Retail Store Audit Sop1

Compliance Audit Program For Retail Stores
Created by Mike Woitas, CFE (email mwoitas@slga.gov.sk.ca)
Store Audit Program Modifi

Date
Section
October 29, 2004 RRR
Description
Additional W/P's for cash handling

Add the following to the first comment box of the PPP audit
program:
"Clothing non-manager: $180/year includes PST and GST.
Safety shoes non-manager: $90/year plus taxes or $180 plus taxes
every two years.
November 5, 2004 PPP
Managers: $451/year including PST and GST. This allowance is

for clothing and safety shoes."
November 8, 2004 Inventory
Comment added to the extent of testing box for section 3.i),

"Indicate the total number of products counted, the total number of
SKU's in the store and calculate the % of total SKU's counted."
Manager
November 8, 2004 Questionnaire
Security and
November 8, 2004 Safety
More details relating to the gift certificates were added. See

Manager Interview-Draft unapproved November 8, 2004

Manager
November 25, 2004 Questionnaire
Reasonability test developed for clothing allowance.

Further details relating to the allocation of clothing and shoe
allowances.
Added section 5. to the audit program.

Section 1.ii) added to PPP audit program
Details added to the comment in 1.i) of PPP audit program
Store Audit Program Modifications

Reason
Prior to this none of the w/p's documents the cash handling processes in the
store.
No other reference made to the value of the years allowances in the program.
Summarizes the count that was performed.
Little documentation relating to the gift certificates.

No reference to gift certificates on audit program, just the security check list.
No reference to review the clothing log in the audit program.
More in-depth description of how allowances are allocated
Used to help determine how much work should be performed on clothing
allowances that may be misunderstood and misallocated.
Currently little coverage in this area.
Change Initiated By
Change Approved By
Obtain the "Index to Working Papers" from the "Store Audit Program" folder. For ease of formattin
document has been maintained as a word document.
. For ease of formatting this

.
Audit Working Papers
Post Field Phase
Field Phase
Pre Field Phase
FIELD AUDITOR GUIDE
Task
Open File
Complete Planning Memo
Save the audit program on your computer using the file number as a name to up-date all footers (SS-588-05)
Print random number tables and select sample
One period/quarter, One week/period, and 2 days per period
The random starting point for the inventory verification
Print Reports
Obtain a copy of the previous audit report and review it
Complete all 3 risk profiles up to the current period (starting with Disposition Risk Profile)
Review the risk profiles and determine if any sample size needs to be increased in a specific area.
Review paid outs (clothing-666) - Perform reasonability test.
Record paid-outs that will be reviewed in the PPP WP's
Review Inventory G/L Adjustments and note when stock variances were entered (what week of what period)
Complete
Task
Perform the cash count
Manager/Staff Interviews (use Management Interview)
Print reports
Field work
Inventory verification (First noon hour or evening) Blue and Orange ink pens required
Verify inventory variances
Complete field work
Summarize and discuss the findings with the store manager
Task
Follow-up and complete outstanding issues as required
Print Audit program and working papers
Prepare file
Reference file
Prepare the report
Address review notes
Complete
Complete
PPP
T&A
INVENTORY
RRR
Minimum Sample Sizes

Criteria #
2.
3.
3.
4.
9.
5.
6.
8.
1.
2.
4.
5.
6.
7.
9.
1.
2.
Sample Size
Observe cash count procedures for 2 days (if possible)
Review daily sales reports for 2 days/quarter
Review credit card sales for 2 days/quarter
Review deposit slips for 2 days/quarter
Review all customer returns for 2 days/quarter
Review cashier float rotation log >= class 3 review 2 weeks, < class 3 review 4 weeks (if present)
Approval of aborts, no-sales, etc. 1 day/quarter
Review SOP's >= class 3 review last 2 weeks, < class 3 review last 4 weeks
W&S stock receipts vouch 1/quarter, trace 1/quarter
Beer stock receipts vouch 1/quarter, trace 1/quarter
Review the count sheets from the most recent store count
Dispositions: Vouch the 2 most recent entries, review 1/quarter for proper procedures
Transfers 1 week/quarter
In-store adjustments current and previous 12 periods
Empty container chits 1 day/quarter
Reconcile time for 2 days/quarter
Review all corrections for the current and previous 12 periods
1.
Clothing (666) most recent complete fiscal year
2.
Vouch 15 disbursements from the current and previous 4 periods

Page numbers and referencing
Notes on W/P's and Test one of count
Test two of count
Red Ink
Blue Ink
Orange Ink
File # 266623474.xls

Purple Ink
Green Ink
Audit review - Supervisor

Audit review - Director
File # 266623474.xls
Obtain the "Planning Memorandum" from the "Store Audit Program" folder. For ease of formatting
document has been maintained as a word document.
Internal Audit
Page 9 of 57
Confidential
For ease of formatting this
Internal Audit
Page 10 of 57
Confidential
DOCUMENT SUMMARY
NAME
PERIODS
ORIGIN
GL Fixed Asset Listing (also request serial #'s)
H.O. Financial Services
Copy of previous audit report
Previous audit file
Store inventory GL Adjustments
current period + previous 12
office
SOS Dollar Sales by Retail Sales Code
ending current period
office
Paid Out (For Enquiry) - clothing (666)
last complete fiscal year
office
TAMS - Query Report for all part-time employees in the

store. Do not include TRC's that denote leave (I.e.
EDO's, leave, etc.).
Fiscal year prior to the last fiscal year (i.e. if you

are reviewing clothing for fiscal 2004, print the
part-time hours for fiscal 2003)
office
TAMS - Query Report for all fulltime employees in the

store.
last complete fiscal year
office
Paid Out (For Enquiry) - all GL Accounts
office or store
Inventory Reconciliation - Wine & Spirits
Print each of the four randomly selected periods

from the current and previous 3 quarters
office or store
Inventory Reconciliation - Allied

office or store
Inventory Reconciliation - Beer

office or store
TAMS - Query Report
2 Days/quarter for 4 quarters
office or store
Special Occasion Permit Report
Most recent complete period
store
Clerk Audaction Report (print by period)
store
ISP employee master file
store
ISP security levels
store
POS security levels
store
PRINTED
File # 266623474.xls
CASH VARIANCE RISK PROFILE

STORE #
PERIOD
0
0
0
0
TOTAL
OVER
SHORT
$0.00
$0.00
TOTAL
SALES
$0.00
Current Audit
Provincial Average
#DIV/0!
-0.04
$0
0
0
0
$0
VAR/$1000
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
Review the cashier variances and compare them to the provincial average. If cashier variances are not reported on
the clerk audaction report there is a high probability that cashier variances are not being recorded in the store
(everyone makes an error from time to time). More work should be performed surrounding the end of day cash out
procedures, as well as observing for the presence of "slush funds" or "take a penny, leave a penny containers" at the
till area, or in the office (these are not approved). If cashier variances are high discuss with the manager to
determine the possible cause, and what course has been taken to reduce the errors.
File # 266623474.xls
STOCK VARIANCE RISK PROFILE

STORE #
PERIOD
WINE & SPIRITS
BEER
0
0
0
0
0
0
0
0
0
0
0
0
0
TOTAL
Total Sales:
Total Variance:
$0.00
$0.00
$0
$0.00
Current Audit
Provincial Average
#DIV/0!
-0.72
Review the stock variances and compare them to the provincial

average. High variances may be an indication of customer losses,
shipping and receiving errors (case lots), poor count procedures
(units), poor organization in the warehouse (case lots), etc. Low
variances may be an indication that variances have not been
correctly adjusted, if this is the case the variances noted during the
audit count may be high (if unreported variances are material it
could be considered financial statement fraud). Discuss with the
store manager (are they aware of any problems, what action has
been taken, are they monitoring the situation, etc.). Expand your
audit sample as required.
File #266623474.xls
STOCK DISPOSITIONS RISK PROFILE

STORE #
PERIOD
TOTALS
WINE & SPIRITS
W&S SALES
$0.00
CURRENT
W&S
BEER
#DIV/0!
#DIV/0!
COMBINED
#DIV/0!
BEER
$0
BEER SALES
$0.00
$0
PROVINCIAL AVERAGE
-2.57
Review the stock dispositions and compare them to the provincial average. Scrutinize any high or unusual
variances and discuss them with the store manager (are they aware of any problems, what action has been
taken, are they monitoring the situation, etc.). Expand your audit sample as required.
File # 266623474.xls
Store Audit Program

Revenue / Receivables / Receipts
Criteria
Hours to complete RRR work.

