management ICQ
>
>
>
> *=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*
>
> To unsubscribe from this list send an email to [EMAIL PROTECTED]
and include the message unsubscribe auditprograms-l and your name.
>
*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*
To unsubscribe from this list send an email to [EMAIL PROTECTED] and include the message unsubscribe auditprograms-l and your name.
*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=* To unsubscribe from this list send an email to [EMAIL PROTECTED] and include the message unsubscribe auditprograms-l and your name.
