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J&J Accounting Consult, abuja, Abuja (2026)

18/06/2026

SECURITY COMPANY AUDIT

8 Questions Every Auditor Should Ask

A security company sells one thing, Trust.

Clients trust the company to provide qualified personnel, adequate supervision, and reliable security services.

When controls fail, the consequences can be significant. So if I were auditing a security company, these are the first questions I would ask.

1. Are Security Guards Actually Deployed?

Review
• Deployment schedules
• Attendance records
• Client site registers
• Supervisory reports

Risk: Ghost guards and fictitious deployments.

2. Are Clients Being Billed Correctly?

Review
• Service contracts
• Number of guards deployed
• Billing schedules
• Invoices

Risk: Revenue leakage and underbilling.

3. Are Salaries Paid Correctly?

Review
• Payroll records
• Employee files
• Bank payment schedules

Risk: Ghost employees and payroll fraud.

4. Are Uniforms and Equipment Controlled?

Review
• Asset registers
• Issue records
• Return records

Risk: Theft and asset loss.

5. Are Overtime Claims Genuine?

Review
• Shift schedules
• Attendance records
• Overtime approvals

Risk: Inflated overtime claims.

6. Are Client Complaints Monitored?

Review
• Complaint logs
• Incident reports
• Management actions

Risk: Poor service quality.

7. Are Site Inspections Conducted?

Review
• Supervisor visit reports
• Site inspection records

Risk: Lack of oversight.

8. Are Regulatory Requirements Met?

Review
• Operating licenses
• Employee certifications
• Statutory compliance

Risk: Regulatory sanctions.

What Smart Auditors Know. The biggest fraud in security operations is often not cash.

It's billing for services that were never provided.

Anozie Emmanuel.
A Chartered certified Accounts.
For J&J accounting consult.

17/04/2026

Who Still Has Access?

Let’s be honest.
Many systems in organizations are not as controlled as they look.
People join.
People move roles.
People leave.

But their system access? Sometimes… it stays. And that is where risk quietly builds.

Why This Audit Matters
User access is not just an IT issue.

It affects:
Financial systems
Payroll
Procurement
Inventory
Sensitive data

If the wrong person has the wrong access, they can:
Approve transactions, Change records, Manipulate data Or even hide activities. Without being noticed.

Start With One Simple Question "Who has access to what?"
Request the full list of users from the system.
Not summaries.
Not screenshots.
A proper user access report.

What You Should Look For
Don’t overcomplicate it.
Just scan with common sense first.

1. Too Much Access
One person can:

Create vendors, Approve payments, Process transactions
That is a red flag. No one should control an entire process alone.

2. Ex-Staff Still Active

Check for:
Staff who have left, Staff who transferred roles but still have access.
This is one of the most common control failures.

3. Strange Role Combinations
Sometimes access looks normal… until you look closely.

For example:
Finance staff with admin rights, Junior staff with approval rights, IT staff with financial transaction access
These combinations increase risk.

4. No Evidence of Approval
Ask.
Who approved this access?
Every access should have: A request, An approval, A reason
If not, the control is weak.

Now Go a Step Further. Don’t just review.
Ask questions.
Why does this person need this access?
Is it still relevant to their role?
When was the last review done?
This is where real audit value comes in.

Key Risks You Are Watching For
1.Unauthorized transactions
2.Data manipulation
3.Fraud through system access
4.Lack of accountability

Simple Documents to Request
i. User access list
ii. Access request forms
iii. Approval records
iv. Staff list (to match active users)

Most system issues don’t start with hacking. They start with someone having access they should not have. And nobody noticed. A good auditor notices.

J&J accounting consult.
A Chartered certified accounting firm.
Anozie Emmanuel senior partner.

16/04/2026

AUDITABLE AREAS IN ACCOUNTS RECEIVABLES AND WHAT TO CHECK

Here are key auditable areas in Accounts Receivable clearly broken down for easy understanding:

1. Customer Onboarding and Credit Approval
Before any credit sale happens, there should be control.

What to check:
• Are customers properly vetted before approval?
• Are credit limits clearly defined and approved?
• Is there a documented approval process?

Why it matters:
Weak onboarding today becomes bad debt tomorrow.