Audit Procedures
Initials
Extent of testing
W/P's
Comments
1. The store change fund/floats are properly secured and accurate and an adequate level of
i) Cash counts to be performed upon arrival at the store. For 1 day
segregation of duties is present. All cash is present and accounted for in the store. (Section 3.7.1 and count total cash and credit card sales in class 1 and 2 stores and ensure
3.7.2 Store Policy and Procedure Manual)
this agrees to the system.
Manager/Supervisor balances the change fund at the beginning and end of each shift. If the person
starting the shift verified the fund at the end of the previous shift they do not have to re verify the
fund.
Change fund is to be locked in a safe or deposited in the bank at night.
A manager/supervisor must handle cashier coin requirements from the change fund.
Change funds shall not be utilized for personal use.
Change fund must be locked at all times.
Access to the change fund shall be restricted to supervisory personnel.
Responsibility of the change fund must be rotated among supervisory personnel, a log is to be
maintained for audit review.
Observe for the presence of personal cheques, IOU's, petty cash

invoices indicating payment to employees (in the till but not processed
through the system), and that all credit card receipts are both present
and signed by the customer.
For all other stores count the change fund.
When counting cash, be observant for counterfeit currency (see section
3.7.19 of new store policy manual).
Reconcile the change fund and floats to cash withheld.
ii) Observe the location and security of the change fund/ unassigned
floats. Assess the accessibility of the funds.
iii) Discuss with the manager how/when the change fund is balanced.
Review the documentation that substantiates the information provided
by the manager (adding machine tape, log, etc.) Review 2 days in class
3 and higher stores and 4 days in class 1 and 2 stores.
iv) Observe the purchase of change by employees. Note the amount of

segregation. The manager/supervisor s/b responsible for the change
purchase.
v) Review documentation relating to change purchases from the bank.
Deposit slip itemizing change purchase must be present, if an
armoured car service is utilized documentation indicating the
acceptance the funds for the change purchase must be present.
vi) All coin advances to cashiers from the change fund must be verified
by a count of the cashiers cash tray. Tray must be over by amount of
advance from change fund.
Page 15 of 57
File # 266623474.xls
Store Audit Program

Criteria
Audit Procedures
2. Adequate segregation of duties is present when an employee cashes-out. (Section 3.1,3.7.1, 3.7.3,
3.7.16, and 3.7.20 Store Policy and Procedure Manual).
Managers/supervisors/employees shall not use cash/change fund for personal use.
Cashier must verify floats when they receive them and must report all variances to the manager.
The amount of cash in the cash tray shall not be >$1500
Cash is not counted in public view.
The following EOD procedures must be followed:
Manager/Supervisor shall not show the cashier reading to the cashier until all funds have been
counted.
After the cashier counts all cash the supervisor will complete the cash count form, recount the sales
receipts, and if they wish recount the float.
The manager/supervisor must recount all floats if a variance >$1 exists.
The manager/supervisor must enter the deposit amount into the ISP
The manager/supervisor and cashier must sign the reading
All sales receipts must be deposited (all variances must be recorded)
i) For 2 days during the audit observe cashier(s) counting sales receipts
and supervisor confirming all receipts at the end of the day (document
procedures in the audit file, and include copy of cashier readings).
3. Store Manager reviews and approves the daily sales reports. All sales have been correctly
recorded. (Section 3.7.3, 3.7.4, and 3.7.20 Store Policy and Procedure Manual)
i) Review the daily sales/adjustment reports for 2 days per quarter to

ensure store manager has approved them.
The manager/supervisor shall monitor the transactions processed by all cashiers.

Debit/credit slips, coupons, and redeemed gift certificates shall be retained in a secure location for
end of day reconciliation.
All cash register detailed tape and transaction records must be retained.
Manager/supervisor is responsible for the review and approval of daily sales reports.
ii) For the above sample review credit card slips to ensure they are
present, and correctly processed.
4. Ensure adequate segregation of duties for deposits, and ensure all deposits are properly secured
and deposited. (Section 3.7.3, 3.7.15, and 3.7.20 Store Policy and Procedure Manual)
i) Interview the manager and staff regarding the procedures for

handling deposits.
For two days during the audit observe and document the procedures.
The manager/supervisor is responsible for ensuring an adequate level of segregation of duties.

Deposit envelopes are to be stored in a locked safe until pick-up by an authorized armoured car
service or delivered to the bank.
All sales receipts are to be deposited in a night depository if the store does not have a safe.
The following level of segregation of duties is required (in multi person stores):
Cash count supervised by manager/supervisor
Deposits verified by manager/supervisor
Manager/supervisor deposits sales or authorizes pick-up by armoured car service.
Manager/supervisor reviews and verifies returned deposit slips to dailies.
Initials
Extent of testing
W/P's
Comments
ii) Discuss with the cashier the procedure used to verify the float at the
beginning and end of their shift.
For two days during the audit observe that the stated procedures are
followed.
iii) Verify that store cash/change funds are not used for personal use.
Observe for the presence of IOU's and personal cheques.
If present COPY the IOU/personal cheque.
iii) For the above sample review the deposit slips to ensure:
The bank stamp and teller initials are present.
Observe for the store managers initials on the deposit slip
Reconcile the deposit amount to the daily sales reports
All credit card slips are present and signed, a hard copy of card is
required if reference number begins with an "M".
ii) For the sample noted in 3. above review:

Cashier reading to ensure they have been completed and signed by
both the employee and supervisor/manager.
deposit slips to ensure they have been reviewed/approved by a
manager/supervisor.
iii) Observe bank deposit by accompanying manager to bank to ensure
security measures are in place.
Observe the; lighting, accessibility, neighbourhood, location of dropbox, manager should drive, etc.
iv) Observe Securicor pick-up for security measures.
Is driver known, if not, do SLGA employees reference the
identification sheet provided by securicor, are both a store employee
and Securicor employee required to open the safe, etc.
Page 16 of 57
File # 266623474.xls
Store Audit Program

Criteria
Audit Procedures
5. Cashier floats/cash trays are rotated, cashiers secure their assigned float/tray at all times, cashiers
do not share their till/float/tray. (Section 3.1, 3.7.1, 3.7.2, and 3.7.3 Store Policy and Procedure
Manual)
i) Review change bag rotation log to ensure employees rotate change

funds daily.
Single lane store may not have a log. Review 2 weeks for class 3 and
higher stores and 4 week for class one and 2 stores (if applicable).
All cash drawers/trays are locked when unused/unattended.

Cashiers shall use different floats each day & a rotation log shall be maintained.
Cashiers must sign the log to show acceptance of the assigned float/tray.
Cashiers only utilize the POS they are signed onto.
Cashier shall only sign onto a POS that has the tray they have been assigned.
When not on cash employees shall ensure their cash trays are secured.
If a manager/supervisor utilized a POS & tray assigned to another employee they shall take
responsibility for all cash variances.
Managers/supervisors may move and secure any cash tray.
Initials
Extent of testing
W/P's
Comments
ii) Observe the security of assigned and unused floats/trays as per

policy.
iii) Observe and discuss: Only the employee signed onto the POS and
assigned the float/cash tray in the POS shall operate the POS.
6. Proper authority has been utilized for till transactions. All line voids, aborts, post voids, tax modify i) Discuss the review/monitoring procedures of these transactions with
transactions, no sales, price overrides, returns, pick-ups, and cashier readings have been approved by the manager (as per the policy).
the manager/supervisor. (Sections 3.7.7, 3.7.9, 3.7.10, 3.7.11, 3.7.13, 3.7.3.13, 3.7.14, and 3.7.20
ii) Observe the authorization of these transactions over the course of
Store Policy and Procedure Manual)
the audit.
Sample one day per quarter and vouch a sample from the dailies to the
Manager/supervisor must authorize irregular cash transactions such as voids, post voids, aborts, no
till tape. Verify that a supervisor/manager has approved the
sales, pick-ups, cashier readings.
transactions by initialling the till tape, and all customer information is
All line voids must be initialled and monitored by a manager/supervisor.
present (returns), explanations for post voids.
All aborts must be initialled and monitored by a manager/supervisor.
All post voids must be processed by a manager and witnessed by another employee.
Returns must not be used in place of a post void, and a post void must not be used in place of a
return.
iii) Review the clerk audaction report (printed at the store) for the
Tax modify must be initialled by a manager/supervisor.
current and previous 2 periods for patterns such as;
Manager will set POS security level to ensure all no sales require manager/supervisor override.
excessive aborts (4 or more per day for each employee)
Manager/supervisor must initial all no sales.
high inventory shortages or dispositions in conjunction with abnormal
patterns may be an indication of possible skimming and extra attention
should be placed on the review of inventory controls.
7. Liquor store maintains an updated policy and procedure manual, staff are provided training and
access to the manual. (Section 1.0 Store Policy and Procedure Manual)
All managers shall train all staff in the contents of the policy manual.
All managers shall review, understand, conform with and enforce all policies.
All managers shall communicate policy/procedure changes to staff.
i) Discuss the availability of the Policy and Procedure Manual on ION

with the store staff.
Determine the level of accessibility to the online and printed version
of the manual to store employees.
Ensure employees are notified of changes.
Page 17 of 57
File # 266623474.xls
Store Audit Program

Criteria
Audit Procedures
Initials
8. Liquor stores record sales for all special occasion permits sold, and process the permit in
accordance with SLGA policy. (Section 3.10.2 Store Policy and Procedure Manual)
i) Print the special occasion permit audit report at the store (class I and
II last period, class III or higher last 2 weeks).
The applicant must complete and sign an application for a SOP.

The applicant must sign a declaration by special occasion applicant.
A permit may not exceed 8 hours in any one location.
SOP's may not be issued for high school or elementary school grad functions.
ii) For the report period in i) above, ensure the permits are approved,
the declaration is signed, and the application are completed and signed.
Extent of testing
W/P's
Comments
iii) Review the permits for the sample noted in i) to the Special
Occasion Audit report.
Ensure all permits are recorded on the report (trace a sample).
Ensure that all permits listed on the report are present (vouch a
sample).
9. Product returns are properly supported, processed, and approved. (Section 3.7.6 Store Policy and i) Review the daily sales records for 2 days per quarter for product
Procedure Manual)
returns.
Source the supporting documents to ensure that the original sales
All returns for refund must be accompanied by a receipt.
receipt is present if cash was returned to the customer (document
At the discretion of the manager store credit may be granted for returns without a receipt.
review).
All returned products must be resalable.
All returns are to be in the tender type of the original sale with the exception that debit purchases
ii) For the sample noted in i) above,
may be paid out in cash, and cheques may be paid out with a head office credit.
Vouch the supporting documents from the daily sales report to ensure
If products were purchased with a credit card the return must be processed on the same card.
that the original return slip is correctly completed and properly
All returns of product initially paid for by a non certified cheque that has not cleared must be
approved.
processed as a head office credit.
10. Commercial Permittee sales are correctly processed and verified. Section 3.11.8 Store Policy
and Procedure Manual.
All items are picked against the pick list (items are checked as picked). (no policy)
All orders of 12 or more units are double checked by a second employee.
All orders are initialled by the assembler and checker. (no policy)
All orders are signed by the Permittee upon receipt of the goods. (no policy)
11. Blank cheques/credit card numbers/impressions for commercial permittees and trade
representatives maintained in the store are properly secured. (The current Store Policy and
Procedure Manual does not address the following areas)
i) Discuss how Commercial Permittee sales are processed with the

manager.
ii) Review a sample of Commercial Permittee sales from one period per
quarter for the current and previous four quarters:
In large stores review a maximum of 5 commercial permittee sales per
quarter.
i) Discuss with the store manager the process utilized to record credit
cards, track approved credit card users, and secure credit card
information and blank cheques.
All card numbers and blank cheques are stored in a secure location.
Page 18 of 57
File # 266623474.xls
Summary of all Cash Trays in the Store

