Minimum control guidelines and adequate segregation of duties in high-risk processing areas, such as cash handling, are an important consideration in determining if control activities in this critical area are effective. This sample audit work program evaluates the adequacy of internal controls in the customer order fulfillment and cash handling processes. It includes a checklist of control activities and a related cash handling segregation of duties matrix.

This document can be used as a general guide to understand and review processes when assessing the capability of internal controls in the customer order fulfillment and cash handling.