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audit query

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(Querist)
22 July 2011 Sir, what is the importance of journal vouching in internal audit and what the main issue which we should keep in mind while auditing journal vouchers.
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Amol Gopal Kabra (CA,CS,DISA)

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Amol Gopal Kabra (CA,CS,DISA) (Expert)
22 July 2011 The importance of journal vouching is as same as the importance of cash or bank vouching. The basics principles of vouching should be kept in mind while doing this. Like for example -
1. Account Head
2. Amount
3. Supporting Vouchers
4. Accounting Effects
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