Based on your review of the testing of controls (TOC) procedures (working papers C.2.1 to C.2.11), you believe that there were some issues with the internal audit work performed in the area of cash receipts, disbursements and reconciliation. Review in detail the auditing procedures from the internal audit program and the related documentation provided (TOC part I and TOC part II).

Did the staff internal auditors perform all of the steps associated with the audit program? Did they perform the steps accurately? If not, describe the problem and follow-up on it to the extent possible with the information given (i.e. how would you have completed the testing?).

Do you see any other issues or problems with the internal auditors' work or auditee department/client documentation?

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