會計外文翻譯--了解內部控制-會計審計-資料下載頁
2025-01-19 07:15本頁面
【導讀】控制可以說是每個人的責任。在美國加州大學，部門級的行政人員在本部門中對。內部控制負有主要職責。使意外事件發(fā)生的可能性降到最低。內部控制促進了組織營運的效力和效率，減。少了財產損失的風險，并且?guī)椭_保企業(yè)能遵守法律和章程。予重視，并被及時記錄，適當分類，正確匯總和通知)。勾結舞弊和處于組織控制無法涉及的外部事件中。擁有權利的有限性。他們以遵循一個組織的政策程序行事及遵守相應的道德和行為標準。此外，理事和管理者以道德的方式做出種。預防和檢測控制。相反，偵查性控制試圖發(fā)現不良的行為。他們提供證據證明損失已經發(fā)生，偵查性控制包括復核、分析、方差分析、核對、實物盤?？刂苹顒影ㄅ鷾剩藴?，核查，核對，回顧績效，資產安全，職責分工，管理部門授權員工在有限的權利內執(zhí)。此外，管理部門指定這些活動或交易需要由監(jiān)管人員批準。職責在不同員工中被分離，旨在減少錯誤或不當。認為是調查控制活動及采取適當的糾正行動所導致的結果。
【正文】 asize quality. However, detective controls play a critical role providing evidence that the preventive controls are functioning and preventing losses. Control activities include approvals, authorizations, verifications, reconciliations, reviews of performance, security of assets, segregation of duties, and controls over information systems. Approvals, Authorizations, and Verifications (Preventive). Management authorizes employees to perform certain activities and to execute certain transactions within limited parameters. In addition, management specifies those activities or transactions that need supervisory approval before they are performed or executed by employees. A supervisor’s approval (manual or electronic) implies that he or she has verified and validated that the activity or transaction conforms to established policies and procedures. Reconciliations (Detective). An employee relates different sets of data to one another, identifies and investigates differences, and takes corrective action, when necessary. V Security of Assets (Preventive and Detective).Access to equipment, inventories, securities, cash and other assets is restricted。 assets are periodically counted and pared to amounts shown on control records. Segregation of Duties (Preventive). Duties are segregated among different people to reduce the risk of error or inappropriate action. Normally, responsibilities for authorizing transactions, recording transactions (accounting), and handling the related asset (custody) are divided. Controls over Information Systems (Preventive and Detective). Controls over information systems are grouped into two broad categoriesgeneral controls and application controls. General controls monly include controls over data center operations, system software acquisition and maintenance, access security, and application system development and maintenance. Application controls such as puter matching and edit checks are programmed steps within application software。 they are designed to help ensure the pleteness and accuracy of transaction processing, authorization, and validity. General controls are needed to support the functioning of application controls。 both are needed to ensure plete and accurate information processing. Control activities must be implemented thoughtfully, conscientiously, and consistently。 a procedure will not be useful if performed mechanically without a sharp continuing focus on conditions to which the policy is directed. Further, it is essential that unusual conditions identified as a result of performing control activities be investigated and appropriate corrective action be taken.
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