《controlself-assessmentworkshop》(53頁(yè))-經(jīng)營(yíng)管理-文庫(kù)吧
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【正文】 exual misconduct ? Potential conflict of interest ? Misappropriation of funds。 fraudulent accounting ? Anything goes in this department. 13 Do you have any tips? ? U. T. System and institutional policies and procedures (page 11). ? Departmental policies and procedures manual. ? Ethics and the U. T.. System: A Brief Practical Guide。 discuss issues. ? Good human resource management. ? Ethical behavior。 set higher standard. 14 Control Environment Evaluation (page 12) Complete Form 15 Break 10 Minutes 16 Internal Control Process Establish Control Environment Implement Control Activities Perform Risk Assessment Goals amp。 Objectives Monitor Performance Information Communication and and 17 Written goals and objectives? ? Internal control is pointless without goals and objectives (page 13). ? Written goals and objectives focus efforts toward desired outes. ? Written goals and objectives provide a rationale for resource allocation. ? Written goals and objectives are evidence of thoughtful management. 18 What objectives do we need? ? Mission statement. ? Operations objectives. ? Financial reporting objectives. ? Compliance objectives. ? Objectives for the department. ? Objectives for all significant activities. 19 Group Exercise (page 14) Mission Significant Activities Compliance Requirements 20 Internal Control Process Establish Control Environment Implement Control Activities Perform Risk Assessment Goals amp。 Objectives Monitor Performance Information Communication and and 21 What is risk assessment? ? Risk assessment is (1) the identification of risks to the achievement of objectives and (2) the analysis of identified risks (page 15). ? A risk is anything that could jeopardize the achievement of an objective. 22 How do we identify risks? ? You know your risks. ? For each objective, ask yourself: ? What could go wrong? ? What assets do we need to protect? ? How could someone steal from us? ? What is our greatest legal exposure? ? Identify risks at the department level and at the activity (or process) level. 23 What is risk analysis? ? Risk analysis is the process of determining which risks are significant. ? For each identified risk, ask two questions: ? What is the likelihood of occurrence? ? What is the potential impact? ? A risk is significant if it has a reasonable likelihood of occurrence and a large potential impact. 24 Individual Exercise (page 16) Risk Assessment 25 What could go wrong? ? Hire someone who does not have requisite skills. ?
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