JOURNAL VOUCHER HAVE NOT BEEN AUTHORIZED BY APPROPRIATED PERSON
FINDING
Journal voucher have not been authorized by appropriated person.
Implication
No approval on journal voucher would create a risk that reclassify may be improperly made by unauthorized personnel and incorrectly made at a price, market value and volume required.
Recommendation
Ensure that all journal voucher are completely, we recommend that all journal voucher be approved by appropriate personnel.
Management response