最新内部控制和现金(英文版)ppt课件.ppt

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1、内部控制和现金(英文版)Defineinternalcontrol.Principlesofinternalcontrol.Internalcontroltocashreceipts.Internalcontroltocashdisbursements.Operationofapettycashfund.Controlfeaturesofabankaccount.Prepareabankreconciliation.MainPointsInternalcontrolconsistsoftheplanoforganizationa

2、ndalltherelatedmethodsandmeasuresadoptedwithinabusinessinorderto:1safeguarditsassetsand2enhancetheaccuracyandreliabilityofitsaccountingrecords.INTERNALCONTROL内部控制MECHANICALANDELECTRONICCONTROLSAlarmstopreventbreak-insTelevisionmonitorstodetertheftTimeclocksforrecordi

3、ngtimeworkedToobtainmaximumbenefitfromindependentinternalverification:1Theverificationshouldbemadeperiodicallyoronasurprisebasis.2Theverificationshouldbedonebyanemployeewhoisindependentofthepersonnelresponsiblefortheinformation.3Exceptionsshouldbereportedtoamanagemen

4、tlevelthatcantakeappropriatecorrectiveaction.INDEPENDENTINTERNALVERIFICATIONIndependentinternalverificationisoftenassignedtointernalauditors内部审计师.Internalauditorsevaluatetheeffectivenessofthecompany’ssystemofinternalcontrolonacontinuousbasis.Internalauditingisaprofes

5、sionalactivitywithinacompany,oftenwithdirectaccesstotheboardofdirectors.INDEPENDENTINTERNALVERIFICATIONMakesmonthlycomparisons:reportsanyunreconcilabledifferencestotreasurerMaintainscashbalancesMaintainscustodyofperbookscashonhandIndependentInternalVerificationCOMPAR

6、ISONOFSEGREGATIONOFDUTIESPRINCIPLEWITHINDEPENDENTINTERNALVERIFICATIONPRINCIPLEAccountingEmployeeAAssistantCashierBAssistantTreasurerCSegregationofDutiesCostsofestablishingcontrolproceduresshouldnotexceedtheirexpectedbenefitsaccordingtotheconceptofreasonableassurance.

7、Thehumanelementisalsoanimportantfactor.AgoodsystemcanbecomeineffectivethroughemployeecarelessnessCollusion合谋mayresultwhentwoormoreindividualsworktogethertogetaroundprescribedcontrolsandmaysignificantlyimpairtheeffectivenessofasystem.LIMITATIONSOFINTERNALCONTROL内部控制的限

8、制Cashincludescoins,currency,checks,moneyorders,andmoneyonhandorondepositatabankorsimilardepository.Internalcontrolovercashisimperat