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Internship Report in Auditing

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Auditing refers to the process of checking and analyzing of financial statements to prove that they give true and fair view of the company and to ensure that they were prepared according to the accounting standards and finally producing a report after their opinion. Internal audit is professional activity involved in helping organizations to achieve their objectives. And the goals using systematic methodology for analyzing business processes, procedures and activities by highlighting organizational problems and recommending solutions.

Famous authorities an auditing literature; defined auditing the internal auditing system as the whole system of controls , financial and otherwise, established by the management in the conduct of business including internal check, internal audit and other forms of control .

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In the management of government institutions like other companies, general directors or managers set objectives and formulate strategies. The internal auditor is supposed to examine financial information on behalf of the management to ensure that various corporate objectives are achieved with minimum costs possible.

For this reason the internal auditor should be able to review and to keep track of the company’s performance to ensure that it is operating as per the pre-determined course of action.

In this case the internal auditor will need to review and to assess the company’s performance from a much broader perspective and this presupposes that the internal auditor understands the objectives of an organization as manifested in the articles and memorandum of association or any other statutes governing the company’s performance.

This means that the internal auditor must understand corporate policies to enable him to identify and to analyze the company’s performance from predetermined course of action. Such a process will entail a review of each part of the organization. It consists of performance measured from the entire organization. Internal audit has been in place in Rwanda Revenue Authority since its creation in 1997. Internal audit practiced in RRA and highly contributes in its operational effectiveness and efficiency. It also provides an assurance o senior management, the Rwanda Revenue Authority Board of Directors and the Ministry of Finance and Economic planning that the systems of controls in Rwanda Revenue Authority are operating efficiently and effectively. Internal audit helps RRA in achieving of its objectives and goals by preventing errors and frauds and advising RRA management on how these errors and frauds may be corrected at early stage. Particularly, public institution and Rwanda Revenue Authority have to know how to assess the role and impact of internal auditing department.

This will help them to have strong internal audit department and this will increase the confidence of the donors, government since they will ensure the best use of their financial assistance. 1. 2 STATEMENT OF THE PROBLEM In the public sector management, the managers use internal audit as a key helps the managers to be what they want to be. Managers use many different techniques of control to ensure better management of their organization. The problem state here is to analyze the strategic techniques and approaches in management and to establish the impact and role of assessing internal audit on the performance of public institutions.

The problem occurred also is the non-support of internal audit or ignorance of the role and impact of internal audit in organization while it is as key for effective operation of organization, this can provide lower financial resources and human resources. The above issues raise several questions on internal audit function (department). 1. 3. OBJECTIVE OF THE STUDY 1. 3. 1 General objective: Generally, the study is to identify the effect of internal audit to government institutions.

The objective of this study is to analyze strategic approaches in management and the study is also aiming at establishing the impact of assessing of internal audit on the performance of the public institutions. 1. 3. 2 Specific objective: The role of internal audit in the achievement of the objectives. * To assess the efficiency and effectiveness of internal audit function in RRA. * To examine the impact of internal audit function (department) within RRA; * To forward recommendations and conclusion based on the research finding. 1. 4. RESEARCH QUESTIONS A number of research questions will guide me to carry out my study.

Such questions include: * What type of audit is performed in government institutions? * Is it necessary to have internal auditing in government institutions? * To what extent is this internal audit department has been able to solve the problem of mismanagement? 1. 5. HYPOTHESIS In the paragraph of research questions raised with the above questions; the assumptions solutions made are the following: * Desk (Office) audit and field audit are conducted in public sector. * Yes, government institutions uses internal audit so that to evaluate their well internal performance or not. Put their employees into the work or assignments and prepare the training support.

1. 6 SIGNIFICANCE OF THE STUDY The significant of the research is very important especially to the researcher, SFB institution and government organization. 1. 6. 1To the researcher: The research will provide the relevance information comes from internal audit system needed and it will help the researcher to adopt new skills and knowledge which will be helpful in future assignments to solve problem through research process and be awarded of Bachelor’s business and administration degree in accounting. . 6. 2 To institution (SFB): The researcher will submit more than one copies that will be as historic documents to other students interested to this area of study. 1. 6. 3 To government institutions: Finally, the government of Rwanda can benefit from this study in general and Rwanda Revenue Authority in particular if the recommendations and conclusion raised hereby are adopted and taken into accounts to rectify the problems identified 1. 7. SCOPE OF THE STUDY The research was in Rwanda revenue Authority (RRA), headquartered in Kigali City.

