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EXPENDITURE CYCLE

Receiving Clerk

Q1	I am with the internal audit team and I need to ask you some questions. What is your title?
A1	I am a receiving clerk.
	No problem
Q2	Start with what you do when items arrive at the receiving dock.
A2	First I read the packing slip on the box and check it against my purchase orders to see if we had ordered the item. Then I use the contact information on the packing slip to locate the individual in company directory so I know where to take the item, then I place the item on a cart and deliver them to the necessary location.
Q3	Who has physical access to the warehouse and how is it secured?
A3	We keep the warehouse locked at all times and only individuals working in the warehouse department have key card access.
Q4	How do you document received items?
A4	I collect all packing slips for items received during the day and I pass those on to the inventory manager. I also keep a copy for myself.
Q5	Does anyone perform inventory observation procedures?
A5	Yes, on a quarterly basis one of the shipping clerks comes in and performs an inventory count