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1、内控审计provisionsandtimelimits,monitoringinstrumentsandequipmentinstallation,Embedmentmeasuressubmittedplans,plantingdetailsandmeasuresofprotectionsubmittedtothesupervisorforapproval.(3)constructionofIBoardwillbecoordinatedundertheauspicesofthesupervisor'smonitor
2、ingequipmentinstallation,Embedmentinterferenceandcivilconstructionandequipmentinstallation,Embedmentplansincludedintheconstructionschedule,plantedforthetimelyprovisionofnecessaryfaceandworkinghours.(4)willstrictlyfollowtheapprovedinstallation,Embedmentinthecon
3、structionplanandmanufacturersusethespecificationofproceduresandmethodsofmonitoringinstrumentsandequipmentinstallation,Embedment.Buriedintheinstallprocess,ICouncilinspectorsshouldworkcloselywiththesupervisor,supervisortoreportproblemsinatimelymanner,andtoprovid
4、erelevantqualityrecords.(5)constructionprocessduetodamagecausedbyanymonitoringequipmentforconstruction,wewillpromptlyrepairorreplaceequipmentcausedtheshiftshouldbecorrectedimmediately,untilasupervisorrecognizedandmadedetailedrecords.(6)monitoringequipmentinsta
5、llation,Embedmentandallrelatedwork第85页共85页业务循环内部控制及测试工作底稿销售收款循环 举例：S公司现行的销售政策和程序业经董事会批准，如果需对该项政策和程序作出任何修改，均应经董事会批准后方能执行。本年度该项政策和程序没有发生变化。S公司的产品主要为电子感应器、光感器、集成电路块，通用性较强。所有产品按订单生产，其中约计95%的产品系销售给国外中间商，全部采用海运方式，以货物离岸作为风险、报酬转移的时点。通常情况下，这些顾客于每年年初与公司签订一份包含全年预计所需商品数量
6、、基本单价等条款的一揽子采购意向。顾客采购意向的重要条款由董事会审批，并授权总经理签署。S公司根据顾客采购意向总体安排采购原材料及生产计划，实际销售业务发生时，S公司还需与顾客签订出口销售合同。对于向国内销售的部分，S公司根据订单金额和估算毛利情况，分别授权不同级别人员确定是否承接。 S公司使用Y系统处理销售与收款交易，自动生成记账凭证和顾客清单，并过至营业收入和应收账款明细账和总账。销售与收款业务涉及的主要人员职 务姓 名总经理×××财务经理×××会计主管×××出纳员×××应收账款记账员×××应收账款主管×××
7、办税员×××信用管理经理×××销售经理×××信息管理员×××业务员×××生产计划经理×××生产经理×××provisionsandtimelimits,monitoringinstrumentsandequipmentinstallation,Embedmentmeasuressubmittedplans,plantingdetailsandmeasuresofprotectionsubmittedtothesupervisorforapproval.(3)constructionofIBoardwillbecoo
8、rdinatedundertheauspicesofthesupervisor'smonitoringequipmentinstallation,Embedmentinterferenceandcivilconstructionandequipmentinstallation,Embedmentplansincludedintheconstructionsc