Verified Y/N
Tray #
Totals for all Trays
Float
Accoutability Total from

Reading
$0.00
$0.00
Total
Audit Count
$0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
$0.00
Audit Variance
$0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
$0.00
$0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
$0.00
Reconciliation of Cash Withheld from Previous Days Daily Sales Reports

Total Assigned Floats from all Cash Trays
Plus documented Change Orders
Plus Value of Change Fund
Total
Less Cash Withheld from Previous Day
Variance
$0.00
0.00
0.00
$0.00
0.00
$0.00
File # 266623474.xls
Field Auditors Cash Count Form
CHANGE FUND
Date:
Time:
Rolled Coin
Denomination Quantity
Pennies
0
Nickels
0
Dimes
0
Quarters
0
Loonies
0
Toonies
0
X
X
X
X
X
X
Value
$0.50
2.00
5.00
10.00
25.00
50.00
Total
=
=
=
=
=
=
$0.00
0.00
0.00
0.00
0.00
0.00
$0.00
$0.00
0.00
0.00
0.00
0.00
0.00
$0.00
$0.00
0.00
0.00
0.00
0.00
0.00
0.00
$0.00
Change
Pennies
0
Nickels
0
Dimes
0
Quarters
0
Loonies
0
Toonies
0
X
X
X
X
X
X
Value
$0.01
0.05
0.10
0.25
1.00
2.00
Total
=
=
=
=
=
=
Paper Currency
$1 Dollar
0
$2 Dollar
0
$5 Dollar
0
$10 Dollar
0
$20 Dollar
0
$50 Dollar
0
$100 Dollar
0
X
X
X
X
X
X
X
Value
$1.00
2.00
5.00
10.00
20.00
50.00
100.00
Total
=
=
=
=
=
=
=
Cheques
Payee and Notes
Value
$0.00
Total Cash on Hand

Change Order
Plus 6 tray @ $200
Equals Total Cash receipts
Less Cash Withheld from Daily Sales Report
Cash Overage/(Shortage)
$0.00
0.00
0.00
$0.00
0.00
0
Notes:
I certify that the above record is a true and accurate representation of the change fund totalling $[Total
Cash on Hand].
Auditor
Cashier
Manager/Supervisor
File # 266623474.xls
Field Auditor's Cash Count Form
TRAY # ________
Date:
Time:
Rolled Coin
Pennies
0
Nickels
0
Dimes
0
Quarters
0
Loonies
0
Toonies
0
X
X
X
X
X
X
Value
$0.50
2.00
5.00
10.00
25.00
50.00
Total
=
=
=
=
=
=
$0.00
0.00
0.00
0.00
0.00
0.00
$0.00
$0.00
0.00
0.00
0.00
0.00
0.00
$0.00
$0.00
0.00
0.00
0.00
0.00
0.00
0.00
$0.00
Change
Pennies
0
Nickels
0
Dimes
0
Quarters
0
Loonies
0
Toonies
0
X
X
X
X
X
X
Value
$0.01
0.05
0.10
0.25
1.00
2.00
Total
=
=
=
=
=
=
Paper Currency
$1 Dollar
0
$2 Dollar
0
$5 Dollar
0
$10 Dollar
0
$20 Dollar
0
$50 Dollar
0
$100 Dollar
0
X
X
X
X
X
X
X
Value
$1.00
2.00
5.00
10.00
20.00
50.00
100.00
Total
=
=
=
=
=
=
=
Cheques
Payee and Notes
Value
$0.00
Total Cash on Hand

Less: Value of Authorized Float
Equals Total Cash receipts
Sales (Accountability Total on cashier reading)
Cash Overage/(Shortage)
$0.00
0.00
$0.00
0.00
$0.00
Notes:
I certify that the above record is a true and accurate representation of [tray# ] totalling $[Total Cash on
Hand].
Auditor
Cashier
Manager/Supervisor
File # 266623474.xls

Daily Sales Reports
Period/Date
Reviewed
Approved
Credit Card Slips
Present
Correctly
Completed
Required
Hard Copies
Present
Deposit Slips
Present
Completed
Retail Returns
Bank Stamp
Present
# Reviewed
Original
Receipt
Present
Return Slip
Present
Cashier Readings
Return Slip
Complete
Printed
Completed
Signed by
Employee
Approved
Notes
Notes:
Page 22 of 57
File # 266623474.xls
Special Occasion Permits

Application
Date
Vouched/
Traced
Reference #
Is present
Is complete
Signed by
applicant
Declaration
Signed by SLGA
employee
Present
Signed by
applicant
Permit
Is Present
Signed by
applicant
(Under 18)
Signed by SLGA Minor's stamp is Does not exceed
employee
present
8 hrs/day
Notes:
File # 266623474.xls
Notes
File # 266623474.xls
Cash Handling Procedures
Single Person Store

Multi Person Store
Observations - Cash Handling Procedures

YES
NO
NOTES
Are readings generated by cashiers when they cash out?

Can cashiers view readings prior to the cash count?
Are cashiers left unsupervised with their cash tray?
If yes, do they have access to the reading?
Do cashiers perform readings during the day (printed & unprinted)?
Notes:
Observations - Pick-up Procedures

Who removes the cash from the cash trays?
Who counts the pick-up, where and when is it counted?
Where are pick-ups stored?
Who enters the pick-up into the ISP and when is this performed?
Observations - Cash Count Procedures

Where is cash counted?
Who removes the cash tray from the till?
Who physically carries the cash tray to the count location?
Who counts the assigned float?
Who counts the sales proceeds?
Who reviews credit card slips, cheques, coupons, and empty container chits and how often is this performed?
How and where is the count recorded (pencil/ink, on reading/deposit envelop/ISP/adding machine tape)?
How are variances addressed?
Who enters the deposit information into the ISP?
Who prepares the deposit envelop and how is it sealed?
Where are deposit envelops stored, who places them there, and who has access to them?
Observations - Change Fund

Who verifies the change fund, when is it verified, and how is this documented?
Who has access to the change fund?
Who provides employees with the required change?
Are change purchases recorded?
File # 266623474.xls
Commercial Permittees
Period/Date
Reference #
Original customer
order retained
Inventory
checked off
Order checked Order initialled Order signed for

by 2nd
by assembler by permittee upon
employee
and checker
receiving goods
Notes:
File # 266623474.xls
Notes
File # 266623474.xls
Inventory
Hours to Count
Criteria
Audit Procedures
1. Wine and Spirits are correctly received, segregation of duties is present in the receiving process,
and stock receipts are approved. (Section 3.11.2 Store Policy and Procedure Manual)
i) Trace the pack-list for one shipment per quarter to the LINCS stock
receipt report and PRISM order (printable version) then to the
inventory reconciliation report.
Review documents for:
Pack-list should be initialled
An indication that a case count was performed - items are checked-off
LINCS stock receipt report should be initialled, and data entry should
be indicated.
All shipping errors should be documented and transit breaks should be
noted and signed for by the driver.
Ensure that the dollar values and case counts match.
The manager/supervisor shall:

Print the unfulfilled report for all orders.
Each page of the pack-list must be checked off to indicate that the case count was performed.
All discrepancies are to be noted and communicated to the distribution centre.
Verify that the total number of cases received into the system matches the total number from the
pack-lists.
Segregation of duties: different employees should verify and enter the stock receipt.
All transit breaks are to be identified in the pack-list.
Store Audit Program

Hours to complete Inventory Field Work
Initials
Extent of testing
W/P's
Comments
ii) For the above sample review unfulfilled report for:

Has the unfulfilled report been printed.
All documents for a specific stock receipt are together.
iii) Vouch one stock receipt per quarter from the inventory
reconciliation report to the LINCS stock receipt report and PRISM
order (printable version) then to the pack-list to verify that the shipment
was received.
Pack-list should be initialled
An indication that a case count was performed - items are checked-off
Unfulfilled report is printed
LINCS stock receipt report should be initialled, and data entry should
be indicated.
Ensure that the dollar values and case counts match.
iv) Observe staff receiving an order:

Observe a sample of the pallets being verified
Observe the receipt of the order into the system
Page 28 of 57
File # 266623474.xls
Inventory
Hours to Count
Criteria
Audit Procedures
2. Beer is correctly received, segregation of duties is present in the receiving process, and stock
receipts are approved. (Section 3.11.2 Store Policy and Procedure Manual)
i) Trace the pick list for one shipment per quarter to the BDL invoice
(received several weeks after the order is physically received by the
store) then to the LINCS stock receipt report then to the inventory
reconciliation report. Review documents for:
An indication that the shipment was received.
The pick list should be initialled.
Inventory should be picked (checked off).
LINCS stock receipt report should be initialled.
Data entry should be indicated.
The dollar values should match from the BDL invoice to the LINCS
receiving report and the inventory reconciliation report.
The manager/supervisor shall:

Print the unfulfilled report for all orders.
Each page of the pack-list must be checked off to indicate that the case count was performed.
All discrepancies are to be noted and communicated to the distribution centre.
Verify that the total number of cases received into the system matched the total number from the
pack-lists.
Segregation of duties: different employees should verify and enter the stock receipt.
All transit breaks are to be identified in the pack-list.
Store Audit Program

