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Solutions manual
to accompany
Auditing: a practical
approach
3rd
edition
by
Moroney, Campbell and Hamilton
Prepared by
Jane Hamilton
© John Wiley & Sons Australia, Ltd 2017

Solutions manual to accompany Auditing: a practical approach 3e
© John Wiley and Sons Australia, Ltd 2017 6.2
Chapter 6: Gaining an understanding of the client's system
of internal controls
Review questions
6.11 What is internal control? Why is an auditor interested in a client’s
internal control?
Internal control is defined as:
The process designed, implemented and maintained by those charged with
governance, management, and other personnel to provide reasonable assurance about
the achievement of the entity’s objectives with regard to reliability of financial
reporting, effectiveness and efficiency of operations, and compliance with applicable
laws and regulations. (AUASB Glossary).
Internal control is therefore the way that any entity organises itself to achieve its
objectives. It is how managers run the organisation and control the employees so that
they work towards achieving the organisation’s objectives and operate legally.
Auditors are interested in internal control because it is the system that managers use to
make sure transactions are recorded correctly and the accounting system is able to
produce financial reports that are reliable. The auditor has to provide an opinion on
the financial reports, so the auditor has to understand how well the internal control of
an organisation works to produce reliable financial records.
6.12 Explain each of the seven generally accepted objectives of internal control
activities.
Internal controls are designed and implemented to ensure that transactions are real,
recorded, correctly valued, classified, summarised and posted on a timely basis.
• Real – only genuine transactions are recorded.
• Recorded – all genuine transactions are recorded (none are omitted).
• Correctly valued – all transactions are at the correct amount.
• Classified – all transactions are allocated to the correct account.
• Summarised – all transactions are correctly totalled.
• Posted – all transactions, or transaction totals, are posted to the correct ledger
account.
• Timely – all transactions are recorded in the correct accounting period.

Chapter 6: Gaining an understanding of the client’s system of internal controls
6.13 If an auditor does not intend to rely on internal controls in the audit, does
the auditor need to obtain an understanding of the client’s internal
control? Explain.
ASA 315 requires the auditor to obtain an understanding of internal control on all
audit engagements. Therefore, even if the auditor intends to take an entirely
substantive approach to the audit and not rely on internal controls, the auditor must
obtain an understanding of internal control. This is because without gaining this
understanding, the auditor will not fully understand the risks of material misstatement
of the financial report. ASA 315 states that gaining an understanding of the entity and
its environment, including its internal control, establishes a frame of reference within
which the auditor plans the audit and exercises professional judgement throughout the
audit.
The standard allows the auditor to use professional judgement to determine the extent
of the understanding of internal controls required in each case.
6.14 Explain the difference between entity-level controls and transaction-level
controls. Is an auditor interested in both?
Entity-level controls are:
1. the control environment
2. the entity’s risk assessment process
3. the information system, including the related business processes, relevant to
financial reporting, and communication
4. control activities
5. monitoring of controls.
Each of these controls relates to the whole organisation.
Transaction-level controls are controls that impact a particular transaction or group of
transactions.
Therefore, the difference is that entity-level controls have the potential to impact all of
the processes in the organisation, including those that have a direct impact on the
financial report and others, while transaction-level controls impact only a specific
group of transactions. Transactions make up the financial report that the auditor is
auditing, and can be impacted by both entity-level and transaction-level controls. This
is why an auditor would be interested in both types of controls.

6.15 Discuss the contention that the control environment is the most important
part of a system of internal controls because it provides the foundation for
the entire system.
The control environment sets the tone of the entity and influences the control
consciousness of its people. People, through their actions, determine the effectiveness
of internal controls. If the control environment does not encourage ethical behaviour
and high quality work, the people within an organisation could fail to implement
controls or override them when performing their duties. Even the best control system
is not 100% effective, and all systems are less effective if the people working with
them do not support the systems.
However, all components of an internal control system are important. Having a strong
control environment will not be sufficient by itself to ensure that an organisation is
able to achieve its objectives.
6.16 Why would an auditor be interested in a client’s control monitoring
processes?
A client should have processes for monitoring the effectiveness of its internal controls
because circumstances and conditions change over time and controls need to adjust
accordingly. An out-of-date control system may not be able to alert management to
new risks, or control new types of transactions. The monitoring process allows the
client to assess the need for changes to internal controls. As such, the auditor will be
interested in the effectiveness of the monitoring system and whether the client’s
management are able to be sure that internal controls remain current and valid. The
auditor will also be able to assess the client’s management attitude to internal control
systems through evaluation of the monitoring processes within the client.
6.17 What sort of risks would an entity’s risk assessment process consider?
Give some examples for a retailer. Which of these risks would be relevant
to financial reporting? Explain.
An entity’s risk assessment process would consider risks to its achievement of its
objectives at all levels. These would include: risks to revenue through product
competition, to attracting and retaining staff, exchange rate risks, transport
interruption risks (both freight and passenger transport delays affecting staff and
customers), climate change risk, financing risk (obtaining and servicing loans), supply
risks, and risks relating to protection of assets from theft and fraud etc.
A retailer would have a particular focus on the risk of not being able to buy the
appropriate products from reputable suppliers, product quality risks which would lead
to sales returns and/or warranty claims, exposure to exchange rate risks if suppliers
are located in other countries, transport risk affecting imports, competitive risks from
other retailers in the same location or servicing the same type of customer, staff risks
relating to attracting and retaining the right type of staff for all shifts, physical risks
including power interruption, shopping centre building issues, financing risks relating
to funding product purchases and paying expenses prior to receipt of cash from
customers, and protection of assets and the integrity of sales and other transactions in

the accounts. The retailer would be interested in identifying and controlling risks to its
ability to operate and achieve its objectives.
All uncontrolled risks for the entity could affect the ability of the entity to survive (i.e.
be a going concern). Therefore, all risks are of interest to the auditor. However, the
auditor is most directly concerned with risks relating to protection of assets and the
integrity of transactions in the accounts. The auditor must consider the risk to the
accounts so that the audit can be planned with appropriate consideration of the risk of
material misstatement
6.18 Explain the importance of segregation of incompatible duties. What sort
of duties would be segregated within the sales process? Why?
Segregation of incompatible duties is a part of the control activities of an organisation.
Control activities are policies and procedures that help make sure management’s
directives are carried out. The concept of segregation of incompatible duties is that no
one employee or group of employees should be in a position both to perpetrate and
hide errors or fraud in the normal course of their duties. If these duties are not
segregated, an employee could steal assets (such as cash or stock) and adjust the
records to conceal the theft. If the duties are segregated, the employee stealing the
assets would have to get the cooperation of another employee to adjust the records to
hide the theft.
Therefore, it is very important for the effective operation of a control system that
incompatible duties are split between different employees.
Within the sales process, the person making the sale is not responsible for recording
the sale, and should not be able to process a sales return or other adjustment to a
debtors account balance. If these duties were not segregated, the sales employee could
record a sale to a fictitious customer and take the goods for themselves. To conceal
the theft, the employee would later process a sales return or adjustment to eliminate
the balance in the fictitious debtor’s account.
6.19 In the sales transaction process, a key control affecting the accuracy
assertion for sales is ‘Credit committee review and approve all
applications for credit over $1000’. Explain the impact of this control on
the valuation assertion for sales receivable (debtors).
A control such as ‘Credit committee review and approve all applications for credit
over $1000’ will require applications for credit over the specified amount being
separately authorised. This control is related to the accuracy assertion for sales
because it prevents sales transactions being recorded that are incorrectly processed.
For example, if a data entry error is made so that a sale for $500 is incorrectly entered
as $5,000, the transaction would not be accepted until it had been authorised. Because
there is a data entry error, the person responsible for authorising the transaction
should notice that it is not for $5,000, but should be entered as $500. The control also
impacts on the valuation assertion for sales receivable because it would prevent the
incorrect sale being entered to the debtors account, and thus prevent it from being
overstated. In addition, if sales are genuinely being made for amounts over $1,000, the

authorising person has a chance to consider if the debtor has capacity to pay large
amounts. Procedures to check the credit-worthiness of debtors is likely to improve the
chances of the amounts being paid by the debtors (because only debtors that can and
will pay their debts are allowed to buy on credit), increasing the likelihood that
debtors are valued correctly.
6.20 Discuss the role of internal audit in an entity’s system of internal controls.
Is internal audit an essential element of a control system? Explain.
Internal audit is a part of an entity with responsibility for assessing the performance of
the entity’s control systems and making evaluations of client’s activities. Internal
auditors provide information about the functioning of the entity’s internal control
system, its strengths and weakness, and make recommendations’ for improvements, to
the entity’s management. Although internal audit departments are usually separate to
other functions within the client, they are not independent of the client.
Not all organisations have an internal audit department. Smaller organisations usually
do not have an internal audit function and many larger organisations outsource the
internal audit function to a third party. However, as organisations become larger, the
level of importance placed by an entity on its internal audit function can be a guide to
its overall commitment to internal control.
6.21 Several approaches to internal control documentation are discussed in the
chapter. Assess the advantages and disadvantages of each. How would
documentation assist the auditor to identify strengths and weaknesses of
an entity’s system of internal controls?
The four approaches to internal control documentation are:
1. Narratives; the advantage is that the process can be described in full; the
disadvantage is that it can take many words to describe a process in full.
2. Flowcharts or logic diagrams; the advantage is that the standardised graphics
allow a large amount of information to be presented on a single page to
represent complex flows of transactions and the key controls. If there is
common understanding of the symbols, it is easier to review and understand.
The disadvantage is that the reader may not understand the symbols or require
additional clarification.
3. Combinations of narratives and flow charts or logic diagrams; the advantage is
that complex systems can be described using standardised symbols, with
additional narrative to explain steps that are hard to chart. The disadvantage is
that both the diagram and narrative have to be prepared and checked for
consistency.
4. Checklists and preformatted questionnaires; the advantage is that it is helpful
to inexperienced auditors because the checklist guides the process and assists

in identifying critical controls. The disadvantage is that it can inhibit an
experienced auditor and slow down the process.
The documentation assists the auditor because the process of preparing the
documentation prompts the auditor to ask detailed questions in order to gain a full
understanding. An experienced auditor would be able to identify departures from the
systems used at similar organisations and the graphical forms of documentation reveal
quickly the destination of all copies of documents.
6.22 Why do auditors prepare management letters?
ASA 260 requires the auditor to communicate matters from the audit with those
charged with governance, and ASA 265 governs communicating deficiencies in
internal control to those charged with governance and management. To satisfy the
requirements in these standards, the auditor will prepare a management letter to those
charged with governance. The auditor will also communicate on a timely basis with
management of the entity, where appropriate, the deficiencies in internal control
revealed during the audit that are either being communicated to those in governance
or are not.
The auditor uses their professional expertise to inform management about deficiencies
in the internal control system which could affect the integrity of the financial report
either in the current financial period or in the future. The feedback is provided in
written form so that there is no confusion about the fact of the report or the
observations and recommendations being made. The management of the entity is able
to use the written report as a basis for a response. Sometimes, management is able to
use a letter written at an interim stage of the audit as a basis for a response before the
end of the audit.

