Icq Questionnaire

Deutsche Gesellschaft fr Internationale Zusammenarbeit (GIZ) GmbH Deutsche Gesellschaft fr
Internationale Zusammenarbeit (GIZ) GmbH
FEDERAL MINISTRY OF FINANCE

IN CONJUCTION WITH
OFFICE OF THE ACCOUNTANT GENERAL OF THE FEDERATION
PROCESS AUDIT OF THE NATIONAL CENTRE FOR WOMEN DEVELOPMENT (NCWD)
INTERNAL CONTROL QUESTIONNAIRE

(ICQ)
ON
FINANCE MANAGEMENT PROCESS

January 2010 to December 2014
[SEGUN AWOSANYA & CO.]

www.sac.com
1.0.
Control Objective: To have an understanding of management structure & internal control structure of the finance
management of the NCWD.
RESPONSE
TO BE FILLED OUT BY:
YES
NO
N/A
Please
provide
detailed
attachments/supporting
documents where applicable.
1.1.1
Are there extant laws establishing the
NCWD?
If yes, provide a copy of the law.

Are there any other associated legislations
the NCWD relies on in the running of their
operations?
If yes, provide
legislations
1.1.2
copies
of
associated
Which ministry supervises the NCWD?

Provide contact details.
1.1.3
Are there external directives from either the

President through the supervising ministry
or directly from the Federal Ministry of
Finance?
If
yes,
are
these
correspondences
documented & readily available?
If yes, provide
correspondences.
1.1.4
1.1.5
the
files
for
these
What is the management structure of the

NCWD?
Please
provide
a
copy
of
NCWD
organizational structure and brief role
description of principal officers.
Provide financial authorization limits of all
principal officers.
Does the NCWD carry-out internal control
and audit functions?
If yes, state the reports generated;
frequency of report; and who signs-off on
the report.
Who is the responsible officer in charge of
compliance with internal controls and
related audit functions?
1.1.6
Does the
manual?
NCWD
have
an
accounting
If yes, when was the last time it was

reviewed and updated?
Provide a copy of the accounting manual
and the reports generated.
Does the management of NCWD prepare
periodic
management
accounts
and
financial statements?
36
If yes, provide copies of management

accounts & financial statements from 20102014.
1.1.7
1.1.8
What banks does the NCWD maintain

accounts with Pre-implementation of TSA
and Post implementation of TSA?
Does the NCWD carry-out external audit
exercise?
If yes, when was the last audit carried out?
1.1.9
1.1.1
0
1.1.1
1
If external audit is carried out, list the

names and contacts of external auditors,
management reports and responses and
audited financial statements for the
relevant years (2010-2014)
What is the accounting year end of the
NCWD?
What is the accounting basis for the NCWD?
Is it cash/accrual/modified cash basis?
What is the NCWD budgetary process?
Who are the designated officers involved in
the budgetary process?
Do other staff of NCWD have any input in
the budgetary process?
Provide approved copies of the budget from
2010-2014.
Are there compliance checklists of other
statutory deductions and remittances such
as WHT, VAT, PAYE etc.?
If Yes, Please provide evidence of checklists
& schedule of deductions & remittances.
1.1.1
2
Are all engagement contracts/ Service

Level
Agreement/
Memorandum
of
Understanding (MoU) or similar document
executed
with
Vendors/
Contractors/
Consultants kept in the system?
Provide details.
1.1.1
3
Are there cases of

Responsibilities (CSR)?
Corporate
Social
If yes, state the internal policies/

agreements/ understanding or similar
documents executed with members of the
general public on CSR.
1.1.1
4
Are engagement contracts or similar

document executed with Employees?
1.1.1
5
Are there Sales Agreement/ Understanding

or
similar
document executed
with
Customers/ Clients?
36
1.1.1
6
Does the NCWD have a Service Delivery

Charter?
1.1.1
7
Does NCWD maintain a database of its

Client/Customers demography (Prospective
& Existing)?
1.1.1
8
Is there internal policy on management and

administration of an effective and efficient
Information Communication and Technology
(ICT)?
If yes, state the components of the ICT
Infrastructure.
1.1.1
9
Does the NCWD operate an Enterprise

