Internal Audit · ENG-096
Treasury & Cash Management Audit
Evaluate cash management, bank access administration and investment policy compliance.
Phase
Complete
100% complete
Hours
538
of 520 planned
AI / human split
402 / 136
Hours executed
Open issues
1
Closed
Engagement facts
- Type
- Internal audit
- Audit Manager Agent
- Morgan
- Dates
- Feb 3 – May 9
- Status
- Closed
- Progress
- 100%
Manager agent view
Morgan · Audit Manager Agent
Work is tracking to plan. The critical path runs through exception EX-119: the deficiency severity judgment must be approved before the Order to Cash conclusion can be finalised.
Audit program
Objective + risk + scope + methodology, translated into procedures
| Step | Procedure | Control | Agent | Evidence | Reviewer | Status |
|---|---|---|---|---|---|---|
| P-01 | Understand the credit memo process and confirm the FY26 workflow change | R2C-014 | Kai | Walkthrough WT-116 | Dev | Complete |
| P-02 | Obtain and validate the population of credit memos over $25K | R2C-014 | Tessa | EV-2041 | Dev | Complete |
| P-03 | Select a sample of 45 items using methodology §7.3 | R2C-014 | Tessa | Sampling memo | Dev | Complete |
| P-04 | Test each sample for the five approval attributes | R2C-014 | Tessa | WP R2C-014 | Dev | In progress |
| P-05 | Perform full-population analytic on returns-queue memos | R2C-014 | Nova | Analytic AN-77 | Morgan | In progress |
| P-06 | Evaluate exception severity and compensating controls | R2C-014 | Morgan | Deficiency memo DE-31 | Human — SOX Director | Review |
| P-07 | Test the monthly revenue analytic review for three months | FCR-003 | Tessa | WP FCR-003 | Dev | Complete |
| P-08 | Validate the aged AR key report used in the reserve estimate | IPE-005 | Tessa | WP IPE-005 | Dev | Review |
| P-09 | Independent QA review of the Order to Cash workpaper set | All | Juno | QA checklist | Human — CAE | In progress |
Workpapers
0 in this engagement
| Workpaper | Preparer | Reviewer | Notes | Exceptions | Status |
|---|
Issues raised
1 findings
| Finding | Rating | Owner | Due | Status |
|---|---|---|---|---|
Bank reconciliation review evidence incomplete F-2059 | Medium | Treasurer | Aug 31, FY26 | Closed |
Recent agent activity
| Task | Agent | State | Progress | Updated |
|---|