Audit procedure in case of the the fallowing situation

CA Devaraju Narisetti (CA) (320 Points)

19 January 2017  

I  need guidence regarding the Fallowing issues

we are Conducting the Internal audit for the Pharmacy where they are operating in different location and they offer the dicount to the customer as fallows

1.Bill More than Rs. 100/-  10%  of the Bill

2.Bill More than Rs.1000/-   12% of the Bill

3.Bill More than Rs.1500/-    15% of the Bill

Now the Issue is that,

    Eg. The bill of a Customer X is Rs.95/- and bill of customer Y id Rs.80/- and the stratagy of the billing person is to Club them and both and Pocket the Dicount in his pocket. where the Individual bills are not eligible for Discount.

Now the Questions are

1.How to identify this Transactions and what audit Procedure are performed to know them, 

2. And what the suggestion to the management to aviod this type of issues.


Answer me as early as possible