Professional application questions
6.23 Understanding client controls
Abbott & Partners audit firm has audited Pretty Valley Shire council for
two years, performing both a statutory audit of the financial reports and
a compliance audit for the government department in charge of local
councils’ landfill waste disposal sites. In all previous control testing, no
exceptions were detected. The junior auditor on the engagement has
suggested that no work on internal controls is required because last year’s
evidence will be sufficient.
Required
Explain why the junior auditor’s suggestion is not appropriate.
The junior auditor’s suggestion is not appropriate because the auditor needs to have
sufficient appropriate evidence about the effectiveness of controls in the current year.
Any change in either the controls or the conditions would make last year’s evidence
not applicable to the current period. At a minimum, the auditor would need evidence
that the conditions remained the same and that the controls had not altered. The
auditor should also consider whether the controls are able to provide sufficient control
in the current circumstances. Even if there had been no changes since last period, the
auditor should evaluate the effectiveness of the controls and draw a conclusion on the
degree to which they can be relied upon.
In this particular case, the controls were assessed with respect to their ability to ensure
compliance with the regulations. It is likely that additional work is required for the
controls to be assessed for their effectiveness at preventing or detecting material
misstatements at the assertion level because this is a different objective.

6.24 Importance of internal control
Elecnet is an electricity distribution company based in a large capital city.
Its business is to manage the electricity assets, including poles, wires and
other equipment, that are used to deliver electricity to more than 500 000
retail and business customers in the city. Pole, wire and substation
maintenance and improvements are a large part of the company’s
operations and teams of highly trained technicians are used for both
planned work and emergency response activities. Emergency response is
required when storms or fires bring down power lines, the power must be
turned off at the direction of police, or the electricity supply fails for any
reason.
Each team comprises several vehicles (vans and trucks) and uses
additional heavy equipment, such as cherry pickers, cranes and diggers,
as required. Each vehicle carries a core set of specialised parts and tools
and additional items are obtained as required from the stores, located in a
large warehouse in the northern suburbs. The warehouse is staffed on a
24-hour basis to assist night maintenance (designed to minimise
disruption to business customers) and emergency response.
Required
(a) Make a list of the potential problems that could occur in Elecnet’s
maintenance and improvements program.
(b) Suggest ways that good internal control over parts, equipment and
labour could help Elecnet avoid these problems.
(a) Potential problems include:
• Problems with communication systems stop emergency reports reaching the
response teams in a timely manner.
• Police or other emergency services are unable to contact Elecnet during an
emergency because they do not have the required contact information or staff
at Elecnet are not rostered on to respond to emergencies.
• Trained staff are not available to respond to emergencies through
mismanagement of leave or failure to recruit and train staff.
• Storms, fires or other emergencies are more extensive than anticipated and not
enough staff and equipment are available to respond.
• Equipment, such as vehicles, diggers and cherry pickers, are not operational
due to lack of suitable maintenance.
• Not sufficient supplies of specialised tools and parts are held in stores.
• The large warehouse is not accessible in an emergency because the key holder
is away sick or on leave.
• Too many staff are rostered onto normal maintenance and not enough
available for emergency response in a particular geographic location.
• Changes are made to the electricity distribution system so that different parts
are required for maintenance and these new parts are not ordered in time.

(b) Suggested internal controls include:
• responsibility for maintaining communication systems with emergency
services assigned to a senior staff member at Elecnet who also has information
about staff rosters.
• HR department is made aware of staffing requirements for emergency.
response and reports to senior management on achievement of staff targets
• HR department oversees policies and procedures for staff training to ensure
that sufficient staff within the organisation have the required skills and
qualifications.
• Scientific modelling of emergency situations, taking into account population
growth and climatic conditions.
• Schedule of maintenance for equipment coordinated with senior staff
responsible for emergency response.
• Stores report on holdings of various parts, with integration with new
equipment purchases.
• Stores maintain security systems and assign responsibility for staff member to
coordinate with emergency response teams.
• Staff schedules and rosters approved by senior management with consideration
of balance between maintenance and emergency response.

6.25 Control environment
Cheetah Airways became a client of an audit firm for the first time this
year. Soon after taking the engagement in September last year, Cheetah
Airways was under investigation by the Australian Competition and
Consumer Commission (ACCC) for allegedly fixing prices on some routes
in collusion with another airline. The two airlines made an illegal
arrangement to not compete with each other so that they both benefited
by sharing the business and maintaining prices that would allow them to
make profits. After the ACCC investigation became public, several of
Cheetah Airways’ key corporate customers decided that they did not wish
to associate themselves with the airline and severed their exclusive travel
dealings with Cheetah Airways.
Required
How does the above information affect your understanding of the control
system at Cheetah Airways?
The information available to the auditor raises questions over the tone at the top of
Cheetah Airways because it is alleged to have engaged in activities to rig the market
by agreeing with a competitor not to undercut each other. Specifically, is there a
commitment to integrity and ethical values in the organisation? What is
management’s philosophy and operating style? Is there a win at all costs attitude and
lack of respect for laws that affect the business?
At the time of the audit there is an investigation by the ACCC, but no prosecution
against the client. However, several customers of the audit client have taken their
business elsewhere. This fact also raises questions for the auditor because it suggests
that the client’s revenue has been adversely affected, and could be more adversely
affected if other customers also take this action. In the extreme case, there could be
questions about the audit client’s ability to continue as a going concern (although this
would require many more customers to also leave), and could impact on the auditor’s
opinion.
If there is a poor ethics/tone at the top, or evidence of fraudulent or illegal activities,
the auditor should consider whether the client is one that they wish to continue to
audit. The auditor should reconsider the information it gathered at the time of taking
over the client – what did the prior auditor disclose, what did the auditor’s
investigations disclose etc. Ultimately, the auditor will have to document the action
taken to investigate the matter and consider the integrity of the client, and any impact
on the auditor’s ability to perform the audit. For example, has the auditor had any
difficulties in getting access to records and personnel it requires in order to do the
audit? Has the client been able to offer the auditor any assurances about their
integrity? The auditor may conclude that the bad publicity is unwarranted and the
departure of several customers is more related to activities by the client’s competitors.
Alternatively, the auditor may decide to resign from the audit engagement if the client
is unable to provide the assurances required.

6.26 Expense transaction risk
Bear Transport’s accounting policy for maintenance on its fleet of cargo
planes is to capitalise the cost of major airframe and engine maintenance
checks and depreciate over the shorter of the scheduled usage period to
the next major inspection or the remaining life of the aircraft. The latest
data shows the aircraft and engines at cost (including major maintenance
costs) to be at a similar level as last year while depreciation costs have
decreased by 5 per cent.
Required
Discuss the risk of misstatement for depreciation costs. What could go
wrong?
The main risk for depreciation costs is that they are understated. ‘What could go
wrong’ is that it will overstate profits and overstate the written down value for assets.
Capitalising expenditure on maintenance that should be a cost of the period by
designating it as improvements would understate expenses. Depreciation expense
could also be understated if the rate is reduced or new additions to assets are not
depreciated.
Auditors should determine if the accounting policy to capitalise maintenance and
amortisation over the maintenance period is reasonable under the accounting
standards.
Depreciation costs have decreased even though the cost of ships and engines has not
changed. This suggests that the scheduled period for maintenance is greater (a longer
period before the next major maintenance is scheduled). This would be justified if the
ships are traveling fewer kilometres each year (e.g. as a result of economic downturn
and reduced international trade) Auditors should investigate the schedules for ships to
determine if the distances travelled are lower.

6.27 Segregation of duties in small business
North State Computers has premises in the main street of a large regional
city. The business is owned by Bob and Mary Winters, who purchased it
three years ago. Mary has an extensive background in IT and has a talent
for diagnosing and solving problems with computers that are brought in
for repair. Bob also has an IT background and oversees the sales and
administration staff. There are three staff in the business: a computer
technician who assists Mary, a part-timer who helps with sales and a
junior trainee, Cara, who does other tasks such as banking. Cara is also
responsible for issuing invoices and statements to clients who have a
service contract with the business. These clients are generally other
businesses that ask Mary to visit their premises for routine and
emergency repairs and that purchase software and hardware from the
business.
Bob and Mary have worked very hard over the last three years but they
have cash-flow problems. Their bank manager has requested a meeting to
discuss the business’s growing overdraft. The bank manager asks Bob
and Mary to prepare for the meeting by analysing their accounts
receivable and customer receipts. Bob and Mary review the accounts
receivable ledger and find that it is not up to date. They also discover that
client statements have not been issued for four months. They are also
unable to identify from the cash receipts journal which clients have paid
their accounts.
Required
(a) Discuss the attitude and control consciousness of North State
Computers’ management.
(b) Which duties should be segregated in this business? Recommend an
appropriate allocation of duties for the staff at north State Computers.
(a) The accounts show that the controls over sales, debtors and cash receipts are not
good. The accounts are not up to date and client statements have not been issued for
four months. These tasks were apparently the responsibility of the junior trainee,
Sally, under the supervision of Bob. Bob appears to have been unaware of the
problems, suggesting that he is not monitoring the processes very closely. Overall,
this means that the management’s attitudes towards internal controls in general, and
the accounts in particular, are not good. The fact that the bank has asked them to meet
to discuss their worsening cash position also suggests that they are not managing their
cash flow adequately.
Although Mary is responsible for technical issues, such as repairing computers, rather
than the administration side of the business, she is also an owner of the business and
as such should be involved in setting the tone of the organisation. Bob and Mary
appear to have failed to establish good internal controls and to communicate and
enforce the importance of the systems to their staff. There is no evidence of any
unethical behaviour by the staff, but they do not appear to have been adequately
trained and/or appropriately selected for the positions they hold.

