1 Audit Program - Store Audit Checklist All Banners

PT. Hero Supermarket Tbk.
-CONFIDENTIAL-
Process Name Store Audit Working Steps

Business Owner Giant Ekstra
Period Review January - December 2014
I Objective
To Ensure that formalized and documented policies and procedures are in place and are consistenly complied at store level, in the followi
o Cash Handling
o Inventory Management
o Support Functions
II Audit Approach
Audit will be undertaken as follows:
o Review of latest Standard Operating Policies and Procedures (SOPP)
o Observation and examination of documents and actual in the store based on data from SAP and IT
o Physical inspection
o Interviews and discussions with store process owners
III Scope
Review will cover the following areas:
A. Cash Handling
1) Cash collections, Petty Cash and store fund
2) Cashier Audit and pick ups
3) End of day transactions - offline transactions and reconciliation
4) Access to vaults & cashier room
5) Shopping Voucher
6) Cashier Authorized Actions ( Void, Return and Refund Transactions)
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Support Function -CONFIDENTIAL-
1) HRD – attendance, overtime & casual labor

2) IT Control - User access to system
3) Loss Prevention
4) Store Tenants
5) Store Expenses & Contract Maintenance services
6) Fixed Assets & Idle assets
IV Audit Staffing and Reporting

GIANT EKSTRA
Desk Review : report retrieve and data analysis 1/2 day (2 mandays) Field work : 3 Days, 4 auditors (12 M
Reporting and Reviews

o Fieldwork summary discussed with Store Manager at end of fieldwork
o Draft report sent to Store Manager for feed back
o 2 days after draft sent - final report issued to ROM and Store Manager, if no more clarification from store
o Monthly reports to COD
o Bi-annually– Submit summary to Jardine Group Audit and Hero Audit Committee
CASH HANDLING
Checklist reviewed 6
Store Non Compliance
INVENTORY MANAGEMENT
SUPPORT FUNCTIONS
Page 2
Checklist reviewed 6 -CONFIDENTIAL-
TOTAL 28
Checklist reviewed
Store Manager
ROM
Last Visited
COD
Page 3
V AUDIT FIELD WORK -CONFIDENTIAL-
No Control Points Reviewed Key Figures

A CASH HANDLING
Cash Management (Collections, Petty Cash and Store Fund)
SOP HM 21 Cash Collection, HM 22 Petty Cash, HM 33 Cash Security
1. Cash from sales collections are deposited intact through Securicor and within schedule 1. Average daily sales amount
2. Store cash is in place and no shortage compared to amount in the system and agree with for 2 weeks period prior to data
amount of floats from Head Office Treasury gathering date, breakdown by
3. Store fund are not use for purpose other than sales transactions. type of payment
2. Store fund amount, divided by
total cashier
A.1
4. Petty cash is used for store routine expenses only. Irregular expenses are proposed through Petty cash payments for the past
advances and approved based on limits of approval policy 1 month
5. Store disbursement do not exceed than store's limit (approved by Store Manager or ROM)
6. Petty cash must be reimbursed / reported every 2 weeks (14 days) to head office to ensure the
recording are done on a timely manner within same period the expenses are incurred.
7. Cash sales and Vault fund are not used for store expenditure.
Control over Cashiers in POS (Cashier Audit and Pick Ups)

SOP HM 25 Cashier Audit
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No Control Points Reviewed Key Figures -CONFIDENTIAL-
1. Cashier Audit shall be performed on a random basis and is focused on ineffective cashiers or
frequently has discrepancies in their transactions. Performed a minimum of two cashiers for the
morning shift and one cashier for the afternoon shift by SPV/DH
A.2
2. Cash pick-up from cashier must be done regularly to ensure cash in POS (cash register) do not
exceed the limit covered by of Cash within Premises Insurance
End of Day Transactions

1. End of day process are settled on a daily basis - no pending cashier declaration and
reconciliation from previous day transactions.
2. Cashier Declaration Report- Ensure all cash and credit sales are declared and matched to
system. Only valid reclassifications are made. Undeclared and offline
A.3 transactions amount for 2 weeks
period prior to data gathering
date, breakdown by type of
3. Offline transactions - reason for performing offline transactions are valid and documented. payment (if any)
Transactions have been properly uploaded to the system and settlement are reconciled.
Access to vault and cashier room
1. Vault combination number is known only by Store Mgr or MOD and changed every Mgr
A.4 rotation or replacement
2. Cashier's room access are limited to the following person : him/herself, Division Head(DH) /
Assistant Division Head(ADH)/Spv COC, Manager On Duty(MOD), HRD, Store Manager and
Securicor PIC.
Shopping Voucher
SOP HM 45 Shopping Voucher
A.5
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A.5 1. Giant shopping voucher is in place and no shortage as compared to amount in the system and GSV Float amount
amount of GSV Float from Treasury Head Office (Beginning, Additions,
2. GSV is replenished within schedule. Deduction (Sales), Ending)
Voids, Refund and Return Transactions

SOP HM 24 Sales Void
1. VRR transactions - Total
1. Each transaction of voids, return and refund are acknowledged and reviewed by Store Mgr or transaction amount, by
MOD (daily Cashier authorized actions report) Authorizer
2. Return and refund strook (customer receipt) should be re printed and documented.
3. Password of authorization must be changed regularly and should not be shared. 2. VRR transactions - Total
transaction amount, by Cashier

A.6 Amount

transaction amount above 9 PM,
by Cashier
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B INVENTORY MANAGEMENT
Receiving Process
SOPP Ref : HM 03 Receive Grocery/ GMS product from DC; HM 05 Receive Grocery/ GMS product from Supplier
Average receiving in 1 week

(Total Value, No. of shipment,
Grocery/ GMS Receiving etc - if any), divided per:
1. Ensure products received are along with store's order - DC Fresh
2. Quality and expiry date check are performed during receiving process. - DC Groceries
3. The rolling doors in the loading bay area must always be closed and locked after transferring - DC GMS
of goods to the transit area. - Direct suppliers
4. Input directly DO/ PO to system on the day the products are received (No pending input)
B.1
SOPP Ref : HM 02 Receive Fresh product from DC; HM 04 Receive Fresh product from Supplier
Fresh Receiving
1. Ensure that for Fresh product receiving from DC (and vendor) are along with store's order
2. The temperature of the refrigerated truck are in accordance to standard and product are not
mixed up inside the truck. Store to feedback to DC or supplier for any incompliance in
documentation.
3. Receiving process attend by staff fresh.
4. Products are pushed directly to storage or display after receiving (not left in transit area)
Top selling items out of stock and Ordering

SOPP Ref : HM 11 Order stock with min max; HM 12 Order stock (Manual Order)
B.2
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1. Minimize Out of stock and maximize sales. Ensure all top Selling items are available in store
and stock on hand is aligned with system
2. Any OOS reason are detected promptly and followed up accordingly
B.2 Top Selling articles' OOS, 3

month sales (Amount & Qty)
history
Stock On Hand Accuracy (Gap Check)

SOPP Ref : HM 26 Negative SOH; HM 6 Cycle Count
1. Stock on hand of top selling articles are maintained and monitored properly to ensure
accurate SOH for ordering
2. Gap check (of negative stocks and top selling articles on display) are perform on daily basis
B.3 before store is opened. MOD will review and make analysis on the cycle count report.
3. Negative stock balance are investigated and corrected regularly (via stock adjustment) Total quantity and value
Negative stock report from SAP
Stock Inventory Management (Over/Deadstock, Aging Stock)

SOPP Ref : HM 28 Overstock; HM 16 Aging Stock
B.4
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B.4 1. Store Manager receive the overstock and deadstock and aging report regularly and perform Total value Over stock and Dead
analysis stock report from SAP, with
2. Actions and follow up (informed to resp MD, IBT, instore promotion )are in place to decrease aging days above 180 days
over/deadstock and aged products in the store.
Discounts, Markdown and Price Changes Analysis

SOPP Ref : HM 30 Partial Markdown
1. Discount & Markdown are performed accordingly to minimise shrinkage.