It was focusing on the assessing the role and impact of internal auditing department in government institutions and the information was collected from the representatives of this organization mainly from internal audit department. The study will assess the role and the impact of internal auditing in government institutions. This study will be carried out in RRA and the data collection will be taken for four years only from 2007-2010. 1. 8. ORGANISATIONAL PROFILE RRA was established under law n° 15/97 of 8th November 1997 as quasi-autonomous body charged within the task of assessing, collection, and other specific revenues.

This is achieved through effective administration and enforcement of the law relating to those revenues . In addition, it is mandated from collected non-tax revenues The Authority is also responsible for providing advice to the Government on tax policy matters relating to the revenues collection, it performs other duties in relation to tax administration, as may be decided from to time by the cabinet. The Authority was established as a part of the reform program by the Government of Rwanda designed to restore and strengthen the main economic institutions of the country .

Additionally, the Government wanted to improve its resource mobilization capacity while providing the public with better quality and courteous service . In bid to mobilize more resources the Authority is therefore required to assist taxpayers in understanding and meeting their tax obligations thus raising their compliance. Location The headquarter of Rwanda Revenue Authority is situated in Kigali City, at Kimihurura, avenue du lac Muhazi, opposite the Ministry of National Défense (MINADEF). Vision: “To become a world-class efficient and modern revenue agency, fully financing national needs”.

Mission: “Mobilize revenue for economic development through efficient and equitable services that promote business growth. ” RRA CORE STRATEGIC VALUES a. Integrity b. Customer focus c. Transparency d. Professional services e. Team work RWANDA REVENUE AUTHORITY OBJECTIVES General objectives: The major objective of RRA is to finance the national budget so as to: 1. Empowering the Government of Rwanda so that it can fund its essential expenditures, 2. Finance development activities and alleviate poverty in Rwanda society. Specific objectives 1. To advice of Government of tax law changes which later contributes to development 2.

To recruit and develop professional staff and motivate them so as to yield quality performance. 3. Maintenance of the truth and confidence of tax-payers in the integrity of authority. 4. Provision of equitable services to taxpayers hence strengthening the culture of the voluntary tax compliance among taxpayers. 5. To fully combat the problem of tax defaulting among taxpayers. RRA essential roles are summarized as follows: 1. Identify the potential taxpayers 2. Educate the taxpayers of their rights as well as their obligations through a friendly taxpayers’ education programme 3.

Assess taxpayers equitably in regard to the relevant taxes. 4. Collect taxes in accordance with the relevant laws and regulations 5. Account for taxes collected 6. Enforce a strict penalty system to defaulting taxpayetrs. 2. 7. RRA Mandate The Rwanda Revenue Authority was established under law N° 15/97 of 86th November 1997 as a quasi-autonomous body charged with the task of assessing, collecting, and accounting for tax, customs and other specified revenues. This is achieved through effective administration and enforcement of the laws relating to those revenues.

In addition, it is mandated to collect non-tax revenues. The Authority is also responsible for providing advice to the Government on tax policy matters relating to revenue collections. It performs other duties in relation to tax administration, as may be directed from time to time by the Cabinet. The Authority was established as part of the reform programmed by the Government of Rwanda designed to restore and strengthen the main economic institutions of the country. Additionally, the Government wanted to improve its resource mobilization capacity while providing the public with better quality and courteous services.

