Audit Universe and Risk Assessment Tool [PDF]

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AUDIT UNIVERSE - WITH AUDIT DESCRIPTIONS Risk Score



Audit Number



Dept.



Audit Name



DESCRIPTION



0 - 10 Scale 10.00



H



Pricing Management



9.71



H



Sales Not Delivered



8.71



H



FOB



8.57



H



Procurement - Outside Construction Contracts, Facilities Proper bidding, execution of all terms Svcs. Management, Process & conditions/ Operational Improvement, Procurement Process improvements/Contract oversight



8.57



H



Record Retention/Destruction



Adequate protection, appropriate destruction of paper and electronic data



8.29



H



Password Security



Are passwords secure?XYZ System contains sensitive information, access is supposed to be restricted



8.14 8.14 8.14



H H H



7.86



H



Fraud Data Security Protected Customer Info Return Trailers



7.86



H



7.71



MH



Internet Sales & Fulfillment Payroll Issues



7.71 7.57



MH MH



General Operations Jewelry Operations



7.57



MH



7.29



MH



Business Continuity Plan Call Center



6.71



MH



HIPPA, Personal Information



6.71



MH



Processed @ East, Controls?



6.57



MH



Gift Card Orders & Adjust. Payroll Integrity



6.57



MH



Consolidated RTV's



Accuracy, Content and packaging, Vendor complaints/SKU accuracy, store accountability and inventory



6.43



M



Sauder returns



6.43



M



PWC Audits



6.43



M



Vendor Accounts



6.43



M



Returns Not Captured



6.14



M



Trailer Audits



Are stores accepting SPO returns? Accounting for damages Any audit findings that require followup by IA? Establishing and maintaining integrity of vendor accounts Proper accounting for damaged returns - markdown or RTV Scanning merchandise off trailer at store, compare to manifest (ongoing)



6.00



M



Markdowns



6.00 6.00



M M



5.71



M



5.71



M



5.57



M



CSKU Credit Applications Security FJ Return Room Security Super Users & Security' Order Picking/Stock Status



5.29



ML



Background Checks



5.29



ML



Buyers



Expense Reports



5.29



ML



Buyers



FCPA



Effectiveness of promotions, determining optimum price Correct inventory - not overvalued Major issue with PWC Correct terms, system defaults, receipt accuracy, RECDOC/Freight bill matching, store direct receipts.



Store Security/Shortages/Fraud



Process improvement Ongoing audit Data security Accuracy, store transfers, RTV's to 87, store returns to order picking, process improvement Accuracy, potential for fraud, impact on store sales Request audit from R. Diehm



Accuracy of records, file maintenance, updates, physical security, confidentiality



Potential for process improvement Return Room (87/98) - security, accuracy, process improvement Do we have one? Is it adequate to deal with catastrophe? Overview of operations, Adj to Incl. BT Customer Svc., QA team, customer accts "Closed" report General application (HR) Health Insurance Portability & Specific issues with Hearing Aid and Accountability Act of 1996 - Medical Optical dpets. Privacy Rule - national standards to protect the privacy of personal health information



PDS, Legal issues, System controls



Also other pricing issues - what drives sales? Accuracy, process improvement Chain of custody, from customer to HSBC Bandit room, surveillance Control of ADMIN access to computer systems (PWC issue) Accuracy, process improvement picking, put-away, location, verification Are they effective? Information kept confidential? State variations Proper currency conversions, any FCPA flags? Foreign Corrupt Practices Act - are buyers in compliance with federal regulations?



Return of unused Promo cards, accounting Fair Pay, Sexual Harassment, ADA, Withholding



5.14



ML



Energy Management



4.86



ML



4.86 4.43



ML ML



Safety/Asset Protection Comm. Food Service Safety



4.29



ML



Bad checks



4.14 4.00



ML ML



3.86 3.86



ML ML



Overs/Shorts Adjustments to Sales Audit Public Relations Repair Facility



3.71



ML



Use of Bypass SKU



3.57



L



PC Software



3.57



L



CDL



3.29 2.86



L L



Safety PLU



2.29 2.29



L L



Store Self Audits Safety



1.43



L



Safety



0.86



L



Merchandise Pick-up



0.00



L



Fine Jewelry



PPE, Material Handling & Storage, LOTO



Cost issues, code compliance, monitoring, procurement Proposal under consideration to merge these 2 functions Overview of operations Personal Protective Equip. hardhats, safety glasses, steel-toed shoes, etc./Forklifts/Lock-Out TagOut



Are they meeting as scheduled? Effectiveness of committees



Incl. fake money orders + certified checks, Collection process Fraud deterrent, interviews Who has authority, Controls?