Approvals from Store Mgr /MOD are required before markdown can be executed. GP of the
products on markdown are monitored and controlled by Store Manager/MOD
Total markdown from discount
B.5 value of 1 month period from
SAP
Total markdown from IPC value

SOPP Ref : HM 31 Immediate Price Changes of 1 month period from SAP
2. Immediate Price Changes (IPC) can be performed with a documented reason (incorrect price,
update price based on competition check).
IPC must be monitored and approved by Store Mgr/Division Mgr and informed to Merchandising
HO, to correct the price in the system.
Stock Adjustments
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SOPP Ref , HM 27 Stock Adjustment
1. All Stock Adjustments (based on result of gap check/ cycle count) must be documented and 1. Known shrinkage breakdown
approved by Store Manager. SGM monitor the stock adjustments. for 1 month:
- Damaged
- Expired
- Trimming
SOPP HM 38 IDT, HM 42 Production Planning, HM 43 In-store Manufacture - IDT
Unknown shrinkage breakdown

2. IDT (Inter-Dept Transfer) must be performed based on the BOM in SAP. IDT Log Book should for 1 month:
B.6 be signed by LP Staff and approved by MOD. The transaction should be properly recorded in the - From Local Stocktake
back office system
2. Total sales from RTE and GFC
SOPP Ref : HM 7 Fresh Stock Disposal; HM 8 Groceries GMS Stock Disposal; HM 15: Rubbish Rem("Instore Ready Meals category")
for 3 months
3. All Disposals/Broken stock form ( Data Labelling) must be summarized and approved by
respective Division Manager (DM) and MOD. Approved of disposal summary should be inputted
to system accordingly.
DC Delivery Claim (DCA)

SOPP Ref : HM 03 Receive Grocery/ GMS product from DC; HM 02 Receive Fresh product from DC
1. D1-D5 (delivery claims) must be processed on the same day products from DC are received in
stores (within 24 hours), and sign-off by transporter
2. Stores can only raise D6-D8 for products with returnable status
3. All DCAs must be approved and inputted to system accordingly. Ensure no DCA more than 14
days
B.7 Total Delivery Claim from stocks

not received (DCA D1) for the
past 3 months
Page 10
days

past 3 months
Good in Transit (GIT)
B.8 Products received from DC must be inputted within the same day. Good in transit report are Total value of GIT
followed up accordingly to DC, if products are not yet received.
Return to Vendor (Credit Notes)

SOPP Ref : HM 9 Return to Vendor
B.9 1. CN products should be approved and inputted to system accordingly. Informed to supplier to
set schedule to pick up the products from store. Products for return should not be put together
with saleable products.
2. Ensure no CN products more than Fresh 10 days, Grocery and GMS – 25 days in back store
Back Area and Storage

SOPP Ref : HM 18 Fresh Stock Room; HM 19 Grocery GMS Stock Room;
Fresh Storage
1. Chiller and Storage temperature should be monitored daily. Any out of order chiller / cold
storage are reported immediately.
2. Products are arranged based on receiving date or Fist In First Out/First Ripe First Out method.
Ensure no damaged/old products in the storage to avoid contamination
B.10 3. No products mixed up in storage i.e meat and dairy
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2. Products are arranged based on receiving date or Fist In First Out/First Ripe First Out method.
No Ensure no damaged/old products in Control
the storage to avoid
Points contamination
Reviewed Key Figures -CONFIDENTIAL-
B.10 3. No products mixed up in storage i.e meat and dairy
Grocery GMS Storage

Observe warehouse to ensure products kept are arrange on FIFO basis, labeled and receiving
face front and grouped with Food and Non food.
Selling Area, Fresh & Display

SOPP Ref : HM 13 Replenish Shop Floor, HM 14 Presentation
B.11 1. Selling/Display area are clean and tidy. If the products are out of stocks, the display will be fill
with the nearest stocks of the same category.
2. Products quality esp in Fresh area are regularly sorted and the equipments are clean
Expiry Date Management

SOPP Ref : HM 2 - 6 Expiry Date Control
1. No expired products are displayed on shelf.
2. Expiry check by category or by bay are done before store open. Products with nearing expiry
B.12 should be taken out from display and process return to supplier. Products with nearest expiry
should be displayed in front.
3. Expiry date of products are checked during receiving to ensure remaining shelf life are within
standard .
Shrinkage Monitoring Review & Action

SOPP Ref : HM 48 Global Stock Take
B.13
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1. Store management monitors the actual shrinkage amount (known and unknown) versus
budget. Actions plan must be taken for actual shrinkage / stock take result above benchmark.
2. On a day to day basis, store managers to monitor stock adjustments (from daily cycle count /
B.13 gap check of sensitive items). Total stock adjustments value
from last stock take result (value
and % of sales)
3. Highshrink products should monitored and stored in sensitive room with updated stock card.
Price Card & Promotion

SOPP Ref : HM 20 Price Change
1. All products displayed have price cards and the prices written on the price cards are the same
B.14 price as in the system.
2. Promotion price cards and POP are updated as per promotion communication media (mailer,
kompas, etc). And products for promotion are available in stores. Select 10 samples.
Bulk Sales
SOPP Ref : HM-2.20 Sales to Traders
SOPP Ref : HM-2.20 Sales to Traders
B.15
Bulk sales to traders can only be executed on approved stores based on approval from 1. Weekly bulk sales report (if
Commercial Director (qty and selling price) any)
2. Monthly bulk sales report (if
any)
Price Survey and Competition Check

SOPP: HM 46 Competitor Check
B.16
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B.16 Price survey to stores direct competitors should be performed on regular basis.
The result of competitor check will be reviewed by store manager for further action. Store
manager can perform IPC for KVI (based on approved list) or send result to Marketing
Department for price update every two weeks.
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C SUPPORT FUNCTION
HR - Attendance, overtime and casual labor
SOPP: HM 51 Attendance & Work Hours; PKB
1. Salary payment (list salary from HRD HO) are based on actual employees listed at the stores.
2. Attendance and absences should be monitored and documented (leave form and sick letter)
and reported to HRD HO on monthly basis.
3. Overtime must be supported by SPKL. And person taking overtime must clock-in and out to
record the overtime.
4. Casual labor are monitored by stores and coordinated with Head Office (Brand HR). They are
supported with work agreement. Wages payment are done based on actual attendance to work. 1. P/L - Staff Cost prior 3
C.1 months
2. Total overtime hours - prior 3
months
3. Casual Labor No. of Days of
work - prior 3 months
IT Control - User Access Authority

SOPP Ref : HM 10-9 Control User Authority
C.2 Only authorized person are granted access to the application and information in system
according to user's duties and responsibility
Loss Prevention
SOPP Ref : HM 6-10 CCTV ; HM 6-3 Employee Body & Bag Check
1. As a preventive measurement and evidence of criminal act in order to reduce losses of

