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Question:
The District Cash Offices represents the decentralisation of services provided by the Accountant - General Department, specially in the collection and accounting of revenues and the payment of salaries, allowances and pensions, witness fees and alimony. There are nine such offices.
These records are kept and a copy of the records is sent to the Director of Audit: (i) Receipt Cash Book (ABF 169) (ii) Payment Cash Book (ABF 170) (iii) Stock Register (iv) Analysis Register (ABF 124)
Required:
(i) What do you understand by internal control?
(ii) Describe the internal control objectives on revenue.
(iii) List down the audit work you would perform on both the receipts and payments at the District Cash Office.
Question 1: (a) Explain the five principles of the bureaucratic approach to management as put forward by Max Weber. (b) What are the advantages and disadvantages of the bu
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