An internal audit has been carried out recently at Midtown Health Centre, which revealed the following information.

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Question:

(i) Cleaning is carried out by a team of part-time cleaners, with the assistance of a contract cleaning team when necessary. Most of the cleaners work when the health centre is closed. It is custom and practice for them to leave the premises when their workload has been completed. Some of the health centre staff have been heard to complain that the building is not as clean as it might be.

A supervisor is responsible for the standard of cleaning. His duties in respect of cleaning staff include:

Recruitment and termination;
Maintaining attendance records;
Notifying headquarters of absences.
He collects wage packets from the headquarters and distributes them to the cleaning staff. He visits the homes of those cleaners who are not at the centre. Although entitled to more holidays, he only takes the same amount of leave as the rest of the staff and at the same time.
(ii) The health centre’s cashier banks the cash once a week, at about the same time, on Wednesday afternoons. Wednesday is market day and she always takes the same route, through the market, although this is neither the most direct route nor to the nearest branch of the bank. She always goes alone, as she does not wish to trouble anyone else to accompany her.
Required:
a) Analyse the above situations from the point of view of the auditor and suggest improvements in the procedures being followed.
b) Comment on the steps that the external auditor needs to take to be able to rely on an internal audit team.