【正文】 groups FA Change request procedures Change request procedures Authorisation rules System validation controls Notification procedures Requester FA Accountant Finance Managers FA Accountant FA Accountant Review and approve FA 9 PwC175 Fixed Assets Notes on Maintain Standing Data Best Practice Features ? Asset accounting polices clearly documented。 Master Data set up on the system to reflect these policies ? Appropriate coding by asset category established ? Procedures surrounding the Fixed Asset process are documented and municated to staff including requirements for issuing new codes ? Asset Register Rules incorporated into Master File, which control issues of new numbers within structured coding scheme ? Staff trained in Fixed Asset Accounting processes and have clear roles and responsibilities. They should have a good understanding of work and engineering areas ? Supervisory staff understand statutory and tax requirements Internal Control Requirements ? Once entered, updates should be verified against the original requests ? Codes will be received from the Master File and updates will be confirmed against the Master File ? The system will check that all required data fields are plete ? There must be supervisory review for Master Data updates Key Performance Indicators ? Speed of update: time from receipt of request to modification and verification of records: this should not exceed one day ? Number of input errors when asset details are validated: this should be zero Cost Drivers ? Complexity of assets ? New types of assets ? Number of changes to physical location coding 10 PwC175 Fixed Assets Level 2 Add Assets Assets from AP or Project Accounting Asset addition notification AP lines with Skeleton details AP lines with additional information Added Assets Updated FA Register FA register structure maintained FA register structure maintained GL a/c maintained for additions Input automatic data FA Add additional information FA Post asset details FA Input manual data FA System controls Accounting policies Accounting Policies System Controls AP System FA accounting staff System controls amp。 reports Reconciled GL A/ c’s Request for adhoc reports Reports Verified FA Register Authorised GL adjustments Assets from AP or project accounting Asset Addition notification GL a/ c’s maintained for disposal Updated FA Register GL a/c’s maintained for additions Asset addition notification Amend/update asset types or categories Maintain Standing Data FA Add Assets FA Dispose of Assets FA Maintain Asset Register FA Verify Physical Assets FA Answer Adhoc Queries FA Adjustments Reports Notification procedures System validation controls Change request procedures Authorisation rules Requester FA accountant Finance manager System controls Accounting policies Disposal procedures, validation procedures, authorisation, reconciliation procedures Cost centre manager, FA accounting staff, FA requester