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Internal Audit Checklists

Internal auditing is value-added auditing - auditing specific areas of the church which add value to the ministry's overall purpose, and risk assessment auditing - auditing areas where ministry risks and exposures might exist. Church leaders must not only strive to accomplish their ministry goals and objectives, but they must also provide reasonable assurance to their members and the world-at-large of the following priorities:

  1. Effectiveness in accomplishing ministry goals and objectives
  2. Efficiency in performing ministry responsibilities and duties
  3. Wise stewardship in the use of ministry resources
  4. Reliability in the reporting of ministry finances
  5. Compliance with applicable governmental laws and regulations
  6. Observance of internal policies, standards and procedures
  7. Assessment of possible risks and exposures to the ministry.

Internal Auditing will assist leadership in the fulfillment of each of these priorities.

The INTERNAL AUDIT CHECKLISTS have been designed to provide a means for reviewing the internal workings of the ministry on a periodical basis. This resource explains how to establish an effective Internal Audit Committee for your ministry and provides specific responsibilities and duties for the committee. Actual comprehensive internal audit checklists are provided for the committee's use. The checklists are designed for immediate use, but a separate "How to Use Checklists" section has been prepared to assist in more effectively using them. Why spend a countless number of hours in researching numerous books and publications relating to administrative and managerial issues of the church, when one comprehensive resource covers the most prevalent issues?

Summary of Internal Audit Checklists Found In This Manual

  • Separate sections are included on how to establish an Internal Audit Committee and how to effectively use the checklists. Progress Report forms are also provided.
  • Over 1,240 organizational and operational questions are addressed in these checklists.
  • Checklists have been designed where applicable comments can be recorded for future follow-up.

These checklists have been divided into six key organizational and operational areas of the church. Following, is a list of these areas with a brief overview of the sub-categories which will be covered under each:

  • Governance and Legal - Governing Board responsibilities, Articles of Incorporation, Bylaws, legal records, and more.
  • Management and Leadership - Strategic ministry planning, policies and procedures, fund raising appeals, personnel oversight, volunteer oversight, meetings, files and records, and more.
  • Finances and Accounting - Budgeting, bank accounts, contributions, purchasing, cash disbursements, accounts payable, payroll, investments, inventories, fixed assets, notes payable, tax matters, financial reporting, and more.
  • Personnel - Required documentation and support, compensation/benefits/expense reimbursement planning, unique ministers issues, and more.
  • Facilities - Planning and construction, insurance, security, inventories, vehicles, energy conservation, cost reductions, safety, and more.
  • Computer Information Systems - Software, hardware, physical security, access control, maintenance, backup, networking, and more.
 
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