會計外文翻譯--了解內(nèi)部控制-會計審計-閱讀頁
2025-02-08 07:15本頁面
【正文】 thority and responsibility. Control Environment Tips Effective human resource policies and procedures enhance an anization39。s policies and procedures or behavioral standards, an anization must take appropriate disciplinary action to maintain an effective control environment. The control environment is III greatly influenced by the extent to which individuals recognize that they will be held accountable. Listed below are some tips to enhance a department39。 it can, however, serve as a starting point. Make sure that the following policies and procedures are available in your department (hard copy or Inter access): Administrative Procedures Business and Finance Bulletins Employee Handbook Purchasing Manual Personnel Memorandum ?? written departmental policies and procedures manual which addresses its significant activities and unique issues. Employee responsibilities, limits to authority, performance standards, control procedures, and reporting relationships should be clear. ???Make sure that employees are well acquainted with the University’s policies and procedures that pertain to their job responsibilities. ???Discuss ethical issues with employees. If employees need additional guidance, issue departmental standards of conduct. ???Make sure that employees ply with the Conflict of Interest policy and disclose potential conflicts of interest (., ownership interest in panies doing business or proposing to do business with the University). ???Make sure that job descriptions exist, clearly state responsibility for internal control, and correctly translate desired petence levels into requisite knowledge, skills, and experience。 assets are periodically counted and pared to amounts shown on control records. Segregation of Duties (Preventive). Duties are segregated among different people to reduce the risk of error or inappropriate action. Normally, responsibilities for authorizing transactions, recording transactions (accounting), and handling the related asset (custody) are divided. Controls over Information Systems (Preventive and Detective). Controls over information systems are grouped into two broad categoriesgeneral controls and application controls. General controls monly include controls over data center operations, system software acquisition and maintenance, access security, and application system development and maintenance. Application controls such as puter matching and edit checks are programmed steps within application software。 both are needed to ensure plete and accurate information processing. Control activities must be implemented thoughtfully, conscientiously, and consistent
教學(xué)課件相關(guān)推薦
鄂ICP備17016276號-1