C.3 company, CCTV room should be attended at all times by LP staff.
2. Bags inspected and body check should perform when employees
Page 15 or promotion staff passing
1. As a preventive measurement and evidence of criminal act in order to reduce losses of
C.3 company, CCTV room should be attended at all times by LP staff.
2. Bags inspected and body check should perform when employees or promotion staff passing
through entrance door. Visitors (suppliers or transporters) at back area must carry visitor's ID.
3. Garbage disposal are verified by LP/Security staffs
Tenants Management
SOPP Ref : PD 2.1 Procedures for Casual Exibition
1. Latest list of tenants are obtained from Head Office Property division (Leasing Dept). Any
discrepancies are communicated back to Leasing Dept and to ensure rental payment are on time.
C.4 2. Sales of tenants on profit sharing rental agreement are verified and checked by Stores PIC • P/L - Net Property Income -
(Store Property PIC)
3. Tenants' utilities are recorded accurately on a monthly basis and reported to Leasing Dept for prior 3 month
billing.
Store Expenses and Contract Service Maintenance

1. Store control the usage of non trade (expenses items ie. shopping bad, tray foam, etc) by
performing ordering accurately based on store needs. Nontrade stocks are kept and maintained •- prior
P/L - Wrapping expenses
3 month
properly.
C.5
2. Stores obtained a copy of maintenance service contracts and monitor the visits. Ensure vendor • P/L - Repair & Maintenance
perform the checks accordingly based on schedule. - prior 3 month
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-CONFIDENTIAL-
e following areas:
Inventory Management
1) Receiving Process
2) Top Selling Items Out of stock & Ordering Process
3) Stock on Hand Accuracy (Gap Check : Negative SOH, Top Selling/ High Shrink Products Monitoring)
4) Stock Inventory Management (Over/dead stock, aging stock)
5) Discount, Markdown and Price Changes Analysis
6) Stock Adjustment (incl. disposals, IDT, etc)
7) Delivery Claims
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8) DC Invoices & Good In Transit -CONFIDENTIAL-
9) Returns to Vendors
10) Back area, cold storage
11) Selling Area, Fresh & Display
12) Expiry date management
13) Stock take result review and actions
14) Price Card & Promotions
15) Price Survey & Competition Check
16) Bulk Sales Indicators
(12 Mandays per store)
Page 18
-CONFIDENTIAL-
Audit Work Steps
• Perform cash count with cashier Spv and compare with G.03 Sales Report from store system and list of store fund from Actg
Head Office
• Inquire explanation and investigate if there is any indication of cash lapping or discrepancies of cash count. Alert via Internal
Audit Communication Tree and to LP HO on the spot for any cash shortage above Rp 500.000.
• Inquire written approval from Actg HO and ROM if cash sales is used for store disbursement
• Ensure that daily cash sales is put in tampered sealed bag. [HPM & SPM: TO BE TAKEN OUT]
• Obtain the Securicor pick up schedule and take note if not deposited within schedule.
• Check 1 week Securicor pick up and take note if any discrepancies with G.03 sales report.
• Analytical Review: Review the trend of 2 weeks sales declared (File 11) and check for any unusual transactions.
• Review cash received record from HR or Banker and identified any indication of other income other than those allowed (i.e.
scrap sales, canteen rented, etc). For income from canteen area rental, crosscheck the physical to the cash received records
and agreement (if any).
• List down the significant amount above Rp.500.000 and Inquire explanation for expenditure used for non routine expense
( example : telephone bills, internet expense, marketing promo).
• Check if cash sales or vault fund are use for petty cash expenditure. Obtain written approval from Actg HO and ROM if any.
• Review supporting documents of unreplenished petty cash. Check the approval.
• Inquire explanation and take note for disbursement more than 2 weeks
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Audit Work Steps -CONFIDENTIAL-
• Obtain Cashier Audit logbook for the last one week

• Check if cashier audit is perfomed every day (at least 1 time in morning shift and 1 time in afternoon shift)
• Surprise check to one open cashier. Display sales in cash register position by cashier in TP Linux and Print “Cashier Declaration
with difference”.
• Check log book pick up cashier of past 1 week before audit date and observe whether pick up cashier were done regularly.
• Review details of 2 weeks data POS Sales vs Sales Declared transactions for any undeclared sale and investigate the reason.
• Obtain latest 2 weeks of data of POS Sales vs Sales Declared transactions and investigate any offline transaction.
• Inquiry if there is any offline transactions (i.e. due to morning market activity, etc), inquire explanations if any offline
transactions not inputted to system
• Check manual struk if documented and compare with cashier declaration or logbook
• Inquire information when store do the cashier settlement process and transfer data to IT
• Obtain documentation or Berita Acara of cash vault combination change, whenever there is a change of Store Manager
• Identify the last Manager rotation
• Ensure if limited to Store Mgr or MOD know the vault combination number
• Take pictures if any other person except of authorized person is entering Head Cashier’s room
• Observe if all money is put in vault and locked
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• Physically count unsold vouchers and matched with the system ending balance. Obtain the previous sales voucher report and
check the last number of voucher sold in sequence with the unsold voucher.
• Check if GSV are replenished accordingly.
• Obtain last month Data Kasir, check and investigate to store for:
1. Any transactions approved by unauthorized personnel (other than SM, DM, or Supervisor COC).
2. Significant VRR transactions performed by cashier
3. Most frequent VRR transaction by PLU
4. Any transactions above 9 PM and look for any pattern (i.e. same person who create or approve).
5. Indication of password sharing or password breach (User ID for authorizing used by unauthorized person )
• Obtain Cashier Authorized Action Report for those transactions identified above and verify the reason of each transaction
whether reasonable and reviewed by MOD. Obtain cashier receipt or strook for return and Refund transaction.
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▪ Observe Grocery receiving process if inside the vacuum receiving area and attended by 2 persons. For High shrink products
attended by LP personnel.
▪ Observe if vacuum receiving doors are opened, take pictures.
▪ Take samples if any receiving products not attached with invoice/DO (Surat Jalan/Manual note only)
• Compare BTRF and data labeling (past one week transactions ), ensure no pending input PO/ DO without clear explanation.
• Compare IBT form and data labeling (from sender store and receiver store), check if any manual form for IBT request and
check reasonablenes date on labeling.
• Attend and observe receiving process , observe if receiving of Fresh Items are attended by Fresh dept to perform quality
check. Ensure the weighing process have been done accurately (ie. deduct weight of crates, ice, wrappings).
• Observe if Fresh products are left in transit area (not moved directly to storage or display), particularly on perishables
products (meat, poultry, vegie)
• Products delivery from DC / vendor, check the temperature actual in truck and compare with standard temperature. Take
pictures
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• Generate OOS Report from SAP which Vlookup to 3 months sales amount by article. Select samples of out of stock items
based on the highest 3 months sales amount.
For odering by CSR:
Based on sample from SAP - Check to A01 More Info , count actual stock vs SAP and system. Put as a finding if SOH not aligned
with system. Check ordering schedul by CSR, Inquire explanation from store for those not yet replenished and check follow up
action to CSR.
For non CSR store :

Based on sample from SAP - Inquire explanation from store for those not yet replenished and last date of ordered. Check
ordering schedule and follow up action.
• Observe display area with empty racks or unfilled racks. Take pictures
• Based on Negative stock report from SAP, select samples based on largest negative value and check actual qty of products
and compare with system. Inquiry for reason and actions. Put as a finding if no monitoring process and action taken by the
store.
• Obtain report of last full stock take, cycle count and local stock take of sensitive items local perform by store (including
adjustment, investigation of significant loss and action plan) which has been approved and reasoned by MOD/SGM.
• Pick top selling items which have significant loss from stocktake result and perform physical count and match the items with
system balance.
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• Based on overstock and deadstock report from SAP (after Vlookup to Aging Stock data), check qty actual of products in store
and inquire reasons and actions from Store Manager or DM.
Further check to be perform:

