审计知识大全.xls

A 控制环境的质量Garvin B 财务信息的产生和控制Garvin C 采购管理Frank D 库存的管理Frank E 销售 货品计价Catherine F 人际关系管理Fubin G 健康 安全 环境Fubin H 财务和资金管理Garvin I 信息系统Garvin J 生产投资管理Garvin K 与法律 法规的符合性Catherine A 控制环境的质量 A Quality of the control environment I 人人格格和和道道德德价价值值I Integrity and ethical values Self assessment Comments 问问题题及及说说明明Points to be addressed自自我我评评级级评评语语 1 与可接受的商业行为相关的法规是否得 以通知和应用 是否是特别采用了全球道 德规范或手册的形式作为信息传递的方式 1 Are rules concerning acceptable business practices distributed and applied in particular through a global ethical charter or a handbook concerning the use of information systems 2 是否会对违背公司政策和法规的行为或 者违反行为准则的行为采取合适的惩罚措 施 这些惩罚措施是否已在单位内部得以 认可 2 Are appropriate measures taken in response to a possible breach of the policies and procedures adopted by the company or to a violation of the code of conduct Are such measures formally communicated within the unit 3 员工是否会感到压力巨大 不能完成不 切实际的任务 尤其是短期内的业务指标 3 Are employees put under pressure to meet unrealistic performance targets particularly short term earnings targets II 与与管管理理层层人人员员能能力力相相关关的的义义务务II Managers commitment to competency 问问题题及及说说明明Points to be addressed 4 是否已有完善的工作定义和说明 或者 其它信息体系能够帮助确定在各个工作站 需要完成的任务 4 Are there formalized job descriptions or other systems helping to define the tasks performed at each workstation 5 在各个工作站完成的各项工作和任务所 需具备的知识和技能是否已进行分析和正 式确定 5 Have the knowledge and skills required to complete the tasks performed at each workstation been analysed and formally defined 6 员工是否具备专业的操作技能或者接受 与其职责水平 子公司运作的性质和复杂 程度相应的培训 6 Do employees have expertise or training commensurate with their level of responsibility or the nature and complexity of the subsidiary s operations III 商商业业活活动动的的组组织织架架构构III Organizational structure of the business 问问题题及及说说明明Points to be addressed 7 关键管理职位的管理人员的职责是否已 得到合理确定 7 Have the responsibilities of staff holding key management positions been defined appropriately 8 公司的管理结构是否会经常调整以适应 辅助子公司运作或环境的改变 8 Is the organization structure reviewed from time to time following changes in the subsidiary s operations or environment 9 是否有足够数目的员工能够进行既定的 任务 尤其是与监督相关的工作 9 Is there a sufficient number of employees to perform the expected tasks particularly in terms of supervisory functions IV 权权利利的的分分配配和和职职责责IV Separation of powers and responsibilities 问问题题及及说说明明Points to be addressed 10 是否制定了委托授权的程序 这些程 序是否已经明确并为雇员所熟知 10 Are there procedures for delegating authority and are they clearly defined and understood by employees 11 工作的描述是否明确了与控制制度相 关的职责 至少对于管理层各成员以及监 督层人员 11 Do job descriptions clearly state control related responsibilities at least with regard to members of the management team and supervisory staff 12 委托授权是否与相应人员的职责相符 12 Are the delegations of authority compatible with the responsibilities assigned V 人人力力资资源源政政策策及及措措施施V Human resources policies and practices 问问题题及及说说明明Points to be addressed 13 对于员工的任命 培训 人员提拔以 及员工补贴和福利等事务是否已制定了相 应的标准和程序 13 Are there standards and procedures in place for recruitment training staff promotion and compensation and benefits 14 是否制定 更新了员工的绩效评价文 件 在制定或更新过程中是否参照了员工 的年度评价标准 14 Are performance evaluation files produced updated and taken into account in employees annual evaluation criteria VI 管管理理层层人人员员对对内内部部控控制制制制度度的的态态度度VI Management s attitude to internal control 问问题题及及说说明明Points to be addressed 15 对于内部控制是否制定了定期的自我 评价程序 15 Is there a regular self assessment procedure for internal control 16 管理人员是否意识到了资料保护和保 密的必要性 16 Are managers aware of the need for data protection and confidentiality 17 管理人员是否能在合理的时间之内纠 正内部控制制度所存在的问题 17 Do managers correct the internal control failures identified within reasonable timeframes VII 健健康康 安安全全 环环境境VII Health Safety Environment 问问题题及及说说明明Points to be addressed 18 预防健康和人身安全风险是否已成为 公司的一项政策 