Store 98



Emergency plans



Housekeeping/Fire Safety/ADA



Ergonomics, BBP, Confined Space Entry, RTK, LOTO, Machinery & Machine Guarding



Overview of operations Accounting for customer repairs, security Frequency, monitoring (part of RegisterMon?) Proper site licenses, copyright compliance Commercial Driver's License - US Dept. of Transportation regulations Means of egress Accuracy, Vendor/Buyer issues See "Store Self Audits" tab Compliance with company policies and state/federal regulations - aisle widths, ADA accessibility, tripping hazards, escalators, etc. Bloodborne Pathogens, Right-toKnow, Lock-out/Tag-out Assuring correct mdse is picked up by customer, reecored on log Security issues - receiving, transporting, check-in, daily accounting



Ongoing to meet state regulatory requirements, part of DM audit Fire extinguishers, training, evacuation planning, sprinkler access and maintenance/Awareness training



AUDIT UNIVERSE - WITH AUDIT DESCRIPTIONS Risk Score



Audit Number



Dept.



Audit Name



DESCRIPTION



0 - 10 Scale



H,MH,M, ML,L



7.7 4.4



MH ML



3.6



L



7.6



MH



Jewelry Operations



6.6



MH



Consolidated RTV's



5.6



M



Order Picking/Stock Status



Accuracy, process improvement picking, put-away, location, verification



6.1



M



Trailer Audits



Scanning merchandise off trailer at store, compare to manifest (ongoing)



7.9



H



Return Trailers



Accuracy, store transfers, RTV's to 87, store returns to order picking, process improvement



8.7



H



FOB



Correct terms, system defaults, receipt accuracy, RECDOC/Freight bill matching, store direct receipts.



0.9



L



Merchandise Pick-up



0.0



L



Fine Jewelry



Assuring correct mdse is picked up by customer, reecored on log Security issues - receiving, transporting, check-in, daily accounting



1.4



L



Safety



Ergonomics, BBP, Confined Space Entry, RTK, LOTO, Machinery & Machine Guarding



Bloodborne Pathogens, Right-toKnow, Lock-out/Tag-out



3.3 2.3



L L



Safety Safety



Emergency plans Housekeeping/Fire Safety/ADA



Means of egress Compliance with company policies and state/federal regulations - aisle widths, ADA accessibility, tripping hazards, escalators, etc.



2.3 6.0



L M



Store Self Audits Markdowns



6.0 6.4



M M



CSKU Sauder returns



2.9



L



PLU



10.0



H



Pricing Management



4.1



ML



Overs/Shorts



8.1 8.1 4.9



H H ML



8.3



H



Fraud Data Security Safety/Asset Protection Comm. Password Security



7.6



MH



5.7



M



6.7



MH



HIPPA, Personal Information



5.3



ML



Background Checks



DISTRIBUTION LOGISTICS General Operations Safety



PPE, Material Handling & Storage, LOTO



CDL



Business Continuity Plan FJ Return Room Security



Potential for process improvement Personal Protective Equip. hardhats, safety glasses, steel-toed shoes, etc./Forklifts/Lock-Out TagOut Commercial Driver's License - US Dept. of Transportation regulations Return Room (87/98) - security, accuracy, process improvement Accuracy, Content and packaging, Vendor complaints/SKU accuracy, store accountability and inventory



See "Store Self Audits" tab Also other pricing issues - what drives sales? Accuracy, process improvement Are stores accepting SPO returns? Accounting for damages Accuracy, Vendor/Buyer issues Effectiveness of promotions, determining optimum price Fraud deterrent, interviews



Store Security/Shortages/Fraud



Process improvement Ongoing audit Proposal under consideration to merge these 2 functions Are passwords secure?XYZ System contains sensitive information, access is supposed to be restricted Do we have one? Is it adequate to deal with catastrophe? Bandit room, surveillance



General application (HR) Health Insurance Portability & Specific issues with Hearing Aid and Accountability Act of 1996 - Medical Optical dpets. Privacy Rule - national standards to protect the privacy of personal health information Are they effective? Information kept confidential? State variations



