controlself-assessmentworkshop(53頁)-經營管理-在線瀏覽
2024-10-16 20:24本頁面
【正文】 d objectives (page 13). ? Written goals and objectives focus efforts toward desired outes. ? Written goals and objectives provide a rationale for resource allocation. ? Written goals and objectives are evidence of thoughtful management. 18 What objectives do we need? ? Mission statement. ? Operations objectives. ? Financial reporting objectives. ? Compliance objectives. ? Objectives for the department. ? Objectives for all significant activities. 19 Group Exercise (page 14) Mission Significant Activities Compliance Requirements 20 Internal Control Process Establish Control Environment Implement Control Activities Perform Risk Assessment Goals amp。 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 ma
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