分享SOX404在企业控制的模板.pptVIP

Key controls per Business Cycle 01: Order to cash 02: Procurement 03: Production  04: Supply chain 05: Payroll  06: RD 07: PPE 08: Local Financial Closing (all accounts) 10: TAX 11: Pensions 12: Local Cash Management / IHB / Cash pool / Foreign Exchange 13: Intellectual Property 14. Local Legal Affairs * * Segregation of duties (e.g. client acceptance, order handling, dispatching and managing accounts receivable) Controls over client master data (input and maintenance) Orders and invoices are sequentially numbered Controls over the authorization of prices (check if agreement is in line with pricing), discounts, credit notes, bonuses Controls over the complete invoicing of shipments / Check that all orders = are shipped = are invoiced = are collected Reconciliation between shipments / stock supply and invoices Controls on collectibility (client acceptance, credit checkand aging analysis) Controls over estimating provision (e.g. calculation, authorization, disclosure) Reconciliation between cash / bank (receipts) and outstanding debtors Reconciliation between subledger and G/L Controls over disclosures (A-form 67) Analytical review on figures (budget versus actual and similar periods: disclosure on deviations) Controls over foreign currencies Controls over VAT Controls over delivery terms for timing issues IFRS Policies and procedures Key controls over financial reporting Control Objective types / Assertions (Sub)process / activities Financial Statement Caption A firm Private collection of AR / Bonuses / Rebates / Credit notes / Sailing Stock Fraud areas Valuation provision / Profit recognition / Disclosure Accounting policies Write-offs / Credit notes / Rebates / Bonuses/ debtors stocks / hedge results Non-routine / non-systematic transactions Validity / Existence Ownership (rights and obligations) Accuracy Valuation Timing / Cut-off Completeness Presentation and Disclosure Relevant F/S assertions Order to cash Major clas