1. Check and analyze store ordering, and history sales, check if any allocation done
2. Check if qty is one month estimated sales (based on average sales for the last 3 months, excluding traders and promotion)
3. Check for list MD plan of SKU's and activities covering 2 weeks in advance
4. Check for MD calculation of estimated sales
5. Check for CSR qty feedback to MD (qty approved by CSR is total stock of 1 month + incremental of sales due to activity = MD
plan - SOH)
• Based on markdown data from SAP, choose samples with highest value of markdown and negative GP - breakdown by
category and PLU. Inquiry reason for discount/markdown and analyse the markdown using Cashier Authorized Action
(softcopy). Analyzed order, receiving and sales. Take pictures.
• Observe Storage area, product with deteriorating quality, check receiving date. Obtain invoice and PO. Take pictures
• Observe fresh selling area and check if products with deteriorating quality, nearing expiry. Check if markdown > 50% .Check
the time limit of markdown. Obtain Markdown form and check the approval. Take pictures
• Based on IPC data from SAP, choose samples with highest value of markdown and negative GP - breakdown by Category and
PLU. Inquiry reason for markdown and check to IPC Report for approval from Manager/MOD.
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• Review reasonableness stock adjustment result from SAP - per category for any any unusual stock adjustment.
• Select samples up to PLU level from the unusual stock adjustment - per category data for known and unknown shrinkage -
per detail breakdown (each 10 samples) and obtain stock adjustment form.
• Assess the reasonableness of the reason stated in the stock adjustment form.
• Obtain and compare PLU in data IDT and data BOM from SAP. Check and further inquiry if there is any unusual item noted in
the IDT (i.e. PLU exist in IDT but not in BOM,etc).
• Check the top category and SKUs of known shrinkage for the stores
• Based on data disposal from SAP, choose samples with highest % and value. Inquiry reason. Analyzed order, receiving and
sales. Take pictures.
• Inquiry explanations and analyzed if products are markdown before being disposed.
• Inspect back store and ensure no broken stocks not yet inputted into system / no pending BS in back store
• Ensure broken stock products not mixed up with good quality products in back store. Take pictures
• Check whether DCA has been raised in accordance to threshold (D1 min. 25k, D2-D5 min 100k)
• For D6-D8, Check whether items in DCA raised are those from returnable supplier (check list of returnable in BOS vs List from
MD)
• For DCA more than 14 days, check latest follow up. Take pictures.
Inquire PUD ( Pick Up Docket) if DCA approved
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• Extract DCA D1 prior 3 months data. Using selected sample, compare:
1. Approved DCA D1 with negative SOH and stock adjustment.
2. Outstanding DCA D1 that were raised prior to stocktake but the stocktake variance is nil or over.
Investigate any indication of approved DCA D1 which the goods already received subsequently by stores.
Based on GIT Report from Accounting HO, if any DO/ invoice already receive by store still recorded in GIT report. inquiry
reasons and actions.
• Obtain CN labelling more than approved period to keep in back store. Check latest follow up to supplier. Take pictures
• Inspect temperature levels of chillers and freezers at storage and inquire latest follow up for out of order chillers/freezers
• Inspect all the cold storages/ chillers/ freezers if : clean, products properly are well arranged and tagged with receiving date,
products are in good quality - no rotten fruits/vegie, old minced meat
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• check cold storage, No mixed up products i.e meat and dairy
• Observe warehouse if products kept are arrange on FIFO basis, labeled and receiving face front and grouped with Food and
Non food
• Observe the cleanliness of processing and display area. Take pictures. Observe the equipment process
• Ensure no substandard products (i.e goods with deterioriated quality, damaged packaging, etc) on shelf
• Inspect selling area, take pictures of expired products displayed on shelf

• Observe the overall quality of products (Fresh products) on display. Observe whether the frozen foods in the selling area are
properly equipped with expiry date. Take pictures
• Random check expired products in back store, check the expiry date
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• Obtain last stock take result.

• Compare the actual shrinkage result with the budgeted amount (budget amount/% is to be inquiry to each Store Manager, if
any). Investigation should be made if actual shrinkage is higher that budget.
• Review the action plan made and the appropriate approval in the investigation report.
• Select samples of top loss articles based on latest Stock take report and physically count the stock. If the result of stockcount
is also loss, check to Weekly on Going Report ("WOG") or stockcard to ensure whether those articles are consistenly being
monitored .
• Inspect the sensitive room and obtain list of high shrink, check actual stock and compare with system
• Random check the stated price between price written on the price card vs in system
• Check is reconciliation done after store run LPHJ
• Check whether price card has been displayed according to the standard
• Test check 10 items in the mailer, whether price cards and POP are updated and check whether stocks are available and
displayed accordingly. Obtain and assess store explanation, if products are not available in the stores.
• Check result from weekly and monthly bulk sales exception reports sent by IA Support team (bulk sales transactions
indicators ) and investigate to store for explanation and supporting documents for valid bulk transactions:
- Approval from MD
- Proof of cash received from traders/kwitansi
- Exit form
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• Check if Price survey are conducted on a regular basis and submitted to Marketing for update every two weeks.
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• Print Monthly Attendance report . Compare with latest "List Konfirmasi Gaji" from HO. Inquire to store if there are
discrepancies, obtain supports (ie. PMK, Pemberitahuan Karyawan berhenti, etc)
• Full check attendance record with the physical presence of the employees on day of audit. Review if employees dilligently
input absences (both in and out)
• Choose at least five sample of employees from each division (grocery, fresh, gms) to check leave form or sick letter from
doctor) from monthly absences
• Sample check overtime report. Overtime authorization versus actual overtime report. Ensure all overtime are authorized.
• Check summary overtime report (Over time cost for the past three months based on profit and lost report)
Compare with "Surat Perintah kerja Lembur" (SPKL)
• Check monitoring and review PJK "Pengurangan Jam Kerja". Rules apply for PJK: Max of 2 hours deduction per week is
allowed
• Check if there is casual employee, check approval from HRD and ROM. Check if Casual labor wages payments are supported
by attendance.
• Check agreement for casual labor, Note total of casual employee. Check the starting date of employment.
• Print Control User Authority :

- Control User Authority for GBOS (J.04 Security Level), Sales21, LINUX,HRD)
• Check if access is used by unauthorized person. Take note

