INTERNAL CONTROL QUESTIONNAIRE

SIGNATURE CIVIL SOCIETY AUDITORS 2020

AUDITOR:
CLIENTE: SAN JUAN BAUTISTA LIMITED SAVINGS AND LOAN COOPERATIVE
AUDIT: INTEGRAL AS OF DECEMBER 31, 2020
FIELD: Cash and Cash Equivalents
FECHA:
REFERENCE: FINANCIAL STATEMENTS AUDIT 2020
OBJECTIVE:
SPECIFIC OBJECTIVES:

QUESTIONS YES NO N/A

1 ITEM AVAILABLE FUNDS x

Does the company carry out its

1.1 transactions with national currency x
and foreign?

Are the keys and cash register key there?

1.2 strong or vault under the control of x
two people?

Are cash counts carried out?

1.3 x
daily?

Is the money pickup carried out in

1.4 the address of the partners and x
Do you deposit directly to banks?

Does the company have a manual?

of procedures for the
1.5 x
cash operations or its
equivalent?
 2 BANKS

Are signatures prohibited?

2.1 blank checks?

Are the canceled checks

multitudes to avoid being used
2.2 later? x

Is it recorded daily in the book?

2.3 banks, the checks drawn? x

It is prohibited to cash checks.

personal of the partners and of the
2.4 rented personal? x
the day's income in the banks
2.5 within 24 hours? x
3 EXCHANGE CATEGORY

Are they timely extorted?

rejected checks in exchange
3.1 banking for each partner? x

Are checks accepted for payment?

3.2 loans or discounts? x
 Are checks being held for your
3.3 payment on a later date? x

3.4 Are checks exchanged for cash? x

3.5 Are expired checks refunded? x

REMESA IN TRANSIT AND

TIME DEPOSITS
Are the deposits and/or remittances in
accounted transactions
4.1 timely? x

Are there controls on remittances in

4.1 little transit between offices? x
security services for the
4.1 transfer of funds x

Do savings and installment accounts

maintain in recognized banks
4.1 prestige? x
Are the deposits diversified?
4.1 in solvent banks? x
 INTERNAL CONTROL QUESTIONNAIRE
SIGNATURECIVIL SOCIETY AUDITORS 2020
AUDITOR:
ADA CLIENTE: SAN JUAN BAUTISTA LI SAVINGS AND CREDIT COOPERATIVE
AUDIT: INTEGRAL AS OF DECEMBER 31, 2020
CATEGORY:CREDIT PORTFOLIO
DATE:
REFERENCIA:AUDITORIA DE ESTADOS FINANCIEROS 2020
OBJECTIVE:
SPECIFIC OBJECTIVES:

OBSERVATIONS QUESTIONS NO N/A

1 x

Are they reviewed periodically?

2 credit procedures? x

Are credit files

3 supervised by the chief of x
operations?

Are they prepared in a timely manner?

4 x
reports on overdue loans?

the documents that constitute

5 guarantees are registered in the x
order accounts?

the documents received in

6 x
Are guarantees returned?
 Are the loan contracts there?
7 x
properly safeguarded?

Are the payments on the loans up to date?

8 registered on the same day that it
do they produce?

was evidenced Is there a file of

9 files of collections in process
physically that the
judicial?
canceled checks
they did not go
murdered x

Is there a permanent control of the

10 validity of insurance policies on
guarantees?
x
 INTERNAL CONTROL QUESTIONNAIRE
SIGNATURECIVIL SOCIETY AUDITORS 2020
AUDITOR:
IMITATED CLIENTE: SAVINGS AND LOAN COOPERATIVE SAN JUAN BAUTISTA L
AUDIT: COMPREHENSIVE AS OF DECEMBER 31, 2020
CATEGORY:Real Estate Machinery and Equipment
FECHA:
REFERENCE: FINANCIAL STATEMENTS AUDIT 2020
OBJECTIVE:
SPECIFIC OBJECTIVES:

OBSERVATIONS QUESTIONS YES NO N/A

Are the fixed asset accounts
1 supported by auxiliary records x
appropriate?