In a bid to mobilize more resources the Authority is therefore required to assist taxpayers in understanding and meeting their tax obligations thus raising their compliance. 2. 8. Logo and its interpretation On 12th july 2008, RRA celebrated the seventh taxpayer’s day and the year’s anniversary, where by the new logo was officially inaugurated. The images of new logo : The logo structure: This includes the shape and type of logo in a rose form. The structure symbolizes three elements: Colors: The Colors to the logo which are Green, Blue and Orange symbolizes the following: Green: Health environment, Harmony, Growth and Prosperity;

Blue: Universal, Light Friendly and Calm; Orange: Essential, Sincere, Commitment and Strength. The change logo shall be reflected change in attitude, service delivery, opportunities, best practices and approaches of the tax administrators towards taxpayers. 2. 9. Organization Structure 2. 9. 2. Departments and attributions * Board of Directors RRA is governed by a Board of Directors under a Board Chairperson who is appointed by the Prime Minister on the recommendation of the Cabinet. The Board is responsible for the formulation and implementation of the day-to-day policies of the RRA. Commissioner General’s Office: The Commissioner General is the head authority . she/he is the Chief Executive Officer of organization and responsible for the daily management of the authority. She/he is appointed upon approval by the Senate, under the Presidential Order, for a term of 5 years, renewable once. The Commissioner General is assisted by a Deputy Commissioner General, appointed upon approval by the Senate, by Prime Ministerial Order, for a term of 5 years, renewable once.

The Commissioner General Implements fiscal policies approved by Government on the recommendations of the Ministry of Finance and Economic planning, advises the Ministry of Finance with respect to fiscal policies and makes recommendations on these polices, reforms, regulations and legislation * . Deputy Commissioner General: The Deputy Commissioner General is appointed upon approval by the Senate by a Prime Ministerial Order for a term of 5 years, renewable once. She/he is also the Commissioner for Customs and Excise Department. Quality Assurance Department: to provide assurance on the effectiveness and efficiency of the operating of the internal control systems as well as promoting staff integrity. The department also monitors and ensures that quality service is delivered at the least cost with the maximum satisfaction to stakeholders. * Legal and Board secretariat The legal and Board Secretariat department provides legal services in support of RRA mandate in line with the corporate Plan. * Domestic Tax Department (DTD) was formed in April 2006 in order to create a one-stop, efficient and customer-oriented tax office.

The basic objective was to increase and coordinate control over the largest taxpayers and improve large taxpayers’ compliance and revenue yield to the Government. The LTO accounts for over 50% of total RRA revenue collections. The DTD is comprised of two offices i. e. Large Taxpayers’ Office (LTO) and Small and Medium Taxpayers Office (SMTO),so their Mission is to contribute to the achievement of RRA objectives by maximizing revenue collection at minimum cost and providing quality input to tax policy development, while providing a high quality, courteous and equitable services to taxpayers and other stakeholders. Customs and Excise Department The Customs Department aims to contribute to the achievement of Rwanda Revenue Authority’s objectives by maximizing the collection of all revenues due on imports, at minimum cost; and to facilitate trade through providing a responsive and efficient service to stakeholders.

* Revenue Protection Department (RPD) :The RPD Mission is to minimize revenue losses by deterring, detecting and preventing smuggling, tax evasion and avoidance as well as other breaches of revenue laws. Human Resources and Administration Department: it contributes to maximum revenue collection and quality service to customers and stakeholders by recruiting, retaining and development human capital, through providing the necessary personnel and logistic support system to other departments. * Finance Department it has the overall mission of establishing and maintaining efficient financial management and accounting systems and processes. Planning and Research Department coordinate the preparation of the RRA corporate plan, conduct research studies and provide reliable tax information to management, the Board and other Stakeholders * Taxpayer services The main responsibility of the Taxpayer Services Department is to foster mutually beneficial relationships with external stakeholders through a variety of taxpayer services including customer education and Public Relations. The Department disseminates legal and technical tax information in a simplified way for everyone to understand, so as to promote voluntary compliance.

Some of the methods used to deliver these services include tax clinics tailored to meet the specific needs of customers, participation in public events such as shows and exhibitions, and the annual Taxpayers’ Day. AUDIT DIVISION THE ACTUAL AUDIT WORK DONE The trainee started the training in audit division; group D. I was first given a brief overview about tax audit work by the group leader of the group where I started my Industrial training. I was later given the tax audit law then in place, and other different tax law related documentations to serve as a guide to auditors including the tax audit manual.

At this level the trainee was able to accompany tax auditors on the field. Then, the trainee spent some days with one of the team in audit group D which audited by then ECOSIR ECOSEKAT and COMMUNICATION SOLUTION tax compliance. An audit team made of two auditors drafts an audit plan after they are indicated (by the group leader) company to audit. They then notify the tax payer seven days before the actual audit. By this notification, tax auditors specify the documents they want the taxpayer to make available. After seven days, the team can now start the audit work.

