Akuisisi dan Cash Disbursement

"Understand internal control design and perform test of controls and substantice test of transactions for the acquisitions and payment cycle"

Internal Control - Akuisisi and cash disbursement

"The Auditor gains and understanding of internal control for the acquisitions and payment cycle by studysing the clients flow charts, preparing internal control questionaires, and performing walk through test for aquisitions and cash disbursement"

Transactions Of Acquisitions

- Recorded acquisitions are for goods and services receivedm consistent with the best interests of the client (existence).

- Existing acquisitions are recorded (completeness)

- Acquisitions are accurately recorded ( accuracy)

- Acquisitions are correctly classified (classifications)