Resource Program (ERP) to drive its
management process?
If No, how
coordinated?
1.1.2
0
are
the
various
Units
Are there Reports generated from each

management component within the ERP?
If there is no ERP, how are the various
reports
obtained
from
each
units/departments and coordinated within
the NCWD?
1.1.2
1
Are there policies and report on market

research and service development?
If Yes, how often are market research and
service development carried-out?
1.1.2
2
1.1.2
3
1.1.2
4
Are there policies and reports on Internally

Generated Revenues (IGR)?
List the IGR heads.
Is the IGR process automated?
How does the NCWD fund its operations?
Does the NCWD receive funding from the
Federal
Government
(whether
loans,
subventions, grants, appropriations etc.)
Does the NCWD receive funds from other
sources such as donor agencies?
Does the NCWD make remittances to the
CRF?
If yes, provide schedules of remittances to
the CRF from 2010-2014.
NB:
Name:
Signature:
Date:
1. Please write on the reverse page in case the
NOTES column provided is insufficient.
2. N/A means Not Applicable.
36
Designation:
Listing
1.
2.
3.
4.
5.
6.
7.
8.
9.
All bank statements from January 2010 to December 2014

Signed-off schedules of revenue
Signed-off schedules of bank deposit
IN CONJUCTION WITH
Signed-off schedule of expenses/ expenditure
Signed-off Bank reconciliation statements
Signed-off cash count
OF
THEandACCOUNTANT
GENERAL
Signed-off extract ofOFFICE
internal policy
of cash
bank systems
Extract of payment vouchers
Extract of petty cash vouchers
OF THE FEDERATION


(ICQ)
ON
CASH AND BANK SYSTEMS


www.sac.com
36
2.0.
Control Objective: To obtain the Flow of Cash Management System and ensure its
Reliability, Relevancy and Adequacy.
CASH MANAGEMENT SYSTEM

TO BE FILLED OUT BY THE CASHIER/ TREASURER
2.1.
To discuss and document the

procedures for the receiving of
cash.
1.1.1
State the nature of funds transferred to

NCWD from the federal government:
statutory or non-statutory funding.
1.1.2
Are there special purpose funds transferred

to NCWD from the federal government or
from Donors (Foreign and Local)?
If yes, provide details.
1.1.3
State other sources of funds available to

the NCWD.
1.1.4
Are there established bases to estimate

funds receivable from each category of
identified source of funds?
YES
RESPONSE
NO
N/A
NOTES
Please
provide
detailed
(If yes, itemize basis for each category of

identified source of funds within NCWD
using the NOTES column).
What is the frequency of funds deposit for
each category?
1.1.5
Are funds deposits for each category of

identified sources of funds backed by any
supporting Documents?
(if Yes, list out supporting documents for

each category of identified source of funds
based on common practices within NCWD
using the NOTES column)
1.1.6
1.1.7
Itemize the Work Process and designated

officers for receiving funds indicating
approval and authorization procedures in
usual sequence using the NOTES Column
Is there reconciliation between funding
received and funding requests made to the
Federal Government
36
(If yes, please provide relevant supporting

documents)
1.1.8
Itemize perceived inherent challenges in

the current funding process using the
NOTES column.
1.1.9
Describe
the
operational
accounting
procedure & basis of the accounting
procedure in the funds accounting system.
2.2.
1.2.1
1.2.2

procedures for the disbursement of
cash.
Please
provide
detailed
documents where applicable
State the nature of disbursement made

from the cash (funds) received from federal
government in the normal course of
activities.
(list out usual expenses/ expenditure
head that qualifies for spending from
federal transfer).
Is there special purpose disbursement
arising from cash funds received from the
federal government for special purpose?
(If yes, list out usual expenses/

expenditure head that qualifies for
spending from the special purpose
transfer)
1.2.3
Itemize other expenses/ expenditure heads

that qualify for spending from other sources
of cash (funds) available to the NCWD in
the normal course of activities?
1.2.4
What is the procurement policy for the