In a small business, such as this, management involvement is a substitute for a large
system of formal controls. This means that Bob and Mary must be personally
involved in authorising and supervising transactions to a greater extent than if there
were more staff.
(b) Segregation of duties should follow the broad principle that the following duties
are segregated:
• Authorisation or approval of transactions affecting assets
• Custody of assets
• Recording or reporting of transactions
• Control over processing of a transaction should be separated from recording or
reporting a transaction
Cara is employed to help with administration. The other staff is a computer technician
and a sales part-timer. This means that Cara and Bob are the only two staff currently
with administrative responsibilities. It will be difficult to adequately segregate duties
with only two staff in the area. Therefore, Bob and Mary must perform additional
review tasks, such as separately reviewing all transactions over a certain limit,
monthly reports of debtor’s balances and transactions, bank reconciliations etc.
In addition, if Cara retains the task of banking, she should not be involved in
recording transactions, particularly cash receipts. An alternative would be for Bob to
do the banking and leave Cara responsible for transaction processing. Mary could take
responsibility for stock control, so that the sales staff are not involved in maintaining
stock records as well as having access to the stock for making sales.

6.28 Control environment
Red Minerals is being audited by your firm for the first time in 2015. In
2010, Red Minerals invested in a mining joint venture in Bangaloo, a
country which recently experienced significant currency devaluation. In
December 2013, there was a large chemical spill in the area surrounding
the main centre of Red Minerals’ operations in Bangaloo, and the
government is seeking compensation and asking for restoration work to
be done. The story has been covered in the Australian press. In a review
of documents you discover that in 2014, there was a raid on the homes of
several Red Minerals’ employees, following a tip-off to police. The tip-off
alleged that over several years, four members of Red Minerals mechanical
staff had been stealing small tools from Red Minerals and re-selling them.
To date, four members of Red Minerals’ staff have been charged with
fraud and theft. You are aware that the Chief Operations Officer (COO)
of Red Minerals resigned at the start of 2015 and a suitable replacement
has not yet been found.
Required
Discuss the impact of the background material for Red Minerals on your
likely assessment of entity-wide controls at Red Minerals.
The information suggests that there are problems with the client’s control
environment surrounding the chemical spill incident. What are the circumstances of
the spill? Was there evidence of suitable precautions being taken or was management
treating the potential problem lightly because the country is poor (currency
devaluation issues suggest economic problems in Bangaloo)? Was there evidence of
appropriate consideration of the risks of a chemical spill and the impact of the cost of
clean-up on the company? What action has management taken to repair the damage?
Is the company’s failure to repair the damage evidence of financial problems at the
client?
The petty theft could be simply a problem isolated to several dishonest employees, or
could be further evidence of poor control procedures at the client. Is the resignation of
the COO related to either the chemical spill or the theft? Does it signify that there are
further problems at the client which the client has not provided information about to
the auditor? What procedures have been adopted to find a replacement?
The auditor should consider whether those charged with governance (board of
directors) are aware of the problems and taking action. Has the board established
suitable policies for dealing with the risk of operating in Bangaloo?
What evidence can the auditor gather about Red Minerals’ management’ philosophy
and operating style? What approach has management taken to establishing procedures
to implement policies around the risk of chemical spills and control over company
assets? How have the policies and procedures, as well as the ethical values of the
organization, been communicated from the board to management and more widely in
the organization?

6.29 Revenue fraud risk
Leopard Airways is a new client of your audit firm. Its accounting policy
for revenue is to credit to revenue received in advance, and subsequently
transfer to revenue in the income statement when passengers or freight
are uplifted, or when tours and travel air tickets and land content are
utilised.
Your review of last year’s financial statements indicates revenue from
passengers represents 80 per cent of total revenue, but that this year there
is a six per cent fall in revenue from passengers and an 11 per cent
decrease in revenue from passengers in advance.
You have read articles in the financial press which suggest an increased
incidence of fraud due to the global financial crisis, and that the majority
of these frauds are committed by company directors and senior
managers.
Required
Explain why the revenue in income statements is at significant risk of
fraudulent financial reporting by management.
The GFC creates additional pressures on management to achieve performance targets,
including revenue growth and profit. In the case of Leopard Airways, there is a risk
that the amount of revenue received in advance is transferred to revenue too early
because it would help management achieve their revenue and profit targets. The
evidence from the financial statements suggests that there is a greater fall in revenue
received in advance than in revenue. This could occur if revenue received in advance
is incorrectly treated as revenue of the period (revenue in advance would be decreased
and revenue for the period would be increased). Although both type of account are
lower than previous years, the decrease is not evenly distributed across the two types
of account, as would be expected. However, an alternative explanation is that the
revenue in advance is lower because bookings for the next period have fallen even
further than bookings for the current period.

6.30 Objectives of internal control
Donna MacIntosh runs Emerald Spa, a business providing women-only
hairdressing, beauty, relaxation massage and counselling services in a
small tourist town. Ninety per cent of the clients using the beauty and
massage services at Emerald Spa are weekend visitors to the town, but 80
per cent of the hairdressing and counselling clients are locals. The
masseuse and counsellor have formal qualifications and are registered
with the medical authorities, allowing clients to claim the cost of the
service with their private health insurer if an appropriate receipt is
provided when the client pays.
Emerald Spa has just opened another branch of the business in a town
100 kilometres away and there are plans for a third branch to be opened
next year. Donna has been very busy establishing each new branch and
relies on staff in each office to run the day-to-day operations, including
ordering supplies and banking receipts. In addition, the branch manager
organises the staff and authorises their time sheets. Donna makes the
payments for rent, power, salaries and large items of expenditure such as
furniture purchases.
Required
(a) Give examples of transactions that would occur at Emerald Spa.
(b) Explain what could go wrong with these transactions if the system of
internal controls could not meet any of the seven generally accepted
objectives of internal controls.
(a) Transactions would include:
• Cash receipts from customers for services.
• Reimbursement from health insurance companies for counselling and massage
services.
• Credit purchases of supplies, such as oils, hair products.
• Electronic funds transfers to pay wages.
• Cheque payments for rent, electricity, furniture purchases, insurances, tax
remittances, advertising.
• Depreciation for furniture and equipment.
(b) Potential problems in transactions if control system does not meet objectives
include:
• Incorrect pricing used for customer services; services provided but not charged
to customers or recorded in the accounts; duplicate receipts recorded.
• Not all cash receipts are banked intact in a timely manner.
• Failure to claim reimbursements from health insurance companies on behalf of
clients, or claims for the wrong services.
• Ordering wrong supplies or sufficient supplies to meet demand.
• Failure to keep supplies safely locked away, as required.
• Failure to record purchase of supplies; payment for supplies not received;
incorrect cost of supplies recorded.

• Branch manager approves salary payments for hours not worked by staff, at
wrong rates, or for staff that do not work for the business.
• Failure to control costs such as electricity, through inefficient use of
equipment.
• Equipment and furniture not accounted for, not kept secure at the premises,
charging depreciation on furniture and equipment no longer used by the
business; failure to record depreciation because equipment not recorded as
asset.
• Repairs to furniture and equipment recorded as new purchases of assets; new
purchases recorded as repairs.
6.31 Control environment at a large company
International Bank is experiencing bad publicity surrounding huge fraud
losses in its foreign currency department. Accusations are being made in
the press that the rogue trader blamed for the losses was operating
outside the official guidelines with the tacit approval of senior
management in the department because of the large profits made by this
trader in previous years. The press claims that it was common knowledge
in the foreign currency department that strict policies and procedures
surrounding the size of trades and the processes for balancing out trades
at the end of each day were not to be followed if the trader had verbally
informed his supervisor of the trade. The press is also suggesting that the
problems are not confined to the foreign currency department and that
poor attitudes are prevalent throughout all commercial departments at
International Bank.
Required
Discuss the control environment at International Bank assuming the press
reports are correct. Which parts appear to be most deficient?
The problems at International Bank (IB) appear to begin at the most senior levels of
the foreign currency department, rather than with an individual trader. The attitude at
senior levels was that if the trader was able to make a profit, the official policies and
procedures could be ignored, or overridden. This suggests that the control
environment in the department did not reinforce integrity and ethical values, and
encouraged risk taking in pursuit of profit.
Questions must be asked about more senior levels in IB if senior management of one
department has a poor ethical attitude, how was this viewed by higher levels of
management and those charged with governance? Did senior levels in the foreign
currency department hide their attitudes from their supervisors, or did those
supervisors ‘turn a blind eye’ to the issue provided the department was profitable?
The press reports suggest that the poor ethical attitudes are not confined to the foreign
currency department, adding weight to the view that more senior management were
likely to have poor attitudes to ethical conduct. There should have been stronger
communication and enforcement of integrity and ethical values through the
organisation, through measures such as codes of conduct.