这项政策是否已成为管 理规范 需要达到的目标 需要监测的绩 效 18 Does the prevention of Health and Safety risks form part of the plant s policy and does it constitute a management criterion objectives to be met performance to be monitored VIII 欺欺诈诈及及防防止止公公司司资资金金被被恶恶意意盗盗用用 VIII Fraud and the protection of assets against malicious acts 问问题题及及说说明明Points to be addressed 19 整个员工队伍是否已经培训 告知在 公司运作过程中可能存在的欺诈风险 防 止勾结供应商 保护公司专门技术等 19 Has the entire workforce been trained informed about the risk of fraud specific to the company s operations collusion with suppliers protection of expertise etc 20 保护公司资产及专门技术的特殊程序 是否已列入了完整多层次的保护方案 尤 其是恶意盗用行为等 20 Are special procedures for the protection of assets and expertise incorporated within a coherent and structured framework providing protection notably against malicious acts etc 21 员工的数目是否足够实现职权分离政 策 尤其是在涉及处理信息体系的各项数 据以及清算账目过程之时 21 Are employee numbers adequate to observe the segregation of duties principle especially with regard to the processing of IT data and accounting functions 22 关键职位以及帐目清算 采购以及信 息体系的人员流动是否通常保持在较低水 平 22 Is the level of turnover unusually low among employees holding key operational positions and in areas such as accounting purchasing and IT Verified documentAudit Evaluation 文件制度 流程 Formal Regulation procedure 实施过程 支持文件 Document in dayly operatio n 补充措施 目标评分 Target mark 暂时无法 解决问题 解析 遗留问题 对策 B 1 待待审审核核的的控控制制系系统统 问问题题及及说说明明关关键键 I 未未能能实实现现对对帐帐目目清清算算的的保保护护 1 是否明确委托授权程序 该程序是否实施 2 职权分离是否经过审核 例如 执行与监督执行不可 由同一人员负责 3 是否规定了进入账目清算和金融体系的权限 尤其是 与确认支付相关的体系 该权限规定是否得以执行 4 存档程序是否与该部门管理人员的职责一致 5 是否与地方性法规关于在进行税务审计之时储存各会 计分录相关文件方面的规定相符 6 如果负责人员未能完成其职责 是否有备用的方案用 于报告的准备 II 交交易易记记录录的的不不准准确确性性或或不不完完整整性性 7 每月和每年的结账分录是否会有清单列出如下条款 供给物质 存货变动 折旧与摊销 预付收益与待摊费 用 待开具发票 未接收发票等 8 是否所有的账目都由专门的负责人员审核并归档 9 所有条款的相关会计凭证是否都已系统化归档 法律 文件 与财务统计一致的统计基数 等 10 特殊项目以及对财务报表有实质性影响的项目是否 会立即报告高级管理人员 11 是否已制定了资产负债表外委托事项的授权请求书 委托事项的申请书应具有如下内容 l 委托授权的原因 2 受益人 3 数目t 4 协议书详情 12 在进行审计之时 是否会对规定截止时间点 13 在审计之外的责任和义务 例如 资产负债表之外 是否会编录 归档 分析以及批准 14 试结算表 公司内部结算表 银行结算表与资产负 债表和损益表中的对账单是否经审核并归档 III 未未能能达达到到集集团团指指定定的的财财务务报报表表标标准准 15 在制定报表的过程中 是否会记录参与人员的名单 及其具体负责任务 以及规定类型和数量的经批准的审 计条目单 16 是否遵照了由集团制定的报表递交日程表 17 在递交给集团之前 财务经理是否会审核并确认财 务报表 18 是否正确采用了集团制定并通用的财务报表的形式 19 由财务审计系统产生的数据是否与每月财务报表所 列的数据一致 20 集团要求进行的比较和分析是否进行并归档 IV 审审计计数数据据未未受受控控制制并并缺缺乏乏可可信信度度 21 所有账户是否会在每月进行银行对账 22 每月的银行对帐明细表是否会由公司管理层负责人 审核 在进行审计之时 每年是否至少有一次由厂长对 银行对帐明细表进行审核 23 每月在基本审计系统与子公司审计系统之间的对账 是否包括以下条目 应收账款 应付账款 库存清单 24 在基本审计系统与子公司审计系统之间对账所检测 到的差异是否会尽快分析并纠正 25 审计系统的数据是否与管理指标体系的数据一致 V 财财务务和和审审计计指指标标体体系系并并未未用用于于指指导导公公司司的的设设备备购购买买与与使使用用 26 客户服务水平是否会在每月按照集团的标准进行考 核 27 是否已制定了正式的行动方案用于尽可能减少客户 逾期付款 28 是否已制定的正式的程序用于处理退款和 或客户 纠纷 29 是否会在每月制定管理报表以便监督各部门的业绩 A 1 Controls to be tested Self assessment CommentsVerified document Points to be addressed自自我我评评级级评评语语 文件制度 流 程Formal Regulation pro cedure 实施过程支持 文件Document in dayly operation Failure to protect accounting operations 1 Have delegations of authority been defined formally and implemented 2 Is the proper segregation of duties reviewed e g distinction between the person executing and person controlling execution 3 Have the levels of access to the various modules of the accounting and financial system notably those permitting the validation of payments been defined and applied 4 Does the archiving procedure comply with local regulatory obligations 5 Are the local regulations observed concerning the storage of documents substantiating accounting entries in the event of a tax audit 6 Is there a back up solution for the preparation of reporting should the person in charge fail to fulfill his her responsibilities Inaccuracy or incompleteness of the recording of accounting transactions 7 Is there a checklist for all the monthly and annual closing entries required provisions inventory