Today, we embarked on our first fieldwork trip in Johor Bahru, where we visited Company “CV”, a property development company. Upon arriving at the client's office, we met with Mr Hong, who heads the human resource department and coordinates the IT side of things since the company does not have a dedicated IT department. After going through our information request list with Mr Hong, we were able to obtain the pending documents and clarify any questions he had in person.
Next, Mr Hong introduced us to Mr Lim, the assistant accountant in charge of the accounting system. We again Reviewed the information request list and obtained the necessary documents, as well as collected evidence such as the password configurations for the accounting system, which we documented in our audit working papers.
Following this, I conducted a sighting of the server room and noticed some key features were lacking, such as CCTV cameras and fire extinguishers. I made note of these observations and included them in our management letter points.
Main things that have learnt
To learn on how to conduct audit fieldwork
Comment/idea/opinion
N/A
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