The press reports do not suggest that the rogue trader or the supervisors lacked
technical knowledge about foreign currency trading.
The organisation structure at IB could be deficient if there was not effective
supervision of the foreign currency department. In addition, HR policies and practices
were either ignored or were non-existent with respect to inculcating ethical attitudes
and behaviour.
Overall the most significant problem was with communication and enforcement of
integrity and ethical values.
Other considerations:
• The risk assessment processes at IB appear to not have considered the
potential problems in the foreign currency department, or at least have
addressed them in full.
• The information system should have produced reports to more senior levels of
these irregularities.
• Control activities, such as performance reviews, should have detected the
common occurrence of the risky trading behaviour, or alerted senior
management to excessive profitability based on risky activity.
• Internal audit department of IB should have provided information on the risky
trades to those charged with governance.
• Finally, transaction level controls should have prevented or detected the large
trades and unbalanced positions.

6.32 Segregation of duties and documentation
Lisa Curtis is documenting the purchasing and cash payments processes
at Hardies Wholesaling. Hardies Wholesaling imports garden and
landscaping items such as pots, furniture, fountains, mirrors and
sculpture from suppliers in South-East Asia. All items are non-perishable
and made from materials such as stone, concrete, metal and wood, and
are distributed to retailers throughout the country.
Purchases are denominated in US dollars, which the company acquires
under forward exchange contracts. The purchasing department initiates a
purchase order when stock levels reach reorder points or sales staff notify
the department of large customer orders that need to be specially filled.
The purchase order is approved and sent to suppliers selected from an
approved supplier list. Goods are transported from South-East Asia by
ship and are delivered by truck to Hardies Wholesaling central
warehouse. A receiving report is generated by the receiving department
and forwarded to the accounts department for matching with the copy of
the original purchase order and the supplier’s invoice. When the package
of documents is completed, the purchase order and invoice are entered
into the general ledger. The cash payments department raises a voucher
to request payment of the invoice according to the supplier’s payment
terms. The payment is approved and the cash payment is made.
Required
(a) Create a flowchart to represent the flow of transactions from the
raising of a purchase order to cash payment.
(b) Which duties in the above process should be segregated?

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always appear to do, even in our more civilised days. Next it was
found that the church must be looked to; and before this was over,
the dependants had come to the conclusion that whilst all this
repairing was being done at the convent and Robert the Slater was
about with his mate and his material upon the ground, it would be a
pity not to renovate their cottages. Poor Dame Petronilla must have
been well-nigh distracted at the thought that Robert the Slater—
who, by the way, did more than roofing, and seems to have been a
jack-of-all-trades, though loose tiles were his forte—having once
secured a foothold in the establishment, had come to stay. But she
gave in with exemplary resignation, and the dependants had their
cottages repaired, or what was the same thing, received money to
pay for them. Taking one thing with another, more than £10 went in
this way during the first year of the procuratorial reign of Dames
Petronilla and Katherine.
Among the workmen that haunted Grace Dieu in these days, and
who, if there is any fitness in things so far as ghosts are concerned,
ought to be found haunting the ruins to-day, was one called Richard
Hyrenmonger. He came, we learn, from Donington, and the accounts
prove that he must have had a good store of all kinds of nails, and
keys, and bolts, judging by the variety he was able to produce.
Under him worked John the Plumber, or rather two Johns the
Plumber, senior and junior; and, like modern plumbers are wont to
do, they appear to have plagued Dame Petronilla and her assistant
with their constant tinkering at the pipes and drains of the
establishment. “John the senior” and “John the junior,” for example,
were six days mending “le pype,” for which they were paid 3s. 4d.;
but apparently it was not properly done, for just after this, “le pype”
misbehaved itself again, and Dame Petronilla had to purchase a new
brass pipe to bring the water to the door of the refectory, and the
two Johns were at work again. Of course Richard the Ironmonger
always found a lot of work for himself on the farm, so that what with
one thing and another, Grace Dieu must have been a very
comfortable inheritance for him.

Among the miscellaneous manners and customs of the good nuns of
Grace Dieu which are recalled to us in these faded papers of
accounts, very few of course can find place here. One such is the
yearly visit of the candle-maker to prepare the tallow dips for the
dark winter evenings. The preparation made for his coming appears
in the purchase of tallow and mutton fat to be used for rush-lights
and cresset-lights, which must have done hardly more than make
visible the darkness of a winter evening and an early winter morning
at Grace Dieu. My lady prioress apparently had an oil lamp of some
kind, and we read of special candles for the wash-place and at the
door of the refectory, etc. It is to be supposed that the nuns had
some means of warming themselves during the cold winter months,
for we read of a travelling tinker employed upon mending a chimney
to the hall fireplace, and probably they were burning logs from out
of Charnwood somewhere or other; but in these accounts there is no
mention of fuel except on one occasion, when Richard the
Ironmonger had some coal purchased for him; but this was only that
he might heat a ploughshare that had got out of shape.
Another most important matter in mediæval times was the annual
salting of the winter provisions which took place in every
establishment. On St. Martin’s Day, November 11th, the mediæval
farmer considered seriously what was the number of his live stock,
what was his store of hay, and how long the one could be kept by
the other. The residue of the stock had to go into the salting-tub for
the winter food of the family and dependants. So at Grace Dieu the
purchase of the salt for the great operation is entered in the
accounts. On one occasion also Dame Petronilla, “when a boar was
killed”—whether by accident or not does not appear—had it spiced
as well as salted, and it was no doubt served up on great occasions
as a special delicacy in the common refectory.
The picture of the Grace Dieu nuns afforded by these accounts is
that of charming, peace-loving ladies; good practical Christian
women, as all nuns should be; taking a personal interest in the
welfare of their tenants and dependants; occupied, over and besides

their conventual and religious duties, in works of genuine charity.
They taught the daughters of the neighbouring gentry, and were not
too exacting in requiring even what had been promised as the
annual pension. They encouraged ladies to come and join them in
celebrating the festivals of the church, and out of their small means
they set aside a not insignificant portion for the care and clothing of
sick in their infirmary; whilst out of their income they found not less
than eight corrodies—or pensions—which cost them £7 7s. 4d., or
more than five per cent. of their annual revenue. Of their work
mention has already been made. They grew the wool and spun it
and wove it into cloth, not only for their own garments, but also for
those of their retainers; whilst a chance entry of receipt reveals that
they were indeed skilled in a high degree in ecclesiastical
embroidery. That they were not guilty of “dilapidation” of their house
their extensive repairs prove; and that they cared for their lands and
farm buildings must be obvious from the purchases made, and the
items of expense in connection with every kind of agricultural
implement. They took their burden in common ecclesiastical
expenses, even contributing their quota of 3d. towards the expenses
of the Procurator cleri of the district to Convocation. They were
peace-loving, if we may judge from the absence of all law expenses,
save and except one small item for an appearance at the local
marshal’s court, and whether even this was for themselves or for
one of their tenants, and what it was about, does not appear. As it
was only 2d., it could not have been much to interfere with the
general harmony which apparently existed in the neighbourhood.
They lived, too, within their income, which was, more or less, £103
13s. 6d. a year. It is true that in the first year, owing probably to the
exceptional repairs which the nuns undertook, they went somewhat
beyond their means. The sum was only slight, being but £7 11s.
10½d., and it is pleasant to observe that “out of love of the nuns,”
and “to relieve the house of anxiety,” a lady paid the deficit, making
her gift £7 12s.
Dame Petronilla and Dame Margaret! how little they could have
thought when they penned their simple accounts that they would

have given such pleasurable information five hundred years after
their time! How little they could ever have dreamed of the pleasant
light their jottings would have thrown on so many of their doings
and their little ways! They were kind, prudent, charitable souls,
without a doubt, and if they might at times have used better ink
than they did, that fault was a point of holy parsimony. And if they
might have given here and there just a little more information on
certain points, they are willingly forgiven and more than forgiven, for
what they have left to posterity. Their souls, oft so troubled and
vexed by the many cares incidental to the office of a conventual
Martha, have long doubtless been in peace, and their spirits no
longer vexed by Richard the “Hyrenmonger” and the two Johns, the
senior and junior plumbers. What would they think, could they to-
day revisit the scene of their former labours and cares? The old
home they evidently loved so well is past repairing now, and not
even the kindly help of that old servant and friend of the convent,
Henry Smith, could avail to suggest the best way of setting about
reparation.

Larger Image
FRANCISCAN NUNS IN CHOIR
All the larger nunneries and probably most of the smaller ones, to
whatever Order they belonged, opened their doors for the education
of young girls, who were frequently boarders. In fact the female
portion of the population, the poor as well as the rich, had in the
convents their only schools, nuns their only teachers, in pre-
Reformation times. Chaucer, in describing the well-to-do miller of
Trompington, says—
“A wyf he hadde, come of noble kyn;
Sche was i-fostryd in a nonnery ...

Ther durste no wight clepe hir but Madame
What for hir kindred and hir nortelry
That sche had lerned in the nonnerye.”
John Aubrey, too, writes almost as an eye-witness of the Wiltshire
convents that “the young maids were brought up ... at nunneries,
where they had examples of piety, and humility, and modesty, and
obedience to imitate and to practise. Here they learned needlework,
the art of confectionery, surgery (for anciently there were no
apothecaries or surgeons—the gentlewomen did cure their poor
neighbours: their hands are now too fine), physic, writing, drawing,
etc. Old Jacques could see from his house the nuns of the priory (St.
Mary’s, near Kington St. Michael) come forth into the nymph-hay
with their rocks and wheels to spin: and with their sewing work. He
would say that he had told threescore and ten: but of nuns there
were not so many, but in all, with lay sisters and widows, old maids
and young girls, there might be such a number. This,” he concludes,
“was a fine way of breeding up young women, who are led more by
example than precept; and a good retirement for widows and grave
single women to a civil, virtuous, and holy life.”
In the well-known case of Nunnaminster, Winchester, there were, at
the time of the suppression, twenty-six girl boarders who were
reported by the local commissioners to be daughters of “lords,
knights, and gentlemen.” The list that is set forth begins with a
Plantagenet and includes Tichbornes, Poles, and Tyrrells. So, too, in
the case of the Benedictines of Barking, of Kingsmead, Derby, and of
Polesworth and Nuneaton, Warwickshire; of the Cluniacs of Delapré,
Northampton; of the Cistercians of Wintney, Hants; and of the
Gilbertines of Shouldham, Norfolk, it can be established that not only
were many of the nuns of good birth, but that their pupils were in
the main drawn from the same class.
The Episcopal Visitations of the Diocese of Norwich for 1492 to
1532, edited by Dr. Jessop, throw some interesting light on the inner
life and social working of the nunneries of East Anglia. From the
names of the inmates it becomes evident that some of these houses

