作者：Andrew Sykes 11 年以前
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Adequate documentation
Background checks
Backup of computer files
Backup of power supplies
Bank reconciliation
Batch control totals
Data encryption
Document matching
Edit checks
Firewalls
Insurance and bonding
Internal audits
Limit checks
Lockbox systems
Physical security
Preformatted date entry screens
Prenumbered documents
Restrictive endorsement and daily deposits of checks received
Segregation of duties
User training
To determine the quality of internal control performance.
For an internal control system to function effectively, its purpose, methods, and results must be communicated throughout the organization.
Control activites refer to the actual internal controls implemented on the basis of the risk assessment.
Involves using a taxonomy, business experience, research, and dialogue to identify the risks associated with operations.
Control Environment refers to the tone at the top of the organization.
Internal Control- A process, effected by an entity's board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories: effectiveness and efficiency of operations, reliability of financial reporting and compliance with applicable laws and regulations.
Purposes of internal control
-Safeguarding assets
-Ensuring financial statement reliability
-Promoting operational efficiency
-Encouraging compliance with management's directives
