pwc的全球最佳財(cái)務(wù)實(shí)踐fin-glbestpracticefinancialprocessesgeneralledger-資料下載頁(yè)
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【正文】 atic downloads available for efficient external report processing. Best practice features (Reporting) ? Calendar/report schedule ? Minimum necessary number of reports to eliminate duplication of information provided ? Automatic report processing enabled by flexible report writer ? Regular contact with auditor to minimise ad hoc queries ? Same data for management and statutory reports ? Flash report within 1 day, monthly/preliminary year end reports within 5 days. 11 PwC175a General Ledger Notes (cont …) Internal Control Requirements ? All the interface data and underlying documentation has to be approved by responsible senior manager. The process of acc. operations covers part of the internal control processes the reconciliation of the balances with the other processes. The reconciliation rules to be covered by the Accounting Manual. The uniformity of the process procedures within the pany has to be achieved as well. Each balance has to be approved by appropriate senior manager. ? The report reconciliation with the actual GL data has to be in place. All the reports have to be signed by senior mgt. Key performance indicators ? Processing time ? Number of queries 12 PwC175a General Ledger Notes Answer queries Best Practice Features ? Single contact point for all queries. Although the query processing can be distributed there are obvious inefficiencies in directing enquiries to a number of contact points. ? Have access to sufficient data to be able to handle the majority of queries online. Internal control requirements ? In order to operate an effective helpdesk, staff will require to have access to most parts of the other subsystems. ? Wherever possible, this should be on a ‘read only’ basis in order to minimise the potential for fraud taking place. Key Performance Indicators ? Number of queries received. ? Average time taken to process queries. ? Number of outstanding queries at period end. 13 PwC175a General Ledger Appendix 1 : IDEF Process Flow The diagram below provides a key to the process diagrams used in this document. Controls (. ? Procedures ? Standards ? Requirements for rework) Input Output Resources (. ? Information ? Material) (. ? People ? Functions ? IT systems ? Machines) (. ? Information ? Material) Process / activity
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