ACL白皮书-定购-付款循环的控制保证.pdfVIP

ACL Continuous Controls Monitoring Controls Assurance for the Purchase-to-Payment Cycle D I S C U S S I O N P A P E R PURCH A SING , PAYA BL ES PAYM EN T S BACKGROUN D Organizations are increasing the automation of their purchasing, payables, and payments processes to reduce costs, gain efficiencies, and support compliance with regulatory requirements and business policies. Even the most sophisticated enterprise systems may not incorporate all the controls necessary to ensure complete operational effectiveness or guard against error, misuse, and fraud. Users of such systems are adept at finding ways around built-in application controls to keep up with demanding workloads. Less scrupulous users are even more skilled at exploiting areas of weakness, given the opportunity. Compounding the issue, built-in application controls are time-consuming and costly to maintain, and rarely keep up with business process or regulatory changes. These issues, comb