内部控制十大要点（Ten points of internal control）.docVIP

内部控制十大要点（Ten points of internal control） In this course, the teacher in the traditional novel Ma Jun Sheng, a vivid picture of the familiar scene for us. The first cashier, check the money and reconciliation, misappropriation of funds, undefended One of the loopholes: incompatible duties are not effectively separated. Money management accounts, the accounts regardless of money many units do not seem to do, essence. Phenomenon: 1. The cashier receives the bank statement and has the opportunity to forge the bill. 2, the cashiers balance sheet, may be reconciled with the balance, but in the process to cover up illegal allocation of funds means. 3, cashier preparation, payment, accounting vouchers. 4, reimbursement, payment process control, the cashier first for reimbursement, after the accounting, accounting documents, pressure for a long time, resulting in cash account is not in time. 5, cashier, a person arranged bank related business, other personnel basically do not contact the bank. Analysis: if a number of job positions are handled by a person (Department), there may be errors and disadvantages, and cover up the disadvantages. Countermeasures: these duties should be separated, authorize the approval of duties, the implementation of business positions, property custody duties, accounting records, job review, supervision duties. Second, vacation, travel, busy hands, temporary arrangements for disaster to break Loophole two: staff temporary vacation or business trip, the lack of a clear job agent and job transfer system. Phenomenon: 1. Influence the normal development of work. 2, lead to incompatible duties by the same person, increase the risk of fraud. 3, the relevant provisions are not clear, may form internal control vacuum, leading to internal control failure. Countermeasures: make the work handover agent arrangement example, formulate the AB angle, the system inside makes the explicit provision. Third back to the water does not rot is old as a recipe for the r