other offices of the Commission duly co:nstituted to conduct cash examinations or are required to perform the same in relation to the conduct of a special audit. It shall also be used by special audit teams from. COVERAGE The manual shall be used by all audit teams in the national, local and corporate government agencies. The Revised Cash Examination Manual embodies the much needed enhancement to effectivc ~ly carry out the eash examination across all sectors of the government. ~nt to keep it relevant and more responsive to the changing times.
With almost three decades going after its last revisio~ the old manual on cash examination deserves a fresh refinem An activity that continues to be so vital in ensuring that cash is adequatc~ly protected and controls are in place is the examination of the cash and accounts of all accountable officers of the government. These developments necessitated the updating of the Commission's policies, standards and rules to keep abreast with the current nonn. adoption of new international standards and best practices, and the introduction of new audit approaches.RATIONALE Over the past two decades, significant changes have emerged in accounting and auditing arena that saw the 2013-ong>004ong> TO SUBJECT : All Assistant Commissioners, Directors, Supervising Auditors, Audit Team Leaders and All Others Concerned Prescribing the use of the Revised Cash Examination Manual A. JUL 0 9 2013 COMMISSION ON AUDIT MEMORANDUM NO.
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