2. Invoicing Process
Revenue is only real when it is properly invoiced.

What to check:
• Are invoices raised immediately after delivery or service completion?
• Are prices, quantities, and terms accurate?
• Are there delays in issuing invoices?

Why it matters:
Errors or delays affect both cash flow and customer trust.

3. Recording of Receivables
Every transaction must be completely captured.

What to check:
• Do invoices agree with the receivables ledger?
• Are there missing or duplicate entries?
• Are manual adjustments properly approved?

Why it matters:
Incomplete or manipulated records hide real issues.

4. Aging Analysis of Receivables
Not all receivables are healthy.

What to check:
• Review aged balances (thirty, sixty, ninety days and above)
• Identify long outstanding debts
• Look for patterns of delayed payments

Why it matters:
The older the debt, the lower the chances of recovery.

5. Collection Process and Follow-Up
Sales are not complete until cash is received.

What to check:
• Is there a structured follow-up process?
• Are reminders and escalations documented?
• Are overdue accounts actively managed?

Why it matters:
Poor follow-up leads to growing unpaid balances.

6. Cash Receipts and Allocation
Cash received must reflect correctly in records.

What to check:
• Do receipts match bank deposits?
• Are payments posted on time?
• Is there any unapplied or wrongly applied cash?

Why it matters:
Misallocation distorts the true financial position.

7. Credit Notes and Adjustments
This is a high-risk area if not controlled.

What to check:
• Are credit notes properly approved?
• Are they supported with valid reasons?
• Are there unusual or frequent adjustments?

Why it matters:
It can be used to conceal errors or fraud.

8. Provision for Doubtful Debts
Not all debts will be collected.

What to check:
• What basis is used to calculate provisions?
• Is it consistent with past trends?
• Are long-outstanding debts adequately provided for?

Why it matters:
Under-provision inflates profit unrealistically.

9. Related Party Receivables
These require extra scrutiny.

What to check:
• Are transactions at fair value?
• Are repayment terms respected?
• Are balances outstanding for too long?

Why it matters:
These balances are often ignored but risky.

10. Cut-Off and Period-End Accuracy

Timing is everything in financial reporting.

What to check:
• Are sales recorded in the correct period?
• Are there signs of early revenue recognition?
• Do supporting documents agree with dates recorded?

Why it matters:
Incorrect cut-off can misstate financial results.

As an Auditor, your role is not just to tick boxes…
It is to ask the uncomfortable questions, connect the dots, and protect the business from silent risks.
J&J accounting consult.

15/04/2026

How to Audit Bank Reconciliation
(A Practical Step-by-Step )

Bank reconciliation ensures that the company’s cash records match the bank statement. It looks simple, but many errors and fraud cases hide here.
A good audit helps confirm that cash is complete, accurate, and properly controlled.

I. Understand the Reconciliation Process
Start by understanding:
• Who prepares the reconciliation?
• Who reviews it?
• How often is it done?
• What items are usually reconciling?

Audit Objective
Understand how cash differences are identified and resolved.

II. Obtain Key Documents
Request:
• Bank statements
• Cash book / ledger
• Bank reconciliation statements
Ensure they are for the same period.

III. Check Mathematical Accuracy
Start simple.
• Recalculate the reconciliation
• Confirm opening and closing balances
Errors here show lack of basic control.

IV. Verify Reconciling Items
Focus on key items:
Outstanding Cheques
• Confirm they exist
• Check if they cleared after period end

Deposits in Transit
• Verify they were credited by the bank later
Bank Charges / Interest
• Ensure they are recorded in the books

Audit Objective
Confirm all differences are valid and explainable.

V. Review Long Outstanding Items
This is where problems hide.
Look for:
• Old unreconciled balances
• Repeated reconciling items
• Unusual adjustments

Red Flag:
Items that remain unresolved for long periods.

VI. Test Cut-Off
Ensure transactions are recorded in the correct period.
Check:
• End-of-month deposits
• Late cheque postings
Cut-off errors can distort financial reports.

VII. Review Approval and Timeliness
Check:
• Whether reconciliation is reviewed
• Whether it is prepared on time
Late reconciliation reduces its value.

