會(huì)計(jì)外文翻譯--了解內(nèi)部控制-會(huì)計(jì)審計(jì)-文庫(kù)吧資料
2025-01-27 07:15本頁(yè)面
【正文】 (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。s control environment. This list is not all inclusive, nor will every item apply to every department。s control environment. These policies and procedures should address hiring, orientation, training, evaluations, counseling, promotions, pensation, and disciplinary actions. In the event that an employee does not ply with an anization39。 it is an intangible factor that is essential to effective internal control. A governing board and management enhance an anization39。 it is the atmosphere in which people conduct their activities and carry out their control responsibilities. An effective control environment is an environment where petent people understand their responsibilities, the limits to their authority, and are knowledgeable, mindful, and mitted to doing what is right and doing it the right way. They are mitted to following an anization39。 it does not ensure success. There are several reasons why internal control cannot provide absolute assurance that objectives will be achieved: cost/benefit realities, collusion among employees, and external events beyond an anization39。s responsibility. Within the University of California, administrative employees at the departmentlevel are primarily responsible for internal control in their departments. 2. Effective internal control helps an anization achieve its operations, financial reporting, and pliance objectives. Effective internal control is a builtin part of the management process (., plan, anize, direct, and control). Internal control keeps an anization on course toward its objectives and the achievement of its mission, and minimizes surprises along the way. Internal control promotes effectiveness and efficiency of operations, reduces the risk of asset loss, and helps to ensure pliance with laws and regulations. Internal control also ensures the reliability of financial reporting (., all transactions are recorded and that all recorded transactions are real, properly valued, recorded on a timely basis, properly classified, and correctly summarized and posted). 3. Internal control can provide only reasonable assurance not absolute assurance regarding the achievement of an anization39。此外 ，有必要把非常規(guī)狀態(tài)認(rèn)為是
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