It is big problem to make Audit of 100% Receipt Book in any organization which receives lot of receipt book, No body can make the 100% of Receipt Audit in any organization. But an â€œAuditor" having the 100% responsibility Receipts Audit. During my Internal Audit of Microfinance Industries, I have developed one technique for Receipt Audit, which gives enough confidence and rely to an Auditor for Receipts Audits for detecting fraud and analysis on Internal Control System of an organization related to Receipts. If any receipt loss by an organization it directly goes to money loss. If any Agent who misuse the receipt book on behalf of an organization it is a big problem to trace out the person and missing receipts. If it continuous it directly goes to money loss. No body can detect who is mis-using the Receipt. If you have developed any audit technique for Receipt Audit, it makes lot of work and rely and confidence in less time with 99% Result Oriented.