Key Risks
• Cash misstatement
• Fraud hidden in reconciling items
• Unrecorded transactions
• Delayed error detection

Key Documents
• Bank statements
• Cash book
• Bank reconciliation statements
• Supporting schedules

Cash is one of the most sensitive areas in any organization.
A weak reconciliation process can hide serious issues.
A strong auditor treats bank reconciliation as a priority, not a routine task.
J&J Accounting Consult .
A Chartered certified accounting firm.
Senior partner.
Auditor Anozie Emmanuel.
ACCA, ACCSA.

13/04/2026

ONE OF THE MOST DANGEROUS WORDS IN AUDIT IS "NOTED"

I smiled when I saw this… because if you have spent even a little time in audit, you know how real this is.

“Noted.”

Such a simple word… yet it carries so much weight, frustration, and sometimes silence.

At the beginning of my journey, hearing “Noted” felt like progress. I would raise an issue, explain the risk clearly, and walk away believing that something would change. It felt like a job well done, like I had played my part in strengthening the process.

But over time, I began to notice a pattern. The same issues would come up again. The same responses would follow.

You raise a concern, it is “Noted.”
You explain the impact, it is “Noted.”
You follow up, still “Noted.”

And slowly, a question starts to sit quietly in your mind… is anything actually changing?

That was when I understood that communication is not the same as resolution. Acknowledging a problem does not mean addressing it. “Noted” is polite, it is calm, but it is not a commitment to act.

So I started to approach things differently. I stopped ending conversations at acknowledgment and began to push gently for clarity.
What exactly is the action to be taken?
Who is responsible?
When will it be completed?
What evidence will show that this issue has truly been resolved?
Those simple questions began to change the quality of responses I received.

With time, I also began to understand my role more deeply. Audit is not just about identifying gaps or documenting risks. It is about driving improvement. And improvement does not happen in reports, it happens in actions.

I also learned the difference between following up and following through. Following up is asking for updates. Following through is staying with the issue until it is resolved. It requires patience, persistence, and sometimes uncomfortable conversations, but that is where real impact lies.

Now, success looks different to me. It is no longer about how many issues I have raised. It is about how many of those issues have been resolved, how many risks have been reduced, and how much value has been created.

So yes… “Noted” is common in Internal Audit.

But the real work begins when “Noted” becomes action. When it turns into responsibility, timelines, and closure. Because audit is not measured by acknowledgment… it is measured by change.
J&J accounting consult.
Anozie Emmanuel.
ACCA, ACCSA.
08036369720.

10/04/2026

How to Audit a Bakery
(A Practical Step by step )

A Bakery Audit is practical and relatable. It touches cash, inventory, production, and hygiene. Done well, it will drive strong engagement.

A bakery may look simple, but it carries multiple risk areas:
Cash sales
Raw material usage
Production control
Waste management
Staff handling
Hygiene compliance
A good audit ensures the bakery is efficient, controlled, and not losing money quietly.

1. Understand the Bakery Process
Start with the full flow:
Purchase → Store → Production → Sales → Cash Handling

Ask:
How are raw materials purchased?
How is production planned?
How are finished goods recorded?
How are sales tracked?

Audit Objective
Understand where errors or leakages can occur.

2. Audit Raw Material Inventory
Key materials include:
Flour
Sugar
Butter
Yeast
Packaging materials

Risks:
Theft or diversion of materials
Over-usage or wastage
Poor storage conditions

Controls to Expect:
Inventory records (stock cards)
Controlled store access
Periodic stock counts

Audit Procedures:
Perform physical stock count
Compare usage with production volume
Review purchase and store records

3. Audit Production Process
Production is where value is created.

Risks:
Underproduction vs materials used
Unrecorded production
Excessive waste

Controls:
Production planning sheets
Standard recipe measurements
Daily production reports

Audit Procedures:
Compare materials issued vs output produced
Review production logs
Observe baking process if possible

4. Audit Sales and Revenue
Most bakeries deal with high volume daily sales, often cash.

Risks:
Cash theft
Unrecorded sales
Price manipulation

Controls:
Point of Sale (POS) system
Sales receipts
Daily sales reconciliation

Audit Procedures
Compare POS records with cash received
Review daily sales summary
Check for missing receipts or gaps

5. Audit Cash Handling
Cash is one of the biggest risk areas.

Risks:
Skimming of sales
Delayed deposits
Incomplete recording

Controls:
Segregation of duties
Daily cash count
Independent review

Audit Procedures:
Perform surprise cash counts
Trace cash to bank deposits
Review reconciliation reports

