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单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,来自,中国最大的资料库下载,INTERNAL CONTROL AND CASH,内部控制和现金,1,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,2,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 and,2,enhance the accuracy and reliability of its accounting records,.,INTERNAL CONTROL,内部控制,3,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职责的别离: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,4,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,employees duties,and requiring employees to,take vacations,休假,.,PRINCIPLES OF INTERNAL CONTROL,5,Safes,and safety deposit boxes for cash and business papers,Locked warehouses and storage cabinets for inventories and records,Computer facilities with pass key access,PHYSICAL CONTROLS,6,MECHANICAL AND ELECTRONIC CONTROLS,Alarms to prevent break-ins,Television monitors to deter theft,Time clocks for recording time worked,7,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 employee who is independent of the personnel responsible for the information.,3,Exceptions should be reported to a management level that can take appropriate corrective action.,INDEPENDENT INTERNAL VERIFICATION,8,Independent internal verification,is often assigned to,internal auditors,内部审计师,.,Internal auditors evaluate the effectiveness of the companys system of internal control on a continuous basis.,Internal auditing is a professional activity within a company,often with direct access to the,board of directors,.,INDEPENDENT INTERNAL VERIFICATION,9,Makes monthly comparisons:reports any unreconcilable differences to treasurer,Maintains cash balances Maintains custody of per books cash on hand,Independent Internal Verification,COMPARISON OF SEGREGATION OF DUTIES PRINCIPLE WITH INDEPENDENT INTERNAL VERIFICATION PRINCIPLE,Accounting Employee A,Assistant Cashier B,Assistant Treasurer C,Segregation of Duties,10,Costs,of establishing control procedures should not exceed their expected,benefits,according to the concept of reasonable assurance.,The,human element,is also an important factor.A good system can become ineffective through employee carelessness,Collusion,合谋,may result when two or more individuals work together to get around prescribed controls and may significantly impair the effectiveness of a system,.,LIMITATIONS OF INTERNAL CONTROL,内部控制的限制,11,12,Cash,includes coins,currency,checks,money orders,and money on hand or on deposit at a bank or similar depository.,Internal control over cash is imperative in order to safeguard cash and assure the accuracy of the accounting records for cash.,CASH,现金,13,Only designated personnel should be authorized to handle or have access to cash receipts.,Different individuals should:,1,receive cash,2,record cash receipt transactions,3,have custody of cash,INTERNAL CONTROL OVER CASH RECEIPTS,接受现金的内部控制,14,Documents should include:remittance advices,cash register tapes,deposit slips,Cash should be stored in safes and bank vaults,Access to storage areas should be limited to authorized personnel,15,Daily cash counts and daily comparisons of total receipts.,All personnel who handle cash receipts should be bonded and required to take vacations.,Control of over-the-counter receipts is centered on cash registers that are visible to customers.,16,Payments are made by,check,支票,rather than by cash,except for,petty cash,零用现金,transactions.,Only specified individuals should be authorized to sign checks.,Different departments or individuals should be assigned the duties of approving an item for payment and paying it.,INTERNAL CONTROL OVER CASH DISBURSEMENTS,现金支付的内部控制,17,Pre-numbered checks should be used and each check should be supported by an approved invoice or other document.,Blank checks,空白支票,should be stored in a safe.,1,Access should be restricted to authorized personnel.,2,A check writer machine should be used,to imprint the amount on the check in,indelible ink.,18,Each check should be compared with the approved invoice before it is issued.,Following payment,the approved invoice should be
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