• Observe if store is able to delete/edit/add user access (manually) from system
• Surprise visit to CCTV room when store opening and closing. Obtain information of total LP in store.
Page 30
• Observe if employees and other personnel like promotion staff passing through the staff entrance are bodily frisked and bags
are inspected.
• Check process garbage disposal, must be done and checked by the Loss Prevention (LP) Staffs
• Based on list update tenants from Property HO, check the actual tenants and highlights tenant not in property list
• For Profit sharing (percentage based) tenants, observe how sales are recorded, whether cash register used at all times or not
(separate tenants collect by hero and tenants who have their own cash register). Select samples of tenant with significant
transactions (i.e. Pizzahut, etc)
• Test check the utilities meter of tenants versus record (electricity, water, gas). Select samples of tenant with significant
• Tenants with Standing Cart should have sticker on it as evidence of valid tenant.
• Observe ordering process for non trade item. Test check reasonableness of order.
• Check how the non-trade stocks are maintained. Check placement the products (back store/ warehouse area)
• Observe schedule visit by vendor for regular check equipment, chiller, frozen, light, air conditioner, power istallation and
water
• Select samples of repair & maintenance expenses and check to approved Service Request
• Inquiry Store Manager for any significant new agreement related to any new/modified contract service maintenance with
vendor (i.e. LED lamp installation with PT Catur Bintang, Energy-saving Chiller with PT Anekafroze). Understand the whole
process and assess the control put in placed by HO/Store to monitor the implementation.
Page 31
-CONFIDENTIAL-
Page 32
-CONFIDENTIAL-
Page 33
-CONFIDENTIAL-
Page 34
-CONFIDENTIAL-
Data Analysis Document Required for WP WP Ref
• File 11M; 2 weeks period prior to data • List of store fund from Accounting HO
gathering date (IT - Frans) • Sales report G.03 ( Giant Hypermarket and
Guardian) A.1.1.a. Cash count Summary
• Bukti pengeluaran Kas with statement “Setuju A.1.1.b. Cash Sales
potong Omzet’ if any A.1.1.c Banking
• Original receipt of advance payment A.1.1.d Banker
• Bukti Claim Petty Cash ke Pusat A.1.1.e Petty Cash
• Pictures of cashier honorer A.1.1.f Petty cash attachment
• For any fund borrowed by neighboring store (ie.
Guardian), a Tanda Terima (Official Receipt) must be
prepared
• HR cash received record
• Banker cash received record
Page 35
Data Analysis Document Required for WP WP Ref -CONFIDENTIAL-
• Log book Cashier

• Cashier Declaration with difference A.4.a Audit Cashier
• G.03
A.4.b Cashier Declaration
• POS Sales vs Sales Declared transactions; 2

weeks period prior to data gathering date (IT -
Yosep) • Manual struck
• Credit card settlement A.4.c Offline transactions
• Logbook cashier
• Morning market activity schedule (if any)
• Documention of Vault combination changes ( i.e

Berita Acara or logbook)
A.5.a Vault Combination
• Picture of Cash Vault
• Pictures of Head Cashier’s Room A.5.b Cashier Room
Page 36
• Print out KUPON52, KUPON25, KUPON232 - GSV

sales summary, GSV sales invoice; A.2 Giant Shopping Voucher
• Logbook Brankas
• Approved Cashier Authorized Actions report (sample

basis) taken from menu IPC A.6 Void, return and Refund
Data Kasir; Last 1 month (IT-Jun Kho) • Sales Receipt/struk Transactions
• Logbook/Form Void (if any)
Page 37
• PO Docs
• Invoice
• DO
• Surat Jalan (Manual note)
• BTRF
• IBT labeling
• Pictures
B.1 Receiving process
• PO Docs
• Invoice
• DO
• Surat Jalan (Manual note)
• Pictures
• DO
• Pictures
Page 38
• OOS report from SAP (OOS003) as of data

gathering date; compared with Total Sales • A.01 More info B.2 Top Selling Items Out of
amount for last 3 months (INV001-Template Stock and Ordering
from IT-Bimo)
• Negative stock report from SAP (INV003), as of • A.01 (More Info)

data gathering date • G.04 Stock Movement BOS system B.3.a Negative Stock
• Prior 1 month Top Selling SKU data from SAP • Latest stock take result and action plan
(INV001-Template from IT-Bimo), compared
with SKU with significant loss from Latest stock •• A.01 (More Info) B.5 Stock Take/Cycle Count
G.04 Stock Movement BOS system
take result
Page 39
• Overstock report from SAP (INV003), 1 month

prior to data gathering date, compared with
Stock Aging data from SAP (INV035), as of data
gathering date • A.01 (More Info)
• G.04 Stock Movement B.3 Overstocks and Deadstocks
• Deadstock report from SAP (INV003), 1 month
gathering date
• Cashier authorize action

• PO and Invoice/DO
• A.01 More Info B.4.a Markdown Product
• G.06 Sales
• Pictures
• Markdown report from SAP (KPI 2.14); 1

month prior to data gathering date
• IPC report & MD/Brand Director's Approval for

minus GP
• A.01 More Info B.4.b IPC
• Cashier receipt
Page 40
• Stock adjustment report from SAP (INV015),

by Category and PLU; 1 month prior to data
gathering date
• IDT listing from SAP

• Bill of Material (BOM) from SAP EPI; as of data •• A.01 (More Info)
gathering date B.5a IDT
• Disposal data from SAP

• A.01 More Info
• G.06 Sales
• Data Labeling BS / logbook B.5b Disposal Analysis
• Berita Acara Pemusnahan Barang rusak
• Pictures
• DCA Aging Report

• A.01 More Info
• Copy of PUD (if Any) B.6.a Return to DC (DCA)
• DO/ Invoice
Page 41
• Outstanding, confirmed and rejected DCA D1

data from DC IT, 3 months prior to data
gathering date; compared with negative SOH
from SAP (INV003), as of data gathering date

gathering date; compared with stock
adjustment report from SAP (INV015), 3 month
prior to data gathering date
• GIT Report
• Total value GIT Report from Accounting HO- • DO/ Invoice B.6.b Good in Transit (GIT)
Tommy/IT-Livia
• Print out Nota Retur – D11.3

• Pictures B.7 Return to Vendor (CN)
• Pictures B.8 Chiller and Storage -

• A.01 More Info Grocery GMS Storage
Page 42
• Pictures B.8 Chiller and Storage -
Data Analysis • A.01 More Info
Document Required for WP Grocery GMS Storage
WP Ref -CONFIDENTIAL-
• Pictures
• A.01 More Info B.9 Fresh/Display Area
• Pictures B.10 Expiry and Substandard

• A.01 More Info Products
• Last stock take report B.11 Shrinkage Monitoring

• Comparison actual and budget shrinkage Review and Action
Page 43
Stocktake result from Accounting-Asiong (Last

stocktake)
• Latest stock take result and action plan

• A.01 (More Info) B.3.c High Shrink Products
• G.04 Stock Movement BOS system
• Price card
• A.01 More info
• Pictures B.12 Price Card Management
• Reconciliation report
• Logbook trader
• Sales slip
1. Weekly bulk sales report • Exit form B.13 Sales to traders
2. Monthly bulk sales report • Cashier receipt
• A.01 More Info
• G.04
Page 44
• IPC report & MD/Brand Director's Approval for

minus GP
• A.01 More Info B. 14 Competitor Check
• Cashier receipt
• Price Survey / Competition check Report
Page 45
• B.01 Monthly Absences

• Support of absences (leave form/ doctor's
certificate)
• Profit and Loss Report from Accounting, last 3 • D04 HRD (date of audit) C.1 Employee attendance,
months • List of Casual employees overtime and casual labor
• Logbook/ Manual form PJK
• Summary overtime report
• Profit and Loss Report
• Control User Authority for GBOS (J.04 Security

Level),
Sales21, LINUX, C.2 User Access
HRD
• Pictures
• Pictures Page 46 C.3 CCTV and Loss Prevention

• Pictures C.3 CCTV and Loss Prevention
• Profit and Loss Report from Accounting, last 3 •• List Tenancy at store/email
List from HO C.4 Tenant
months
• Profit and Loss Report from Accounting, last 3 • Log book/ manual control form C.5 Non Trade
months • Pictures (if applicable)
• Profit and Loss Report from Accounting, last 3 •• Contract service agreement from RM
Checklist/ Logbook visit C.6 Contract Service
months • Pictures
Page 47
PT. Hero Supermarket Tbk. -CONFIDENTIAL-

