CASH 内部控制和现金(ppt 43)英文版(1)

来自中国最大的资料库下载•Defineinternalcontrol.•Principlesofinternalcontrol.•Internalcontroltocashreceipts.•Internalcontroltocashdisbursements.•Operationofapettycashfund.•Controlfeaturesofabankaccount.•Prepareabankreconciliation.MainPoints来自内部控制来自中国最大的资料库下载Establishmentofresponsibility责任的建立:controlismosteffectivewhenonlyonepersonisresponsibleforagiventask.Segregationofduties职责的分离:theworkofoneemployeeshouldprovideareliablebasisforevaluatingtheworkofanotheremployee.Documentationprocedures过程证据化:documentsshouldprovideevidencethattransactionsandeventshaveoccurred.PRINCIPLESOFINTERNALCONTROL来自中国最大的资料库下载Physical,mechanical,andelectroniccontrols物理控制:relateprimarilytothesafeguardingofassetsandenhancingaccuracyandreliabilityoftheaccountingrecords.Independentinternalverification独立的内部验证:thereview,comparison,andreconciliationofinformationfromtwosources.Othercontrols其他控制:bondingofemployeeswhohandlecash,rotating轮换employee’sduties,andrequiringemployeestotakevacations休假.PRINCIPLESOFINTERNALCONTROL来自中国最大的资料库下载Safes,andsafetydepositboxesforcashandbusinesspapersLockedwarehousesandstoragecabinetsforinventoriesandrecordsComputerfacilitieswithpasskeyaccessPHYSICALCONTROLS来自Alarmstopreventbreak-insTelevisionmonitorstodetertheftTimeclocksforrecordingtimeworked来自来自中国最大的资料库下载Independentinternalverificationisoftenassignedtointernalauditors内部审计师.Internalauditorsevaluatetheeffectivenessofthecompany’ssystemofinternalcontrolonacontinuousbasis.Internalauditingisaprofessionalactivitywithinacompany,oftenwithdirectaccesstotheboardofdirectors.INDEPENDENTINTERNALVERIFICATION来自来自中国最大的资料库下载Costsofestablishingcontrolproceduresshouldnotexceedtheirexpectedbenefitsaccordingtotheconceptofreasonableassurance.Thehumanelementisalsoanimportantfactor.AgoodsystemcanbecomeineffectivethroughemployeecarelessnessCollusion合谋mayresultwhentwoormoreindividualsworktogethertogetaroundprescribedcontrolsandmaysignificantlyimpairtheeffectivenessofasystem.LIMITATIONSOFINTERNALCONTROL内部控制的限制来自中国最大的资料库下载Cashincludescoins,currency,checks,moneyorders,andmoneyonhandorondepositatabankorsimilardepository.Internalcontrolovercashisimperativeinordertosafeguardcashandassuretheaccuracyoftheaccountingrecordsforcash.CASH现金来自中国最大的资料库下载Onlydesignatedpersonnelshouldbeauthorizedtohandleorhaveaccesstocashreceipts.Differentindividualsshould:1receivecash2recordcashreceipttransactions3havecustodyofcashINTERNALCONTROLOVERCASHRECEIPTS接受现金的内部控制来自中国最大的资料库下载Documentsshouldinclude:remittanceadvices,cashregistertapes,depositslipsCashshouldbestoredinsafesandbankvaultsAccesstostorageareasshouldbelimitedtoauthorizedpersonnel来自中国最大的资料库下载Dailycashcountsanddailycomparisonsoftotalreceipts.Allpersonnelwhohandlecashreceiptsshouldbebondedandrequiredtotakevacations.Controlofover-the-counterreceiptsiscenteredoncashregistersthatarevisibletocustomers.来自中国最大的资料库下载Paymentsaremadebycheck支票ratherthanbycash,exceptforpettycash零用现金transactions.Onlyspecifiedindividualsshouldbeauthorizedtosignchecks.Differentdepartmentsorindividualsshouldbeassignedthedutiesofapprovinganitemforpaymentandpayingit.INTERNALCONTROLOVERCASHDISBURSEMENTS现金支付的内部控制来自中国最大的资料库下载Pre-numberedchecksshouldbeusedandeachcheckshouldbesupportedbyanapprovedinvoiceorotherdocument.Blankchecks空白支票shouldbestoredinasafe.1Accessshouldberestrictedtoauthorizedpersonnel.2Acheckwritermachineshouldbeusedtoimprinttheamountonthecheckinindelibleink.来自中国最大的资料库下载Eachcheckshouldbecomparedwiththeapprovedinvoicebeforeitisissued.Followingpayment,theapprovedinvoiceshouldbestampedPAID.来自中国最大的资料库下载ElectronicFundsTransfer(EFT)isadisbursementsystemthatuseswire,telephone,orcomputertosendcashfromonelocationtoanother.Regularpaymentssuchasthoseforhouse,car,andutilitiesarefrequentlymadebyEFT.ELECTRONICFUNDSTRANSFER电子资金划账来自中国最大的资料库下载Apettycashfundisusedtopayr