In pre- audit research, the auditors examine the following for details: * taxpayers’ name/ TIN number under audit * reason for audit request * examine prior audit if any * compare the taxpayer receipts reported for each period and not significant variance * compare each outlet’s occupancy capacity to taxable receipts reported to determine if reasonable taxable receipts are reported * Correspondence with taxpayer or with others in reference to the taxpayer At the commencement of audit, the tax auditor should have an open discussion with the taxpayer on: * Rules of the company Discuss the taxpayer’s business operations * Discuss the taxpayer’s accounting system and reporting procedures * Know whether records are kept per the cash or accrual method * What types of records are available and how are they filed * Who are the personnel who prepare the report and whether there have been changes

* What are the step by step procedures used by the taxpayer to prepare returns * What internal control checks are used to insure that all taxable receipts reported? * Discuss historical data from the history or the system with the taxpayer * Change in ownership If the company is operated as a sole proprietor, partnership or corporation * If taxpayer is permitted for all applicable taxes * Information on related firms At this level, they start checking financial records of the taxpayer to find out whether the taxpayer has not undermined his tax liability. So auditors check financial statements like the balance sheet, income statement, trial balance and some annexes like assets depreciation schedule, crediting profit and loss account (tableau de passage), historical bank and others.

The auditors prepare a draft report of findings and discuss it with their group leader. They then discuss with the taxpayer about the findings, prepare and send him the first notice of assessment. In a case of disagreement on findings, the group goes back there and they try to settle the case, after the agreement is reached, the team, together with the group leader, prepare the wind up report and the later is sent to the taxpayer and to head of division, and the copy is kept in the taxpayer’s file.

In case the taxpayer is still not in agreement with the audit report, he appeals to the commissioner general. Once not satisfied by the commissioner’s decision, he goes on and appeals to the ministry of finance within 30 days from the day he received commissioner’s response. If not satisfied by the ministry’s decision, he goes finally to the court. According to the knowledge acquired in this period, the following are the summary of revenue audit, audit process, audit management and responsibilities of audit management. 3. 1. 1. 5 AUDIT PROCESS 3. 1. 1. DEFINITION OF REVENUE AUDIT A tax revenue audit is a systematic and independent examination to determine whether a taxpayer’s declaration states the tax liability correctly and complying with the provisions of the tax laws and related subsidiary legislations. Auditing normally involves examining of books of account and vouchers of a taxpayer by a qualified revenue officer so as to ascertain whether the taxpayer has accurately considered revenue and expenses when determining the taxes shown in the declarations as per the requirements of the tax laws.

It also involves other approaches such as observation of premises, direct monitoring of receipts in cash, use of mark up techniques and analysis of key ratios. 3. 1. 1. 3 TYPES OF AUDIT CONDUCTED BY REVENUE AUDITORS A. DESK AUDIT These are audits held at revenue officer. Desk audits normally deal with straight forward issues which are easily dealt with through correspondences. The taxpayer may be called upon for an interview or discussion. It should however, be noted that a desk audit involve field audit if deemed necessary. Desk audit covers matters such as: Wages in accounts and PAYE [Pay As You Earn] * Input tax and output tax analysis * Annual corporation tax turnover compared to VAT turnover for the same year B. FIELD AUDIT This takes place at the taxpayer’s premises. The length of the audit will depend on the complexity of the issues involved. Field audit could be either comprehensive such as corporate tax audit, VAT audit and PAYE audit. 3. 1. 1. 4 OBJECTIVES OF REVENUE AUDIT The overall aim is to check that the correct amount of tax is declared and paid at the correct time and by consequence to improve the compliance of taxpayers.

The expectation by a taxpayer of an audit should have a preventive effect and encourage the taxpayer of an audit to declare as far as possible a credible tax return. It also maintains the taxpayer’s understanding and acceptability of the relevant taxes. AUDIT PROCESS Step 1: Audit planning phase Here the auditor determining whether to proceed with the examination or accept the returns as they are. This is where the auditor performs preliminary work. This phase covers: * Risk pre-filing and identification Arranging appointment with taxpayer Step 2: Conducting the audit This step involves the following: * Initial Interview and recording information * Use of references * Establishing evidences Step 3: Audit settlement phase This phase involves the following: * Discussion with audit management * Discussion with taxpayer * Appeals Step 4: Reporting phase On completion of audit, the auditor has to prepare a report that is detailed enough for the reader to understand the issues and obtain a perspective on the audited activity.

