Interview Guide
Assessment of Control Activities of Non-Government Organizations in Tagbilaran City
Name of the Organization:
Name of the respondent (optional):
Designation:
Segregation of duties
1. Who is responsible for the custody of received income? And for keeping the
corresponding accounting records?
2. Who is responsible for the bank reconciliation functions?
3. Who is assigned for the accounts receivable function? And the cash receipting?
4. Who is responsible for the authorization of cash payments? How about the
electronic fund transfer of cash payments?
5. Who is assigned for the processing or cheque signing? And the payment
recording and bank reconciliation functions?
6. Who is responsible for the authorization of accounts payable? How about the
processing and payment functions?
7. Who is the personnel assigned for the authorization of payroll? How about the
preparation of payroll?
8. Who is responsible for the payroll approval?
9. Who is assigned for payroll payment?
10. Who is the employee assigned for record keeping and bank reconciliation or
payroll payments?
11. Who is the person assigned custodial responsibility for petty cash fund?
12. Who is responsible for the calculation, reconciliation, and replenishment of the
petty cash on a monthly basis?
13. Are the receipt, recording, custody, transaction authorization and performance
monitoring functions of all reciprocal grants clearly segregated?
14. Is the receipt and recording of grants, gifts and bequests segregated from
expenditure and monitoring of amounts expended?
15. Who is the employee designated to collect the organizational time sheets and
complete the payroll recap sheet?
16. Who is assigned to ensure that all time sheets are properly completed,
accurately totaled, and signed by the appropriate supervisor?
Authorization and Approval
1. Does the organization have a policy for employees or volunteers who are
authorized to approve expenditures?
2. Are all payments and obligations supported by properly approved, original
vendors invoice, purchase orders and receiving reports or other valid payment
authorization?
3. Do larger payments require a higher level of authority?
4. Are scheduled payments, or signed cheques, sent immediately by the
authorizers?
5. Do payment authorizers:
a. review and initial documentation supporting cheques indicating
completeness and appropriate approval?
b. compare cheque amounts, on a test basis, to the listing of payments
accompanying cheques?
6. Are all invoices reviewed for correctness?
7. Do invoices receive appropriate supervisory approval before payment?
8. Is there only one person who can distribute petty cash funds?
9. Is access to data and organization program files restricted to authorized
personnel?
10. Are purchase requisitions initiated and approved by employees specifically
authorized to perform this task?
Verification and Approval
1. Describe the process of reconciling accounts.
2. Does the process include documentation of supervisory review and approval?
Who is the reviewer? Who is the approver?
3. How frequently accounts are reconciled?
4. Describe the process for handling reconciling items, How long does it take to
investigate and resolve reconciling items?
5. Are visible indicators of management reviews (such as initial and date) evident
on reconciliation and other reports?
6. Are checks or cash vouchers photocopied or is a cash receipt log is maintained
to create supporting documentation to which you can reconcile deposits?
7. Are invoices checked for mathematical accuracy and matched with purchase
orders and receiving reports prior to payments?
8. Are bank reconciliation prepared by a person independent of cash receiving,
processing and recording functions?
9. Does the information on the receipt include: date, amount, payer, method of
payment, purpose of payments, cashiers name and account distribution?
10. Are the checks in place to ensure that the names on the payroll actually match
the real people who have employed?
Physical Control
1. Is there a safe deposit box?
a. Who is authorized to enter it?
b. Is there an inventory of its contents?
2. Are permanent records such as incorporation articles, bylaws, and real estate
deeds, kept in a safe place?
3. Are current or duplicate copies of the operating system and programs
maintained off-premises?
4. Are stored funds kept in a safe and secure (double locked) location until
deposited?
5. Are cash drawers assigned to one person and not shared across
shifts/employees? Is the transfer of ownership documented?
6. Are there any department assets (property, equipment, supplies, etc.) that
you believe are not adequately protected against theft or misuse?
7. Are telephone bills, copy machine logs, and fax logs reviewed to ensure that
personal use is kept to a minimum?
8. Are supplies purchase, storage, and issuance properly controlled to prevent
over-purchasing, pilferage, deterioration, and damage?
9. Are employees reminded to back up their current work often and to back up
the data on all directories regularly?
10. Do employees log off of their computers, or lock the screen with a password-
protected screen saver when they will be away from their computers for any
extended amount of time?
Independent checks
1. Are bank reconciliations prepared by a person independent of the cash receiving,
processing and recording functions? If the organization is unable to segregate
these functions, are bank reconciliations reviewed by someone independent of
the cash processing function?
2. Are payroll amount and details (e.g. bank account/ payee name) independently
checked by a separate person before they are processed?
3. Does someone independent of the cash receipting process review and approve
voids and refund transactions?
