内部控制和现金(英文版).ppt

INTERNALCONTROLANDCASH内部控制和现金 Defineinternalcontrol Principlesofinternalcontrol Internalcontroltocashreceipts Internalcontroltocashdisbursements Operationofapettycashfund Controlfeaturesofabankaccount Prepareabankreconciliation MainPoints Internalcontrolconsistsoftheplanoforganizationandalltherelatedmethodsandmeasuresadoptedwithinabusinessinorderto 1safeguarditsassetsand2enhancetheaccuracyandreliabilityofitsaccountingrecords INTERNALCONTROL内部控制 Establishmentofresponsibility责任的建立 controlismosteffectivewhenonlyonepersonisresponsibleforagiventask Segregationofduties职责的分离 theworkofoneemployeeshouldprovideareliablebasisforevaluatingtheworkofanotheremployee Documentationprocedures过程证据化 documentsshouldprovideevidencethattransactionsandeventshaveoccurred PRINCIPLESOFINTERNALCONTROL Physical mechanical andelectroniccontrols物理控制 relateprimarilytothesafeguardingofassetsandenhancingaccuracyandreliabilityoftheaccountingrecords Independentinternalverification独立的内部验证 thereview comparison andreconciliationofinformationfromtwosources Othercontrols其他控制 bondingofemployeeswhohandlecash rotating轮换employee sduties andrequiringemployeestotakevacations休假 PRINCIPLESOFINTERNALCONTROL Safes andsafetydepositboxesforcashandbusinesspapersLockedwarehousesandstoragecabinetsforinventoriesandrecordsComputerfacilitieswithpasskeyaccess PHYSICALCONTROLS MECHANICALANDELECTRONICCONTROLS Alarmstopreventbreak insTelevisionmonitorstodetertheftTimeclocksforrecordingtimeworked Toobtainmaximumbenefitfromindependentinternalverification 1Theverificationshouldbemadeperiodicallyoronasurprisebasis 2Theverificationshouldbedonebyanemployeewhoisindependentofthepersonnelresponsiblefortheinformation 3Exceptionsshouldbereportedtoamanagementlevelthatcantakeappropriatecorrectiveaction INDEPENDENTINTERNALVERIFICATION Independentinternalverificationisoftenassignedtointernalauditors内部审计师 Internalauditorsevaluatetheeffectivenessofthecompany ssystemofinternalcontrolonacontinuousbasis Internalauditingisaprofessionalactivitywithinacompany oftenwithdirectaccesstotheboardofdirectors INDEPENDENTINTERNALVERIFICATION Makesmonthlycomparisons reportsanyunreconcilabledifferencestotreasurer MaintainscashbalancesMaintainscustodyofperbookscashonhand IndependentInternalVerification COMPARISONOFSEGREGATIONOFDUTIESPRINCIPLEWITHINDEPENDENTINTERNALVERIFICATIONPRINCIPLE AccountingEmployeeA AssistantCashierB AssistantTreasurerC SegregationofDuties Costsofestablishingcontrolproceduresshouldnotexceedtheirexpectedbenefitsaccordingtotheconceptofreasonableassurance Thehumanelementisalsoanimportantfactor AgoodsystemcanbecomeineffectivethroughemployeecarelessnessCollusion合谋mayresultwhentwoormoreindividualsworktogethertogetaroundprescribedcontrolsandmaysignificantlyimpairtheeffectivenessofasystem LIMITATIONSOFINTERNALCONTROL内部控制的限制 Cashincludescoins currency checks moneyorders andmoneyonhandorondepositatabankorsimilardepository Internalcontrolovercashisimperativeinordertosafeguardcashandassuretheaccuracyoftheaccountingrecordsforcash CASH现金 Onlydesignatedpersonnelshouldbeauthorizedtohandleorhaveaccesstocashreceipts Differentindividualsshould 1receivecash2recordcashreceipttransactions3havecustodyofcash INTERNALCONTROLOVERCASHRECEIPTS接受现金的内部控制 Documentsshouldinclude remittanceadvices cashregistertapes depositslipsCashshouldbestoredinsafesandbankvaultsAccesstostorageareasshouldbelimitedtoauthorizedpersonnel Dailycashcountsanddailycomparisonsoftotalreceipts Allpersonnelwhohandlecashreceiptsshouldbebondedandrequiredtotakevacations Controlofover the counterreceiptsiscenteredoncashregistersthatarevisibletocustomers Paymentsaremadebycheck支票ratherthanbycash exceptforpettycash零用现金transactions