This should also involve the main findings and tell the reader who did not go to the field what is essential to know and understand. It might also include historical references and other important issues that inform readers of the period of time taken to accomplish the audit and the constraints met which could not allow you to meet the estimated time. Auditors should mention areas of disagreement with the taxpayer and make recommendations. The report is lastly approved by the commissioner of domestic taxes and sent to the taxpayer.

All reports should contain a summary that cover all important issues outlined in the report. The conclusion must show the adjustments made to arrive at any additional taxes and penalties. When deficiencies are reported, audits should include recommendations to guide necessary corrective actions for the future. 3. 1. 1. 6 AUDIT MANAGEMENT The following officers are responsible for the management of audit: * Deputy Commissioner of Domestic taxes, * Head of audit division * Audit team leader * Audit group leader RESPONSIBILITIES OF THE AUDIT MANAGEMENT Deputy Commissioner * Approve the annual audit plan * Review and approve audit report * Head of audit division * Audit planning

* Risk assessment * Select cases for audit with group leader * Review the audit report and the notice of assessment * Discuss with group leader and auditors to confirm the findings and advise for adjustments if any * Audit group leader * Audit assignment to audit teams and advise on the work schedule * Accompany auditors to the field * Discuss with auditors on the findings * Audit team leader and auditor * Audit plan * Information review Intelligence gathering * Identify and assess risk areas * Outline audit schedule * Discuss and agree on the audit plan with group leader and head of division CHAPTER TWO: LITERATURE REVIEW 2. 1. INTRODUCTION TO LITERATURE REVIEW This chapter reviews the related literature based on the study of various things the researchers and authors in the field of management. Therefore it reviews the relevant literature resulting from the work of several researchers presented in the books and other published documents that were available to the researcher.

The overall purpose of the review is to identify the gaps that this study will fill and contribute by offering suggestions to enhance internal audit and the organization’s success. Internal auditing began as clerical function (department) that consisted primary of performing under independent verification of bills before payment over the years. Internal auditing has involved into highly professional activity that extends to the appraisal of assessing the role and impact of all facets of the companies operation for both financial and non-financial.

These changes lead to the information of internal audit departments, senior management status for the Director of internal audit department, and responsibility directly to the Board of Directors (BOD) or to its audits committee. 2. 2. DEFINITION OF KEY 2. 2. 1. An Audit “This is an investigation by an auditor into the evidence from which the final revenue accounts and balance sheet, in order to ascertain that they present a true and fair view of summarized transactions for the period under review and the financial state of the organization at the end date, so enabling the auditor report thereon. ”(Source: textbook of auditing by VK

Batra & KC Bagardia, 4) Audit is an independent examination of the books of accounts and vouchers of a business with a view of forming an opinion as to whether these have been kept properly according to the company’s Act and as to whether the statements drawn there from portray a true and fair view of the company’s state of affairs as at given date (source: Paul N. Manas’she”Principles of Auditing”, 2000, page 1) 2. 2. 2. Internal Audit According to Kamal Gupta, internal audit is an independent appraisal function established within an organization to examine and evaluate its activities as service to the organization.

Its assists members of the organization in the effective discharge of their responsibilities. To this end, it furnishes them with analysis, appraisal, recommendations, councils and information concerning activities under review. 2. 2. 3. Auditing According to Paul N. Manasseh, auditing can be defined as an independent examination of accounts and expression of opinion on the financial statements of an entity by an appointed auditor in pursuant of that appointment and in compliance with relevant statutory requirement.

He furthermore elaborate on how auditing is carried out or practiced,” auditing is further more elaborated as an independent examination of the books of accounts and vouchers of an enterprise by a qualified auditor so as to ascertain whether the enterprise has kept proper books of accounts as per the requirements of the companies Act and whether the financial statements agree with the contents of the books of accounts and whether such statement portray a true and fair view of the company’s state of affairs as at a given date. (SOURCE: Principles of auditing by Paul N.