Is the manager informed of the differences?

2 that are presented within the inventory x
And the auxiliary records?

Is there a policy or procedures and

3 management of fixed assets? x

Is there an area that manages it?

4 x
the Fixed Asset?

Are there physical controls for

5 safeguard the property, plant and x
team?

Is appropriate care given to

the small tools,
6
storing them in places
specific?
x
it was observed a
inadequate order
and control of the
contracts of Are authorized and approved
loans
7 duly the additions to the asset
highlighting that
the company does not fixed?
is lending the
due importance

Is approval required by
8 written before the sale of an asset
fixed?

Are there documents that certify

9 the devalued stocks?

x
Are there procedures for
communication to the plant manager about
10
the defective stocks of the
actives?
x
 INTERNAL CONTROL QUESTIONNAIRE
SIGNATURE CIVIL SOCIETY AUDITORS 2020
AUDITOR:
LIMITED CLIENT: SAN JUAN BAU SAVINGS AND LOAN COOPERATIVE
AUDIT: INTEGRAL AS OF DECEMBER 31, 2020
ITEM: Accounts Payable
DATE:
REFERENCE: 2020 FINANCIAL STATEMENTS AUDIT
OBJECTIVE:
SPECIFIC OBJECTIVES:

OBSERVATIONS QUESTIONS YES NO N/A

1 x

Is the date documented when it is

2 received the good and/or x
service on the invoice and/or bill
from the supplier?

Are the expenses supported?

3 adequately through invoices x
approved and/or any other
relevant documentation
(contract, leads, etc.)?

¿Se comparan los gastos actuales

4 with those budgeted by it x
less monthly for
identify fluctuations
significant?

The account statements of the

suppliers are verified
5 x
periodically for some
supervisor and official to ensure
that payments are being sent
corresponding?

The political cooperation

6 established in relation to the x
accounts payable that are not
claimed?
There is weakness in
the internal control,
due to the fact that not 7 x
to have a
procedure
correct in the
additional of
fixed asset, you are
they could be
susceptible to
fraud in the
obtaining of they are managed correctly
active sayings. accounts payable

Are the payment terms

consistent with the purpose of
loan? x

9
Does the cooperative depend on money?
borrowed as the main source of
financing of your operations?

10
Has the Board of Directors
Have all the loans been approved? x
 INTERNAL CONTROL QUESTIONNAIRE
SIGNATURE
AUDITOR: CIVIL SOCIETY AUDITORS 2020
LIMITED UTISTA CLIENTE: SAN JUAN BAUTISTA SAVINGS AND LOAN COOPERATIVE
AUDIT: INTEGRAL AS OF DECEMBER 31, 2020
ITEM: RESULTS OF THE EXERCISE
DATE:
REFERENCE: FINANCIAL STATEMENTS AUDIT 2020
OBJECTIVE:
SPECIFIC OBJECTIVES:

OBSERVATIONS QUESTIONS YES NO N/A

The accounts are canceled annually.

1 of results against loss or x
profit of the exercise

2 x
The results agree.
presented with the statements of
corresponding taxes.

3 x
Is there a comparison of the
auxiliaries against the main account
corresponding?

Are there records of the

4 issuance of titles of x
actions?

5 x
The agreements are respected.
Shareholders' assembly regarding the
management of profits or losses of
exercise?

6 The procedures for the x

distribution of profits appears
in writing?
there is weakness in
the internal control
why not
they manage
correctly the
accounts payable 7 x
and this will have
consequences
negatives like
the fines for
noncompliance

they carry out the capitalization of the

result of the exercise

The restrictions are verified.

8 contained in the writing of
constitution, the legal provisions
and loan contracts before
that the General Assembly approve
distribute the profits? x

Were all the operations successful?

9 registered according to the regulations
established?

10

x
A LIMITED

OBSERVATIONS
The entity only it
does it happen when
shows in their
EEFF utilities
followed, the
partners authorize
that your profits
upper case letters
to increase your
contributions, just as
the law permits
No. 26887 LGS in its
article 202