6. Audit Waste and Spoilage
Bakery products are perishable.

Risks:
Excessive spoilage
Hidden theft recorded as waste
Poor production planning

Controls:
Waste recording system
Management review of wastage
Production planning

Audit Procedures:
Review waste logs
Compare production vs sales vs waste
Identify unusual waste patterns

7. Audit Hygiene and Compliance
This is critical in food businesses.

Risks:
Health violations
Unsafe production environment
Regulatory penalties

Controls:
Hygiene policies
Staff training
Regular cleaning schedules

Audit Procedures:
Inspect bakery environment
Review hygiene compliance records
Check staff practices

Key Documents to Review:
Purchase records
Store inventory records
Production logs
Sales records / POS reports
Cash book
Waste reports
Hygiene checklists

A bakery may appear simple, but without proper controls, it can lose money daily through small unnoticed leakages.

A smart auditor connects:
Materials → Production → Sales → Cash
That is where the real story lies.

J&J accounting consult.
Auditor Anozie Emmanuel.

07/04/2026

IFRS and GAAP are the two main accounting frameworks used worldwide for financial reporting.
Here’s a clear side-by-side
comparison:

Aspect
IFRS
GAAP (U.S. GAAP)
Full Name
International Financial Reporting Standards
Generally Accepted Accounting Principles
Issued By
International Accounting Standards Board (IASB)
Financial Accounting Standards Board (FASB)
Used In
140+ countries (EU, UK, Canada, Australia, etc.)
Primarily United States
Approach
Principles-based
Rules-based
Flexibility
More judgment required
More detailed guidance
Inventory
LIFO not allowed
LIFO allowed
Development Costs
Can be capitalized (if criteria met)
Expensed as incurred (with limited exceptions)
Revaluation of Assets
Allowed
Generally not allowed
Financial Statement Format
Less prescriptive
More structured and detailed

Key Differences Explained

1. Principles vs Rules
IFRS focuses on broad principles → allows professional judgment.
GAAP has detailed rules → less interpretation but more complexity.

2. Inventory Accounting
IFRS prohibits LIFO (Last In, First Out).
GAAP allows LIFO, which can reduce taxable income during inflation.

3. Asset Valuation
IFRS allows companies to revalue property to fair market value.
GAAP usually keeps assets at historical cost.

4. Development Costs
IFRS: Capitalize development costs if certain conditions are met.
GAAP: Usually expense R&D immediately.
Which Is Better?
It’s not about better or worse:
IFRS promotes global comparability.
GAAP provides detailed guidance and consistency within the U.S.
Financial accounting & commerce Financial accounting master Economics & accounting

07/04/2026

RESTRUCTURING AUDIT.

I have seen audit teams work tirelessly for weeks. Long hours.
Detailed testing.
Well-written reports.
Structured meetings.
And yet… nothing changes.

No improvement in the process.
No action from management.
No shift in behavior.

Just another document sitting in an inbox, slowly forgotten.

At some point, I had to ask myself a hard question:
“What exactly did this audit achieve?”

Because activity is not the same as impact.

Here is where many audits go wrong:

1. We focus on completing the audit, not solving the problem
We celebrate finishing fieldwork. We rush to submit reports.
But we forget that the goal is not to complete an audit… it is to fix what is broken.
If nothing changes after the audit, then the work is incomplete.

2. We hide behind standards instead of thinking deeply
Yes, standards are important. They guide us.
But quoting standards alone does not create value.
Real value comes from understanding the business, the risks, and what truly matters.

3. We repeat the same findings every year
If the same issues appear again and again, it means one thing:
The audit did not drive change the first time.
A repeated finding is not just a control failure… it is an audit failure too.

4. We write reports that people do not feel
Some reports are technically sound, but emotionally empty.
They do not create urgency. They do not connect to real business risks.
If your report does not make someone pause and think, “We need to fix this now,” then it will likely be ignored.

5. We do not follow through to see real change
We issue reports and move on to the next audit.
But value is not created when the report is issued.
Value is created when recommendations are implemented and things actually improve.

6. We measure success the wrong way
We count how many audits we completed.
We count how many findings we raised.
But we rarely ask:
“What changed because of our work?”