were in the main occupied by ladies of gentle birth, such as
Willoughbys, Everards, Wingfields, Jerninghams, and the like. This
was especially the case with the Austin house of Campsey and the
Benedictine houses of Bungay and Thetford. When Bishop Nicke
visited the last of these houses in 1514, complaint was made to him
by one of the ladies that the prioress was intending to admit an
ignorant (indocta) novice, and particularly one Dorothy Sturges, who
was deaf and deformed. Apparently the arguments of the objector
prevailed, but poor Dorothy was, not long after, admitted to the
smaller nunnery of Blackborough.
When the priory of Carrow, a favourite retreat for the religious
daughters of the citizens of Norwich, was visited in 1526, several of
the ladies were advanced in years. The sub-prioress, Dame Anna
Marten, had been in the convent for sixty years, and two others,
Dames Margaret and Katherine, had been thirty-eight years in
religion. It is a little touching to note that almost the only complaints
that reached the bishop’s ears were those of the aged sub-prioress
and Dame Margaret that the pace of chanting the Office by the
sisters was too rapid, and lacking the proper pauses, and that of
Dame Katherine who found the beer too small. At the next recorded
visitation, six years later, all these good old ladies were still at
Carrow, though Dame Anna’s age did not allow her to discharge the
duties of sub-prioress; but she was then (1532) in charge of the
infirmary. At this time the bishop interfered, probably at the
suggestion of the aged dames, to stop an accustomed Christmas
game (on Holy Innocents’ Day), when the youngest of the novices
assumed the functions of a lady abbess, after the same fashion as a
boy-bishop amongst the choir boys. The nuns of Carrow maintained
a school for some of the better-class girls of the city and district, and
doubtless this Christmas-tide sport was intended in the main for
their delectation.

NUN ASKING PARDON OF AN ABBESS

CHAPTER IX
EXTERNAL RELATIONS OF THE MONASTIC ORDERS
1. THE BISHOP
Normally, the bishop of the diocese in which a religious house was
situated, was its Visitor and ultimate authority, except in so far as an
appeal lay from him to the pope. In process of time exemptions from
the regular jurisdiction of the diocesan tended to multiply; whole
Orders, like the Cistercian and the Cluniacs among the Benedictines,
and the Premonstratensians among the Canons Regular, and even
individual houses, like St. Alban’s and Bury St. Edmunds, on one
ground or another obtained their freedom from the jurisdiction of
the Ordinary. In the case of great bodies, like those of Citeaux,
Cluny, Prémontré, and later the Gilbertines, the privilege of
exemption was in the first instance obtained from the pope, on the
ground that the individual houses were parts of a great corporation
with its centre at the mother-house. Such monasteries were all
subject to the authority of a central government, and regular Visitors
were appointed by it. In the thirteenth century, on the same
principle, the mendicant Orders, whose members were attached to
the general body and not to the locality in which they might happen
to be, were freed from the immediate control of the bishops of the
various dioceses in which their convents were situated.
In the case of individual houses, the exemption was granted by the
Holy See as a favour and a privilege. It is hard to understand in
what the privilege really consisted, except that it was certainly
considered an honourable thing to be immediately subject only to

the head of the Christian Church. Such privileges were, on the
whole, few; only five Benedictine houses in England possessed
them, and even such great and important abbeys as Glastonbury, in
the South of England, and St. Mary’s, York, in the North, were
subject to the regular jurisdiction of the diocesan. In the case of the
few Benedictine houses which, by the intercession of the king or
other powerful friends, had obtained exemption in this matter,
regular fees had to be paid to the Roman chancery for the privilege.
St. Alban’s, for example, at the beginning of the sixteenth century,
made an annual payment of £14 to the papal collector in lieu of the
large fees previously paid on the election of every new abbot, and as
an acknowledgment of the various privileges granted to him, such
as, for example, the right to rank first in dignity among the abbots,
and for the abbot to be able “even outside his own churches to use
pontificalia and solemnly bless the people.” Edmundsbury, in the
same way, paid an annual sum for its exemption and privileges, as
also did Westminster, St. Augustine’s (Canterbury), Waltham Holy
Cross, and a few others. By this time, too, some of the Cluniac
houses, such as Lewes Priory and Lenton, had obtained their
exemption and right of election.
In regard to the non-exempt monasteries and convents—that is
ordinarily—the relation between the bishops and the religious houses
was constant; and, apparently, with exceptions of course, cordial.
The episcopal registers show that the bishops did not shirk the duty
of visiting, and correcting what they found amiss in the houses
under their control; and whilst there is evidence of a natural desire
on their part to bring the regular life up to a high standard, there is
little or none of any narrow spirit in the exercise of this part of the
episcopal office, or of any determination to worry the religious, to
misunderstand the purpose of their high vocation, or to make
regular life unworkable in practice by any over-strict interpretation of
the letter of the law. It is, of course, after all, only natural that these
good relations should exist between the bishop and the regulars of
his diocese. The unexempt houses were not extra-diocesan so far as
episcopal authority went, like those of the exempt Orders; but they

were for the most part the most important and the most useful
centres of spiritual life in each diocese. It was therefore to the
bishop’s interest as head of the diocese to see that in these
establishments the lamp of fervour should not be allowed to grow
dim, and that the good work should not be permitted to suffer
through any lessening of the cordial relations which had traditionally
existed between the bishops and the religious houses within the pale
of his jurisdiction.
The bishop’s duties to the religious houses in his diocese were
various. In the first place, in regard to the election of the superior:
here much depended upon the actual position of the monastery in
regard to the king, to the patron, or even to the Order. If the king
was the founder of the house or had come to be regarded as such,
which may roughly be said to have been the case in most of the
greater monastic establishments, and especially in those which held
lands immediately from the Crown, then the bishop had nothing to
say to the matter till the royal assent had been given. The process
has been already briefly explained; but the main features may again
be set out. On the death of the superior, the religious would have to
make choice of some of their number to proceed to the court to
inform the king of the demise and to obtain the congé d’élire, or
permission to elect. The first action of the king would be the
appointment of officials to administer the property in his name
during the vacancy, having due regard to the needs of the
community. He would then issue his licence for the religious to
choose a new superior. All this, especially if the king were abroad or
in some far-off part of the country, would take time, sometimes
measured by weeks. On the reception of the congé d’élire, the
convent proceeded to the formal election, the result of which had to
be reported to the king; and if he assented to the choice made, this
was signified to the bishop, whose office it was to inquire concerning
the validity of the election and the fitness of the person chosen—
that is, he was bound to see whether the canonical forms had all
been adhered to in the process and the election legal, and whether
the elect had the qualities necessary to make a fitting superior and a

ruler in temporals and in spirituals. If after inquiry all proved to be
satisfactory, the bishop formally confirmed the choice of the monks
and signified the confirmation to the king, asking for the restitution
of temporalities to the new superior. If the election was that of an
abbot, the bishop then bestowed the solemn blessing upon the elect
thus confirmed, generally in some place other than his own monastic
church, and wrote a formal letter to the community, charging them
to receive their new superior and show him all obedience. Finally,
the bishop appointed a commission to proceed to the house and
install the abbot or prior in his office.
In the case of houses which acknowledged founders or patrons
other than the king, the deaths of superiors were communicated to
them, and permission to proceed to the choice of successors was
asked more as a form than as a reality. The rest was in the hands of
the bishops. In ordinary circumstances where there was no such lay
patron, a community, on the death of a superior, merely assembled
and at once made choice of a successor. This election had then to be
communicated at once to the bishop, whose duty it was to inquire
into the circumstances of the election and to determine whether the
canonical formalities had been complied with. If this inquiry proved
satisfactory, the bishop proceeded to the canonical examination of
the elect before confirming the choice. This kind of election was
completed by the issue of the episcopal letters claiming the
obedience of the monks for their new superior. It was frequently the
custom for the bishop to appoint custodians of the temporalities
during the vacancy at such of these religious houses as were
immediately subject to him. The frequency of the adoption by
religious of the form of election by which they requested the bishop
to make choice of their superior is at least evidence of the more than
cordial relations which existed between the diocesan and the
regulars, and of their confidence in his desire to serve their house to
the best of his power in the choice of the most fitting superior.
Sometimes, of course, the episcopal examination of the process, or
of the elect, would lead to the quashing of the election. This took

place generally when some canonical form had not been adhered to,
as on this matter the law was rightly most strict. Less frequently, the
elect on inquiry was found to lack some quality essential in a good
ruler, and it then became the duty of the bishop to declare the
choice void. Sometimes this led to the convent being deprived of its
voice in the election, and in such a case the choice devolved upon
the bishop. Numerous instances, however, make it clear that
although legally the bishop was bound to declare such an election
void, he would always, if possible, himself appoint the religious who
had been the choice of the community.
In other instances again, the bishop’s part in the appointment of a
new superior was confined to the blessing of the abbot after the
confirmation of the election by the pope, or by the superior of the
religious body. This was the case in the Cistercian and Cluniac
bodies, and in such of the great abbeys as were exempt from
episcopal jurisdiction. Sometimes, as in the case of St. Alban’s, even
the solemn blessing of the new abbot could by special privilege be
given by any bishop the elect might choose for the purpose.
Outside the time of the elections and visitations, the bishops
exercised generally a paternal and watchful care over the religious
houses of their diocese. Before the suppression of the alien priories,
for example, these foreign settlements were supervised by the
Ordinary quite as strictly as were the English religious houses under
his jurisdiction. These priories were mostly established in the first
instance to look after estates which had been bestowed upon foreign
abbeys, and the number in each house was supposed to be strictly
limited, and was, in fact, small. It was not uncommon, however, to
find that more than the stipulated number of religious were
quartered upon the small community by the foreign superior, or that
an annual payment greater than the revenue of the English estate
would allow was demanded by the authorities of the foreign mother-
house. Against both of these abuses the bishop of the diocese had
officially to guard. We find, for instance, Bishop Grandisson of Exeter
giving his licence for a monk of Bec to live for some months only at

