controlself-assessmentworkshop(53頁)-經(jīng)營管理-wenkub.com
2024-08-09 20:24 本頁面
【正文】 Objectives Monitor Performance Information Communication and and 43 Why information and munication? ? Employees need information to do their jobs。 radioactive materials, controlled substances, explosives are stored in locked storage cabis. ? Segregation of duties: Storeroom Manager authorizes purchases, Accountant in Chemistry Department maintains inventory system, Storeroom Clerk receives, counts, and issues chemicals. 40 What other controls are needed? ? Purchase orders, receiving reports, and issue slips are prenumbered。 Objectives Monitor Performance Information Communication and and 31 What control activities do we need? ? Enough to help ensure that you are managing your significant risks (page 21). ? Actions should be taken and control activities should be performed to mitigate significant risks to prudently acceptable levels. ? An action to manage a risk can be anything. ? Control activities include approvals, reconciliations, reviewing reports, securing assets, segregating duties, and IS controls. 32 What needs to be approved? ? It depends on the risk assessment (page 22). ? High risk activities should be approved by management. ? Generally, high dollar transactions should be approved by the Chair/Director of the department. ? Approval means that the approver has reviewed the supporting documentation and is satisfied that the transaction is appropriate. 33 What needs to be reconciled? ? It depends on the risk assessment (page 23). ? Information about high risk activities should be reconciled to ensure its accuracy and pleteness. ? Reconciliations pare different sets of data (check logs/deposit slips to financial reports). ? Generally, monthly financial reports from Accounting should be reconciled to departmental records. 34 What reports should be reviewed? ? It depends on the risk assessment (page 24). ? Information about high risk activities should be reviewed by management. ? Generally, the Chair/Director should review reports which pare budget to actual and prior year to current year amounts ? To measure performance. ? To detect problems. ? Management’s review should be documented. 35 What assets need to be secured? ? It depends on the risk assessment (page 25). ? Liquid assets, assets with alternative uses, dangerous assets, vital documents, critical systems, and confidential information need to be secured. ? Access to these assets should be restricted. ? Perpetual records should be maintained。 discuss issues. ? Good human resource management. ? Ethical behavior。 standards of conduct. ? Ethical behavior. ? Good hiring pract
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