NCWD?
State the procurement process.
1.2.5
Are there established bases to estimate
36
expenses/ expenditure payable from each

category of identified source of cash
(funds)?
(If yes, describe basis for each category of

identified source of cash within NCWD
using the NOTES column).
1.2.6
Can you ascertain the frequency of

expenses/ expenditures heads that qualify
for spending from each category of
identified source of cash (funds)?
If Yes, describe the frequencies of

expenses/ expenditures heads for each
(funds)?
1.2.7
Are expenses/ expenditure heads for each

(funds)
backed
by
any
supporting
documents?
If Yes, list out supporting documents for

each category of expense/ expenditure
head based on common practices within
NCWD using the NOTES column).
1.2.8
State the Work Process and controls for

disbursing cash indicating approval limit
and authorization procedures in usual
sequence using the NOTES Column.
1.2.9

the cash disbursement process using the
NOTES column.
1.2.1
0
Describe
the
operational
accounting
procedure for cash disbursement
36
2.3. To determine whether the level of cash
held in each office is appropriate.

1.3.
1
1.3.
2
Please
provide
detailed
documents
where
applicable.
What is the procedure for holding cash?

What is the minimum and maximum level of
cash held per time in each office?
For Cash kept in the office, describe the
nature and volume of transaction that the
cash is used for.
Who are the designated officers for all the
activities described above in driving the
process?
1.3.
3
2.4.
Itemize perceived inherent challenges in the

cash holding process using the NOTES
column.
To ascertain the petty cash funds

procedure.
1.4.1
Does the NCWD have a specified petty cash

voucher prepared and approved before the
release of cash (fund)?
1.4.2
Does the NCWD rely on a specified

Purchase Requisition Form or similar
document authorizing procurement prior to
release of cash (funds)?
1.4.3
State expenses/ expenditure heads that

qualify for spending from the petty cash
(funds) in the normal course of activities
within NCWD?
State the authorization procedure.
What is the cash retirement policy &
process?
1.4.4
1.4.5
1.4.6
Please
provide
detailed
documents
where
applicable.
Are there cases of out-of-pocket expenses /

expenditure?
(If yes, List out cases resulting to out-ofpocket procurement based on common
practice within NCWD using the NOTES
column).
Are there cases of refund to the personnel
retiring the cash collected from you after
procurement of goods and services?
(If yes, describe how the cases were
36
treated within NCWD using the NOTES

column).
1.4.7
Do you carry-out cash

reconciliation
of
petty
corresponding vouchers?
count
cash
and
with
(If yes, state the procedure indicating

designated officers involved in the cash
counting exercise and reconciliation in
usual sequence within NCWD using the
NOTES Column).
1.4.8
State the record generated at the end of

each
cash
count and
reconciliation
exercise?
Who signs-off on the record generated?
1.4.9

the petty cash process using the NOTES
column.
1.4.1
0
Describe
the
operational
accounting
procedure for petty cash transactions.
2.5.
1.5.1
To ascertain the Banking systems

procedure.
Please
provide
detailed
documents
where
applicable
How many bank accounts are operated

within the NCWD? (2010-date)
(Who are the signatories and state the
number of signatures required for each
categories of payment within NCWD for
the relevant years using the NOTES
column).
1.5.2
State the categories of operations that

require funding through the bank.
1.5.3
Are bank accounts operated

category of operations?
1.5.4
Pre
implementation
of
the
for
TSA
each
within
36
NCWD, are all revenue generated into each

bank account transferred into the CRF?
If Yes, describe internal policy with respect
to established maximum bank balance
before initiating transfer to CRF and the
minimum bank balance to be maintained
after transfer to CRF).
1.5.5
1.5.6
1.5.7
What are the supporting documents to

indicate transfers & is it reconciled against
records from the CBN or OAGF?
State the frequency of transfers &
reconciliations.
When did the full implementation of the
TSA commence within the NCWD?
Post implementation of the TSA within

