CASH 内部控制和现金(ppt 43)英文版培训教材.pptVIP

INTERNAL CONTROL AND CASH 内部控制和现金;Establishment of responsibility 责任的建立: control is most effective when only one person is responsible for a given task. Segregation of duties职责的分离: the work of one employee should provide a reliable basis for evaluating the work of another employee. Documentation procedures过程证据化: documents should provide evidence that transactions and events have occurred.;Physical, mechanical, and electronic controls 物理控制: relate primarily to the safeguarding of assets and enhancing accuracy and reliability of the accounting records. Independent internal verification 独立的内部验证: the review, comparison, and reconciliation of information from two sources. Other controls其他控制: bonding of employees who handle cash, rotating轮换 employee’s duties, and requiring employees to take vacations休假.;Safes, and safety deposit boxes for cash and business papers Locked warehouses and storage cabinets for inventories and records Computer facilities with pass key access; MECHANICAL AND ELECTRONIC CONTROLS;To obtain maximum benefit from independent internal verification: 1 The verification should be made periodically or on a surprise basis. 2 The verification should be done by an employee who is independent of the personnel responsible for the information. 3 Exceptions should be reported to a management level that can take appropriate corrective action.;Independent internal verification is often assigned to internal auditors内部审计师. Internal auditors evaluate the effectiveness of the company’s system of internal control on a continuous basis. Internal auditing is a professional activity within a company, often with direct access to the board of directors.;Makes monthly comparisons: reports any unreconcilable differences to treasurer;Costs of establishing control procedures should not exceed their expected benefits according to the concept