What we look at
We look at all pertinant and important financial documents to assure 100 percent accurancy. These documents include:
*Copies of all your organizations policies and procedures related to finance and treasury functions and copies of minute approving those policies.
*Listing of all bank and investment accounts, including the person authorized to sign on each, and including any special use accounts under the control of the pastor(s) or administrator and in the name of the non-profit or church.
*All financial statements for each month of the year.
*Bank and investment account statements.
* All paid invoices, payroll data and files, income and deposit records.
At Maletta & Compnay, our audit procedures emply data-extraction tools that allow for more thorough audit functions.
*Summary of vendors paid
*Detection of employee checks
*Summary of top vendors paid
*Detection of vendors with employee adresses
*Detection of weekend check-writing activity
*Stratification of check payments
*More effective sampling for transaction testing
These audit tools allow for 100 percent examination of detailed transactions.