CASH 内部控制和现金.ppt

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1、INTERNALCONTROLANDCASH内部控制和现金Defineinternalcontrol.Principlesofinternalcontrol.Internalcontroltocashreceipts.Internalcontroltocashdisbursements.Operationofapettycashfund.Controlfeaturesofabankaccount.Prepareabankreconciliation.MainPointsInternalcontrolco

2、nsistsoftheplanoforganizationandalltherelatedmethodsandmeasuresadoptedwithinabusinessinorderto:1safeguarditsassetsand2enhancetheaccuracyandreliabilityofitsaccountingrecords.INTERNALCONTROL内部控制Establishmentofresponsibility责任的建立:controlismosteffectivewheno

3、nlyonepersonisresponsibleforagiventask.Segregationofduties职责的分离:theworkofoneemployeeshouldprovideareliablebasisforevaluatingtheworkofanotheremployee.Documentationprocedures过程证据化:documentsshouldprovideevidencethattransactionsandeventshaveoccurred.PRINCIPL

4、ESOFINTERNALCONTROLPhysical,mechanical,andelectroniccontrols物理控制:relateprimarilytothesafeguardingofassetsandenhancingaccuracyandreliabilityoftheaccountingrecords.Independentinternalverification独立的内部验证:thereview,comparison,andreconciliationofinformationfr

5、omtwosources.Othercontrols其他控制:bondingofemployeeswhohandlecash,rotating轮换employee’sduties,andrequiringemployeestotakevacations休假.PRINCIPLESOFINTERNALCONTROLSafes,andsafetydepositboxesforcashandbusinesspapersLockedwarehousesandstoragecabinetsforinventorie

6、sandrecordsComputerfacilitieswithpasskeyaccessPHYSICALCONTROLSMECHANICALANDELECTRONICCONTROLSAlarmstopreventbreak-insTelevisionmonitorstodetertheftTimeclocksforrecordingtimeworkedToobtainmaximumbenefitfromindependentinternalverification:1Theverifications

7、houldbemadeperiodicallyoronasurprisebasis.2Theverificationshouldbedonebyanemployeewhoisindependentofthepersonnelresponsiblefortheinformation.3Exceptionsshouldbereportedtoamanagementlevelthatcantakeappropriatecorrectiveaction.INDEPENDENTINTERNALVERIFICATI

8、ONIndependentinternalverificationisoftenassignedtointernalauditors内部审计师.Internalauditorsevaluatetheeffectivenessofthecompany’ssystemofinternalcontrolonacontinuousbasis.Internalauditingisaprofessionalactivitywithinacompany,