Initials
Extent of testing
W/P's
Comments
ii) Vouch one stock receipt per quarter from the inventory reconciliation
report to the LINCS stock receipt report then the BDL invoice (received
several weeks after the order is physically received by the store) then to
the pick list.
An indication that the shipment was received.
The pick list should be initialled.
Inventory should be picked (checked off).
LINCS stock receipt report should be initialled.
Data entry should be indicated.
The dollar values should match from the BDL invoice to the LINCS
receiving report and the inventory reconciliation report.
iii) Observe staff receiving an order:

Observe a sample of the pallets being verified.
Observe the receipt of the order into the system.
Page 29 of 57
File # 266623474.xls
Inventory
Store Audit Program

Hours to Count
Criteria
Audit Procedures
Initials
3. Verify Wine/Spirits, Beer inventory.
i) Count 20% of the total store stock excluding allied products and
minitures, and 100% of the gift certificates. Utilize two tests to ensure
all physical stock is reported and all reported stock is physically
present. Count an additional 10% of the stock in any product category
where 30% or more of the counted SKU's have a variance. Review the
service level report for negative inventory amounts (these are to be
verified and corrected). All variances are to be verified by an employee
of the store (preferably the manager).
Extent of testing
W/P's
Comments
ii) Summarize the count variances and have a store employee adjust the
perpetual inventory records (obtain a copy of the signed LINCS
adjustment report for the audit file).
iii) Observe the adjustment process ensuring:
Adjustments are verified prior to being saved.
The LINCS adjustment reports are initialled to indicate who
performed/approved the adjustment.
4. Quarterly inventory counts are conducted. (Section 3.11.7 Store Policy and Procedure Manual)
Counts shall be completed in periods 3, 6, 9, and 13 (year end).
All cases counted in the warehouse shall be marked.
Have a structured process to ensure that inventory is not missed in the count.
All variances must be verified by another employee.
Counts must be recorded in ink.
Corrections have a line drawn through the original count with the correction written above or to the
side.
Extensions are to be rechecked by another employee.
Count sheets must be signed by the counter and verifier.
A different employee enters the variances.
All documents must be retained.
i) Review the Stock Over/Short information on the LINCS "Store

Inventory GL Adjustment" report for an indication of when the last four
inventory counts have been performed.
Review count sheets of most recent count to determine when they
were printed.
Discuss with manager to ensure they have been conducting inventory
counts quarterly.
ii) For the most recent count, review the count sheets for accuracy and
completion.
iii) For the sample same as ii) above, review the count sheets for an
indication that they were reviewed by a second employee (document in
the audit file).
iv) Review the count procedures with the store manager:
Employees should be rotated (not count the same section every count,
and manager should determine who counts each section).
A structured procedure should be followed to ensure inventory is not
missed during the count.
Cases in the warehouse should be marked when they are counted.
All counts are to be recorded using ink.
Page 30 of 57
File # 266623474.xls
Inventory
Criteria
Store Audit Program

Hours to Count
Audit Procedures
Initials
Extent of testing
W/P's
Comments
v) Trace the adjustments of the latest count from the count sheets to the
inventory adjustment report to ensure they have been completed
properly. Review adjustment report for approval, review the Store
Inventory GL Adjustment report to ensure the adjustment was saved
(adjustment report can be printed without saving/adjusting the
inventory).
5. Product dispositions are accurate, correctly documented and authorized. (Section 3.11.5 Store
Policy and Procedure Manual)
Destruction of non-saleable stock is conducted in the presence of the store manager or designate
and one other employee of the store.
Signature of 2 employees destroying the product.
A different employee shall up-date the inventory system (signature required).
Correct codes are utilized.
Proper descriptions are utilized.
Quantities are written alphabetically.
Unused lines are struck through.
Empty containers are returned to inventory (beer).
Customer complaint forms are completed and attached.
Drivers signature for transit breaks.
i) Discuss the process with the manager and employees.
ii) Vouch the adjustments for the two most recent reports from the Store
Inventory GL Adjustment report to the original LINCS adjustment
report then to the original disposition report to ensure accuracy and
completion.
iii) For the sample noted above, review the disposition form for an
indication that the manager approved the disposition.
iv) For the sample noted above:

Ensure the correct codes are utilized
Customer complaint forms are present for returns
Empty containers have been returned to inventory (beer) verify using
the clerk audaction report.
v) Review the original disposition reports for one period from each of
the previous three quarters (current quarter has been examined above).
Review the reports for:
The presence of two signatures.
Quantities are written alphabetically.
Unused lines are crossed out to prevent additional items being added.
Transit breaks are signed for by a representative of the transport
company.
If possible an employee not involved in the disposition up-dates the
inventory.
Page 31 of 57
File # 266623474.xls
Inventory
Criteria
Store Audit Program

Hours to Count
Audit Procedures
Initials
Extent of testing
W/P's
Comments
6. All transfers are verified, authorized, and correctly up-dated. (Section 3.11.3, and 3.11.4 Store
i) Review transfer in's for one week per quarter for a total of four
weeks.
Vouch transfer in's from the inventory reconciliation report to the
Inventory is picked off on the transfer in form.
original transfer in document.
A second employee must enter the transfer into the system.
Ensure there is a checkmark to indicate that all products were picked.
Transfer in must be compared to the transfer out from the sending store (units and dollar value must Ensure the value matches that on the inventory reconciliation.
match).
Employee verifying inventory must initial transfer in form.
All transfer out's must be verified by a second employee prior to shipping.
An employee not involved in the assembly or verification should enter the transfer into the system.
ii) For the above sample:

Ensure that the transfer in is attached to the originating store's transfer
out and any associated shipping documentation.
The receiving store signs for the goods received and documents any
damages/missing products.
iii) Review transfer out's for one week per quarter for a total of four
weeks.
Vouch transfer out's from the inventory reconciliation report to the
original transfer out document. Review for an indication that:
The product was verified by a second employee
A completed bill of lading is attached to the transfer out
The value matches that on the inventory reconciliation.
7. In-Store Adjustments are documented and correctly authorized. (Section 3.11.6 Store Policy and
Procedure Manual)
Authorized and signed by the manager.
A separate file is maintained for in-store adjustments (filed with period 13).
A second employee shall verify all adjustments prior to updating.
A detailed explanation must be provided.
8. The Manager/Supervisor shall ensure adequate controls are implemented to protect inventory.
(Section 3.11.8 Store Policy and Procedure Manual)
Manager / Supervisor responsibilities include:
ensuring that all inventory activities are segregated in multi staff stores
all doors and entrances to the warehouse shall be kept closed during business hours
access to the warehouse shall be restricted to authorized SLGA employees
all orders greater than 12 units are checked by a second employee in multi staff stores
ensure all merchandise is present prior to signing for it
all partially filled cases in the warehouse are to be adequately identified
i) Review all in-store adjustments for the current and previous 12 fiscal
periods.
Vouch the adjustments from the Store Inventory GL Adjustment report
to the LINCS inventory adjustment report.
Observe for manager approval, a detailed explanation, proper use, and
adequate filing.
i) Discuss these issues with the manager.
ii) During the course of the audit observe the doors and entrances of the
warehouse to ensure they are kept closed during business hours. Also
ensure that all persons in the warehouse are authorized SLGA
employee or are accompanied by SLGA staff.
iii) While observing the receipt of inventory observe if the inventory is

verified before it is signed for.
Page 32 of 57
File # 266623474.xls
Inventory
Criteria
Store Audit Program

Hours to Count
Audit Procedures
Initials
Extent of testing
W/P's
Comments
9. Empty container inventory is verified and source documents are maintained. (Section 3.7.8 Store i) Discuss with the manager the process used to reconcile the perpetual
inventory of empty containers. For two shipments per quarter review
the reconciliation records maintained by the store.
A container return slip must be completed for each container return customer.
Container returns are correctly and accurately recorded, and the perpetual inventory must be
ii) Discuss with the manager the process utilized for the end of day
reconciled after each shipment.
reconciliation of empty container slips, as well as the filing of empty
The Manager or designate shall reconcile the total number of slips and total $ value paid out by
container slips.
each cashier at least once every two weeks.
Cashiers must maintain all container return slips presented to them for end of day reconciliation.
iii) Discuss with the manager the process used to reconcile the empty
All container return slips must be signed by the customer.
container slips to the dollar value paid out to customers. Review one
Employee accepting the containers must initial the return slip.
reconciliation per quarter.
iv) For one day per quarter review the empty container return slips for
an indication of employee and customer signatures.
Page 33 of 57
File # 266623474.xls
Wine and Spirits Stock Receipts
Pack List
Period/Date
Vouched/Tr
aced
Initialled
Items CheckedOff*
LINCS
Receiving Report
Initialled
Transit Breaks
Documented
Unfulfilled
Signed by Driver Report is Printed
Prism Report
Printed
Data Entry
Stamp**
Shipping Errors
Documented
Case Count
Agrees***
Dollar Value
Agrees***
Notes
*- It is no longer a requirement to pick each item, however this is meant to document this function if it is performed.
** - This should be found on the top page of the order so it is in plain view to prevent the order from being entered twice.
***-Trace from the Pack List to the PRISM Report to the LINCS Stock Receipt Report (dollar value from Prism report to LINCS report).
***-Vouch from the LINCS Stock Receipt Report to the PRISM report to the Pack List (dollar value from Prism report to LINCS report).
Notes:
Unfulfilled report is not signed to indicate data entry as no other reports will match ($ and units) if it is not entered, and once you open the order you can tell if the unfulfilled items have been entered as it identifies ordered and shipped quantities which
eliminats the chance of double entry. An indication of data entry may save time.
File # 266623474.xls
Beer Stock Receipts
Pack Slip
Period/Date
Vouched/Traced
Initialled
Items Checked-Off
LINCS
Receiving Report
Initialled
Transit Breaks
Documented
Signed by Driver
Data Entry
Stamp**
Shipping Errors
Documented
Case Count
Agrees***
Dollar Value
Agrees***
Notes
** - This should be found on the top page of the order so it is in plain view to prevent the order from being entered twice.
***-Trace from the "Daily Invoice" to the LINCS Stock Receipt Report.
***-Vouch from the LINCS Stock Receipt Report to the Daily Invoice".
Notes:
The "Daily Invoice" is received via mail well after the physical inventory is received at the store.
File # 266623474.xls
Transfers