7. We forget that auditing is about impact, not activity
Being busy feels productive. Writing long reports feels important.
But impact is the real measure.
Did the process improve? Did the risk reduce? Did the business become better?

Here is the truth many people avoid:

Value is not in the audit report.
Value is in what happens after the report.

So before you move on to your next assignment, pause and ask yourself:
Did this audit change anything?
Did it influence a decision?
Did it improve a process?

If the answer is no… then it is time to audit differently.

Because at the end of the day, we are not here to tick boxes.
We are here to make a difference.

Anozie Emmanuel.
ACCA, ACCSA.
Forensic Accountant.
J&J accounting consult.
08036369720.

06/04/2026

IN YOUR OWN UNDERSTANDING WHAT IS AUDIT

Have you ever been asked to describe audit in just one sentence, and you felt your mind go blank because it is so much more than numbers on a page? I get it. Audit is not just a task, it is a responsibility, a lens through which you see the truth behind every process, every decision, and every promise made on paper.

Here is how I describe it, step by step, so it makes sense to anyone:

1. Audit is a mirror
It reflects the reality of a business. It shows what is working, what is hidden, and what could go wrong if ignored.

2. Audit is a safeguard
It protects people, resources, and reputation. It is the quiet voice that says, “This matters, and this needs attention.”

3. Audit is a story
It tells the journey of how decisions are made, how money flows, and how actions align with promises. Each report is a story waiting to be read carefully.

4. Audit is a bridge
It connects leadership to reality, expectations to results, and risk to opportunity. It helps people see what they cannot see themselves.

5. Audit is a conscience
It holds organizations accountable in ways that are honest and fair, even when no one is watching.

So, if I had to describe audit in one sentence:

Audit is the act of uncovering truth and protecting value, quietly making sure that what is promised aligns with what is delivered.

It is not just numbers or checklists it is about trust, integrity, and making sure the right things happen, even when no one is paying attention.

If you are in audit, remember: every document you touch, every observation you make, matters. You are not just checking boxes. You are safeguarding futures.
Anozie Emmanuel.
ACCA, ACCSA.

02/04/2026

HOW TO CONDUCT A PROPER PROJECT AUDIT (STEP BY STEP)

Projects consume large resources. When controls are weak, projects easily suffer from cost overruns, delays, poor quality, and even fraud.
A proper project audit ensures the project is controlled, transparent, and delivering value.

1. Understand the Project Framework
Before auditing anything, understand the project completely.
Review:
Project objectives
Project scope
Project timeline
Project budget
Key stakeholders involved
Documents to review:
I. Project approval document
II. Project charter
III. Business case for the project
IV. Project organizational structure
Questions to ask:
I. Why was the project approved?
II. What problem is the project solving?
III. Who is responsible for delivering it?
Audit Objective
Confirm that the project was properly approved and clearly defined before ex*****on.
Risk to Objective
Projects may begin without proper approval, unclear scope, or weak governance, leading to uncontrolled ex*****on.

Practical Audit Procedures
i. Obtain and review the project charter and approval documents.
ii. Verify whether the project objectives are clearly defined.
iii. Confirm whether a project manager responsible was formally appointed.
iv. Review governance structure for project oversight.

2. Review Project Planning
A good project must start with a solid plan.
Check whether the project plan includes:
I. Work breakdown structure
II. Timeline and milestones
III. Resource allocation
IV. Risk assessment
V. Budget estimates
Documents to review:
I. Project management plan
II. Project schedule
III. Resource allocation plan
IV. Risk register
Audit Objective
Ensure the project was properly planned before ex*****on.
Risk to Objective
Poor planning can lead to delays, budget overruns, and operational disruption.

Practical Audit Procedures
i. Review the project plan and timeline.
ii. Confirm that milestones are clearly defined.
iii. Verify whether risks were identified and documented.
iv. Assess whether resources were properly allocated.

3. Evaluate Budget and Cost Controls
Projects involve significant financial spending.
Check:
I. Budget approval process
II. Expense authorization controls
III. Monitoring of project spending
Documents to review:
I. Approved project budget
II. Cost reports
III. Payment approvals
IV. Procurement records
Audit Objective
Ensure project spending is controlled and within approved budget.
Risk to Objective
Weak financial controls may lead to unauthorized spending, inflated costs, or fraud.