Manasseh, revised edition august 2000,pg1) From the above explanation, it is clear that the auditing involves evaluating the relevant, the reliability and adequacy of evidence in support of quantifiable information. It is not a process of mechanical comparison of items in the financial statement with the entries in the books of accounts; it’s a process of collection of evidence. 2. 2. 4. Internal control Accounting to Whittington/ Pany, they interpreted this term as the steps taken by a business to prevent fraud-both misappropriation of assets and raudulent financial reporting. (SOURCE: principles of auditing, 17th edition, pg242) 2. 2. 5. Internal check As the system or method introduced with defined instructions given to staff as to their sphere of work with a view to and verification of their work and also maintenance of the accurate records as the ultimate aim. (by: D R Davar)

“An arrangement of accounting routine that errors and frauds are automatically prevented or discovered by the very operation of the bookkeeping itself”. (By: Dicksee) 2. 2. . Internal check and internal control According to VK Batra and KV Bagardia, they differentiate them in this way, where internal check refers to the check imposed on the day-to-day transactions where by the work of one person is checked independently by another person, the object being the prevention and easily detection of errors and frauds. While on the other hand, internal control comprises the whole system of controls, financial and otherwise, established by the management in conduct of the business.

In fact it is a broader term that includes internal check, as well. (Texbook of auditing, 2nd reprint 1996,pg45) 2. 2. 5. Need for Internal Auditing Many of the auditors employ thousands of persons and conduct operations from various locations. It has ,therefore, become necessary for the management of such organizations to have a team of specialists to review the procedures and operations of various units and report cases of non-compliance, inefficiency and lack of control, so that necessary action can be taken.

This task can not obviously be left to the statutory auditors whose main objective is to report whether or not the financial statements reflect a true and fair view of the working results and financial position of an enterprise. Internal auditing has, therefore, become a specialized service requiring not only expertise in accounting but also in organizational behavior in departmental areas of management Evaluating and testing the work of internal auditing. The evaluation of specified work of internal auditing involves consideration of the adequacy of the scope of the work and related program and whether the preliminary assessment of the internal auditing remains appropriate. This evaluation may include consideration of whether: –

The work is performed by persons having adequacy training and proficiency as internal auditors and the work of assistants is properly supervised, reviewed and documented. Sufficient appropriate audit evidence is obtained to afford a reasonable basis for the conclusions reached -Conclusions reached are appropriate in the circumstances and any reports prepared are consistent with the results of the work performed – Any exceptions or unusual matters disclosed by internal auditing are properly resolved. * The nature, timing and extent of the testing of the specific work of internal auditing will depend on the third party judgment as to the risk and materiality of the area concerned the preliminary assessment of internal auditing and the evaluation of specific work by internal auditing .

Such tests may include examination of items already examined by internal auditing, examination of other similar items and observation of internal auditing procedures. Public sector perspective: The basic principles in ISO610 apply to the audit of financial when considering the work of internal auditing in the public sector is provided in the public sector committee’s study 4” Using the work of other Auditors-A public sector perspective. ”(SOURCE : principles of auditing, by Paul N.

Manasseh,pg ) 2. 2 Some many authors clarifiered their ideas related to the assessing the role and impact of internal auditing department in government institutions include: 1. The European literature review on internal auditing. Author: Marco Allegeni, Guiseppe d’Onza, Leen Paape, Robert Merviele, Gernit Sarens; volume:21 Issue:8 2006, keywords: auditors, Europe, internal audit, knowledge management, reports. 2. The American literature review on internal auditing.

Author: Susan Hass, Mohammad, volume: 21 Issue:8 2006, keywords: auditors, north American, internal audit, knowledge management, reports. 3. Assessment of sustainable development and knowledge of environment management; internal auditor’s perspectives. Author:Kuang-Hsun Shih(department of Banking and Finance, Chinese culture University, Taipei, Taiwan, Republic of China), Keywords: Environment management, internal auditing, sustainable development.

Cite this Internship Report in Auditing

Internship Report in Auditing. (2016, Oct 26). Retrieved from https://graduateway.com/internship-report-in-auditing/

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