NCWD, are there bank accounts operated
within the NCWD?
If Yes, describe purpose of the bank
account and related internal policy with
respect to established maximum bank
balance before initiating transfer to TSA
and the minimum bank balance to be
maintained after transfer to TSA).
1.5.8
Does
the
NCWD
reconciliation?
carry-out
bank
(If yes, how often the NCWD carries out

bank reconciliation and describe the
procedure
indicating
the
designated
officers involved in the reconciliation
exercise in usual sequence within NCWD
using the NOTES Column).
Please provide copies of bank reconciliation
statements for the relevant years (20102014)
1.5.1
3

the banking systems procedure using the
NOTES column.
Name:
Signature:
Date:
Designation:
..
NB:
36
Listing
10.
11.
12.
13.
14.
15.
16.
17.
18.

Signed-off schedule of expenses/ expenditure
Signed-off cash count
Signed-off extract of internal policy of cash and bank systems
Extract of payment vouchers
Extract of petty cash vouchers

IN CONJUCTION WITH

(ICQ)
ON
AMOUNTS DUE FROM OTHERS (RECEIVABLES etc.) S

[CHARTERED ACCOUNTANTS]
www.sac.com
36
3.0.
Control Objective: To obtain the Flow of Receivable Management System and ensure its Reliability, Relevancy and
Adequacy of Internal Controls.
RESPONSE
TO BE FILLED OUT BY:
YES
NO
N/A
NOTES
3.1.

nature,
purpose
and
term
of
amounts due from others.
1.1.1
Is there Internal Policy on Receivables?

NB: amounts due from others could
be;
Un-received revenue due from

customers/clients;
Advance
payment
made
to
contractors/consultants
for
services yet to be rendered or
goods yet to be delivered in
previous year(s).
Outstanding Salary Advance/ loan

given to staff.
Loan and advances given to

related Agency.
Un-received Federal transfers in

previous years(s).
Age analysis of receivables (if

any).
1.1.2
Provide schedules & documents on loans,

advances etc. given out by the NCWD
State the authorization process.
State the identity, amount, nature, purpose
and terms of each identified receivable.
1.1.3
1.1.4
Please
provide
detailed
attachment/supporting documents where
applicable.
Are there any agreements entered into with
36
any customer?
Are there any pending litigation cases on
receivables?
1.1.5
1.1.6
Are customers issued a statement of

account to notify them of amounts owed?
If yes, what is the frequency
Does any identified receivable have interest
bearing component?
If yes, state the interest bearing component

of each receivable.
1.1.7
State the Work Process for recognising

receivable
indicating
approval
and
authorization procedures in usual sequence
using the NOTES Column.
1.1.8

the receivables accounting system using
the NOTES column.
Name:
Signature:
Date:
Designation:
NB:
Listing
19.
20.
21.
22.
23.
All Contracts resulting to Receivable.

Signed-off schedules of Receivable from January 2010 to December 2014
Listing of identities of the other parties.
Signed-off statement of reconciliation of receivables.
Signed-off extract of internal policy on receivable
36

IN CONJUCTION WITH

(ICQ)
ON
PROPERTY, EQUIPMENT AND VEHICLE SYSTEM


www.sac.com
36
4.0.
Key Control Objective: To obtain the Flow of Property, Equipment and Vehicles management
System and ensure its Reliability, Relevancy and Adequacy of Controls.
TO BE FILLED OUT BY THE:

4.1.
1.1.1
YES
To determine whether Assets are

owned.
RESPONSE
NO
N/A
NOTES
Please
provide
detailed
attachment/supporting
Does the NCWD maintain an asset register?

If yes, provide the asset register, state the
internal policy on the generating and
updating the Asset Register.
1.1.2
If No, provide responses to the following:

(1.1.2- 1.1.9)
State the nature and type of assets.
1.1.3
Are assets leased or acquired?
1.1.4
If assets are leased, what are terms of the

lease as contained in the lease agreement?
1.1.5
If assets are acquired, are they acquired by

cash or donation?
1.1.6
If assets are acquired by cash, are cash

paid for by the Entity?
1.1.7
If assets are acquired by donation, who

donated the asset and what are the
underlying obligations?
1.1.8
Itemize the perceived inherent challenges

for asset management using the NOTES
column.
4.2.
1.2.1
To review controls
maintained
How often
replaced?
is
each
over
category
assets
of
Please
provide
detailed
documents
where
applicable.
asset
What is the replacement policy & procedure

of assets?
1.2.2
In relation to vehicles,
assessment carried out?
are
needs
36
If yes, what is the process & provide needs

assessment reports.
1.2.3
What is the replacement policy on vehicles?
Does the NCWD have a mileage policy?
1.2.4
If yes, is it being followed?