Practical Audit Procedures
i. Compare approved project budget with actual expenditures.
ii. Select samples of project payments for verification.
iii. Confirm approvals for major project expenses.
iv. Review cost variance reports.

4. Review Procurement and Contractor Management
Many projects rely heavily on contractors and suppliers.
Check:
I. Procurement procedures
II. Contractor selection process
III. Contract agreements

Documents to review:
I. Tender documents
II. Vendor evaluation reports
III. Signed contracts
IV. Purchase orders
Audit Objective
Ensure contractors and suppliers were selected transparently and competitively.
Risk to Objective
Weak procurement controls may lead to favoritism, inflated contracts, or poor service delivery.

Practical Audit Procedures
i. Review procurement documentation for project vendors.
ii. Confirm whether competitive bidding was conducted where required.
iii. Examine vendor evaluation criteria.
iv. Verify signed contract agreements and deliverables.

5. Assess Project Progress Monitoring
Projects must be monitored regularly to ensure they stay on track.
Review:
I. Progress reports
II. Milestone completion status
III. Project review meetings
Documents to review:
I. Project status reports
II. Milestone completion reports
III. Project meeting minutes

Audit Objective
Ensure project progress is properly monitored and controlled.
Risk to Objective
Poor monitoring may allow delays, inefficiencies, or project failure to go unnoticed.

Practical Audit Procedures
i. Review periodic project progress reports.
ii. Verify milestone completion status.
iii. Confirm that management reviews project performance regularly.
iv. Evaluate whether delays are properly documented.

6. Verify Physical Project Ex*****on
Documents alone are not enough. Physically inspect the project.
Examples:
I. Construction progress
II. Equipment installation
III. Infrastructure development
Audit Objective
Confirm that project work claimed in reports actually exists.
Risk to Objective
Project reports may overstate progress or hide incomplete work.

Practical Audit Procedures
i. Conduct physical inspection of project site.
ii. Compare observed progress with reported progress.
iii. Document observations with photos.
iv. Interview project engineers or supervisors.

7. Evaluate Change Management
Projects often change during ex*****on.
Check:
I. Change request procedures
II. Approval for scope changes
III. Budget adjustments

Documents to review:
I. Change request forms
II. Scope modification approvals
III. Revised project budgets
Audit Objective
Ensure project changes are properly authorized and documented.
Risk to Objective
Uncontrolled changes may lead to scope creep and uncontrolled cost escalation.

Practical Audit Procedures
i. Review all change requests during the project period.
ii. Verify approvals for scope modifications.
iii. Confirm impact of changes on cost and timeline.
iv. Evaluate management oversight of project changes.

8. Assess Risk Management
Projects face many operational and financial risks.
Check:
I. Project risk register
II. Risk mitigation strategies
III. Risk monitoring activities

Audit Objective
Ensure project risks are identified and managed.
Risk to Objective
Failure to manage risks may lead to project delays, financial loss, or project failure.

Practical Audit Procedures
i. Review the project risk register.
ii. Confirm whether mitigation actions were implemented.
iii. Evaluate risk monitoring activities.
iv. Discuss key risks with the project manager.

9. Review Project Completion and Handover
At the end of a project, formal closure must occur.
Check:
I. Completion certificates
II. Final project reports
III. Asset handover documentation
Audit Objective
Ensure completed projects are properly documented and handed over.
Risk to Objective
Improper closure may result in unaccounted project assets or unresolved issues.

Practical Audit Procedures
i. Review project completion reports.
ii. Verify final acceptance documentation.
iii. Confirm asset registration where applicable.
iv. Assess lessons learned documentation.

10. Report Audit Findings
The final stage is to communicate findings clearly.
Your report should include:
I. Observations
II. Risk implications
III. Root causes
IV. Practical recommendations

Example finding:
Observation
Project progress reports indicate 80% completion, but physical inspection shows significant unfinished work.
Risk
Management may make decisions based on inaccurate project status.

Recommendation
Introduce independent verification of project progress before reporting.

A project audit answers one fundamental question:
Is the organization getting the value it expected from the project investment?
A strong auditor verifies planning, spending, ex*****on, and results.

J&J accounting consult.
A Chartered certified accounting firm.

J&J Accounting Consult

18/06/2026

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