We have just made a few more minor updates today on recommendation from the OAG via a user as follows:
- B2 Internal Control Checklist - Section 1 - the question "How is access to accounting records or software controlled" now has another option as well as "Password" - "Unique user ID and password" - which of course is the preferred answer. The other internal controls templates in Audit Assistant also receive this new option.
- B2 Internal Control Checklist - Under the budget section there is now an additional question "In what monthly BOT meeting was the budget approved for the current year being audited?" with a date picker.
- E3 Summary of Risk - Section 4 - there is now question "Access specifically the risk of management override of controls." - you may choose High, Low or Medium.
- I2 School Payroll Specific Testing - we have added in an additional test: "Fortnightly SUE reports contain evidence of checking by principal or delegated person?"