Business Owner Giant Express
I Objective
o Cash Handling
o Support Functions
II Audit Approach
III Scope
A. Cash Handling
5) Shopping Voucher
Page 48

3) Loss Prevention
4) Store Tenants

GIANT EXPRESS
Desk Review : report retrieve and data analysis 1/2 day (2 mandays) Field work : 3 Days, 2 auditors (6 Ma

CASH HANDLING
SUPPORT FUNCTIONS
Page 49
TOTAL 28
Checklist reviewed
Store Manager
ROM
Last Visited
COD
Page 50

A CASH HANDLING
Page 51
-CONFIDENTIAL-
e following areas:
7) Delivery Claims
Page 52
Page 53
-CONFIDENTIAL-
Audit Work Steps
Page 54
-CONFIDENTIAL-
Page 55
-CONFIDENTIAL-
Page 56
-CONFIDENTIAL-
Page 57
-CONFIDENTIAL-
Page 58

Business Owner Hero Supermarket
I Objective
o Cash Handling
o Support Functions
II Audit Approach
III Scope
A. Cash Handling
5) Shopping Voucher
Page 59

3) Loss Prevention
4) Store Tenants

HERO SUPERMARKET
Desk Review : report retrieve and data analysis 1/2 day (2 mandays) Field work : 3 Days, 2 auditors (6 Ma

CASH HANDLING
SUPPORT FUNCTIONS
Page 60
TOTAL 28
Checklist reviewed
Store Manager
ROM
Last Visited
COD
Page 61

A CASH HANDLING
Page 62
-CONFIDENTIAL-
e following areas:
7) Delivery Claims
Page 63
Page 64
-CONFIDENTIAL-
Audit Work Steps
Page 65
-CONFIDENTIAL-
Page 66
-CONFIDENTIAL-
Page 67
-CONFIDENTIAL-
Page 68
-CONFIDENTIAL-
Page 69

Business Owner Starmart
I Objective
o Cash Handling
o Support Functions
II Audit Approach
III Scope
A. Cash Handling
1) Cash collections and store fund
2) Petty Cash
5) Access to vaults
Page 70
-CONFIDENTIAL-
Support Function
3) Loss Prevention
4) Store Tenants

STARMART
Desk Review : report retrieve and data analysis 1/2-1 day Field work : 1 Day, 1 auditor (1 Mand

CASH HANDLING
Page 71
SUPPORT FUNCTIONS -CONFIDENTIAL-
TOTAL 28
Checklist reviewed
Store Manager
ROM
Last Visited
COD
Page 72

A CASH HANDLING
Cash Collections and Store Fund
SOPP Ref : ST – 4.4 Cash Handling
total cashier
A.1
Petty Cash
A.2 4. Cash sales and Vault fund are not used for store expenditure.
Page 73
SOPP Ref : ST – 4.4 Cash Handling
frequently has discrepancies in their transactions. Performed a minimum of twice per week or
AM visit
A.3

Access to vault
A.5
rotation or replacement
SOPP Ref : ST 4 - 4 Void Control ; ST 8.11 Reguler Change Password
Page 74
3. Password of authorization must be changed regularly and should not be shared. 2. VRR transactions - Total

A.6 Amount

by Cashier
Page 75
Receiving Process
SOPP Ref : ST 2-6 Receiving System
(Total Value, No. of shipment,
B.1 etc - if any), divided per:
1. Ensure products received are along with store's order
2. Quality and expiry date check are performed during receiving process. - DC Fresh
- DC Groceries
- DC GMS
- Direct suppliers
Receiving Administration (IBT, DO, PO, etc)
SOPP Ref : ST 2-6 Receiving System
B.2

SOPP Ref : ST 2-1 Ordering system; ST 2.5 Stock inventory management
1. Monitoring must be done to minimize Out of stock and maximize sales. Ensure all top Selling
items are available in store and stock on hand is aligned with system

history
Page 76
SOPP Ref : ST 2.5 Stock inventory management

SOPP Ref : ST 2-1 Ordering system; ST 2.5 Stock inventory management

value of 1 month period from
B.6 1. Discount & Markdown are performed accordingly to minimise shrinkage. SAP
products on markdown are monitored and controlled by Store Manager/MOD Total markdown from IPC value
Page 77 of 1 month period from SAP
B.6
No 1. Discount & Markdown are performed accordingly
Control to minimise shrinkage.
Points Reviewed Key Figures -CONFIDENTIAL-
SAP
of 1 month period from SAP
Stock Adjustments
B.7
Page 78
SOPP Ref : ST 4-3 Damage stock control policy
1. All Stock Adjustments (based on result of gap check/ cycle count) must be documented and Known shrinkage breakdown for
approved by Store Manager. SGM monitor the stock adjustments. 1 month:
- Damaged
- Expired
- Trimming
B.7 - IDT

for 1 month:
- From Local Stocktake
Damaged Products
All Disposals/Broken stock form ( Data Labelling) must be summarized and approved by
B.8 respective Division Manager (DM) and MOD. Approved of disposal summary should be inputted
RTE and GFC

2. Total sales from RTE and GFC
1. IDT (Inter-Dept Transfer) must be performed based on the BOM in SAP. IDT Log Book should be ("Instore Ready Meals category")
signed by LP Staff and approved by MOD. The transaction should be properly recorded in the for 3 months
back office system
B.9 2. Products are arranged or tagged based on receiving date or Fist In First Out/First Ripe First
Out method
3. Expired products that are mixed with normal products in chiller should be separated and
marked to easily identified and avoid contamination

SOPP Ref : ST 4-8 Delivery claim advice
Page 79
days

past 3 months
B.11 Products received from DC must be inputted within the same day. Good in transit report are
Total value of GIT

SOPP Ref : ST 2-6 Receiving system; ST 4-3 Damage stock control policy; SM 4-8 Damage Claim
Advice
B.12
1. CN products should be approved and inputted to system accordingly. Informed to supplier to
Page 80
Selling Area, Fresh & Display
SOPP Ref : ST 2-6 Receiving system
B.13 1. Selling/Display area are clean and tidy. If the products are out of stocks, the display will be fill
with the nearest stocks of the same category.
2. Products quality are regularly sorted and the equipments are clean

SOPP Ref : ST 2-3 Expiry date control; ST 2.4 Expiry Date Team Control
standard .

SOPP Ref : ST. 2.8 Negative SOH - Local Stock Take; ST 4-1 Stock take result review
2. On a day to day basis, store managers to monitor stock adjustments (from daily cycle count /
B.15 gap check of sensitive items). Total stock adjustments value
and % of sales)
Page 81
SOPP Ref : ST 2-2 Price card management
kompas, etc).
3. Products on promotion are available in stores. Document reason and follow up if stocks are
not available
Page 82
C SUPPORT FUNCTION
SOPP Ref : PKB; ST 6.4 Employees performance; ST 6-2 Labor scheduling
1. P/L - Staff Cost prior 3
C.1 months
months

SOPP Ref : ST 8-12 Control user authority
Loss Prevention
SOPP Ref : ST 5-4 Staff Bag checking
C.3
Bags inspected and body check should perform when employees or promotion staff passing
Page 83
C.3
Bags inspected and body check should perform when employees or promotion staff passing
Tenants Management
1. Latest list of tenants are obtained from Head Office Property division (Leasing Dept). Any
C.4 discrepancies are communicated back to Leasing Dept and to ensure rental payment are on time. • P/L - Net Property Income -
2. Tenants' utilities are recorded accurately on a monthly basis and reported to Leasing Dept for prior 3 month
billing.