changes depreciation and amortization prepaid income and expense invoices to be raised invoices not yet received etc 8 Are all the accounts documented and approved by an authorized employee 9 Are provisions systematically documented with relevant accounting vouchers legal documents calculation base reconciled with the financial accounts etc 10 Are exceptional items and those with a material impact on the financial statements reported immediately to Senior Management 11 Is there a request form for authorization of off balance sheet commitments The commitment request form should feature the following items 1 Reasons for the commitment 2 Beneficiary 3 Amount 4 Details of the agreement 12 Is there a control verifying compliance with the cut off point rule when accounting for events 13 Are obligations and commitments not entered in the accounts i e off balance sheet catalogued documented analysed and approved 14 Is reconciliation of trial balances inter company balances bank balances and changes in the balance sheet with the income statement documented and validated Failure to comply with Group standards of reporting generated financial statements 15 In the preparation of reporting is there an exhaustive list of participants and their roles as well as an authorization list of entry validations by type and amount 16 Is the reporting submission schedule defined by the Group observed 17 Does the financial manager control and validate reporting before sending it on to the Group 18 Is the reporting format defined and communicated by the Group used correctly 19 Are data produced by the financial accounting system reconciled with reporting data on a monthly basis 20 Are the comparisons and analyses requested by the Group documented Lack of control and reliability of accounting data 21 Is bank reconciliation carried out on a monthly basis for all accounts 22 Are bank reconciliations approved on a monthly basis by the administrative head of the company and at least once per year by the Plant Manager when the accounts are drawn up 23 Is reconciliation carried out on a monthly basis between the principal accounting system and subsidiary accounts for the following items Receivables Payables Inventories 24 Are variances detected by reconciliation between the principal accounting system and subsidiary accounts analysed and corrected as soon as possible 25 Is accounting system data reconciled with data produced from management indicators The financial and accounting indicators are not used to monitor the facility 26 Is the customer service level calculated on a monthly basis and in line with the Group s definition 27 Is there a formal action plan for reducing late payments by customers 28 Is there a formal procedure for the management of returns and or customer disputes 29 Is there a monthly management chart helping to monitor the unit s performance Audit Evaluation 补充措施 目标评分 Target mark 暂时无法解决 问题解析 遗留问题对策 Verified document C 1 待待审审核核的的控控制制系系统统 问问题题及及说说明明关关键键 I 没没有有检检查查到到开开支支承承付付周周期期 1 用于委托承付的正式系统是否已经完成 该系统能够根据采购的 类型以及花费金额来定义进入委托承付的授权 2 该系统是否定期升级 3 采购需求是否是系统性的进行提交 4 采购需求是否都是经过了授权 5 所有的采购需求是否都经过了采购部 6 采购需求是否经过采购定单正式的加以介定 7 采购需求是否是基于预先确定的批准流程预先进行了授权 8 是否存在关于谁能够签署这些采购定单的规章制度 9 采购定单在送交供应商以前是否得到了相关授权人的签字确认 10 草拟的质量标准是用于特殊的需求还是高于特定的等级 11 所有的采购是否都经过了一套具有特定程序的竞标 12 如果供应商要求支付定金或预付款 则是否具有关于此的授权 流程 II 对对供供应应商商关关系系以以及及资资料料缺缺乏乏控控制制 13 是否具有正式的能够用于开启新供应商账户的需求表格 14 在该帐户开启之前是否对该供应商进行了调查 可靠性 财务是否健全 15 现场是否具有基于预先确定的评分表格来对供应商进行评估以 及评分 每年进行一次 的系统 16 是否会定期组织供应商之间进行竞争 17 买方是否会定期参与到供应商开发的工作中去 18 支付条款是否经过了财务部的确认 19 供应商文件是否由独立于该采购过程的部门所保存的 20 供应商银行信息发生的变更是否由未涉入到该支付过程的人员 来完成的 这些变更是由独立的人员来审核的吗 21 列于表格中的供应商预付定金和预付款是否每个月更新一次 问问题题及及说说明明关关键键 22 系统管理员是否根据高级管理者所定义的进入权限的功能和水 