Conducting an Audit Using a Paper Form

Overview

The preferred method of conducting financial audits is using the online Local Unit Financial Audit System (LUFAS) tool. However, if you are not able to use LUFAS, you may conduct financial audits with a paper audit form. To conduct an audit using a paper form:

1. Print a paper audit form from the auditing system (see Printing a Blank Audit Form below), or obtain a blank form from the assistant area auditor.
2. Read the instructions carefully.
3. Conduct the audit as directed. An audit is considered complete when:
   
   • All audit questions have been answered.
   • The stake auditor has reviewed the audit results with the unit leader and the clerk for finances.
   • The auditor and the unit leader have filled in their parts of the Corrective Action Plan for each audit exception.
   • The auditor and the unit leader have signed the Audit Signatures page.
4. When the audit is complete, the stake auditor gives the form to a member of the stake audit committee. The committee reviews the audit, and the audit committee chairman confirms that the Corrective Action Plan and the Audit Signatures page are complete.
5. A member of the stake audit committee makes a copy of the paper audit form for the stake’s records.
6. A member of the stake audit committee sends the completed paper audit form to the assistant area auditor.

The assistant area auditor enters the audit results in the auditing system.

Note: The assistant area auditor enters only a summary of the audit results. For details, stake leaders must refer to the stake’s copy of the paper audit form.

Printing a Blank Audit Form

To print a blank audit form:

1. On the menu bar, click Print Paper Audit Form. (The following screenshots are in English, but the layout is the same in all languages.)

2. Click the type of form you want to print: Stake or District, or Ward or Branch. A blank audit form is displayed in a separate browser window or tab.

3. Print the form.

Note: You can only print a paper audit form for the current audit period. If you need to conduct an audit for a previous audit period and you do not have a blank copy of that period’s audit form, you may use the current period’s form to conduct the audit.