Results of Agreed-Upon Procedures. Ryan Miller, CPA Audit Manager November 29, 2010. Overview. Background of the Engagement Procedures with No Findings Deficiencies Procedures Findings Management’s Response Impact of Findings Conclusion and Recommendations.
Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author.While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server.
Ryan Miller, CPA
November 29, 2010
We performed walk-through with each transaction to assess the design effectiveness of the processes and internal controls.
We obtained Manatron Report exported into Excel and randomly selected 10 transactions for each type of property (6 types) for 8 distribution periods (12/15/2009, 12/31/2009, 1/15/2010, 1/31/2010, 2/28/2010, 3/15/2010, 3/30/2010 and 4/30/2010) for a total sample size of 480 transactions.
For each transaction, we tested the processes and internal controls identified from our interviews and walk-through procedures.
What procedures were performed in which there were no exceptions?
What were the departments that did not have findings related to these procedures?
What procedures were performed in which there were findings?
What departments experienced these findings?
What were the findings?
What was management’s response to these findings?
What is the impact of these findings?