Transit Breaks
Period/Date
4/July 12, 2004
4/July 9, 2004
4/July 7, 2004
4/July 10, 2004
4/July 17, 2004
4/July 6, 2004
4/July 17, 2004
3/May 25, 2004
3/May 25, 2004
3/June 3, 2004
3/May 29, 2004
3/May 23, 2004
Reference #
Transfer In/Out
Source Doc.
Present
Inventory
Picked
Inventory
Signed for
Documented
Signed by Driver
T-Out's
Dollar Values
match Inventory
Recon.
Bill of Lading
Attached
Verified by
Second Emp.
Notes
Notes:
File # 266623474.xls
Dispositions
Dispositions - 2 most recent
Period/Date
Reference #
Correct codes Used
Complaint forms Empties returned to

attached
inv. (beer)
2 Signatures for
destruction
Quantities recorded Unused lines crossed T-breaks signed by LINCS Inventory

alphabetically
out
Driver*
adj report initialled
Molson
voucher
processed
correctly
Proper
Segregation of
Duties
Notes
* Driver required to sign shipping documents with damage outlined.

Notes:
Dispositions - One period for each of the previous 3 quarters
Period/Date
Reference #
2 Signatures for
destruction
Quantities
recorded
alphabetically
Unused lines
crossed out
T-breaks signed by
Driver*
LINCS Inventory adj

report initialled
Proper Segregation
of Duties
Notes
* Driver required to sign shipping documents with damage outlined.

Notes:
File # 266623474.xls
Count Sheets
Period/Date
Variances verified
by a second
employee
Counter signs all

sheets
Count recorded in
ink
Mistakes crossed out

with a line
Proper Segregation of
Duties
Accuracy of
extensions
All products counted
Notes
Notes:
File # 266623474.xls
In-store Adjustments
Instore Adjustments - All from current and 12 previous fiscal periods2 most recent
Date
Reference #
Correctly Used
LINCS Adjustment report LINCS report authorized

present
and signed by the MGR
Second person reviewed

the adjustment
Detailed explanation
provided
Stored in a separate file

and filed with period 13
records
Notes
Notes:
File # 266623474.xls
Store Audit Program

Purchases, Payables, Payments
Hours to complete PPP work.
Criteria
Audit Procedures
1. Yearly clothing allowances must be recorded and fall within the prescribed limitations. (Section
6.0 Store Policy and Procedure Manual)
i) Review the clothing allowance log maintained at the store.

Review the log to ensure that it is accurate and up-to-date. Part-time
employees receive prorated allowances based on the hours they have
worked, this calculation and their accumulated hours should be
documented in the log (see the comment for details relating to the parttime allotment).
Keep a record of all clothing allowance entitlements and disbursements annually for review by
Regional Manager or Audit
Retain and file copies of all clothing allowance receipts for review by Regional Manager or Audit
Arrange for reimbursement up to the maximum allowed
Initials
Extent of testing
W/P's
Comments
ii) Review the clothing allowance "Reasonability Test". Review a

sample of annual allowances (for individual employees) if the actual
allotment exceed the estimated allotment by more than 10% and or
if the review performed for 1.i) above indicates that allotments are
not administered correctly (fulltime, part-time, and manager).
Review the total clothing allowance for each employee for the most
recent complete fiscal year.
Ensure that the prescribed dollar allotment has not been exceeded, and
all items are approved by SLGA.
Verify the prorated part-time allotments for both clothing and shoe
allowances.
2. Paid-outs are documented, duties are segregated, correctly recorded, and approved. (Section 3.7.7 i) Vouch fifteen disbursements from the current and previous four
and 3.14 Store Policy and Procedure Manual)
periods for:
reasonableness
Adequate third party supporting documentation is attached to all store Paid Out receipts.
adequate third party documentation
All paid outs must be correctly coded.
correct coding
All Paid Out disbursements must be authorized and listed as allowable expenses by SLGA VP of
Retail Operations.
ii) For the above sample review all items to ensure that they are in fact
All Paid Outs must be properly authorized and signed by the store manager. Where possible, duties deemed allowable by SLGA, or have been referred to the Regional
must be segregated.
Manager for approval (this must be documented).
All expenditures submitted or paid on behalf of the Authority are for goods or services necessary for
the operation of the store.
iii) For the above sample, review items for manager or Regional
Manger approval, ensure segregation of duties is present.
3. Any expenditure exceeding $500 is forwarded to the Regional Manager for approval prior to
ordering. (Section 3.7.7 and 3.14 Store policy and Procedure Manual)
i) Review all expenditures for the above noted period. Review and
document the approval received for all expenditures >$500.
4. Purchases are obtained at the best value for SLGA.

Manual)
i) Review all expenditures for the above noted period. Review and
document the presence of bid comparisons for disbursements >$300.
(Section 3.14 Store policy and Procedure
Price comparisons must be done for goods or services >$50 and <$500.
Bid comparisons must be attached to invoices for disbursements >$300.
All required expenditures >$2,500 must be forwarded to SLGA Management Services for
Quotes/Tender/RFP.
Page 40 of 57
File # 266623474.xls
5. All cellular phones are authorized and correctly processed. (Section 3.14 Store policy and
Procedure Manual)
i) Review all expenditures for the above period for an indication of

disbursements relating to cellular phones. Ensure all cellular phone
invoices are forwarded to H.O. for payment.
All cellular phone purchases and contracts must be approved by the Regional Manager.
All cellular phone bills are to be forwarded to the Regional Manager for approval and payment.
6. Paid outs must be processed timely. (Section 3.14 Store policy and Procedure Manual)
Paid outs must not be processed in advance.
i) For the sample noted in 2. compare the actual payment date on the
third party supporting documentation to the date the paid out was
processed at the store. All payments must be made prior to or on the
same day they have been processed at the store.
Page 41 of 57
File # 266623474.xls
Reasonability Test
Annual Clothing Allowance - Fiscal 200*
Employee Name
Employee Type
Total Estimated Clothing Allowance

Actual Clothing Allowance Paid
Variance (Under Estimate)/Over Estimate
Hours
Allowance
$0.00
$0.00
Examine clothing expenditures on an employee by employee basis if actual

expenditure exceed estimated expenditures by greater than 10% of the
estimated expenditure (Ensure all employee have been included, review parttime clothing allotments and shoe allowances).
File # 266623474.xls
Examine clothing expenditures on an employee by employee basis if actual

expenditure exceed estimated expenditures by greater than 10% of the
estimated expenditure (Ensure all employee have been included, review parttime clothing allotments and shoe allowances).
File # 266623474.xls
Paid-outs
Period/Date
Reference #
Source Doc. Present
Coded Correctly
Allowable or have
Written Approval
Mgr./Reg. Mgr.
Approval
Duties are Segregated
Invoice Date
Notes
Notes:
File # 266623474.xls
Store Audit Program

Fixed Asset System
Hours to complete Fixed Asset work.
Criteria
Audit Procedures
Initials
1. Equipment Transfers and Requisitions are properly authorized. (Section 3.17 Store Policy
Manual)
i) Review the transfers and requisitions in the audit period to ensure

completeness and approval.
Extent of testing
W/P's
Comments
ii) Verify assets at the store to a printout of the Assets maintained on the
Head Office Fixed asset system.
As with the alcohol inventory trace 1/2 of your sample from the floor
to the sheet, and the other half from the sheet to the floor.
2. Store Manager reviews the budget variance report for capital expenditures. (Section 3.17 Store
Policy Manual)
i) Review the past four quarterly budget variance reports for:

An indication that the manager reviewed and followed-up the reports.
Include a copy of the most recent report in the audit file.
ii) Discuss this review with the manager - document what the manager
is looking for during the review.
Page 45 of 57
File # 266623474.xls
Store Audit Program

Payroll
Criteria
Hours to complete Payroll work.

Audit Procedures
Initials
Extent of testing
W/P's
Comments
1. Time and attendance is correctly recorded, and authorized by the manager and employee. (Section i) Discuss Time and attendance processing procedures with the store
3.16 Store Policy and Procedure Manual)
manager.
All hours work are recorded on the worksheet.
All time entry must be performed by the manager/supervisor/designate.
Worksheet is reconciled to the information on the system.
Data entry stamp is utilized.
Worksheet is signed by the manager/supervisor that reconciled it to the system.
All employees must sign the worksheet.
ii) For one week per quarter:

Ensure Time and Attendance worksheets are approved by the
manager.
iii) For the sample above ensure all employees have signed the work
sheet (when possible, review the information for 5 employees).
iv) For the above sample review the work sheets for use of the data
entry stamp or another indication of data entry.
v) For two days per quarter, reconcile the Time and Attendance
worksheet to the time and attendance information recorded in TAMS
(document in the audit file).
2. Time and attendance corrections are documented and approved. (Section 3.16 Store Policy and
Procedure Manual)
A correction form must be submitted to H.O. to change data after it has been confirmed.
Correction forma must be signed by the manager.
i) For the same sample as 1.v) above, vouch all time and attendance
corrections from TAMS (review the "last updated" field for an
indication than payroll staff last adjusted data) to the time and
attendance correction form. Review for accuracy and approval.
Page 46 of 57
File # 266623474.xls
Payroll
Worksheets
Period/Week
Approved By
Manager
Signed By
Employees
Indication of Data
Entry
Corrections
Reconciled to
TAMS
# Reviewed
Vouched
Proper Approval
Correct Codes
Utilized
Notes
Notes:
File # 266623474.xls
Store Audit Program

Security and Safety
Hours to complete Security and Safety work.
Criteria
Audit Procedures
1. Store managers maintain at least the minimum standard of security requirements. (Section 3.1,
3.2, 3.4.1, 3.7.7, 3.13, 3.7.19, and 3.7.20 Store Policy Manual)
i) Discuss with supervisors/managers ensure they control access to

the keys/money.
Complete security check-list.
Supervisors/managers control access to keys, money, store.