• P/L - Wrapping expenses
1. Store control the usage of non trade (expenses items ie. shopping bag, tray foam, cup, RTE for prior 3 month
supplies, etc) by performing ordering accurately based on store needs. Nontrade stocks are kept • Monthly utilities bills for 1
and maintained properly. month
C.5
perform the checks accordingly based on schedule. for prior 3 month
Page 84
-CONFIDENTIAL-
e following areas:
2) Receiving Administration (IBT, DO, PO, etc)
6) Discount and Markdown
7) Stock Adjustment (incl. disposals, etc)
Page 85
8) Damaged products -CONFIDENTIAL-
9) RTE and GFC

10) DC Invoices & Good In Transit
11) Delivery Claims
(1 Manday per store)
Page 86
-CONFIDENTIAL-
Audit Work Steps
Head Office
Page 87

with difference”.
Page 88
Page 89
• Observe if there are receiving process in progress. Take note whether quantity are counts and quality are checked (expiry
date, packaging, etc). Take picture for any incompliance
For odering by CSR:
action to CSR.
For non CSR store :

Page 90
store.
system balance.

plan - SOH)
Page 91
Page 92
• Obtain and compare PLU in data IDT and data BOM from SAP. Check and further inquiry if there is any unusual item noted in
the IDT (i.e. PLU exist in IDT but not in BOM,etc).
Page 93
MD)
Page 94
• Observe the cleanliness of processing and display area. Take pictures. Observe the equipment process
• Ensure no substandard products (i.e goods with deterioriated quality, damaged packaging, etc) on shelf


monitored .
Page 95
Page 96
allowed
by attendance.


• Surprise visit to CCTV room when store opening and closing. Obtain information of total LP in store.
Page 97
are inspected.
• Check process garbage disposal, must be done and checked by the Loss Prevention (LP) Staffs
• Based on list update tenants from Property HO, check the actual tenants and highlights tenant not in property list
• For Profit sharing (percentage based) tenants, observe how sales are recorded, whether cash register used at all times or not
(separate tenants collect by hero and tenants who have their own cash register). Select samples of tenant with significant
• Test check the utilities meter of tenants versus record (electricity, water, gas). Select samples of tenant with significant
• Check phone bill payment and other utilities payment.
water
Page 98
-CONFIDENTIAL-
Page 99
-CONFIDENTIAL-
Page 100
-CONFIDENTIAL-
Page 101
-CONFIDENTIAL-
• File 11M; 2 weeks period prior to data

gathering date (IT - Frans) • List of store fund from Accounting HO
• Sales report G.03 ( Giant Hypermarket and
prepared
Page 102

• G.03

• Logbook cashier

Berita Acara or logbook) A.5.a Vault Combination
Page 103

Page 104
• PO Docs
• Invoice
• DO
• Surat Jalan (Manual note) B.1 Receiving process
• Pictures
• BTRF
• IBT labeling

from IT-Bimo)
Page 105
• Negative stock report from SAP (INV003), as of • A.01 (More Info) B.3.a Negative Stock
data gathering date • G.04 Stock Movement BOS system
take result

gathering date

• Markdown report from SAP (KPI 2.14); 1 • A.01 More Info B.4.a Markdown Product
month prior to data gathering date • G.06 Sales
• Pictures
Page 106
• Markdown reportData Analysis
from SAP (KPI 2.14); 1 Document Required for WP
• A.01 More Info WP Ref -CONFIDENTIAL-
B.4.a Markdown Product
• Pictures
Page 107

gathering date
• Bill of Material (BOM) from SAP EPI; as of data • IDT listing from SAP
• A.01 (More Info) B.5a IDT
gathering date • G.04 Stock Movement BOS system
Page 108

• A.01 More Info
• DO/ Invoice


• GIT Report
Tommy/IT-Livia

Page 109
• Pictures
• A.01 More Info B.9 Fresh/Display Area



stocktake)

Page 110
• Price card
• A.01 More info
Page 111

certificate)

Level),
HRD
• Pictures
• Pictures Page 112 C.3 CCTV and Loss Prevention

• Pictures C.3 CCTV and Loss Prevention
• Profit and Loss Report from Accounting, last 3 •• List Tenancy at store/email
List from HO C.4 Tenant
months
• Profit and Loss Report from Accounting, last 3 • Log book/ manual control form
months • Pictures (if applicable) C.5 Non Trade
months • Pictures
Page 113

Business Owner Guardian
I Objective
o Cash Handling
o Support Functions
II Audit Approach
III Scope
A. Cash Handling
1) Cash collections and store fund
2) Petty Cash
5) Access to vaults
Page 114
-CONFIDENTIAL-
Support Function
3) Loss Prevention
4) Store Expenses

GUARDIAN
Desk Review : report retrieve and data analysis 1/2-1 day Field work : 1 Day, 1 auditor (1 Mand

CASH HANDLING
Page 115
SUPPORT FUNCTIONS -CONFIDENTIAL-
TOTAL 27
Checklist reviewed
Store Manager
ROM
Last Visited
COD
Page 116

A CASH HANDLING
Cash Collections and Store Fund
SOPP Ref : GN 4-5 Cash Handling
total cashier
A.1
Petty Cash
A.2 4. Cash sales and Vault fund are not used for store expenditure.
Page 117
SOPP Ref : GN 4-5 Cash Handling
frequently has discrepancies in their transactions. Performed a minimum of twice per week or
AM visit
A.3

Access to vault
A.5
rotation or replacement
SOPP Ref : GN 4-5 Cash Handling ; GN 5-11 User Authority Data Control
A.6
Page 118
A.6 3. Password of authorization must be changed regularly and should not be shared. 2. VRR transactions - Total

Amount

Page 119
Receiving Process
SOPP Ref : GN 2-8 Receiving system procedure

B.1 (Total Value, No. of shipment,
1. Ensure products received are along with store's order
2. Quality and expiry date check are performed during receiving process. etc - if any), divided per:
- DC Fresh
- DC Groceries
- DC GMS
Receiving Data Labelling - Direct suppliers
B.2

SOPP Ref : GN 2-2 Ordering system; GN 2-7 Stock inventory management
1. Minimize Out of stock and maximize sales. Ensure all top Selling items are available in store
and stock on hand is aligned with system

history
Page 120


B.6 1. Discount & Markdown are performed accordingly to minimise shrinkage. SAP
Page 121 of 1 month period from SAP
B.6
No 1. Discount & Markdown are performed accordingly
Control to minimise shrinkage.
Points Reviewed Key Figures -CONFIDENTIAL-
SAP
of 1 month period from SAP
Stock Adjustments
1. All Stock Adjustments (based on result of gap check/ cycle count) must be documented and Known shrinkage breakdown for
approved by Store Manager. SGM monitor the stock adjustments. 1 month:
- Damaged
- Expired
B.7 - Trimming
- IDT

for 1 month:
- From Local Stocktake
Damaged Products
SOPP Ref : GN 4-4 Damaged Stock Control Policy
B.8
All Disposals/Broken stock form ( Data Labelling) must be summarized and approved by
respective Division Manager (DM) and MOD. Approved of disposal summary should be inputted
days

past 3 months
Page 122
days

past 3 months

B.10
Products received from DC must be inputted within the same day. Good in transit report are Total value of GIT

B.11 1. CN products should be approved and inputted to system accordingly. Informed to supplier to