Does
the
NCWD
carry-out
physical
verification and reconciliation of asset?
(If yes, how often do you carryout
verification and reconciliation and describe
the procedure indicating the people
involved in the reconciliation exercise in
NOTES Column).
1.2.5

each physical verification and reconciliation
exercise?
1.2.6
4.3.
Itemize perceived inherent challenges

regarding asset control using the NOTES
column.
To establish nature and type of

insurance on the assets.
1.3.1
State the internal policy on asset insurance

cover.
1.3.2
Are all assets insured?
Please
provide
detailed
documents where applicable
If Yes, is there adequate cover on insured

assets?
If No, state why?
1.3.3
Are schedules of assets with insurance kept

and updated?
If yes, state the frequency of updates done.
1.3.4
Are there cases where insurance proceed

was used to replace an insured asset?
36
1.3.5
Are there cases where insurance company

could not replace an insured asset?
If yes, describe the circumstances as

documented and signed-off by all parties.
1.3.6

the insurance of assets using the NOTES
column.
4.4. To determine approval and authorisation
of each asset acquired.

1.4.
1
Please
provide
detailed
documents
where
applicable.
Do you carry-out need assessment vis--vis

market survey before acquiring an asset?
(If yes, how often do you carryout need

assessment vis--vis market survey and
describe the procedure indicating the people
involved in the exercise in usual sequence
within NCWD using the NOTES Column).
1.4.
2
Who approves the purchase of an asset?

Are there supporting document for all assets
purchased by cash by NCWD?
If yes, list out the supporting document kept

in the file.
4.5.
To determine and aggregate assets

over N5 million.
1.5.1
State the internal policy on procurement of

assets over N5 million.
1.5.2
Are there supporting document for the

categorized asset?
Please
provide
detailed
documents
where
applicable.
If yes, list-out the supporting document.
4.6.
To ascertain the appropriateness of

security over assets.
1.6.1
State the internal policy on security over

asset.
1.6.2
Are there cases of missing assets?
Please
provide
detailed
documents
where
applicable.
If Yes, how was it uncovered, how was it

concluded and was it documented?
36
Name:
Signature:
Date:
Designation:
NB:

Listing
24.
25.
26.
27.
Signed off asset register from January 2010 to December 2014

Signed-off statement of physical verification and reconciliation of assets.
Signed-off title documents of all assets above N5million.
Signed-off extract of internal policies on procuring assets; maintaining and updating asset register; repairs and
maintenance of assets; depreciation of assets; tracking location of assets; insuring asset; and disposing, scraping
replacement of assets.
36

IN CONJUCTION WITH
SPECIAL-PURPOSE AUDIT OF THE NATIONAL CENTRE FOR WOMEN DEVELOPMENT (NCW

(ICQ)
ON
AMOUNTS DUE TO OTHERS (PAYABLES etc.) SYS

5.0.
Control Objective: To obtain the Flow of Payable Management System and ensure its Reliability, Relevancy and Adequacy
of Controls.
RESPONSE
[CHARTERED ACCOUNTANTS]
www.sac.com
36
TO BE FILLED OUT BY THE :
YES
NO
N/A

nature,
purpose
and
term
of
amounts due to others.
5.1.
1.1.1
NOTES
Please
provide
where applicable.
detailed
documents
How does the NCWD recognise amounts

due to creditors?
NB: amounts due to others could be;
Un-paid
customers/clients/consultants;
Retention Fees
Outstanding Salary owed to staff.
Loan and advances received from

