Schedule for Onsite Visit

1. Within Metro Manila / South Luzon

2. Vis/Min

Audit Program for Sales Decline

OBJECTIVE/S:

To determine the causes of sales decline by reviewing the following:

1. Sales related transactions such as

a. Voided transactions;
b. Reopening of closed transactions;
c. Discounts;

2. Inventory related transactions and reports such as

a. Unserved orders;
b. Level of inventory within the period covered;
c. Wastages / Spoilages;

3. Other factors (external) that may be considered to be contributory in the sales decline
a. Manpower lineup of stores;
b. Mall Traffic for applicable stores;
c. Road rerouting/repairs/reblocking;
d. Newly opened competitors
e. Other external contributing factors

Audit Procedures

WP
Procedures Y N Date Comment
Ref.
Preliminary
1 Gathering of Data
1.1. Auditor shall request/ask to prepare
the following documents:

1.1.1. Accounting /Stores

a. Voided Transaction Reports
 b. Reopened Closed
Transaction Reports
c. Discount Reports

1.1.2. Store Level

a. Unserved Reports;
b. Monthly Inventory Reports
c. Wastages/Spoilages Reports
d. Transactions Count Reports

1.2. Prepare the preliminary schedules /

analysis such as, but not limited to the
following:
1.2.1. Increase in Voided Transactions;
1.2.2. Frequency of Reopening of
Closed Transactions
1.2.3. Increase in the Discount
Availments

1.3. Verification from stores

I. Sales Related Transactions
1. Voided Transactions
1.1.