《资金管理流程控制》PPT课件.ppt

资金管理流程控制 SAP治理，风险与合规(中国),SAP 最佳业务实践,业务情景概览 1,关于资金管理处理的符合法规CSOX的合规结构已经建立。 (组织, 流程, 子流程, 控制，手动测试计划，等) 基于年初的范围选择结果，已经确定了本年度的监控范围。在资金管理流程中已经确定了的重要的高风险的控制。,前提,业务相关,对于那些重要的高风险控制，必须对其实施必要的监控。 本年度要密切监控关注的资金管理中的控制是： - 使用手动测试计划监控的控制财务部每月要核对银行账户，编制银行存款余额调节表 - 使用半自动控制来监控的控制对银行账户主数据关键字段的修改进行监控,用途 资金管理的流程控制是用于描述资金管理业务的合规评估的过程。 合规评估可以通过手动测试，或者半自动测试的方式来执行。 通过监控相关ERP系统的交易，你可以测试控制的有效性或者发现业务违规行为。 优点 强调了资金管理流程合规测试中的重要点。 该流程可以在整个持续监控过程以及对账户管理和现金管理的监控流程中重复使用。,用途和优点,业务情景概览 2,合规测试计划: 手动测试计划和半自动化控制测试计划 (审计部内控经理) 执行手动测试计划，或检查半自动化控制测试执行结果（审计部内控专员，流程测试员） 分析问题并提议修复计划（财务部资金科经理, 问题负责人员） 执行修复计划 (财务部资金科专员， 修复计划负责人员） 检查修复计划的执行并关闭问题（财务部资金科经理, 问题负责人员),包含的关键流程,需要的SAP应用程序,处理流程中涉及的公司角色,SAP GRC PC3.0 SAP ECC 6.0 EhP3,业务情景概览 3,系统角色 计划器创建人 流程测试员 问题负责人员 修复计划负责人员,业务角色 审计部内控经理 审计部内控专员 （FIN, HR) 子公司2财务部资金科经理 子公司2财务部资金科专员,控制 财务部每月要核对银行账户，编制银行存款余额调节表 用途 监督企业每个月的银行余额调节的处理流程是否合理。 优点 可以确保银行余额调节表的及时编制，以及对于任何发现的差额的都进行了恰当的处理。,详细过程描述,业务情景概览 4,控制 对银行账户主数据关键字段的修改进行监控 用途 监督银行账户主数据的关键字段修改状况。 优点 可以确保只有经过恰当授权的修改才能执行。,详细过程描述,业务情景概览 5,处理流程图 1/2,资金管理内部控制 - 手动测试 （财务部每月要核对银行账户，编制银行存款余额调节表。）,建立控制有效性测试的手动测试计划,根据手动测试计划内容来执行测试,事件,计划器创建人,FIN 流程测试员,合规手动测试计划,在工作箱中收到任务,查看问题,问题负责人,存在问题?,Yes,否,提议修复计划 指定计划负责人,测试通过,在工作箱中收到任务,需要修复计划？,无修复计划，关闭问题并添加注释,否,是,输入修复计划详细信息 执行修复计划完成后进行提交,在工作箱收到任务,有效的修复计划,是,结束修复计划,合规手动测试计划,修复计划负责人,否,是,处理流程图 2/2,资金管理内部控制 - 半自动化控制 （对银行账户主数据关键字段的修改进行监控。）,事件,计划器创建人,FIN 流程测试员,问题负责人,修复计划负责人,建立控制有效性测试的半自动化控制测试计划,合规半自动化控制的测试计划,查看问题,在工作箱中收到任务,Yes,否,提议修复计划 指定计划负责人,测试通过,在工作箱中收到任务,需要修复计划？,无修复计划，关闭问题并添加注释,否,是,输入修复计划详细信息 执行修复计划完成后进行提交,在工作箱收到任务,有效的修复计划,是,结束修复计划,合规半自动测试计划,否,是,将问题作废,检查系统自动生成的问题。,有效问题?,提交问题,图例,硬拷贝/凭证,实际财务凭证,预算计划,手动处理,现有版本/数据,系统批准/拒绝的决策,功能,SAP 外部,业务活动/事件,处理步骤,参考业务 情景,参考部分 业务情景,处理决策, 2010 SAP AG. 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