related Agency.
Un-remitted surpluses to the TSA

in previous years(s).
1.1.2
1.1.3
Does the NCWD obtain external loans &

advances?
If yes, please provide details and
authorization procedure of these loans &
advances.
Does the NCWD maintain a schedule of
creditors?
If yes, please provide it.
1.1.4
Does any identified payable have interest

bearing component?
If yes, state the interest bearing component

of each payable.
1.1.5
Is there Internal Policy on Payable?
1.1.6
Describe the Work Process for recognising

payable
indicating
approval
and
authorization procedures in usual sequence
using the NOTES Column.
Name:
Signature:
Date:
Designation:
NB:
Listing
28.
29.
30.
31.
32.
All Contracts resulting to Payable.

Signed-off schedules of Payable from January 2010 to December 2014
Listing of identities of the other parties.
Signed-off statement of reconciliation of payable.
Signed-off extract of internal policy of payable.
36
36

IN CONJUCTION WITH
SPECIAL-PURPOSE AUDIT OF THE NATIONAL CENTRE FOR WOMEN DEVELOPMENT (NCW

(ICQ)
ON
REVENUE COLLECTION AND REPORTING SYSTE

6.0.
Control Objective: To obtain the SIMPLE Flow of Cash Management System and ensure its Reliability, Relevancy and
Adequacy.
CASH MANAGEMENT SYSTEM
RESPONSE
www.sac.com
36
TO BE FILLED OUT BY THE CASHIER/ TREASURER

6.1.
1.1.1
To discuss major revenue sources

and document collection process.
YES
NO
N/A
NOTES
Please
provide
detailed
What are the major sources of revenue to

the NCWD?
What is the Revenue collection process?
1.1.2
Is the process automated?

Either Yes or No, itemize the work process
indicating designated officers involved in
usual sequence.
1.1.3
Are there schedules for each type of

revenue?
If
yes,
itemize
document.
1.1.4
Does
the
NCWD
reconciliation?
related
carry-out
supporting
revenue
(If yes, state the procedure indicating the

designated
officers
involved
in
the
reconciliation in usual sequence within
NCWD using the NOTES Column).
1.1.5

each reconciliation exercise?
1.1.6
Are there cases of revenue reversal?
(if Yes, list out supporting documents for

each category of identified source of cash
(funds) based on common practices within
NCWD using the NOTES column)
6.2.
1.2.1
To identify all non-revenue funding

sources.
Please
provide
detailed
Is there Internal Policy on non- revenue

funding sources?
Either Yes or No, itemize the work process
indicating designated officers involved in
usual sequence
36
1.2.2
State the nature of arrangement / special

conditions of the non-revenue fund sources
base on normal course of activities?
( list out usual non-revenue sources &
provide their schedules).
1.2.3
Does the NCWD carry-out non-revenue fund

reconciliation?
each reconciliation exercise?
(If yes, describe the procedure indicating
the people involved in the reconciliation in
NOTES Column).
6.3. To
determine basis for all revenue

sharing arrangements and frequency
of recurrence.
1.3.
1
Please
provide
where applicable.
detailed
documents
Are there any standing revenue sharing

arrangement
including
PPP
&
other
contractual service arrangements?
If Yes, provide evidence & schedules.
1.3.
2
Does the NCWD carry-out risk assessment of

each revenue sharing arrangement?
(If yes, describe the procedure indicating the

people involved in the risk assessment in
NOTES Column).
Name:
NB:
Signature:
Date:

Designation:

Listing
33.
34.
35.
36.
37.
38.
39.