SOPP Ref : GN 2-4 Expiry date control
standard . Page 123
No 1. No expired products are displayedControl
on shelf.Points Reviewed Key Figures -CONFIDENTIAL-
standard .
SOPP Ref : GN 4-1 Stock take result review; GN 2-1 High value pharmacy products hand over;
GN 2-12 Negative Inventory
B.13 2. On a day to day basis, store managers to monitor stock adjustments (from daily cycle count /
gap check of sensitive items). Total stock adjustments value
and % of sales)

SOPP Ref : GN 2-3 Price card management
kompas, etc). And products for promotion are available in stores. Select 10 samples.
Consignment Products
B.15
Page 124
B.15 Consignment products are monitored. Products with few or no sales will be review and propose • Last 3 months total sales of
to MD to change with another product. consignment products
Pharmacy Activity
SOPP Ref : GN 1-6 Pharmacy Activity
B.16 Ensure prescription received are completed with doctors identity, address, and signature,
patients identity (addres and phone number) and reference books are available in the stores
( stores type A must have MIMS and ISO, stores type B: MIMS) and updated (once a year for ISO,
once in two years for MIMS)
Page 125
C SUPPORT FUNCTION
SOPP Ref : PKB; GN 6-5 Attendance and punctuality
1. P/L - Staff Cost prior 3
C.1 months
months

SOPP Ref : GN 5-11 User authority data control
Loss Prevention
SOPP Ref : GN 5-5 Staff Bag Checking
C.3
Page 126
C.3 Bags inspected and body check should perform when employees or promotion staff passing

1. Store control the usage of non trade (expenses items ie. shopping bad, tray foam, etc) by
performing ordering accurately based on store needs. Nontrade stocks are kept and maintained •forP/L - Wrapping expenses
prior 3 month
properly.
C.4
perform the checks accordingly based on schedule. for prior 3 month
Page 127
-CONFIDENTIAL-
e following areas:
2) Receiving Administration (IBT, DO, PO, etc)
6) Discount and Markdown
7) Stock Adjustment (incl. disposals, etc)
Page 128
8) Damaged products -CONFIDENTIAL-
9) DC Invoices & Good In Transit

10) Delivery Claims
15) Consignment
16) Pharmacy Activity
(1 Manday per store)
Page 129
-CONFIDENTIAL-
Audit Work Steps
Head Office
Page 130

with difference”.
Page 131
Page 132
• Observe if there are receiving process in progress. Take note whether quantity are counts and quality are checked (expiry
date, packaging, etc). Take picture for any incompliance
For odering by CSR:
action to CSR.
For non CSR store :

Page 133
store.
system balance.

plan - SOH)
Page 134
MD)
Page 135
Page 136

monitored .
Page 137
• Extract consignment articles from SAP and last 3 months sales for those particular products and ask for any action made by
store to switch or change those products.
• Check whether prescription received are completed with doctors identity, address, and signature, patients identity (addres
and phone number)
• Check if prescription are prenumbered
• Check if prescription which contain narcotics is the original prescription and underlined with red marker
• Check if prescripton which contains antibiotic, marked with ‘NDA’ (No drug allergy)
• Check narcotics drugs, whether stock card is updated and stored separate with other drugs, expiry date (5 years from
production date).
• Check if reference books are available in the stores ( stores type A must have MIMS and ISO, stores type B: MIMS) and
updated (once a year for ISO, once in two years for MIMS)
Page 138
allowed
by attendance.


Page 139
are inspected.
water
Page 140
-CONFIDENTIAL-
Page 141
-CONFIDENTIAL-
Page 142
-CONFIDENTIAL-
Page 143
-CONFIDENTIAL-
• File 11M; 2 weeks period prior to data

gathering date (IT - Frans) • List of store fund from Accounting HO
• Sales report G.03 ( Giant Hypermarket and
prepared
Page 144

• G.03

• Logbook cashier

Berita Acara or logbook) A.5.a Vault Combination
Page 145

Page 146
• PO Docs
• Invoice
• DO
• Surat Jalan (Manual note) B.1 Receiving process
• Pictures
• BTRF
• IBT labeling

from IT-Bimo)
Page 147
• Negative stock report from SAP (INV003), as of • A.01 (More Info) B.3.a Negative Stock
data gathering date • G.04 Stock Movement BOS system
take result

gathering date

• Markdown report from SAP (KPI 2.14); 1 • A.01 More Info B.4.a Markdown Product
• Pictures
Page 148
• Markdown reportData Analysis
from SAP (KPI 2.14); 1 Document Required for WP
• A.01 More Info WP Ref -CONFIDENTIAL-
B.4.a Markdown Product
• Pictures

gathering date

• A.01 More Info
• DO/ Invoice
Page 149


• GIT Report
Tommy/IT-Livia


Page 150



stocktake)

• Price card
• A.01 More info
Page 151
• Consignment products' article from SAP

• Last 3 months total sales from SAP (INV001- • Price Survey / Competition check Report B. 14 Competitor Check
Template from IT-Bimo)
• Prescription
• Pictures reference
book B.12 Prescription Control and
• Stock card Reference Books
• A.01 (More Info)
• Pictures
Page 152

certificate)

Level),
HRD
• Pictures
Page 153
• Profit and Loss Report from Accounting, last 3 • Log book/ manual control form C.5 Non Trade
months • Pictures (if applicable)
months • Pictures
Page 154

1 Audit Program - Store Audit Checklist All Banners

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PT. Hero Supermarket Tbk.

Process Name Store Audit Working Steps

1) HRD – attendance, overtime & casual labor

IV Audit Staffing and Reporting

Reporting and Reviews

Store Non Compliance

No Control Points Reviewed Key Figures

Control over Cashiers in POS (Cashier Audit and Pick Ups)

End of Day Transactions

Access to vault and cashier room

Voids, Refund and Return Transactions

3. VRR transactions - Total

4. VRR transactions - Total

Average receiving in 1 week

Top selling items out of stock and Ordering

B.2 Top Selling articles' OOS, 3

Stock On Hand Accuracy (Gap Check)

Stock Inventory Management (Over/Deadstock, Aging Stock)

Discounts, Markdown and Price Changes Analysis

1. Discount & Markdown are performed accordingly to minimise shrinkage.

Total markdown from IPC value

Unknown shrinkage breakdown

DC Delivery Claim (DCA)

B.7 Total Delivery Claim from stocks

B.7 Total Delivery Claim from stocks

Good in Transit (GIT)

Return to Vendor (Credit Notes)

Back Area and Storage

Grocery GMS Storage

Selling Area, Fresh & Display

Expiry Date Management

Shrinkage Monitoring Review & Action

Price Card & Promotion

Price Survey and Competition Check

IT Control - User Access Authority

1. As a preventive measurement and evidence of criminal act in order to reduce losses of

Store Expenses and Contract Service Maintenance

(12 Mandays per store)

Audit Work Steps

• Review supporting documents of unreplenished petty cash. Check the approval.

• Obtain Cashier Audit logbook for the last one week

• Observe if all money is put in vault and locked

For non CSR store :

Further check to be perform:

• check cold storage, No mixed up products i.e meat and dairy

• Inspect selling area, take pictures of expired products displayed on shelf

• Obtain last stock take result.

• Print Control User Authority :

• Check if access is used by unauthorized person. Take note

Data Analysis Document Required for WP WP Ref

• Log book Cashier

A.4.b Cashier Declaration

• POS Sales vs Sales Declared transactions; 2

• Documention of Vault combination changes ( i.e

• Pictures of Head Cashier’s Room A.5.b Cashier Room

• Print out KUPON52, KUPON25, KUPON232 - GSV

• Approved Cashier Authorized Actions report (sample

B.1 Receiving process

• OOS report from SAP (OOS003) as of data