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Examine evidence of regular bank reconciliations, at least once per month but in larger organisations this should be done daily or weekly | FINANCIAL SYSTEMS ANALYSIS INVENTORY CASH INVENTORY Objectives of control Inventory level are in keeping with the needS of Production of raw material Customer demand finished goods Inventory level are not Excessive Too low stockouts Value for money is achieved Goods and services are what was ordered Quality goods and services delivered are satisfactorily Liabilities are recorded completely and accurately Inventory systems Process Risks Possible control procedure Inventory arrives because it has been purchased or sales has been returned Inventory is stored until needed Inventory stolen at arrival New purchases mixed up with returns Poor quality inventory accepted Inventory accepted that was never ordered No records was made of its arrival Poor storage conditions lead to damaged inventory Inventory items not used before their useful life 1. All goods inwards received at set locations and signed for logged in by stores manager 2. All returns sent to returns department for checking 3. See purchase cycle 1. Storage area filled with sprinklers fire alarms temperature .
