固定資產(chǎn)控制自我評(píng)估的調(diào)查問(wèn)卷-wenkub
2023-04-08 23:52:30 本頁(yè)面
【正文】 計(jì)科目的核對(duì)調(diào)節(jié)。額外的報(bào)告及審核程序或現(xiàn)場(chǎng)檢查也可以確保舞弊的發(fā)現(xiàn)。請(qǐng)?jiān)谶m當(dāng)?shù)目崭駜?nèi)填上 “X” 以表示有關(guān)的控制活動(dòng)目前是否存在。管理層審核并批準(zhǔn)固定資產(chǎn)的購(gòu)置申請(qǐng)文件。固定資產(chǎn)收訖后立即加上標(biāo)簽并被輸入固定資產(chǎn)系統(tǒng)。固定資產(chǎn)被安置在安全的地方。實(shí)物盤(pán)點(diǎn)結(jié)果被記錄在固定資產(chǎn)檔案中。評(píng)價(jià)：____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ 控制目標(biāo)：準(zhǔn)確地計(jì)算折舊。折舊被設(shè)置為一項(xiàng)自動(dòng)化的常規(guī)交易。評(píng)價(jià)：____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________控制目標(biāo)：控制成本超支及非預(yù)算成本。超額支出的會(huì)計(jì)分錄在記賬前由管理層審閱，并于過(guò)賬后由管理層批準(zhǔn)。每月固定資產(chǎn)余額與明細(xì)賬進(jìn)行核對(duì)調(diào)節(jié)。評(píng)價(jià)：____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________控制目標(biāo)：適時(shí)地授權(quán)并執(zhí)行固定資產(chǎn)的處置/報(bào)廢。固定資產(chǎn)處置/報(bào)廢的成本及有關(guān)損益在記賬前由管理層批準(zhǔn)，并記錄在固定資產(chǎn)檔案中。固定資產(chǎn)受到保護(hù)。適時(shí)地授權(quán)并執(zhí)行固定資產(chǎn)的處置/報(bào)廢。員工和管理層能夠獲得對(duì)資本性支出流程進(jìn)行控制所需要的信息
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