现金内部控制.pptVIP

CHAPTER 8  Internal control and Cash;內部控制疏失=白領犯罪;Internal control;責任的建立 職責的劃分 憑證程序 實體、機械和電子控制 獨立內部查核 其他控制事項;PRINCIPLES OF INTERNAL CONTROL;Do you know?;法老王的internal control ;內部控制的原則;內部控制的原則;獨立內部查核人員：每月做出比較表，並向財務長 報告無法調整之差額;Limitations of Internal control;現金;現金;CONTROL OVER CASH RECEIPTS;.;Internal control over cash receipts:Over the counter receipts;;Internal control over cash receipts:;Internal control over cash receipts: Mail receipts;CONTROL OVER CASH DISBURSEMENTS;;Voucher system(付款憑單制度);電子資金轉帳(Electronic funds transfer, EFT);零用金(Petty cash Fund; Imprest system);EST