Onlyspecifiedindividualsshouldbeauthorizedtosignchecks Differentdepartmentsorindividualsshouldbeassignedthedutiesofapprovinganitemforpaymentandpayingit INTERNALCONTROLOVERCASHDISBURSEMENTS现金支付的内部控制 Pre numberedchecksshouldbeusedandeachcheckshouldbesupportedbyanapprovedinvoiceorotherdocument Blankchecks空白支票shouldbestoredinasafe 1Accessshouldberestrictedtoauthorizedpersonnel 2Acheckwritermachineshouldbeusedtoimprinttheamountonthecheckinindelibleink Eachcheckshouldbecomparedwiththeapprovedinvoicebeforeitisissued Followingpayment theapprovedinvoiceshouldbestampedPAID ElectronicFundsTransfer EFT isadisbursementsystemthatuseswire telephone orcomputertosendcashfromonelocationtoanother Regularpaymentssuchasthoseforhouse car andutilitiesarefrequentlymadebyEFT ELECTRONICFUNDSTRANSFER电子资金划账 Apettycashfundisusedtopayrelativelysmallamounts Operationofthefund oftencalledanimprestsystem involves 1establishingthefund 2makingpaymentsfromthefund and3replenishingthefund PETTYCASHFUND备用金 Accountingentriesarerequiredwhen 1thefundisestablished 2thefundisreplenished and3theamountofthefundischanged PETTYCASHFUND备用金 ESTABLISHINGTHEFUND Twoessentialstepsinestablishingapettycashfundare1appointingapettycashcustodianwhowillberesponsibleforthefundand2determiningthesizeofthefund Ordinarily theamountisexpectedtocoveranticipateddisbursementsfora3 weekto4 weekperiod LairdCompanydecidestoestablisha 100fundonMarch1 Whenthefundisestablished acheckpayabletothepettycashcustodianisissuedforthestipulatedamount REPLENISHINGTHEFUND Whenthemoneyinthepettycashfundreachesaminimumlevel thefundisreplenished Therequestforreimbursementisinitiatedbythepettycashcustodian Thepettycashcustodianpreparesascheduleofthepaymentsthathavebeenmadeandsendstheschedule withsupportingdocumentation tothetreasurer soffice OnMarch15thepettycashcustodianrequestsacheckfor 87 Thefundcontains 13cashandpettycashreceiptsforpostage 44 freight in 38 andmiscellaneousexpenses 5 Theuseofabankminimizestheamountofcurrencythatmustbekeptonhandandcontributessignificantlytogoodinternalcontrolovercash Acompanycansafeguarditscashbyusingabankasadepositoryandclearinghouseforchecksreceivedandcheckswritten Newdepositorsarerequiredtosignasignaturecardwhenopeningacheckingaccount USEOFABANK Acheckisawrittenordersignedbythedepositordirectingthebanktopayaspecifiedsumofmoneytoadesignatedrecipient Threepartiestoacheckare 1Maker drawer issuesthecheck2Bank payer onwhichcheckisdrawn3Payeetowhomcheckispayable WRITINGCHECKS开支票 Drawer Bank Payee Check Check Cash BankStatement BANKSTATEMENTS银行对账单 Abankstatementshows 1checkspaidandotherdebitschargedagainsttheaccount2depositsandothercreditsmadetotheaccount3accountbalanceaftereachday stransactions BANKSTATEMENTS银行对账单 Bankdebitmemorandaindicatechargesagainstthedepositor saccount Example ATMservicechargesBankcreditmemorandaindicateamountsthatwillincreasethedepositor saccount Example interestincomeonaccountbalance MEMORANDA RECONCILINGTHEBANKACCOUNT银行户头的调整 Reconciliationisnecessarybecausethebalanceperbank银行余额andbalanceperbooks账上余额areseldominagreementduetotimelagsanderrors Abankreconciliationshouldbepreparedbyanemployeewhohasnootherresponsibilitiespertainingtocash Stepsinpreparingabankreconciliation 1Determinedepositsintransit2Determineoutstandingchecks3Noteanyerrorsdiscovered4TracebankmemorandatotherecordsEachreconcilingitemusedindeterminingtheadjustedcashbalanceperbooksshouldberecordedbythedepositor RECONCILINGTHEBANKACCOUNT ThebankstatementfortheLairdCompanyshowsabalanceperbankof 15 907 45onApril30 2002 Onthisdatethebalanceofcashperbooksis 11 589 45 BANKRECONCILIATON CollectionofNoteReceivableThisentryinvolvesfouraccounts Interestof 50hasnotbeenaccruedandthecollectionfeeischargedtoMiscellaneousExpense BookErr