Cowick Priory, and for another to leave Cowick on a visit to Bec. Also
in regard to Tywardreath, a cell of the Abbey of St. Sergius, near
Ghent, the same bishop on examination found that the revenue was
so diminished that it could not support the six monks it was
supposed to maintain, and he therefore sent back three of their
number to their mother-house on the Continent. This conclusion, be
it remarked, was arrived at only after careful inquiry, and after the
bishop had for a time appointed a monk from another religious
house to assist the foreign superior in the administration of the
temporals of his priory. Upon the report of this assistant he deprived
the superior for negligence, and appointed custodians of the
temporalities of the house. From the episcopal registers generally it
appears, too, that once the foreign religious were settled in any alien
priory, they came under the jurisdiction of the bishop of the locality,
in the same way as the English religious. The alien prior’s
appointment had to be confirmed by him, and no religious could
come to the house or go from it, even to return to the foreign
mother-house, without his permission.
In regard to all non-exempt monastic establishments of men and
convents of women, the episcopal powers were very great and were
freely exercised. Thus to take some examples: the Benedictine
abbey of Tavistock in the fourteenth century was seriously troubled
by debt, partly, at least, caused by an incapable and unworthy
superior. This abbot, by the way, had been provided by the pope;
and apparently the bishop did not consider that his functions
extended beyond issuing a commission to induct him into his office.
In a short time matters came to a crisis, and reports as to the bad
state of the house came to the ears of Bishop Grandisson. He
forthwith prohibited the house from admitting more members to the
habit until he had had time to examine into matters. The abbot
replied by claiming exemption from episcopal jurisdiction, apparently
on the ground that he had been appointed by the Holy See. The
bishop, as he said, “out of reverence for the lord Pope who had
created the both of us,” waived this as a right and came to the
house as a friend, to see what remedy could be found to allay the

rumours that were rife in the country as to gross mismanagement at
the abbey. How far the bishop succeeded does not transpire; but a
couple of years later the abbot was suspended and deposed, and the
bishop appointed the Cistercian abbot of Buckland and a monk of
Tavistock to administer the goods of the abbey pending another
election. How thoroughly the religious approved of the action of the
bishop may be gauged by the fact that they asked him to appoint
their abbot for them.
In the ordinary and extraordinary visitations made by the bishop, the
interests of the religious houses were apparently the only
considerations which weighed with him. Sometimes the injunctions
and monitions given at a visitation appertained to the most minute
points of regular life, and sometimes the visitatorial powers were
continued in force for considerable periods in order to secure that
certain points that needed correction might be seen to. One curious
right possessed and exercised by the bishop of any diocese on first
coming to his see, was that of appointing one person in each
monastery and convent to be received as a religious without
payment or pension. It is proper, however, to say that this right was
always exercised with fatherly discretion. Again and again the
records of visitations in the episcopal registers show that the bishop
did not hesitate to appoint a co-adjutor to any superior whom he
might find deficient in the power of governing, either in spirituals or
temporals. Officials who were shown to be incapable in the course of
such inquiries were removed, and others were either appointed by
the bishop, or their appointment sanctioned by him. Religious who
had proved themselves undesirable or impossible in one house were
not unfrequently translated by the bishop to another. Thus in a.d.
1338-9 great storms had wrought destruction at Bodmin. The priory
buildings were in ruins, and a sum of money had to be raised for the
necessary repairs which were urgently required. Bishop Grandisson
gave his permission for the monks to sell a corrody—or undertaking
to give board and lodging for life at the priory—for a payment of
ready money. A few years later, in 1347, on his visitation the bishop
found things financially in a bad way. He removed the almoner from

his office, regulated the number of servants and the amount of food;
and having appointed an administrator, sent the prior to live for a
time in one of the priory granges, in order to see whether the house
could be recovered from its state of bankruptcy by careful
administration.
One proof of the friendly relations which as a rule existed between
the bishop and the regular clergy of his diocese may be seen in the
fact that the abbots and superiors were frequently, if not generally,
found in the lists of those appointed as diocesan collectors on any
given occasion. The superiors of religious houses contributed to the
loans and grants raised in common with the rest of the diocesan
clergy, either for the needs of the sovereign, the Holy See, or the
bishop. That there were at times difficulty and friction in the working
out of these well-understood principles of subordination need not be
denied; but that as a whole the system, which may be described as
normal, brought about harmonious relations between the bishop and
the regulars must be conceded by all who will study its workings in
the records of pre-Reformation episcopal government.
2. THE CHURCH IN ENGLAND GENERALLY
The monastic Orders were called upon to take their share in the
common burdens imposed upon the Church in England. These
included contributions to the sums levied upon ecclesiastics by
Convocation for the pope and for the king in times of need; and they
contributed, albeit, perhaps, like the rest of the English Church,
unwillingly, their share to the “procurations” of papal legates and
questors. Sometimes the call thus made upon their revenues was
very considerable, especially as the king did not hesitate on
occasions to make particular demands upon the wealthier religious
houses. At Convocation, and in the Provincial Synods the regular
clergy were well represented. Thus, from the diocese of Exeter in
the year 1328-9 there were summoned to the Synod of London

seven abbots to be present personaliter, whilst five Augustinian and
seven Benedictine priories also chose and sent proctors to the
meeting. As a rule, apparently, at all such meetings the abbots, and
priors who were canonically elected to rule their houses with full
jurisdiction, had the right, and were indeed bound to be present,
unless prevented by a canonical reason. The archbishop, as such,
had no more to say to the regulars than to any other ecclesiastic of
his province, except that during a vacancy in any diocese he might,
and indeed frequently did, visit the religious houses in that diocese
personally or by commission.
3. THE ORDER
Besides the supervision and help of the bishop, almost every
religious house had some connection with and assistance from the
Order to which it belonged. In the case of the great united
corporations like the Cluniacs, the Cistercians, the
Premonstratensians, and later the Carthusians, the dependence of
the individual monastery upon the centre of government was very
real both in theory and in practice. The abbots or superiors had to
attend at General Chapters, held, for instance, at Cluny, Citeaux, or
Prémontré, and were subject to regular visitations made by or in
behalf of the general superior. In the case of a vacancy the election
was supervised and the elect examined and confirmed either by, or
by order of, the chief authority, or, in the case of daughter-houses,
by the superior of the parent abbey. Even in the case of the
Benedictines, who did not form an Order in the modern sense of the
word, after the Council of Lateran in 1215, the monasteries were
united into Congregations, for common purposes and mutual help
and encouragement. In England there were two such unions,
corresponding to the two Provinces of Canterbury and York, and the
superiors met at regular intervals in General Chapters. Little is
known of the meetings of the Northern Province; but in the South

the records show that they were regularly held to the last. The first
and ordinary business of these General Chapters was to secure a
proper standard of regular observance; and whatever, after
discussion, was agreed upon, provided that it met with the approval
of the president of the meeting, was to be observed without any
appeal. Moreover, at each of these Chapters two or more prudent
and religious men were chosen to visit every Benedictine house of
the Province in the pope’s name, with full power to correct where
any correction might be considered necessary. In case these papal
Visitors found abuses existing in any monastery which might render
the deposition of the abbot necessary or desirable, they had to
denounce him to the bishop of the diocese, who was to take the
necessary steps for his canonical removal. If the bishop did not, or
would not act, the Visitors were bound to refer the case to the Holy
See. By the provisions of the Lateran Council in a.d. 1215, the
bishops were warned to see that the religious houses in their
dioceses were in good order, “so that when the aforesaid Visitors
come there, they may find them worthy of commendation rather
than of correction.” They were, however, warned to be careful “not
to make their visitations a burden or expense, and to see that the
rights of superiors were maintained, without injury to those of their
subjects.”
In this system a double security was provided for the well-being of
the monasteries. The bishops were maintained in their old position
as Visitors, and were constituted judges where the conduct of the
superior might necessitate the gravest censures. At the same time,
by providing that all the monasteries should be visited every three
years by monks chosen by the General Chapter and acting in the
name of the pope, any failure of the bishop to fulfil his duty as
diocesan, or any incapacity on his part to understand the due
working of the monastic system, received the needful corrective.
One other useful result to the monasteries may be attributed to the
regular meetings of General Chapter. It was by the wise provision of
these Chapters that members of the monastic Orders received the

advantage of a University training. Common colleges were
established by their decrees at Oxford and Cambridge, and all
superiors were charged to send their most promising students to
study and take their degrees in the national Universities. Strangely
enough as it may appear to us in these days, even in these colleges
the autonomy of the individual Benedictine houses seems to have
been scrupulously safeguarded; and the common college consisted
of small houses, in which the students of various monasteries dwelt
apart, though attending a common hall and chapel.
4. THE IMPROPRIATED CHURCHES
In regard to the external relations of the monastic houses, a word
must be said about their dealings with the parochial churches
appropriated to their use. Either by the gift of the king or that of
some lay patron, many churches to which they had the right of
presentation became united with monasteries, and a considerable
portion of the parish revenues was applied to the support of the
religious, to keeping up adequate charity, or “hospitality” as it was
called in the neighbourhood, or other such objects. The practice of
impropriation has been regarded by most writers as a manifest
abuse, and there is no call to attempt to defend it. The practice was
not confined, however, to the monks, or to the action of lay people
who found therein an easy way to become benefactors of some
religious house. Bishops and other ecclesiastics, as founders of
colleges and hospitals, were quite as ready to increase the revenues
of these establishments in the same way.
In order that a church might be legally appropriated to a religious
establishment the approval of the bishop had to be obtained, and
the special reasons for the donation by the lay patron set forth. If
these were considered satisfactory, the formal permission of the Holy
See was, at any rate after the twelfth century, necessary for the
completion of the transaction. The monastery became the patron of