Signed-off schedule of non-revenue funds
Signed-off internal policy on revenue collection and reporting
Extract of receipt vouchers
36

IN CONJUCTION WITH

(ICQ)
ON
EXPENDITURE SYSTEMS


www.sac.com
36
7.0.
Control Objective: To obtain the SIMPLE Flow of Expenditure Management System and ensure its Reliability, Relevancy
and Adequacy.
RESPONSE
TO BE FILLED OUT BY THE :
YES
NO
N/A
NOTES
7.1.
1.1.1
To discuss major expenditure head

and
document
disbursement
process.
Please
provide
where applicable.
detailed
documents
What is the internal control policy on

expenditure disbursement process?
Itemize the work process indicating the
designated officers involved in usual
sequence.
1.1.2
Itemize
the
expenditure.
nature
and
types
of
1.1.3
Are there schedules maintained for each

type of expenditure?
If yes, provide related supporting document
& what is the frequency of updating the
schedules.
1.1.4
Is there any computerized systems used for

expenditure disbursement and reporting?
If No, itemize
recording.
1.1.5
alternative
systems
of
Does the NCWD carry-out expenditure

vouching & validation?
i.e are supporting documents (receipts)
validated against the payment vouchers.
(If yes, describe the procedure indicating

the designated officers involved in the
reconciliation in usual sequence within
NCWD using the NOTES Column).
1.1.6
Are there exceptional cases on the above?

If yes, how was it resolved?
1.1.7
1.1.8
Does the NCWD maintain

cheque register?
an
updated
State the authorization process.

What is the policy & process of the NCWD
on travel advances?
36
What is the policy & process of the NCWD

on reimbursements?
Provide
schedules
reimbursements.
Name:
Signature:
Date:
Designation:
of
advances
&
NB:
Listing
40.
41.
42.
43.
44.
45.
46.

Signed-off schedule of non-revenue funds
Signed-off internal policy on revenue collection and reporting
Extract of receipt vouchers
36

Icq Questionnaire

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Deutsche Gesellschaft fr Internationale Zusammenarbeit (GIZ) GmbH Deutsche Gesellschaft fr

Internationale Zusammenarbeit (GIZ) GmbH

FEDERAL MINISTRY OF FINANCE

OFFICE OF THE ACCOUNTANT GENERAL OF THE FEDERATION

PROCESS AUDIT OF THE NATIONAL CENTRE FOR WOMEN DEVELOPMENT (NCWD)

INTERNAL CONTROL QUESTIONNAIRE

FINANCE MANAGEMENT PROCESS

[SEGUN AWOSANYA & CO.]

If yes, provide a copy of the law.

Which ministry supervises the NCWD?

Are there external directives from either the

What is the management structure of the

If yes, when was the last time it was

If yes, provide copies of management

What banks does the NCWD maintain

If external audit is carried out, list the

Are all engagement contracts/ Service

Are there cases of

If yes, state the internal policies/

Are engagement contracts or similar

Are there Sales Agreement/ Understanding

Does the NCWD have a Service Delivery

Does NCWD maintain a database of its

Is there internal policy on management and

Does the NCWD operate an Enterprise

Are there Reports generated from each

Are there policies and report on market

Are there policies and reports on Internally

1. Please write on the reverse page in case the

NOTES column provided is insufficient.

2. N/A means Not Applicable.

FEDERAL MINISTRY OF FINANCE

All bank statements from January 2010 to December 2014

PROCESS AUDIT OF THE NATIONAL CENTRE FOR WOMEN DEVELOPMENT (NCWD)

Deutsche Gesellschaft fr Internationale Zusammenarbeit (GIZ) GmbH Deutsche Gesellschaft fr

INTERNAL CONTROL QUESTIONNAIRE

CASH AND BANK SYSTEMS

[SEGUN AWOSANYA & CO.]

CASH MANAGEMENT SYSTEM

To discuss and document the

State the nature of funds transferred to

Are there special purpose funds transferred

State other sources of funds available to

Are there established bases to estimate

(If yes, itemize basis for each category of

Are funds deposits for each category of

(if Yes, list out supporting documents for

Itemize the Work Process and designated

(If yes, please provide relevant supporting

Itemize perceived inherent challenges in

To discuss and document the

State the nature of disbursement made

(If yes, list out usual expenses/

Itemize other expenses/ expenditure heads

What is the procurement policy for the

State the procurement process.

Are there established bases to estimate

expenses/ expenditure payable from each

(If yes, describe basis for each category of

Can you ascertain the frequency of

If Yes, describe the frequencies of

Are expenses/ expenditure heads for each

If Yes, list out supporting documents for

State the Work Process and controls for