Terms of Reference Audits
POL00087614
POL00087614
FSA Date Branch
FTL
Objective
To develop FSA's to deliver consistent quality audits with the minimum disruption to the customers of the branch and
the Postmaster.
Core Themes
Observation QAR
Check List
Question
Yes/No
n/a
Comment
Has adequate planning taken place prior to audit i.e. all
auditors contacted with access time.
Has one FSA (if not single person audit) been instructed to
bring lap top as a backup?
Does the lead auditor arrive in good time to conduct the
audit?
If applicable do other auditors arrive in good time to
conduct the audit?
On arrival at branch has a text message been sent to the
Vi April 2015 Owner Judy Balderson
POL00087614
POL00087614
Contract Advisor to provide notification of the audit taking
place?
On arrival at branch, if the branch is not open, do the team
stay on site? (I.e. no leaving site for coffee etc.)
Are all reasonable steps taken to prevent access by
Postmaster/ staff members without the knowledge of
auditors, i.e. if inside a retail area FSA positioned where
access door to secure area can be seen, if outside all
possible access points (front and rear) observed? NB an
alarm trigger (white oval with a black rubberised centre)
generally indicates the access door.
Does the lead FSA allocate task prior to access e.g. bureau,
ATM but advises that this may change due to circumstance
once the audit commences,
Does the lead introduce the other team members and
advise of the purpose of the visit to the Postmaster/OIC
either on arrival at the branch or when the Postmaster/OIC
arrives. (see audit process manual chapter 3 for suggested
wording)
If asked does the lead auditor advise the Postmaster/staff of
the reason for the audit e.g. reported excess cash holdings.
(NB the reason for the audit should not be disclosed)
If the Postmaster/OIC wishes to verify the identity of the
auditors on entering the branch are they advised not to
access the safe or Horizon until the auditors have access to
the premises?
On entry does the lead auditor ask if the branch operates as
individual stocks or a shared stock unit?
Vi April 2015 Owner Judy Balderson
POL00087614
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If individual unit does the lead auditor ask if access is
available to all stock units (i.e. spare keys) NB Post Office
assets should be available for PO auditors to verify at any
time. If stocks cannot be accessed then attempts should be
made to contact the staff member to bring keys in, every
effort should be made to access the stocks. If all attempts
failed was the CA contacted?
At the commencement of the audit is the audit purpose
explained to the Postmaster/OIC?
NB it is important that the auditee is aware of the purpose
of the audit i.e. to perform asset verification and compliance
audit- but they should not be told specifically why they
have been selected for an audit.
At the commencement of the audit are all present
introduced to the Postmaster/OIC?
Does the lead FSA request that the Postmaster /OIC add
them to Horizon as a User?
Is any access made to Horizon using anyone else’s ID? It is
acceptable for the FSA to add themselves to the system
whilst the OIC/Postmaster observed but no reports etc.
should be produced using anyone’s User ID except the
auditors own. As a last resort the FSA’s global user should
be used.
Is there any conversations about anything unrelated to the
audit prior to the branch opening?
Are any unnecessary telephone calls made/accepted prior to
the branch opening?
Are the FSAs attending wearing name badges?
Is the lead auditor prepared i.e. working papers printed,
door notice to hand?
Vi April 2015 Owner Judy Balderson
POL00087614
POL00087614
Has the lead auditor notified NBSC that the branch is closed
for an audit? NB this may not be required if branch is closed
only briefly and no customers turned away or if the branch
is open at normal time and therefore should be discouraged
until actually required.
Does the lead auditor use all means at his/her disposal to
reduce loss of customer service to a minimum?
Do the auditors consider safeguard of POL assets? ie no
cash counted on top of open plan positions, roller cash or
ATM not accessed whilst branch is open unless a secure
area is available.
Is the check of cash and stock undertaken in the presence
of the stock holder? Both auditor and stock holder should
acknowledge the accuracy of the figures following the
check.
Is the audit conducted in a professional manner? Noise
volume kept to a minimum etc.
Is the auditee advised of the audit progress with regular
updates?
Is all cash and stock counted returned in the same condition
as accepted? EG all stock in the same packaging as
accepted neatly.
Are the audit results fed back to the Postmaster/OIC away
from the counter if possible?
Is the Postmaster/OIC given the opportunity to
discuss/check the audit findings?
Does the lead auditor establish how any shortfall will be
made good?
Are the CAT questions asked in an ‘open’ format.
Are the CAT findings (gaps identified) fed back to the
Vi April 2015 Owner Judy Balderson
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Postmaster/OIC away from the counter if possible?
Are good compliance points mentioned as well as the gaps
identified?
Is the Postmaster/OIC given the opportunity to discuss CAT
findings?
Are any responses made documented?
Is an Kendata form provided for the auditee, is it completed
and posted whilst the FSA is on site?
Additional Tick List for Tier 2 audits
Once an issue is identified is the Contracts Advisor (CA)
contacted immediately? (I.e. not left until the final
discrepancy is known)
Is a record of conversation document completed to record
any admissions made?
Does the FSA have the knowledge to complete a Tier 2 FAT?
Is the time waiting for the CA to reach a decision properly
utilised? i.e. all stock units adjusted, balanced and rolled.
If the decision is made to precautionary suspend the
Postmaster are any apologises for this action made by the
lead auditor?
(NB there should not be)
Follow Up Actions
Discuss feedback from Postmaster or others on the audit conducted. How does the FSA feel the audit went?
Conduct coaching session, ideally away from branch. Complete Observation QAR and provide feedback to FSA.
Discuss at the next 121.
Vi April 2015 Owner Judy Balderson
POL00087614
POL00087614
Consider completing FAT and CAT QARs
Shadow/Buddy process.
Outcomes
Safeguard of POL assets
Minimise loss of customer service during an audit
Improved audit skills of FSA
Vi April 2015 Owner Judy Balderson