《controlself-assessmentworkshop》(53頁)-經營管理-預覽頁
【正文】 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。 noted on office calendar. ? Subscribe to association magazine which has retail prices of chemicals。 only Accountant can update system. ? Physical inventory every six months. ? Accountant produces monthly report of aged accounts receivables。 Objectives Monitor Performance Information Communication and and 45 What is monitoring? ? Monitoring is the assessment of internal control performance over time to determine whether internal control is adequately designed, properly executed, and effective (page 32). ? Ongoing supervisory activities ? Periodic evaluations – Selfassessment – Peer review – Internal audit 46 When is internal control effective? ? All five internal control ponents are present and functioning as designed. ? The Board of Regents and management have reasonable assurance that: ? They understand the extent to which operations objectives are being achieved. ? Published financial statements are being prepared reliably. ? Applicable laws and regulations are being plied with. 47 What needs to be done before Session 2? ? “To Do List” (page 33) ? Control Environment Action Plan ? Assess risks at department level ? Risk/Control Worksheets for significant activities ? Worksheet Checklist for draft Risk/Control Worksheets (page 34) ? Make sure that risks at the department level are addressed in Risk/Control Worksheets. 48 Summary Test (page 35) Internal Control 49 Session 1 Evaluation (page 36) Thanks for ing! 50 Control SelfAssessment Workshop Session 2 The University of Texas System 51 Employee Presentations (page 37) Overview Flowchart Draft Risk/Control Worksheet Questions/Suggestions 52 Now what? ? Make suggested changes to Risk/Control Worksheets. ? Test controls (page 38). ? Internal Auditor reviews/tests selfassessment. ? Issue selfassessment report. ? Memorandum to senior management (page 39) ? Control Environment Action Plan ? Risk/Control Worksheets ? Internal Auditors’ Reports (page 40) 53 Workshop Evaluation (page 44) Thanks for ing
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