Store manager maintains an unobstructed view of the retail area.
2. Store managers closely monitor the high value and high risk products. (Section 3.1 Store Policy
Manual)
Initials
Extent of testing
W/P's
Comments
ii) Identify "blind spots" in retail area.

Observe the retail area for blind spots.
Discuss with staff to determine if there are any retail areas they could
not monitor from the tills document discussions in the audit file.
Cash is not counted in public view.
Alarm/system access codes are unique and confidential.
Signs clearly identify areas not accessible to the public.
Exterior doors not in use are locked at all times.
Review POS security levels
Review ISP security levels
i) Discuss with the manager.

ii) Observe and discuss the sale procedures and monitoring processes
for high risk products.
High value products s/b in locked display cases or empty case/box s/b
on display and product s/b in the warehouse or office.
Regular facings and counts s/b performed on high risk products during
the day.
Shelf alarms and electronic tags can also be used.
3. Store manager designates the appropiate security levels on the ISP and POS. (Section 3.7.13
Store Policy Manual, currently the Store Policy Manual does not address the ISP security
levels)
Manager will set POS security code to ensure that all No Sales require Manager/Supervisor
authorization.
Only Managers/Supervisors should be assigned these levels of security
4. Store managers maintain at least the minimum standard of safety. (Section 3.3, and 6.0 Store
Policy Manual)
Don't risk your safety during robberies.
Don't pursue robbers.
Wear CSA approved shoes at all times.
5. Gift certificates are secure and documented. (Currently not included in the Store Policy
Manual)
Gift certificates are stored in a locked location.
All gift certificates are recorded in a log.
The gift certificate log is stored seperately from the gift certificates.

ii) Print and review ISP and POS security levels, and ISP employee
master.
No Sales must be restricted to manager/supervisor levels.
Only managers/supervisors should be assigned the manager/supervisor
level of security.
ii) Complete safety check-list.
Page 48 of 57
File # 266623474.xls
Store Audit Program

Security and Safety
Hours to complete Security and Safety work.
Criteria
5. Gift certificates are secure and documented. (Currently not included in the Store Policy
Manual)
Audit Procedures
Initials
Gift certificates are stored in a locked location.

All gift certificates are recorded in a log.
The gift certificate log is stored seperately from the gift certificates.
Over the course of the audit, observe if the certificates are they
regularly left unlocked.
Review the log to determine if it is up-to-date.
Document the location of the log.
Extent of testing
W/P's
Comments
ii) Over the course of the audit:
Page 49 of 57
File # 266623474.xls
STORE SECURITY CHECKLIST
HAS AN
ALARM CODE
EMPLOYEE
Alarm Company:
Does the store have a safe:
ALARM CODE is
UNIQUE &
CONFIDENTIAL
HAS A STORE
KEY
Alarm Logs @ Store:

YES
HAS AN
OFFICE KEY
YES
HAS ACCESS
TO CHANGE
FUND
IS A TAMS
HAS THE
DESIGNATE
SAFE COMBO OR MANAGER
NO
NO
If no, what secure lock-up is available:

Are locking drawers available for assigned cash trays that are not in use:
If yes, are the keys to each drawer unique:
Does the store have an electronic surveillance system:
YES
Do the cameras cover the till area:
NO
YES
Average age of tapes:
YES
NO
YES
NO
Tape
Hard drive
NO
Tape rotation (i.e. weekly):
Outside lighting (doors):

Door viewer in back door:
YES
NO
Armoured car service or drop box utilized:

Fire Extinguishers:
Last Certified
Visible:
Accessible:
YES
NO
YES
NO
Do employees share passwords or alarm codes:
YES
NO
Are passwords and alarm codes confidential:
YES
NO
Do employees allow other employees to use their till:
YES
NO
Location of gift certificates:

Office locked when empty:
YES
YES
NO
NO
Page 50 of 57
File # 266623474.xls
STORE SAFETY CHECKLIST
Safety shoes are made available to all eligible store employees:
YES
NO
Safety shoes are worn by all employees at all times while working:
YES
NO
Do mechanical items such as lifts or pallet jacks appear to be in good repair:
YES
NO
Height of cases is restricted to shoulder height in the warehouse :
YES
NO
YES
NO
Verify with a review of the paid outs
Lifting above this level dramatically

increases the risk of shoulder injury.
Are all cleaning supplies clearly marked and adequately stored:
All corrosive cleaning agents should have clear readable labels.

All corrosive agents are stored appropriately.
Notes:
Document access to storage areas and the warehouse:
Is a first aid kit available to store employees:
YES
NO
Are employees trained to use the first aid kit:
YES
NO
Page 51 of 57
File # 266623474.xls
4
3
2
3
1
2
2
4
4
3
1
1
1
4
1
4
1
3
1
3
3
3
4
3
3
2
4
3
4
3
1
3
1
2
1
2
4
2
1
4
4
1
3
1
2
1
1
2
2
2
4
4
3
3
1
4
3
2
1
2
1
3
3
4
3
2
3
2
2
4
2
2
1
4
2
2
1
2
3
2
3
1
3
3
4
4
2
3
1
4
4
3
1
1
2
1
1
2
1
3
3
2
3
1
1
1
2
2
3
4
2
1
4
1
4
3
4
1
1
4
3
2
2
2
4
3
4
1
3
1
3
3
4
4
1
4
3
2
3
2
3
2
1
3
4
1
1
1
2
1
2
1
2
3
3
2
1
2
2
4
1
3
4
1
4
1
3
4
1
4
1
3
3
2
2
4
2
3
2
2
1
4
1
1
4
2
4
2
2
2
1
2
4
4
3
3
1
1
3
2
4
3
3
3
4
3
3
3
4
1
1
2
1
2
2
2
1
1
2
2
2
4
2
3
1
4
2
3
4
2
2
3
4
4
2
4
3
4
2
3
3
1
4
3
1
4
2
3
3
3
2
4
4
2
1
4
4
2
3
2
2
4
1
4
2
4
3
4
1
2
2
4
2
2
3
3
2
1
1
4
2
2
2
3
1
1
4
4
4
2
2
2
4
1
4
4
2
3
1
4
2
1
4
2
4
3
2
4
2
1
1
4
3
2
3
3
3
2
3
3
3
2
3
3
1
1
4
4
2
3
3
4
1
4
4
1
3
4
2
3
2
3
3
3
4
2
3
2
2
3
1
1
4
3
4
1
4
4
4
2
2
4
1
3
3
1
2
1
2
3
2
4
1
3
2
2
4
2
3
3
2
3
1
4
1
4
4
1
4
3
2
1
2
2
3
4
2
1
1
3
3
2
3
1
2
3
1
3
4
2
1
4
1
4
1
4
2
1
1
1
3
2
2
3
2
1
4
2
4
1
4
3
3
3
3
4
1
4
3
1
2
2
2
3
2
2
1
1
2
4
4
2
3
1
4
4
2
2
2
2
4
3
3
1
3
3
1
1
4
3
2
1
4
4
3
1
1
4
2
2
Use this random number table to determine the periods you will be examining. The first Quarter is the current quarter that you are in, the second
quarter is the previous quarter, etc. Keep selecting periods for the current quarter until you select one that is complete/partially complete. The 4th
period of the quarter is only relevant if period 13 in in that quarter.
1
3
3
4
3
3
1
3
3
1
4
1
2
1
4
2
4
4
4
3
1
3
2
3
2
1
2
2
1
3
2
1
2
4
4
4
2
1
2
1
First Quarter
1
2
4
1
1
4
4
2
3
1
4
2
3
4
4
1
1
4
4
4
3
4
2
4
2
3
1
1
1
2
1
1
3
4
2
4
4
1
1
3
Second Quarter
2
1
4
1
1
3
2
2
3
1
2
1
4
4
1
1
2
1
2
2
3
2
2
1
2
3
1
1
4
2
4
2
2
3
2
3
2
4
4
4
Third Quarter
4
2
1
4
1
2
1
2
2
3
4
4
4
1
1
2
4
1
3
3
2
2
1
4
4
2
3
1
2
3
1
2
4
2
1
4
3
2
2
1
Fourth Quarter
First Quarter
Second Quarter
Third Quarter
Fourth Quarter
4
1
1
4
1
2
1
1
2
4
4
4
1
4
4
4
2
3
1
3
1
2
4
4
4
1
4
2
2
1
3
2
2
3
1
3
4
2
3
2
One Period per Quarter