3.7



ML



Use of Bypass SKU



Frequency, monitoring (part of RegisterMon?) Any audit findings that require followup by IA? Accuracy, potential for fraud, impact on store sales Proper site licenses, copyright compliance Control of ADMIN access to computer systems (PWC issue)



6.4



M



PWC Audits



7.9



H



3.6



L



Internet Sales & Fulfillment PC Software



5.7



M



Super Users & Security'



8.6



H



Procurement - Outside Construction Contracts, Facilities Proper bidding, execution of all terms Svcs. Management, Process & conditions/ Operational Improvement, Procurement Process improvements/Contract oversight



5.1



ML



Energy Management



Cost issues, code compliance, monitoring, procurement



8.1



H



Data security



7.3



MH



Protected Customer Info Call Center



6.7



MH



4.3



ML



4.0



ML



6.0



M



5.3



ML



Buyers



Expense Reports



5.3



ML



Buyers



FCPA



4.9 3.9 8.6



ML ML H



Food Service Public Relations Record Retention/Destruction



3.9



ML



Repair Facility



6.4



M



Vendor Accounts



6.6



MH



Payroll Integrity



Establishing and maintaining integrity of vendor accounts PDS, Legal issues, System controls



7.7



MH



Payroll Issues



Request audit from R. Diehm



9.7



H



Sales Not Delivered



6.4



M



Returns Not Captured



Correct inventory - not overvalued Major issue with PWC Proper accounting for damaged returns - markdown or RTV



Overview of operations, Adj to customer accts Processed @ East, Controls?



Gift Card Orders & Adjust. Bad checks



Incl. fake money orders + certified checks, Collection process Who has authority, Controls?



Adjustments to Sales Audit Credit Applications Security



Chain of custody, from customer to HSBC



Proper currency conversions, any FCPA flags? Foreign Corrupt Practices Act - are buyers in compliance with federal regulations? Overview of operations Overview of operations Adequate protection, appropriate destruction of paper and electronic data



Store 98



Accounting for customer repairs, security



NS



Fire extinguishers, training, evacuation planning, sprinkler access and maintenance/Awareness training



Ongoing to meet state regulatory requirements, part of DM audit



Are they meeting as scheduled? Effectiveness of committees



Incl. BT Customer Svc., QA team, "Closed" report Return of unused Promo cards, accounting



Fair Pay, Sexual Harassment, ADA, Withholding Accuracy of records, file maintenance, updates, physical security, confidentiality



AUDIT UNIVERSE - SORTED BY RISK SCORE Audit Dept Number



RISK RISK SCORE RATING



Audit Description



1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38



Pricing Management Sales Not Delivered FOB Procurement - Outside Svcs. Record Retention/Destruction Password Security (EJ) Store Security/Shortages/Fraud Data Security Protected Customer Info Return Trailers Internet Sales & Fulfillment Payroll Issues (request) General Operations Jewelry Operations Business Continuity Plan Call Center HIPPA, Personal Information Gift Card Orders & Adjust. Payroll Integrity Consolidated RTV's Sauder returns PWC Audits



39 40 41 42 43 44 45 46 47 48 49 50 51



Bad checks Overs/Shorts Adjustments to Sales Audit Public Relations



52 53



Merchandise Pick-up Fine Jewelry



Vendor Accounts Returns (Not Captured) Trailer Audits Markdowns CSKU Credit Applications - Security FJ Return Room - Security Super Users & Security Order Picking/Stock Status Background Checks Buyers Buyers Energy Management Safety/Asset Protection Comm. Food Service Safety



Repair Facility - Store 98 Use of Bypass SKU PC Software CDL Safety PLU Store Self Audits Safety Safety



Expense Reports FCPA



PPE, Material Handling & Storage, LOTO



Emergency plans



Housekeeping/Fire Safety/ADA



H H H H H H H H H H H MH MH MH MH MH



10.00 9.71 8.71 8.57 8.57 8.29 8.14 8.14 8.14 7.86 7.86 7.71 7.71 7.57 7.57 7.29



MH MH MH



6.71 6.71 6.57



MH M M M M



6.57 6.43 6.43 6.43 6.43



M M M M M M



6.14 6.00 6.00 6.00 5.71 5.71



M ML ML ML ML ML ML



5.57 5.29 5.29 5.29 5.14 4.86 4.86



ML ML ML ML ML ML ML L L L L L L



4.43 4.29 4.14 4.00 3.86 3.86 3.71 3.57 3.57 3.29 2.86 2.29 2.29



L L



1.43 0.86



L



0.00



Ergonomics, BBP, Confined Space Entry, RTK, LOTO, Machinery & Machine Guarding



Audit Number



Size, Complexity, Liquidity External Environment 20% 15% Asset size, Complexity Degree of Geograph- Financial Competetiv Impact of liquidity, or or volatility autoical & e Conditions customers, transaction of activities mation Dispersion Economic suppliers. volume conditions Govt regs.



