Appendix 1: Audit Criteria

Lines of Enquiry Audit Criteria
Provide reasonable assurance that there were no duplicate large payments made to external vendors during fiscal year 2006-07 and 2007-08 (periods 1 to 8) For each of the transactions identified in our judgmental sample, verify that there has not been a duplicate payment processed for a same invoice.
For payment transactions made to a same vendor (which could include vendors with more than one vendor number):
  • Obtain a copy of the vendor account in SAP and the vendor paper file;
  • Examine the information and verify the existence of an invoice and/or contract on file and match the value of the payment with a corresponding value in the SAP financial system; and
  • Verify that there has not been a duplicate payment for a same invoice.
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