utsouthwestern風險與內部控制(編輯修改稿)
2025-06-24 08:24 本頁面
【文章內容簡介】 Examples of Control Activities at UT Southwestern, continued . . . ?Segregation of Duties – Make sure no one person can initiate, approve, record and reconcile transactions ?Controls over Information Systems – General controls over access and development, as well as specific controls within applications 來自 中國最大的資料庫下載 Internal Control Process Communicate Information ?Reliable and relevant information, from both internal and external sources, must be identified and municated to employees. ?Information should be processed and municated in a timely manner and in a form that is usable. 來自 中國最大的資料庫下載 Internal Control Process Communicate Information What information is relevant and reliable? ?Job responsibilities ?Goals and objectives ?Information to assess risks ?Policies and procedures ?Laws and regulations ?Performance indicators ?Customer feedback ?Performance evaluations 來自 中國最大的資料庫下載 Internal Control Process Communicate Information How should we municate? ?Methods include oneonone, staff meetings, telephone calls, , memos, and reports ?ONLY municate information to those who need it – Communicate up, down, and across the organization 來自 中國最大的資料庫下載 Internal Control Process Monitor Performance ?Monitoring involves evaluating internal control performance over time to determine whether controls are: ? adequately designed, ? properly executed, and ? effective. ?How do we know? 來自 中國最大的資料庫下載 Internal Control Process Monitor Performance ?Internal controls are adequately designed and properly executed if all five internal control ponents are present and functioning as designed: ? Control environment ? Risk assessment ? Control activities ? Information and munication ? Monitoring 來自 中國最大的資料庫下載 Internal Control Process Monitor Performance ?Internal controls are effective if administrators believe: ? They understand the extent to which the objectives of their operations are being achieved, ? Financial statements are reliable, and ? Laws and regulations are plied with. 來自 中國最大的資料庫下載 Internal Control Process Monitor Performance Monitoring Activities Include: ?Managerial and supervisory monitoring ?Selfassessments ?Internal audits 來自 中國最大的資料庫下載 Effectively Controlling Risk SelfAssessment What is a selfassessment? ?A selfassessment is a “selfaudit” of a department’s internal control ponents performed on a periodic basis. 來自 中國最大的資料庫下載 Effectively Controlling Risk Performing a SelfAssessment Steps in performing a selfassessment include: ?Evaluating your strengths and deficiencies ?Testing the strengths ?Documenting tests ?Disclosing weaknesses ?Developing an action plan to correct problems ?Summarizing and documenting results 來自 中國最大的資料庫下載 Effectively Controlling Risk Performing a SelfAssessment What is a weakness? ?A material weakness is an internal control shorting which increases the risk of – irregularities, illegal acts, errors, wast
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