DISTRIBUTION LOGISTICS General Operations DL DL



06 06 06 06 06 06



DL DL DL DL DL DL DL/AF



Safety



PPE, Material Handling & Storage, LOTO



CDL Jewelry Operations Consolidated RTV's Order Picking/Stock Status Trailer Audits Return Trailers FOB



STORES Merchandise Pick-up Stores Fine Jewelry Stores Stores/LP Safety Ergonomics, BBP, Confined Space Entry, RTK, LOTO, Machinery & Machine Guarding Stores/LP Safety Stores/LP Safety Stores Stores Stores Stores Stores Stores Stores



Emergency plans Housekeeping/Fire Safety/ADA Store Self Audits Markdowns CSKU Sauder returns PLU Pricing Management Overs/Shorts



Internal Environment 15% Organizational, operational, technological or economic changes



Ethical climate, pressure on mgmt to meet objectives



Control Envir & Management 20% Competence, Mgmt adequacy, judgments integrity of & acctng personnel estimates



Internal Control Systems 15% Acceptance Results of of audit previous findings & audits corrective action taken



Adequacy & effectiveness of system of internal controls



Time Since Last RISK RISK RATING RISK Audit 15% SCORE SCORE 3 - Never audited Abso- H - High MH 0-10 Scale 2 - Within 2 lute - Med-Hi M years Med ML 1 - Within 1 year Med-Lo L 0 - Current year Low



3



3



1



1



2



0



1



1



2



2



2



3



2 3 3 3 3 3 2 3



2 1 2 3 3 3 3 3



0 0 1 1 1 1 3 3



1 2 2 2 1 2 3 1



0 0 0 0 0 0 0 1



0 0 0 0 0 0 0 1



3 3 0 0 0 0 0 1



1 2 2 2 2 2 2 2



1 1 1 0 0 0 0 0



1 1 2 2 1 2 2 2



1 1 1 1 1 1 1 1



0 1 2 1 1 2 2 2



0 1 1 0 0 2 0 0



0 1 0 0 0 2 0 0



3 0 3 3 3 1 3 3



2 3



1 2



3 0



2 3



1 0



0 0



2 0



0 0



0 0



2 1



0 1



2 1



0 1



0 1



0 0



1



3



0



2



0



0



2



0



0



0



0



0



0



0



3



1



2



0



2



0



0



2



1



0



1



0



1



0



0



3



1 3 2 2 1 2 3 2



1 3 2 3 1 2 1 2



0 3 3 1 1 1 2 1



2 3 3 3 2 2 2 3



0 1 2 0 0 0 2 0



0 2 2 0 1 1 3 0



2 0 1 0 2 2 1 0



2 0 0 3 2 1 2 2



2 0 0 0 0 0 2 1



1 2 1 2 1 1 2 2



0 1 1 0 1 0 2 1



1 0 1 1 1 2 0 2



2 0 0 0 2 2 0 1



0 0 0 0 3 2 0 1



0 0 3 2 2 0 3 0



1.58 1.20



MH ML



7.71 4.43



1.10 1.57 1.45 1.33 1.40 1.60 1.70



L MH MH M M H H



3.57 7.57 6.57 5.57 6.14 7.86 8.71



0.78 0.68 0.85



L L L



0.86 0.00 1.43



1.07 0.95



L L



3.29 2.29



0.95 1.38 1.38 1.43 1.02 1.85 1.17



L M M M L H ML



2.29 6.00 6.00 6.43 2.86 10.00 4.14



06 06 06 06 06



LOSS PREVENTION/RISK MGMT Store Security/Shortages/Fraud LP Data Security LP Safety/Asset Protection Comm. LP Password Security (EJ) LP Business Continuity Plan LP FJ Return Room - Security LP



