山东大学-会计学基础-课件第一章.pptVIP

四：内部控制与牵制制度 内部控制制度是企业旨在保护财产物资安全、会计信息真实、可靠提高经营效率、激励员工遵守公司各项规章制度而建立的一系列程序。 内部牵制制度指不相容职务的分离与牵制。 第五节 会计工作组织 账证、账账、账表、账实核对控制 财产物资采购、验收、保管、盘点、现金管 理等控制 牵 制 出纳不兼管稽核、档案保管及收入、费用、债权、债务账目登记工作 账、钱、物三者分管，会计与出纳分管，经办与审批分管等。 控制 Forms of Business Entities Sole Proprietorship Partnership Corporation * Proprietorships and partnerships that are set up as LLCs( Limited Liability companies) provide limited liability. Characteristics of Businesses * * Owners of a corporation are called shareholders (or stockholders). Shareholders are not personally liable for corporate acts. When a corporation issues only one class of stock, wecall it common stock (or capital stock). Corporation Purpose of Internal Control The Sarbanes-Oxley Act requires managers and auditors of public companies to document and certify the system of internal controls. Specific requirements related to auditors are: Auditors must evaluate internal controls and issue internal control reports. Auditors of a client are restricted as to what consulting  services they can perform for that client. The person leading an audit can serve no more than seven years without a two-year break. Auditors’ work is overseen by the Public Company Accounting Oversight Board. Harsh penalties exist for violators – sentences up to 25 years in prison with severe fines. Purpose of Internal Control The Sarbanes-Oxley Act requires managers and auditors of public companies to document and certify the system of internal controls. Specific requirements related to auditors are: Auditors must evaluate internal controls and issue internal control reports. Auditors of a client are restricted as to what consulting  services they can perform for that client. The person leading an audit can serve no more than seven years without a two-year break. Auditors’ work is overseen by the Public Company Accounting Oversight Board. Harsh penalties exist for violators – sentences up to 25 years in prison with sev