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Introduction to cooperative auditing

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Introduction to cooperative auditing

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  9. 9. Basic Internal Auditing Presentation by Vernon Benjamin 19484 views Co-operative Credit Society by nusratsharmin 16866 views Strategic Plan Formulation for Coop... by Jo Balucanag - Bi... 7886 views Audit presentation by Metafrique group 11781 views Internal Control Checklist for Mul... by jo bitonio 623 views Strategic Plan Execution for Cooper... by Jo Balucanag - Bi... 6073 views Internal audit procedure by bhavikjariwala 7310 views Share SlideShare
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  11. 11. Introduction to cooperative auditing 7,214 views efferson ramirez (4 SlideShares) , Auditor/Consultant/CommunityDeveloper at Valdez AccountingOffice Follow 0 8 0 0 Published on Oct 24, 2012 0 Comments 0 Likes Statistics Notes Full Name Comment goes here. 12 hours ago Delete Reply Spam Block Are you sure you want to Yes No Your message goes here Post Be the first to comment Be the first to like this
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  13. 13. 1. INTRODUCTION TOCOOPERATIVE AUDITING Prepared by: EFFERSON P. RAMIREZ Senior Auditor 2. AuditingA critical and systematic examination of a client s: Internal control system Accounting transaction, records and financial statements already prepared by management and staff and other legal records and documents Management performance 3. Basic Principles Auditing is a systematic and independent examination of evidences (books of accounts, internal control systems, risk management and others) to enable expression of opinion as to the fairness of an entity s financial statements in accordance with Philippine Accounting Standards. It is conducted periodically It should be documented for review purposes for future improvement 4. Who shall conduct the audit? Any competent persons not having direct responsibility of the entity being audited. 5. Objectives To enable expression of opinion on the fairness of the financial statements in accordance with the new Philippine Accounting Standards 6. Other Objectives An audit is conducted to find out whether an organization has set of procedures and systems in place to manage risks. 1. A requirement for any business management system; 2. To verify whether risk identification systems and mitigation procedures are working; 3. Find opportunities for improvement and provide management with information for continuous improvement on risks mitigation. 7. Remember The audit is intended to find improvement for the organization NOT necessarily to FIND FAULT in the way people are doing things. 8. Kinds of AuditAs to who will perform the As to approach of the audit :audit : Traditional AuditInternal Audit Risk Based AuditExternal AuditAs to what auditFinancial auditManagement audit 9. In any kind of audit, the management andauditor would have to prepare schedulesand checklist to do a site or document auditor both to get a complete picture of theorganization s state of affair. 10. Scope of Financial Audit Examination of the books of accounts of the client (Cash Receipts Journal, Sales Book, General Journal, Subsidiary Ledger); And all documents and evidences supporting the entries in the books of accounts for the year under audit. 11. Value Added Audit through Risk Based Approach For now we shall at least help to start awareness and introduce management of risks on aspects like good governance, financing, marketing, production, personnel. office management and accounting controls and practices. 12. On Good Governance The Auditor must look into the client s goals, objectives, plans, programs, policies implementation, efficiency, effectiveness fairness, accountability, transparency of the board of directors, committees, and management staff and internal controls adopted by the client. 13. On Risk Management The Auditor must assess and help mitigate risk management system in 5 areas: • Strategic Risk • Credit Risk • Market Risk • Liquidity Risk • Operational Risk 14. On Financing The capital build-up of the client, its ability to make payment for prompt payables (liquidity), and with financing institutions (solvency). 15. On Marketing• The ability of the client to maximize sales/services with
  14. 14. the least amount of money involved through fast turn- over of goods/services shall be assessed. 16. On Production• The ability of the client to maximize utilization of existing manpower, materials, capital, facilities, and machines in the production of goods and services shall be evaluated. 17. On Personnel Management• Policies and recruitment and selection, remuneration, staff development and performance, compliance with labor welfare and laws must be evaluated. 18. On the Accounting Aspect• The auditor must look into how the management has effectively utilized the financial report and decision-making. These can be determined in the policies, plans and programs, budget, and results of operations of the client. 19. Frequency of Auditing• The auditor shall have continuous audit on the transactions of the client, (based on agreed upon schedules);• Surprise cash count, confirmation of receivables and payables, pre-audit of disbursement voucher, inspection of purchases, and observation of inventory taking, physical verification of properties, plants ( fixed assets) shall be done accordingly;• Other procedures may also be conducted. 20. Frequency of Audit• Other procedures may also be conducted from time to time for continuing audit engagements. 21. Review of Audit Committee Report• The audit committee shall submit the audit report to the BOD at least regularly. The external auditors should also review recommendations whether acted upon by management. 22. Year end Audit• The Philippine Cooperative Code of 2008 (RA9520) requires cooperative to be audited by accredited external auditor.• BSP and SEC also require Banks and SEC registered entities to be audited by Accredited Auditors 23. Some competencies required for the auditors Adequate technical training and proficiency in accounting; Familiarity with business and legal nature of the cooperatives, banks, NGOs and other clients; Deep sense of responsibilities; Good moral character 24. Qualifications… At least with mathematical ability; Capable of self learning at work and on field work; With at least fair analytical approach; At least acceptable office and work problem solving skills. 25. Qualifications… Willingness and ability to serve the Clients Willingness to continually learn Willingness and ability to be a team player Willingness to assume responsibilities and challenges Willingness to think creatively Willingness to align personal philosophy and objectives with your office nature of services. 26. THANKS & GOD BLESS!!! slideshare_object._adQueue.push({ tile : 5, zone : 'slideview', dart_code: '', width: 300, height: 250, appendTo: 'topRightAd'}); Recommended More from User
  15. 15. Internal Audit AHMAD BHATTI 6,888 views Social Audit for Cooperatives (Updated Apr 19 2013) Jo Balucanag - Bitonio 2,212 views Audit Process, Audit Procedures, Audit Planning, Auditing Advance Business Consulting 77,392 views Basic Internal Auditing Presentation Vernon Benjamin 41,548 views Co-operative Societies Nishant Nair 37,519 views Basic Internal Auditing Presentation Vernon Benjamin
  16. 16. 19,485 views Co-operative Credit Society nusratsharmin 16,866 views Strategic Plan Formulation for Cooperatives Jo Balucanag - Bitonio 7,887 views Audit presentation Metafrique group 11,781 views Internal Control Checklist for Multi Purpose Cooperative jo bitonio 623 views Strategic Plan Execution for Cooperatives Jo Balucanag - Bitonio 6,073 views Internal audit procedure
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  18. 18. Auditing principle and objective student 2,515 views Guidelines and Checklist for Cooperatives Operation and Management Jo Balucanag - Bitonio 1,783 views officers and management staff of the cooperative Jo Balucanag - Bitonio 11,812 views Type of auditing Dharmik 13,637 views Delinquency control & capital build up for cooperatives efferson ramirez 2,571 views Qualities of a good bookkeeping system efferson ramirez 2,355 views
  19. 19. Importance of bookkeeping efferson ramirez 17,639 views slideshare_object._adQueue.push({ tile : 4, zone : 'slideview', dart_code: '', width: 728, height: 90, appendTo: 'transcriptAdHolder', lazyLoad: true}); ENGLISH English Français Español Português (Brasil) Deutsch English Espanol Portugues Français Deutsche About Careers Dev & API Press Blog Terms Privacy Copyright Support LinkedIn Corporation © 2015
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