3. DOCUMENT HAVE NOT BEEN KEPT BY SEQUENTIAL NUMBERS IN THE FILE
Finding
Journal voucher have not been kept by sequential numbers in the file.
Implication
This makes it difficult to search for a particular item as well as to cut off accounting vouchers and also effect to document control system.
Recommendation
To ensure that all journal voucher requests are completely accounted for and to facilitate cross-reference, we recommend that all voucher be kept by sequential numbers in the file.
Management Response