the benefice thus attached to it, and had to secure that the spiritual
needs of the parish were properly attended to by the vicars whom
they presented to the cure. These vicars were paid an adequate
stipend, usually settled by episcopal authority.
Roughly speaking, the present distinction between a vicarage and a
rectory shows where churches had been appropriated to a religious
house or other public body, and where they remained merely
parochial. The vicar was the priest appointed at a fixed stipend by
the corporation which took the rectorial tithes. It has been calculated
that at least a third part of the tithes of the richest benefices in
England were appropriated either in part or wholly to religious and
secular bodies, such as colleges, military orders, lay hospitals, guilds,
convents; even deans, cantors, treasurers, and chancellors of
cathedral bodies were also largely endowed with rectorial tithes. In
this way, at the dissolution of the religious houses under Henry VIII.,
the greater tithes of an immense number of parish churches, now
known as vicarages, passed into the hands of the noblemen and
others who obtained grants of the property of the suppressed
monasteries.
Whilst the impropriation of churches to monastic establishments
undoubtedly took money out of the locality for the benefit of the
religious, it is but fair to recognise that in many ways the benefit
thus obtained was returned with interest. Not only did the monks
furnish the ranks of the secular priesthood with youths who had
received their early education in the cloister school or at the
almonry; but the churches and vicarages of places impropriated
were the special care of the religious. An examination of these
churches frequently reveals the fact that the religious bodies did not
hesitate to spend large sums of money upon the rebuilding and
adornment of structures which belonged to them in this way.

HENRY VII GIVING CHARTER TO MONKS AT WESTMINSTER HALL
5. KING AND PARLIAMENT
Of many of the religious houses, especially of the greater abbeys,
the king either was, or came to be considered, the founder. It has
already been pointed out what this relation to the Crown implied on
the part of the monks. Besides this the Crown could, and in spite of
the protests of those chiefly concerned, frequently, if not ordinarily
did, appoint abbots and other superiors of religious houses members
of the commissions of peace for the counties in which their
establishments were situated. They were likewise made collectors
for grants and loans to the Crown, especially when the tax was to be
levied on ecclesiastical property; and according to the extent of their

lands and possessions, like the lay-holders from the Crown, they had
to furnish soldiers to fight under the royal standard. In the same way
the abbot and other superiors could be summoned by the king to
Parliament as barons. The number of religious thus called to the
House of Peers at first appears to have depended somewhat upon
the fancy of the sovereign; it certainly varied considerably. In 1216,
for example, from the North Province of England eleven abbots and
eight priors, and from the South seventy-one abbots and priors—in
all ninety religious—were summoned to Parliament by Henry III. In
1272 Edward I. called only fifty-seven, mostly abbots, a few,
however, being cathedral priors; and in later times the number of
monastic superiors in the House of Peers generally included only the
twenty-five abbots of the greater houses and the prior of Coventry,
and these were accounted as barons of the kingdom.
6. THE MONASTIC TENANTS
The division of the monastic revenues between the various
obedientiaries for the support of the burdens of their special offices
was fairly general, at least in the great religious houses. It was for
the benefit of the house, inasmuch as it left a much smaller revenue
to be dealt with by the royal exchequer at every vacancy. It served,
also, at least one other good purpose. It brought many of the
religious into contact with the tenants of the monastic estates and
gave them more knowledge of their condition and mode of life;
whilst the personal contact, which was possible in a small
administration, was certainly for the mutual benefit of master and
tenant. Since the prior, sacrist, almoner and other officials all had to
look after the administration of the manors and farms assigned to
their care, they had to have separate granges and manor-halls. In
these they had to carry out their various duties, and meet their
tenants on occasions, as was the case, for example, at Glastonbury,
where the sacrist had all the tithes of Glastonbury, including West

Pennard, to collect, and had his special tithe-barn, etc., for the
purpose.
Two books, amongst others, The Rentalia et Custumaria of
Glastonbury, published by the Somerset Record Society, and the
Halmote Rolls of Durham, issued by the Surtees Society, enable any
student who may desire to do so, to obtain a knowledge of the
relations which existed between the monastic landlords and their
tenants. At the great monastery of the West Country the tenure of
the land was of all kinds, from the estates held under the obligation
of so many knights’ fees, to the poor cottier with an acre or two.
Some of the tenants had to find part of their rent in service, part in
kind, part in payment. Thus, one had to find thirty salmon, “each as
thick as a man’s fist at the tail,” for the use of the monastery; some
had to find thousands of eels from Sedgemoor; others, again, so
many measures of honey. Some of those who worked for the
monastery or its estates had fixed wages, as, for example, the
gardeners; others had to be content with what was given them.
Mr. Elton, in an appendix to the Glastonbury volume, has analysed
the information to be found in its pages, and from this some items of
interest may be given here. A cottier with five acres of arable land
paid 4d. less one farthing for rent, and five hens as “kirkset” if he
were married. From Michaelmas to Midsummer he was bound to do
three days’ labour a week of farm work on the monastic lands, such
as toiling on the fallows, winnowing corn, hedging, ditching, and
fencing. During the rest of the year, that is, in the harvest time, he
had to do five days’ work on the farm, and could be called upon to
lend a hand in any kind of occupation, except loading and carting.
Like the farmers, he had his allowance of one sheaf of corn for each
acre he reaped, and a “laveroc,” or as much grass as he could gather
on his hook, for every acre he mowed. Besides this general work he
had to bear his share in looking after the vineyard at Glastonbury.
Take another example of tenure: one “Golliva of the lake,” held a
three-acre tenement. It consisted of a croft of two acres and one
acre in the common field. She made a small payment for this; and

for extra work she had three sheaves, measured by a strap kept for
the purpose. When she went haymaking she brought her own rake;
she took her share in all harvest work, had to winnow a specified
quantity of corn before Christmas, and did odd jobs of all kinds, such
as carrying a writ for the abbot and driving cattle to Glastonbury.
The smaller cottagers were apparently well treated. A certain Alice,
for example, had half an acre field for which she had to bring water
to the reapers at the harvest and sharpen their sickles for them. On
the whole, though work was plenty and the life no doubt hard, the
lot of the Somerset labourer on the Glastonbury estate was not too
unpleasant. Of amusements the only one named is the institution of
Scot-ales, an entertainment which lasted two, or even three days.
The lord of the manor might hold three in the year. On the first day,
Saturday, the married men and youths came with their pennies and
were served three times with ale. On the Sunday the husbands and
their wives came; but if the youths came they had to pay another
penny. On the Monday any of them could come if they had paid on
the other days.
On the whole, the manors of the monastery may be said to have
been worked as a co-operative farm. The reader of the accounts in
this volume may learn of common meals, of breakfasts and
luncheons and dinners being prepared ready for those who were at
work on the common lands or on the masters’ farming operations. It
appears that they met together in the great hall for a common
Christmas entertainment. They furnished the great yule-log to burn
at the dinner, and each one brought his dish and mug, with a napkin
“if he wanted to eat off a cloth”; and still more curiously, his own
contribution of firewood, that his portion of food might be properly
cooked.
Of even greater interest is the picture of village life led by monastic
tenants which is afforded by the Durham Halmote Rolls.
“It is hardly a figure of speech,” writes Mr. Booth in the
preface of this volume, “to say we have (in these Rolls)

village life photographed. The dry record of tenures is
peopled by men and women who occupy them, whose
acquaintance we make in these records under the various
phases of village life. We see them in their tofts
surrounded by their crofts, with their gardens of pot-
herbs. We see how they ordered the affairs of the village
when summoned by the bailiff to the vill to consider
matters which affected the common weal of the
community. We hear of their trespasses and wrong
doings, and how they were remedied or punished, of their
strifes and contentions and how they were repressed, of
their attempts, not always ineffective, to grasp the
principle of co-operation, as shown by their by-laws; of
their relations with the Prior, who represented the Convent
and alone stood in relation of lord. He appears always to
have dealt with his tenants, either in person or through
his officers, with much consideration; and in the
imposition of fines we find them invariably tempering
justice with mercy.”
In fact, as the picture of mediæval village life among the tenants of
the Durham monastery is displayed in the pages of these Halmote
accounts, it would seem almost as if the reader were transported to
some Utopia of Dreamland. Many of the points that in these days
advanced politicians would desire to see introduced into the village
communities of modern England in the way of improved sanitary and
social conditions, and to relieve the deadly dulness of country life,
were seen in full working order in Durham and Cumberland in pre-
Reformation days. Local provisions for public health and general
convenience are evidenced by the watchful vigilance of the village
officials over the water supplies, the stringent measures taken in
regard to springs and wells, to prevent the fouling of useful streams,
as to the common places for washing clothes, and the regular times
for emptying and cleansing ponds and milldams.

Labour, too, was lightened and the burdens of life eased by co-
operation on an extensive scale. A common mill ground the corn of
the tenants, and their flour was baked into bread at a common oven.
A smith employed by the community worked at their will in a
common forge, and common shepherds and herdsmen watched the
sheep and cattle of the various tenants, when pastured on the fields
common to the whole community. The pages of the volume, too,
contain numerous instances of the kindly consideration extended to
their tenants by the monastic proprietors, and the relation which
existed between them was in reality rather that of rent-chargers
than of absolute owners. In fact, as the editor of this interesting
volume says: “Notwithstanding the rents, duties, and services and
the fine paid on entering, the inferior tenants of the Prior had a
beneficial interest in their holdings, which gave rise to a recognised
system of tenant-right, which we may see growing into a customary
right; the only limitation of the tenant’s right being inability, from
poverty or other cause, to pay rent or perform the accustomed
services.” And, it may be added, even when it was necessary for a
tenant on these accounts to leave, provision was made with the new
tenant to give the late owner shelter and a livelihood.

