CASH内部控制和现金英文版.pptVIP

INTERNAL CONTROL AND CASH 内部控制和现金第一页，共四十四页。 Define internal control.Principles of internal control.Internal control to cash receipts.Internal control to cash disbursements.Operation of a petty cash fund.Control features of a bank account.Prepare a bank reconciliation. Main Points第二页，共四十四页。 Internal control consists of the plan of organization and all the related methods and measures adopted within a business in order to:1 safeguard its assets and2 enhance the accuracy and reliability of its accounting records.INTERNAL CONTROL 内部控制第三页，共四十四页。 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.PRINCIPLES OF INTERNAL CONTROL第四页，共四十四页。 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.PRINCIPLES OF INTERNAL CONTROL第五页，共四十四页。 Safes, and safety deposit boxes for cash and business papers Locked warehouses and storage cabinets for inventories and recordsComputer facilities with pass key access PHYSICAL CONTROLS第六页，共四十四页。 MECHANICAL AND ELECTRONIC CONTROLSAlarms to prevent break-insTelevision monitors to deter theftTime clocks for recording time worked第七页，共四十四页。 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 em