3 2 1 2 2 3



3 3 1 2 3 2



3 1 0 1 2 0



3 2 3 3 3 0



2 3 0 0 0 0



0 0 0 0 0 0



1 2 0 3 2 0



0 2 2 2 2 2



1 0 0 0 0 1



2 1 2 2 1 1



2 1 1 1 0 1



2 2 1 3 2 3



0 0 0 0 1 0



0 0 0 0 0 0



3 3 3 3 3 3



1.63 1.63 1.25 1.65 1.57 1.35



H H ML H MH M



8.14 8.14 4.86 8.29 7.57 5.71



06 06



HUMAN RESOURCES HIPPA, Personal Information HR Background Checks HR



2 1



1 1



2 2



2 3



0 0



0 0



3 2



2 1



0 0



1 3



0 0



2 1



1 0



0 0



3 3



1.47 1.30



MH ML



6.71 5.29



INFORMATION SERVICES Use of Bypass SKU IS/ST PWC Audits IS Internet Sales & Fulfillment IS/CC PC Software IS Super Users & Security IS



1 3 3 2 2



1 3 2 2 2



1 2 2 0 1



3 3 1 3 0



0 0 2 0 1



0 0 3 0 0



1 2 2 2 2



1 1 1 1 1



0 0 0



1 2 2



0 0 1



1



1



1



2 3 1 1 3



0 3 0 0 0



0 1 0 0 0



3 1 3 3 3



1.12 1.43 1.60 1.10 1.35



ML M H L M



3.71 6.43 7.86 3.57 5.71



07



REAL ESTATE & DEVELOPMENT Procurement - Outside Svcs. RE Energy Management RE Universal Waste RE



2 1 2



2 1 1



0 1 0



3 1 3



2 1 3



2 1 3



1 1 3



1 2 0



1 1 2



2 1 0



2 0 0



3 1 0



0 0 0



0 0 0



3 3 3



1.68 1.28 1.33



H ML M



8.57 5.14 5.57



06 06 06 06 06 07



CREDIT & COLLECTIONS Protected Customer Info C&C Call Center C&C Gift Card Orders & Adjust. C&C Bad checks C&C Adjustments to Sales Audit C&C Credit Applications - Security C&C



3 3 2 1 2 3



3 3 1 1 1 1



1 1 1 1 2 1



0 0 3 2 0 3



0 0 0 1 0 0



0 0 0 0 0 0



3 2 2 1 0 2



3 3 1 1 1 1



0 0 1 0 0 0



1 1 2 1 2 2



1 1 1 1 1 0



2 1 3 2 2 3



0 0 0 0 0 0



0 0 0 0 0 0



3 3 3 3 3 3



1.63 1.53 1.47 1.18 1.15 1.38



H MH MH ML ML M



8.14 7.29 6.71 4.29 4.00 6.00



ADMIN & GOVERNANCE Buyers Expense Reports AG Buyers FCPA AG Food Service AG Public Relations AG Record Retention/Destruction AG Repair Facility - Store 98 AG Boscoverage AG



1 1 2 1 3 1 2



3 2 2 1 3 1 1



0 0 3 3 2 1 1



3 2 3 3 2 1 1



0 1 0 1 1 0 0



3 3 1 1 0 1 1



2 3 0 0 3 2 1



0 0 0 0 2 1 2



1 1 0 0 0 0 2



1 1 2 1 2 1 2



1 1 1 1 0 1 2



1 1 1 1 2 1 2



0 0 0 0 0 0 0



0 0 0 0 0 0 0



3 3 3 3 3 3 3



1.30 1.30 1.25 1.13 1.68 1.13 1.60



ML ML ML ML H ML H



5.29 5.29 4.86 3.86 8.57 3.86 7.86



ACCOUNTING/FINANCIAL Vendor Accounts AF Payroll Integrity AF Payroll Issues (request) AF Sales Not Delivered AF Returns (Not Captured) AF



3 3 3 3 2



2 3 3 3 2



3 3 3 3 1



3 3 3 3 3



1 0 0 1 1



0 0 0 1 1



1 1 1 2 2



1 1 1 3 1



0 0 0 0 0



1 2 2 1 1



1 1 3 3 1



1 2 2 3 2



0 2 2 0 0



0 2 2 3 0



3 1 1 0 3



1.43 1.45 1.58 1.82 1.43



M MH MH H M



6.43 6.57 7.71 9.71 6.43



06 06



06



06



06 07



06



06 06



AUDIT UNIVERSE - RISK ASSESSMENT Based on "International Standards for the Professional Practice of Internal Auditing"