SENESCHAL JOHN WHITEWELL AND MOTHER

CHAPTER X
THE PAID SERVANTS OF THE MONASTERY
No account of the officials of a mediæval monastery would be
complete without some notice of the assistants, other than the
monks, who took so large a part in the administration. Incidentally
something has already been said about the paid lay officers and
servants; but their position requires that their place and work should
be discussed somewhat more fully. They were all of them salaried
servants; and frequently, if not generally, faithful, lifelong friends of
the monks, whose interest in the well-being of the establishment
with which they were connected was almost as keen and real as that
of the brethren themselves. In some of the greater houses their
number was very considerable, and even in small monasteries the
records of the dissolution make it clear that there were, at least in
most of them, a great number of such retainers. In many places the
higher lay offices, such as steward, cook, etc., became in process of
time, hereditary, and were much prized by the family in whose
possession they were. It was also possible, of course, that by default
of male heirs, the position might pass to the female line. Thus in one
case the office of cook in a great Benedictine monastery was held by
a woman in respect to her inheritance of the last holder. She became
the ward of the superior, and he had thus a good deal to say to her
marriage, by which she transmitted the office to her husband as her
dower. Among the various paid officials the following were the most
important.

1. THE CATERER, OR BUYER FOR THE
COMMUNITY
The caterer, says one Custumal, “ought to be a broad-minded and
strong-minded man: one who acts with decision, and is wise, just
and upright in things belonging to his office; one who is prudent,
knowing, discreet and careful when purchasing meat and fish in the
market or from the salesman.” Under the kitchener, the caterer had
to look after the cook and his assistants, and every day to see that
the expenses were properly and faithfully set down. He had to watch
that the right things were given out to those who had to prepare
them, and at the daily meals of the community it was his duty to
stand at the kitchen hatchway and see that they were served up in a
fitting manner. In the market, the buyer for the superior always gave
way to the caterer for the community. In the case of Edmundsbury
at least, it was settled by Abbot Sampson that this was always to be
so. Under the conventual caterer were two servants always ready at
his call to carry the provisions he purchased in the market to the
monastery. The stipend of the caterer was whatever had been
agreed as just, and he usually had clothes “according to his station,”
and certain provisions at his disposal.
2. THE ABBOT’S COOK
This official held more the position of a steward, or valet to the
superior, than that of a cook. He had to go each morning to the
abbot or prior for orders, and to find out what would be required for
the superior’s table for the day, and he had then to proceed to the
kitchener to inform him what had to be provided. He helped in the
kitchen on occasions such as great feasts, when he was asked to do
so by the kitchener; and as a matter of course, when there were
many strangers or other persons to be entertained and the work was
consequently heavy. For this and such-like services he received a

stipend from the kitchener; but his ordinary payment came from the
superior, who also furnished him with his livery. He was told by the
Custumals to remember that, although he was the abbot’s cook, he
had, nevertheless, to obey the kitchener in all things, and to look
conscientiously to try and prevent waste and superfluity in spices
and such other things as passed through his hands.
If he needed help, the abbot’s valet could have a boy to run on
errands and generally assist; and they were both warned that in the
season for pig-killing and bacon-curing they, like all other servants,
were to be ready to help in the important work of salting. He had, as
part of his duty, to keep a careful list of all the spoons, mugs, dishes,
and other table necessaries, and after meals to see that they were
clean; and, if not, to clean them before the close of the day. Once
each year the inventory had to be shown to, and checked by, the
kitchener.
3. THE LARDERER
The larderer should be “as perfect, just, and faithful a servant” as
could be found. He had charge of the keys of all the outhouses
attached to the great larder of the monastery, which in one
Custumal are specified as “the hay-house, the stockfish-house, and
the pudding-house.” These keys, together with that of the outer
larder itself, he had always to carry with him on his girdle, as he
alone might be responsible for their safety. In all matters he, too,
was to be under the kitchener, and not to absent himself without his
permission. Amongst his various duties a few may be mentioned
here. He had to grind and deliver in powder to the cook all the
pepper, mustard, and spices required for the cooking of the
conventual meals. When the convent were to have “bake-meats,”
such as venison, turbot, eels, etc., the larderer had to prepare the
dish for the cook, and to sprinkle it over with saffron. All the live
animals intended for the kitchen, such as sheep, bullocks, calves,

pigs, etc., had to pass through his hands. He had to see to the
killing, skinning, and preparing them for the spit; the tallow he kept
in order to provide the treasurer with material for the winter candles.
The larderer also had to see that the live birds, such as pheasants,
partridges, capons, hens, chickens, pigeons, etc., were fed properly,
and were ready for the table when the kitchener should need them.
In the same way the store of fish, both in the stews, and salted in
the fish-house, were under his charge, as were also the peas and
beans for the convent pottage.
4. THE COOK
For the infirmary, and especially for the use of those who had been
subjected to the periodical blood-letting, there was a special cook
skilled in the preparation of strengthening broths and soups. He was
the chief or meat-cook of the establishment, and had under him two
boys, one as a general helper, the other to act as his “turnbroach.”
He was appointed to his office by the abbot, and at least in the case
of some of the greater houses it was secured to him for life by a
formal grant. It was his duty to provide those who had been
“blooded” with a plate of meat broth on the second and third day,
and also to give them, and the sick generally, any particular dish
they might fancy. Moreover, he had to furnish the whole community
with soup, meat, and vegetables on all days when meat was eaten
by the whole convent.
He had also to see to the process of salting any meat in the proper
seasons, or whenever it might be necessary. He also prepared the
various soups or pottages for the community; for instance,
“Frumenty” on all Sundays, Tuesdays, and Thursdays, from August
1st to September 29th; or “Letborry,” made with milk, eggs, and
saffron on fish days, from July till October; or “Charlet,” the same
composition with the addition of pork, for other days during the
same time; or “Jussel,” from Easter to July; or “Mortrews,” in which

the quantity of meat was increased, and which was served on all
days, except those of abstinence, during the winter months, from All
Saints’ day to Lent.
One English Custumal warns the cook to reflect often that his work
in the kitchen is necessarily heavy and tedious; and that he should
endeavour to keep up a goodly feeling between himself and his
assistants, for “without this mutual assistance it is difficult” to do
what his office requires of him for the good of others. For his trouble
he had a fixed wage and a house; and many recognised perquisites,
the choppings of joints, and two joints from every other chine of
pork, as well as half the dripping that came from the joints roasted
for the community.
5. THE GUEST-HALL COOK
The cook to attend to the needs of visitors was appointed by the
cellarer, and had under him a boy to help in any way he might direct.
His office was frequently for life, and certainly, once appointed, he
could be removed only with difficulty. He had to get everything ready
for the entertainment of strangers and of the parents of the
religious, whenever they came to the monastery and at whatsoever
hour of the day or night. Besides this ordinary work he had to assist,
when disengaged, in preparing the meals for the monks, and in the
season for salting the pork and mutton, to help in that work with the
chief cook and the larderer. He was to be in all things obedient to
the kitchener in the matters of his office, and in the times of his
service was not to absent himself except with the permission of that
official. His wages were paid by the cellarer according to agreement;
and he had the usual kitchen perquisites of choppings and dripping.
6. THE FISH-COOKS

In the large monasteries, such as, for example, Edmundsbury, there
were two cooks for the fish-dishes: the first was properly called the
“fish-cook,” the other the “pittance-cook.” Their appointment was
made for life, and by letters-patent signed by the abbot in Chapter,
with the prior and the community as witnesses. Though called the
“fish-cooks” these servants had also to attend to the general work of
the kitchen, even on days when meat was eaten, and to cook the
meat and make the gravy required; whilst the “pittance-cook” was
specially detailed to fry or poach the eggs required for the extra
portions, or to prepare whatever else took their place in the dishes
served as pittances to the community, or to individuals such as the
president of the refectory, and the priest who had sung the High
Mass. These two cooks also had to help in the salting time, and in
other common work of the kitchen.
7. INFIRMARY COOK
To serve the sick a prudent, skilful cook was to be chosen by the
infirmarian, who, besides the knowledge of his art, should have
compassion and feel pity for the sufferings and afflictions of the sick.
Like the officers previously named, the appointment of the infirmary
cook was for life; but though he could not be moved at the whim of
a superior, he was not formally appointed in Chapter, but by a letter
from the infirmarian. Day and night he was to show himself
solicitous for the welfare of those in the infirmary, and be ready at
all times to make for them what they needed or might fancy. He,
too, had to help in the general kitchen, and he had to obtain thence
all the requisite food for those who were having their meals in the
infirmary. Like the rest of the above-named officials, he had to give
what help he could in the kitchen in the seasons of great pressure,
and in particular at the time for the winter salting, about St. Martin’s
Day.

When the infirmary cook or servant came to die, for his faithful
service he was borne to the grave, like all the other servants of the
monastery, by the whole convent. His body was met at the great
door of the church by the community in procession, and after Mass
had been celebrated for the repose of his soul by the sub-sacrist, the
monks carried his remains, as that of a good and faithful servant
gone to his reward, to his last resting-place. In some houses there
was even a special portion of the consecrated ground dedicated to
the burial of monastic servants: at Bury, for example, it was called
“Sergeant’s hill,” and the Custumal says that in that “venerable
monastery” such old friends “shall never be forgotten in the prayers
and devout supplications of the community.”
8. THE SALTER
The salter, who was also called the mustardarius, was appointed by
a letter of the kitchener; and like the rest he was irremovable after
his appointment, except for grave reasons, and then only with
difficulty. By his office he had to see to the supply and preparation of
all the mustard used in seasoning the dishes and by the brethren in
the various places where food was partaken, such as the refectory,
guest-hall, infirmary, etc. This was by no means the unimportant
office we might in these days be inclined to consider it, as it was
then considered useful if not necessary to take mustard with all
salted food, flesh or fish. The quantity thus required in a large
establishment was very considerable. The salter was also expected
to make some, if not all, the sauces required for certain dishes. At
Easter, for instance, he was to prepare “vertsauce” with vinegar for
the lamb, if the herb could be found for it; by which it may be
supposed that “mint-sauce” is meant, except that this particular
concoction was supposed also to go with mackerel as well as lamb!

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