4 1 3 1 3 1 1
4 3 3 4 3 3 3
1 3 3 1 2 2 1
2 4 4 4 4 2 4
2 3 1 1 1 3 1
2 4 4 4 1 2 2
2 2 2 1 4 2 4
3 4 3 1 1 4 3
1 4 4 3 2 2 4
1 4 2 3 1 4 2
2 1 4 4 1 3 4
1 2 1 1 1 3 1
4 2 3 1 4 2 1
3 2 1 3 1 2 4
1 1 1 1 4 3 1
2 1 2 3 2 4 1
1 2 1 3 1 1 2
1 4 4 1 4 2 4
2 3 3 1 2 2 2
3 3 1 1 4 4 3
4 1 2 2 3 3 1
3 3 3 2 3 3 3
1 1 2 1 3 4 4
2 4 4 4 4 3 1
4 2 3 3 2 3 2
4 3 1 1 4 4 3
2 1 3 3 1 4 3
4 4 3 1 3 4 3
4 2 1 1 3 3 4
1 4 2 3 1 3 2
3 2 1 1 1 2 1
3 3 3 1 1 4 1
1 2 4 3 3 2 4
3 1 3 1 2 3 1
4 3 2 4 1 2 4
2 4 1 3 3 1 1
1 1 2 4 2 1 2
2 4 4 1 4 3 4
1 4 4 3 4 1 4
1 4 2 3 4 3 2
Use this random numbe

current quarter until you
transfers.
4
4
1
3
4
1
4
1
3
2
3
2
4
2
3
3
1
1
4
4
4
3
4
4
1
4
4
1
1
2
2
1
1
2
3
1
2
3
2
4
2
2
3
4
1
3
2
2
1
3
2
4
3
1
4
2
1
2
2
2
4
2
4
1
4
3
3
1
3
3
3
1
1
2
4
1
4
2
2
1
2
3
3
2
2
3
2
4
2
2
1
1
2
3
4
2
2
3
2
1
4
1
3
1
3
1
3
1
1
2
4
2
1
3
3
2
2
1
1
3
4
1
4
4
1
4
2
3
2
2
3
3
1
4
1
4
2
3
1
2
4
1
3
3
4
3
4
4
4
1
3
3
2
3
3
2
2
4
4
4
4
3
4
2
3
4
4
3
3
4
4
2
2
1
3
3
2
2
1
3
1
2
2
2
2
4
3
3
4
4
1
4
3
1
1
1
1
4
3
3
3
2
1
4
1
4
2
1
2
4
1
2
2
4
1
3
1
3
1
1
4
3
2
1
1
1
4
3
1
3
1
4
1
1
3
1
1
1
2
3
4
1
1
3
2
3
2
2
1
2
3
3
2
3
4
3
1
3
2
1
4
3
3
4
1
1
3
3
1
1
2
1
2
3
3
3
2
1
4
2
3
3
1
4
4
1
2
3
2
4
3
2
3
1
2
4
1
2
4
1
3
4
1
1
2
2
3
3
1
2
2
3
4
2
3
4
2
4
3
4
4
2
3
1
4
4
3
1
2
4
1
2
2
1
1
3
4
2
3
4
4
3
2
1
1
4
4
1
1
1
4
1
3
2
1
3
2
3
3
3
2
1
1
1
1
3
3
3
3
3
1
3
2
2
2
3
1
3
1
4
4
3
1
4
1
3
2
4
1
2
1
2
2
2
3
3
1
1
2
4
2
2
1
3
3
2
3
3
2
4
4
4
4
1
2
2
2
1
1
3
1
3
2
3
1
3
1
3
4
2
2
1
4
3
3
3
4
2
1
1
2
3
4
4
1
4
3
3
2
2
1
2
1
2
2
1
4
4
2
2
3
1
1
2
2
1
3
3
2
4
3
3
3
3
2
3
2
1
2
4
1
2
3
1
1
1
1
2
2
1
1
1
3
2
4
3
3
2
3
2
1
4
2
4
4
3
3
1
3
3
3
4
4
2
4
1
2
1
2
4
Use this random number table to determine the week within each randomly selected period you will be examining. Keep selecting a week for the
current quarter until you select one that is complete. Weeks are utilized for examining T/A worksheets for approval/data entry, stock receipts, and
transfers.
First Quarter
1
4
2
4
2
4
3
2
4
3
1
3
2
1
2
2
4
2
3
4
3
4
1
4
1
4
1
2
3
2
1
3
1
3
3
3
2
2
4
1
Second Quarter
4
1
4
1
2
2
3
1
3
1
1
2
4
1
1
1
4
2
3
2
3
4
4
4
2
3
2
3
4
2
4
3
3
4
4
4
1
2
4
3
Third Quarter
3
1
4
2
1
1
3
4
2
1
1
1
4
1
4
1
3
2
4
3
3
4
1
2
3
1
2
3
2
1
1
4
1
1
2
2
1
1
1
3
Fourth Quarter
1
2
3
4
2
3
1
1
4
1
3
3
4
4
4
2
4
1
4
2
2
1
2
3
1
3
1
2
3
1
4
4
2
3
4
4
1
4
1
4
One Week per Quarter

2 3 3 1 3 2 4
2 1 3 1 2 2 3
3 1 3 3 2 4 1
3 4 2 4 1 4 1
3 1 1 2 4 2 4
4 4 2 3 3 3 4
2 2 2 2 2 3 4
1 4 4 2 2 1 1
1 4 3 1 3 3 1
3 4 1 4 2 4 4
4 2 4 1 3 1 3
4 3 3 1 4 4 2
1 2 2 4 4 3 2
1 2 4 2 2 3 4
1 1 4 3 4 2 3
2 3 2 4 3 2 4
2 3 4 4 4 2 4
3 1 4 2 3 4 1
4 2 2 4 3 4 2
1 3 2 1 4 1 4
2 4 3 1 4 1 1
4 3 3 1 4 2 3
2 2 4 4 2 3 3
2 1 3 1 3 1 3
4 2 2 4 1 4 3
2 2 2 1 2 2 4
2 3 4 1 3 3 3
1 2 3 1 4 4 3
4 3 1 3 1 4 3
2 4 3 3 4 2 2
1 4 1 1 2 2 2
2 1 3 3 4 2 3
3 1 2 4 1 3 4
4 1 4 4 3 1 2
4 1 1 2 1 1 3
1 1 2 2 1 1 3
4 1 1 2 2 4 1
1 3 2 3 3 3 3
2 4 2 3 3 1 3
4 1 3 3 4 2 2
2
9
25
13
25
10
24
6
9
7
11
3
30
30
13
1
4
15
31
28
19
11
10
28
6
5
13
2
25
21
6
27
29
30
9
23
9
1
29
18
Use this random number table

select one that is complete. Da
21
5
16
13
8
2
26
22
8
12
2
21
12
17
17
11
12
31
14
5
25
24
19
11
2
6
2
31
24
5
11
14
9
26
26
17
28
21
8
4
21
24
29
4
6
21
1
11
13
3
2
5
24
4
17
14
14
7
17
11
13
1
16
27
31
27
15
3
25
25
11
14
18
9
18
23
30
19
3
11
8
8
16
8
5
4
18
24
6
24
13
21
15
14
24
28
5
23
2
23
24
22
2
13
22
11
21
4
29
7
15
5
15
31
12
19
3
29
11
9
25
18
12
30
20
14
10
10
30
21
22
5
31
28
20
11
20
2
6
21
15
23
1
3
14
23
31
5
18
2
20
11
20
31
9
9
14
18
18
12
10
6
6
11
9
1
4
6
24
30
16
28
6
2
3
11
21
16
12
13
6
11
6
16
11
23
14
27
2
14
17
11
19
23
22
28
23
26
3
15
2
20
1
24
20
17
24
3
5
1
6
17
2
4
26
24
29
24
26
10
5
7
18
6
6
19
14
1
23
22
31
25
10
31
18
29
17
10
31
21
28
20
18
24
7
27
4
31
5
29
12
2
23
1
17
31
14
19
8
4
13
2
29
9
23
25
29
2
13
13
13
9
2
30
1
9
26
5
8
31
Two Days per Quarter

