Pls people of God and More knowledge people I need advice..
I have an Executive Director (ED).. Admin Officer..Member of the Board of trustee..Accounting officer who was a corper but has finished her service

I serve as an internal Auditor under the course of doing my IT under an organization...There is a problem am facing now...
I normally cross check source document with bank statement
One photocopy of cheque and a source document relating a transaction of 150,000 been spent was missing from file in wish all voucher of money been spent is been kept...

But the spending of the 150,000 reflect on the bank statement which means that the money was spent..but source document is not missing



I asked the Admin on the missing document but she can find it..and she told me to just add the amount to some other expenses.that she don't want any other trouble with the ED.and that the Resigned corper is not an accounting student which means she is not knowledgeable in accounts..

And I worked for the Member of trustees..which means I report to them directly...

And the Admin office is already having issues with the ED...the ED is frustrating her seriously
And the corper is not around..she has finished her service with us...

If i report to the ED the admin office may loses her likelihood

Should I report to the Member of trustees or Do as the Admin officer do

Advice...

As an internal auditor or external auditor, the first thing you do in situation like this is too seek clarification. If the officers in question can give a reasonable explanation, fine! If they can't, you report to the Audit committee of the board of directors or whoever you are answerable too. You don't have to cover anything, if you do and the external auditor discovers during the statutory audit, it won't go well.

Thanks ...for the advice