PRINCIPLESOFINTERNALCONTROL Establishmentofresponsibility责任的建立:controlismosteffectivewhenonlyonepersonisresponsibleforagiventask.Segregationofduties职责的分离:theworkofoneemployeeshouldprovideareliablebasisforevaluatingtheworkofanotheremployee.Documentationprocedures过程证据化:documentsshouldprovideevidencethat...
Segregation of duties职责的分离: 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 IN 4、TERNAL CONTROL,Physical, mechanical...
3、on is responsible for a given task.Segregation of duties职责的分别: 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 INTE...
求翻译:To ensure safekeeping of petty cash proper segregation of duties on the petty cash function, i.e. documentation, review and approval是什么意思?待解决 悬赏分:1 - 离问题结束还有 To ensure safekeeping of petty cash proper segregation of duties on the petty cash function, i.e. documentatio...
Ideally, each of these steps is carried out by separate employees following the principle of segregation of duties. In other words, employees who count money should not also prepare deposits or secure cash. This makes it difficult to commit fraud without at least two employees agreeing to do ...
(一)內部控制的原則(Principles of Internal Control) 1、責任之確立(Establishment of Responsibility) =>將責任分派予特定個人,某項既定工作僅由一人負責時,內部控制才能達到 效果。 =>確立責任包括交易的授權及核准。 2、職能分工(Segregation of Duties) =>相關活動的責任應分派給不同的個人 例:在進貨及銷貨時...
Compliance with regulatory requirements like Sarbanes-Oxley Act (SOX) necessitates stringent controls over cash handling and clear segregation of duties to prevent fraudulent activities. Lastly, in the context of global commerce and digitalization, cash management has evolved to include electronic ...
Arrange duties so that the employee who handles cash receipts does not record the receipts in the accounting records. This control feature follows the general principle of segregation of duties given earlier in the chapter, as does the next principle. ...
When the bank detects the error, it will return the check separately with a note of explanation to the depositor. PROBLEM SET B Problem 8-1B (20 minutes) 1. Violates both applying technological control and effective segregation of duties. It is safe to assume that Latisha Tally has ...
(1)Establishmentofresponsibility:將責任分派予特定個人(一人負責,責任釐清)。(2)Segregationofduties(divisionofwork）:1.精神:甲員工的工作可由乙員工評核:a.相關活動(relatedactivities)的責任分配給不同人b.管帳(會計責任accountability)與保管資產者的任要分離(如管錢不管帳,管帳不管錢)2.相關活動如:a.採購活動...