INTERNAL CONTROLS

AUDITING "SOFT" CONTROLS

What do Company Goals, Objectives, Long Range Plans Indicate about?

Customer satisfaction?

Employee satisfaction?

Employee satisfaction?

Environmental issues?

Honesty (with vendors, public, employees, etc.)?

American Disabilities Act?

Significant Concerns of Management, Board

Board Minutes

External Auditors Working Papers, Notes

Issues at Executive Management Meetings

Hiring Practices

Hire Within - Promote goodwill; Confidence of Staff

Drug/Alcohol Screening Process

Honesty Testing

Thorough Background Investigations

Hire Professional (when needed)

Treatment of Employees

Competitiveness Health Care Program

Competitive Salaries

Employee Appraisal system

Open Door Policy

Employee Respect by Executive Management

Promote Within

Services Contracted to Outsiders

Employee Hotline for Employee Concerns

Respect by the Business Community

Read Newspaper

Executives Asked to Make Presentations to Professional/Business Groups

Community, Social Efforts

Corp. Contributions

Community Projects Involvement

Community Organizations Members

Advertising Campaign

Message of Ads

Customers Targeted

Vendors/Suppliers Comments

Fairness, etc.

Stockholder Concerns

Customer Comments

Legal Liabilities

Auditee Comments