cima-co2課程ppt(15)-資料下載頁
2024-10-17 03:20本頁面
【正文】 ards ? Accounting Controls over purchases and payables ? Buying ? Goods inwards ? Accounting Audit trail An audit trail is a means by which an auditor can follow through a transaction from its origin to its ultimate location or vice versa. ? Manual accounting system ? Computerized system Common fraud ? Ghost employees on the payroll ? Miscasting of the payroll ? Stealing unclaimed wages ? Collusion with external parties ? Teeming and lading ? Altering cheques after signature ? Inflating expense claims ? Using the pany39。s assets for personal gain ? Stealing fully depreciated assets ? Issuing false credit notes or fraudulently writing off debts ? Failing to record all sales ? Whenever a fraud is discovered, internal auditors should judge whether a weakness in internal controls has been highlighted, and if so what changes are needed. Prevention of fraud ? (a) A good internal control system. ? (b) Continuous supervision of all employees. ? (c) Surprise audit visits. ? (d) Thorough personnel procedures.
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