PMOTOR - POLICE MOTOR USE BACKGROUND The Police Department...

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Sheet1 Page 1 POLICE MOTOR USE BACKGROUND: The Police Department owns approximately 800 vehicles of which 500 are driven home by the officers after work. The city uses the Indianapolis plan: marked vehicles are driven home so that there is a police presence in the community and residential areas at all times. In addition to this, the department has various motor pool vehicles, both marked and unmarked. This audit will cover all vehicle classes and categories. We will focus on the internal control that governs the use and security of the pool vehicles. The department's driver discipline program will also be evaluated. SCOPE: The audit period will be for the last quarter of the fiscal year for test work, and the last day of the field work for the evaluation of internal control. PLANNING: 1. Prepare an entrance letter and forward it to the Police Chief. 2. Conduct an in-house review of past audit files, budget documents, Service Level Summaries, and external auditor's reports. 3. Schedule an entrance conference with the Police Chief in order to discuss the upcoming audit. 4. Discuss the audit area with the Chief and obtain the name of the department contact person. Also secure a place in the department from which to conduct the field work of the audit. 5. Conduct a preliminary survey in order to obtain an understanding of procedures pertaining to police motor use. 6. In order to confirm an understanding of motor use procedures, walk through several transactions that would be typical of such items as vehicle assignments, scheduling of maintenance, accident reporting, and driver discipline, etc. 7.
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This note was uploaded on 05/16/2011 for the course AUDIT 201 taught by Professor Unknown during the Spring '11 term at Symbiosis International University.

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PMOTOR - POLICE MOTOR USE BACKGROUND The Police Department...

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