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【正文】 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 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。 develop testing plan – Outline control selfassessment report 6 What is internal control? ? Definition (page 7). ? Ongoing process ? Effected by everyone ? Reasonablenot absoluteassurance ? Applies to: – Operations objectives – Financial reporting objectives – Compliance objectives 7 What process? ? The internal control process has five ponents (page 8): ? Control environment ? Risk assessment ? Control activities ? Information and munication ? Monitoring ? All five must be present to be effective. 8 Internal Control Process Establish Control Environment Implement Control Activities Perform Risk Assessment Goals amp。 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。 annual renewal notice. ? Storeroom is locked when employees are not present。 management needs information to effect control (page 31). ? Information about plans, risks, and performance. ? Information in a form and timeframe that is useful. ? Information from internal and external sources. ? When pleting a Risk/Control Worksheet for a significant activity (or process), evaluate the quality of related information and munication systems. 44 Internal Control Process Establish Control Environment Implement Control Activities Perform Risk Assessment Goals amp。 periodic physical counts should be performeddifferences should be checked. 36 What duties need to be segregated? ? It dep
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