5 19 25 3 12 6 8
3 31 25 28 29 4 9
28 15 27 11 16 10 20
2 19 22 1 26 21 24
24 31 8 13 1 4 12
21 17 4 14 1 9 14
22 13 22 24 7 21 13
26 5 19 13 31 1 9
31 17 18 28 23 20 23
9 30 5 29 9 28 23
6 12 13 11 3 7 30
8 11 29 25 21 17 31
28 29 31 29 29 14 16
19 21 31 14 16 4 1
9 25 2 9 4 16 30
11 20 25 31 23 12 31
24 3 6 12 31 31 28
9 10 1 14 14 23 12
25 19 17 14 6 3 7
13 11 7 25 30 3 6
28 9 25 11 28 30 28
25 19 31 27 31 20 18
20 13 10 19 4 13 29
16 1 15 5 16 14 31
9 15 23 25 3 26 29
14 6 13 7 29 16 28
3 1 16 30 6 11 7
9 14 30 24 14 14 22
21 20 9 1 13 30 4
25 19 30 24 28 15 7
25 1 1 14 14 25 18
26 8 2 4 25 5 11
28 19 24 21 25 19 16
21 15 27 24 29 4 7
28 26 24 4 20 26 3
20 18 31 2 26 22 28
11 31 31 7 30 12 20
19 7 15 27 26 16 15
15 23 19 14 26 22 5
11 17 18 3 21 31 11
14
18
1
8
4
12
9
26
4
1
8
24
16
3
25
20
28
10
11
22
8
24
2
31
16
28
13
7
10
17
12
23
4
12
30
7
24
8
1
28
18
25
11
16
22
30
18
23
14
1
14
27
26
17
12
2
23
23
23
14
20
16
26
2
5
26
16
22
25
30
14
11
23
24
27
13
22
13
5
5
22
16
27
18
2
30
1
31
6
18
10
19
29
29
20
3
2
15
14
22
14
25
4
16
8
6
12
22
22
28
25
13
13
20
31
15
18
31
15
23
23
4
4
22
25
1
14
22
20
6
31
24
27
17
4
14
30
8
18
11
14
12
19
1
5
5
27
12
21
30
11
13
3
14
3
27
15
16
17
3
28
12
1
9
8
14
31
9
24
6
1
5
30
21
29
24
28
19
24
10
5
22
18
11
18
14
4
4
12
7
25
9
19
25
17
26
7
17
4
31
28
20
31
19
19
21
3
10
4
30
9
11
13
28
14
23
1
11
6
24
12
24
21
25
25
8
21
1
13
18
29
9
7
28
27
25
18
30
3
21
6
12
14
21
14
6
18
2
23
23
23
2
23
30
22
15
23
15
27
31
7
15
19
3
10
5
29
15
23
2
19
29
13
1
18
27
7
5
29
29
11
5
9
30
29
9
2
11
30
19
7
11
15
3
23
29
19
18
5
22
11
1
7
20
24
24
24
12
9
24
19
19
28
27
17
26
5
19
5
4
14
17
27
1
26
28
30
27
19
26
5
2
19
25
1
4
13
21
17
28
12
28
27
13
14
17
26
7
3
24
28
17
10
23
18
5
20
16
31
8
Use this random number table to determine two days per quarter that you will be examining. Keep selecting days for the current quarter until you
select one that is complete. Days are utilized for examining payroll, and items in the revenue receivable, receipts section of the audit program.
2003 - 2004 CALENDAR
April 2003
T W T
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
13 PERIOD YEAR
August 2003
T W T
10
11
12
13
17
18
19
20
14
15
16
21
22
23
24
25
26
27
28
29
September 2003
T W T F
December 2003
T W T F
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
30
28
29
30
31
January 2004
T W T F
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
February 2004
T W T F
10
31
May 2003
T W T
10
10
11
12
13
14
15
16
17
14
15
16
17
18
19
20
20
21
22
23
24
21
22
23
24
25
26
27
27
28
29
30
31
28
29
30
June 2003
T W T
11
12
13
18
19
25
26
October 2003
T W T F
1
10
11
12
13
14
10
11
15
16
17
18
19
20
21
12
13
14
15
16
17
18
22
23
24
25
26
27
28
19
20
21
22
23
24
25
29
30
26
27
28
29
30
31
10
11
12
13
14
15
16
17
18
19
10
11
12
13
14
15
16
17
18
19
20
21
23
24
25
26
27
28
July 2003
T W T
20
21
22
23
24
27
28
29
30
31
25
26
November 2003
T W T F
11
12
30
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
March 2004
T W T
29
10
11
12
13
14
15
16
17
18
19
20
22
21
22
23
24
25
26
27
29
28
29
30
31
13
2004 - 2005 CALENDAR
April 2004
T W T
10
S
5
August 2004
T W T
10
11
12
13
14
11
12
13
14
15
16
17
15
16
17
18
19
20
21
18
19
20
21
22
23
24
22
23
24
25
26
27
28
25
26
27
28
29
30
29
30
31
May 2004
T W T
10
11
10
11
12
13
14
15
12
13
14
15
16
17
18
16
17
18
19
20
21
22
19
20
21
22
23
24
25
23
24
25
26
27
28
29
26
27
28
29
30
30
31
September 2004
T W T F
13 PERIOD YEAR
June 2004
T W T
October 2004
T W T F
10
11
12
13
14
15
16
17
18
19
10
11
12
13
14
15
16
20
21
22
23
24
25
26
17
18
19
20
21
22
27
28
29
30
24
25
26
27
28
10
December 2004
T W T F
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
February 2005
T W T F
January 2005
T W T F
S
1
11
10
11
12
13
14
15
16
17
18
19
23
20
21
22
23
24
25
26
29
30
27
28
November 2004
T W T F
March 2005
T W T
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
12
31
July 2004
T W T
10
15
16
17
11
12
13
14
18
19
20
21
22
23
24
25
26
27
28
29
30
31
M
1
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
13
Random Starting Point for Inventory Count

4
3
2
6
8
4
9
4
5
2
1
4
9
3
3
1
9
7
4
5
2
7
1
8
4
1
5
9
4
6
9
7
9
2
4
7
5
3
3
4
1
1
4
4
4
9
3
2
3
5
2
3
6
1
3
6
9
8
2
9
1
7
5
3
6
4
4
5
7
6
9
7
6
4
1
1
6
9
4
3
9
1
4
2
5
7
7
9
4
4
6
8
7
3
3
1
1
2
9
9
1
8
6
5
1
3
5
6
2
9
9
1
9
3
9
1
7
6
4
9
5
3
4
5
7
9
6
1
3
5
4
6
5
6
6
6
5
4
7
4
4
7
9
8
9
8
8
7
5
3
6
9
8
1
2
9
6
5
2
4
6
5
7
3
2
8
9
5
9
4
6
2
3
3
9
4
3
9
3
1
2
8
8
1
9
9
1
6
5
2
3
3
8
7
2
7
1
6
5
4
2
5
4
2
7
1
4
4
7
6
1
7
3
1
4
2
2
9
7
7
1
1
1
9
7
3
6
7
7
3
1
7
7
5
6
7
7
8
4
8
8
3
5
8
4
5
1
9
1
2
7
2
7
6
3
7
1
6
1
7
8
1
5
5
6
1
4
9
1
5
6
2
3
3
8
7
9
4
5
9
1
2
2
6
2
1
9
6
1
1
1
2
6
5
2
8
1
5
8
2
1
5
4
3
1
3
4
9
7
7
2
4
7
5
2
7
2
8
6
7
5
7
6
7
9
6
7
3
6
9
8
3
4
9
2
5
2
5
5
9
3
6
8
2
3
7
2
5
2
6
2
5
8
5
4
2
7
9
3
7
9
7
7
9
5
6
1
8
2
2
1
1
4
9
3
6
7
4
1
8
2
5
6
9
8
3
1
6
4
2
9
9
2
4
5
7
3
2
3
8
3
3
5
2
9
1
4
9
9
8
9
2
4
6
1
2
8
2
8
9
4
3
3
3
1
3
1
6
8
4
7
1
7
1
1
3
6
1
5
5
5
8
7
6
6
1
9
6
8
7
6
3
9
8
5
1
4
6
4
2
2
4
4
6
8
6
4
4
8
8
9
8
6
5
3
2
3
4
4
1
5
6
9
3
8
5
4
3
1
7
4
3
1
7
9
9
2
6
1
7
4
1
9
3
8
6
1
3
4
5
3
8
5
2
4
6
9
7
5
5
6
8
2
3
7
1
2
9
7
3
6
1
8
8
4
4
1
8
6
3
3
3
7
1
5
7
1
3
8
7
6
8
5
7
4
1
5
1
9
6
1
7
4
9
5
8
3
6
7
9
6
1
4
4
3
8
6
8
1
6
5
3
4
3
3
4
6
4
8
2
9
9
8
2
7
4
9
7
1
6
5
7
6
9
2
9
7
8
6
9
6
3
3
8
7
8
4
6
8
3
4
3
5
3
9
6
3
8
8
9
9
3
2
4
6
6
2
6
2
7
5
7
1
7
6
8
5
3
8
3
3
6
1
9
9
9
7
3
3
4
6
5
8
9
8
8
4
3
8
7
1
1
8
2
7
2
5
2
4
3
5
7
9
6
4
2
7
3
4
3
2
8
8
6
7
1
8
8
6
3
9
7
4
3
7
3
2
5
4
4
9
4
4
1
3
8
2
1
2
6
4
3
1
2
6
9
9
6
8
3
2
8
9
3
6
8
4
6
5
9
2
2
1
6
5
1
2
1
4
9
9
9
7
1
2
4
1
1
1
8
2
4
3
2
3
2
1
2
7
8
9
7
1
8
4
5
1
6
1
7
9
2
9
6
5
6
7
2
4
3
1
6
6
4
8
9
5
8
3
4
4
3
2
4
3
4
8
4
9
9
8
8
8
6
8
7
1
2
9
6
5
2
3
6
7
3
1
3
7
3
6
2
6
7
5
8

Retail Store Audit Sop1

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Retail Store Audit Sop1

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Compliance Audit Program For Retail Stores

Created by Mike Woitas, CFE (email mwoitas@slga.gov.sk.ca)

Store Audit Program Modifi

October 29, 2004 RRR

Additional W/P's for cash handling

November 5, 2004 PPP

Managers: $451/year including PST and GST. This allowance is

November 8, 2004 Inventory

Comment added to the extent of testing box for section 3.i),

More details relating to the gift certificates were added. See

November 25, 2004 PPP

Reasonability test developed for clothing allowance.

Added section 5. to the audit program.

Store Audit Program Modifications

Summarizes the count that was performed.

Little documentation relating to the gift certificates.

. For ease of formatting this

Audit Working Papers

Post Field Phase

Pre Field Phase

FIELD AUDITOR GUIDE

Minimum Sample Sizes

Clothing (666) most recent complete fiscal year

Vouch 15 disbursements from the current and previous 4 periods

Audit Working Papers

Audit review - Supervisor

For ease of formatting this

GL Fixed Asset Listing (also request serial #'s)

H.O. Financial Services

Copy of previous audit report

Previous audit file

Store inventory GL Adjustments

current period + previous 12

SOS Dollar Sales by Retail Sales Code

ending current period

Paid Out (For Enquiry) - clothing (666)

last complete fiscal year

TAMS - Query Report for all part-time employees in the

Fiscal year prior to the last fiscal year (i.e. if you

TAMS - Query Report for all fulltime employees in the

last complete fiscal year

Paid Out (For Enquiry) - all GL Accounts

current period + previous 4

Inventory Reconciliation - Wine & Spirits

Print each of the four randomly selected periods

Inventory Reconciliation - Allied

Print each of the four randomly selected periods

Inventory Reconciliation - Beer

Print each of the four randomly selected periods

TAMS - Query Report

2 Days/quarter for 4 quarters

Special Occasion Permit Report

Most recent complete period

Clerk Audaction Report (print by period)

current period + previous 3

ISP employee master file

ISP security levels

POS security levels

CASH VARIANCE RISK PROFILE

STOCK VARIANCE RISK PROFILE

WINE & SPIRITS

Review the stock variances and compare them to the provincial

STOCK DISPOSITIONS RISK PROFILE