STORES Stores Stores Stores/LP Stores/LP Stores/LP Stores Stores Stores Stores Stores Stores Stores



Merchandise Pick-up Fine Jewelry Safety Safety Emergency plans Safety Housekeeping Store Self Audit Markdowns CSKU Sauder returns PLU Pricing Isssues Overs/Shorts



LOSS PREVENTION Fraud LP Data Security LP Safety/Asset Protection Comm. LP Password Security (EJ) LP Business Continuity Plan LP FJ Return Room Security LP HUMAN RESOURCES HIPPA, Personal Information HR Background Checks HR INFORMATION SERVICES Use of Bypass SKU IS PWC Audits IS Internet Sales & Fulfillment IS PC Software IS REAL ESTATE & DEVELOPMENT Procurement - Outside Svcs. RE Energy Management RE CREDIT & COLLECTIONS Protected Customer Info C&C Call Center C&C Gift Card Orders & Adjust. C&C Bad checks C&C Adjustments to Sales Audit C&C ADMINISTRATION & GOVERNANCE Buyers Expense Reports AG Buyers FCPA AG Food Service AG Public Relations AG Record Retention/Destr AG Repair Facility @ 98 AG ACCOUNTING & FINANCIAL Vendor Accounts AF Sales not Delivered AF Returns not Captured AF



Coordinating activities of & communicating info among board, external auditors & mgmt



Communicating Risk & Control Information



Ensuring effective organizational performance mgmt & accountability



Promoting Ethics & Values



Compliance with Laws, Regs & Contracts



Governance



Safeguarding of Assets



Effectiveness & Efficiency of Operations



Reliability and Integrity of Financial & Operational Information



Control



Compliance with Laws, Regs & Contracts



Safeguarding of Assets



Audit Number WAREHOUSE/DC Whse/DC General Operations PPE, LOTO Whse/DC Safety Whse/DC CDL Whse/DC Jewelry Operations Whse/DC Consolidated RTV's Whse/DC Order Picking/Stock Status Whse/DC Trailer Audits Whse/DC Return Trailers Whse/DC FOB



Effectiveness & Efficiency of Operations



Risk Management Reliability and Integrity of Financial & Operational Information



AUDITS



STORE NO. ___________



STORE SELF AUDIT SCHEDULE



YEAR ENDING JAN. 31, 20xx NO. 003 004



AUDIT PROGRAM DATA SECURITY DEPARTMENT MANAGERS



105 107 108



PAGE REV. -



FREQUENCY QUARTERLY QUARTERLY



SALES CONTROL OFFICE RECONCILIATION OF TERMINAL OPENING FUND SALES CONTROL OFFICE SECURITY



4 5 -



QUARTERLY QUARTERLY QUARTERLY



301 ]



PROCESSING TAX EXEMPT SALES STATE TAX EXEMPT DOCUMENTATION



3 -



QUARTERLY QUARTERLY



502 ]] 511 ]]]



REQUIRED POSTERS - FEDERAL REQUIRED POSTERS - STATE EMPLOYMENT ELIGIBILITY VERIFICATION 9] EMPLOYMENT OF MINORS - STATE



5 6 -



ANNUALLY 1st QTR. ANNUALLY 1st QTR. SEMI-ANNUAL QUARTERLY



801 801A 804 805



LAYAWAY SALES - JEWELRY LAYAWAY SALES & HOLDS - CLEAN UP MERCHANDISE SECURITY - JEWELRY JEWELRY REPAIR PROC - DEPARTMENT RECEIVING DIRECT DELIVERIES OF FINE JEWELRY VERIFYING FINE JEWELRY SHIPMENT FINE JEWELRY SHIPMENTS FROM STORES CONTROL OF DIAMONDS



7 1 7 7



QUARTERLY ANNUAL SEMI-ANNUAL SEMI-ANNUAL



806 807 808 809



EFF.



[I-



FEB



14



QUARTERLY



SUSPENDED



14 6 5



QUARTERLY SEMI-ANNUAL QUARTERLY



SUSPENDED



USE THE AUDIT PROGRAM APPLICABLE TO YOUR STATE ] STATE TAX EXEMPT DOCUMENTATION ]] REQUIRED POSTERS - STATE ]]] EMPLOYMENT OF MINORS - STATE



MAR



SUSPENDED



APR



MAY



JUNE



JULY



AUG



SEPT



OCT



1



OF



1 NOV



DEC



JAN