平针对供应商文件而设置了进入权限并确认了使用者名单 23 买方是否签署了有关防止恶意共谋的协议 24 采购条款是否与采购定单系统性的附在一起或是打印在一起并 与采购定单一同发送的 III 对对所所收收到到的的货货品品和和接接受受的的服服务务缺缺乏乏控控制制 25 接收到货品时是否进行了系统性的质量控制 26 对货品和服务是否系统性的使用了收据和接收流程 且是否对 这些收据和接收流程进行了正式的详细说明 27 一旦货品的交付得到了确认 其是否会被立即记录入管理系统 中 28 是否具有拒收货品的流程 IV 对对发发票票付付款款缺缺乏乏控控制制 29 所接收到的定单 发票以及货品是否具有系统的一致性 30 在账目和付款处理系统中从事定单确认 接收货品以及发票记 录的员工之间是否遵循了职责分离原则 31 强制系统做出一致性的确认是否是不可能的 32 关于自动化系统之外的收据 支付授权是否是被授权人贴在发 票上的 33 是否会有经常性的控制流程 针对所有已支付的发票是否得到 了批准进行审核 34 尽管涉及到了金额 对所有支付的款项是否均需要两个签字 问问题题及及说说明明关关键键 V 采采购购过过程程中中发发生生的的不不正正确确或或部部分分不不正正确确的的账账目目 35 是否对每月的发票所涉及的账目记录进行了输入或进行了准备 其中涉及货品的接收或者服务的接受 36 每月一次的试算表是否与以下各项是一致的 l 供应商辅助性结算 l 未收到发票准备明细表 l 预付定金和预付款明细表 37 是否会经常性的对能够反映借方余额以及收支差额的供应商账 目进行分析 至少6个月进行1次 38 所有发票是否直接寄送至会计部门从而使其及时得到记录 39 对存储货品的接收是否会产生反映到库存增加的会计记录 40 是否收到了供应商信用证 其信用证的完整性是否得到了监测 A 1 Controls to be tested Self assessment CommentsVerified document Points to be addressed自自我我评评级级评评语语 文件制度 流程Formal Regulation procedure 实施过程支 持文件 Document in dayly operation I Failure to observe the expenditure commitment cycle 1 Has a formal system for the delegation of commitments been implemented defining the authority to enter into commitments depending on the type of purchases and amounts spent 2 Is this system updated regularly 3 Is a purchase request submitted systematically 4 Are they all authorized 5 Do purchase requests all go through the purchasing department 6 Is the purchase request formally defined through an order 7 Are purchase requests authorized in advance based on a predefined approval cycle 8 Is there a rule governing who can sign for orders 9 Are orders signed by authorized employees before they are sent to suppliers 10 Are specifications drawn up for or specific requests or those above a given level 11 Is there a competitive bidding procedure for all purchases above a certain level 12 Is there an authorization procedure should the supplier request a downpayment or advance Lack of control over supplier relationships and data 13 Is there a formal request form for opening a supplier account 14 Is the supplier investigated before the account is opened reliability financial health etc 15 Is there a system in place for evaluating suppliers and rating them on an annual basis based on a predefined scoring chart 16 Is competition between suppliers organized on a regular basis 17 Are buyers regularly rotated around the supplier portfolio 18 Are payment terms validated by the finance department 19 Is the supplier file maintained by a department that is independent of the purchasing process 20 Are changes in a supplier s banking details made by a person not involved in the payment process Are these changes checked by an independent person 21 Are supplier downpayments and advances listed in a table that is kept up to date on a monthly basis Points to be addressed 22 Has the system administrator defined access rights and user profiles for the supplier file according to the functions and level of accessibility defined by Senior Management written authorizations for new employees and changes in access requirements 23 Are there compliance rules signed by buyers to prevent collusion 24 Are the general purchasing terms systematically enclosed or printed and sent with the order Lack of control over goods and services received 25 Is quality control carried out systematically upon receipt of goods 26 Are the receipt and acceptance procedures for goods and services used systematically and formally defined 27 Once the delivery has been accepted is it recorded immediately in the management system 28 Is there a procedure for rejecting goods Lack of control over payment of invoices 29 Are the order invoice and goods received reconciled systematically 30 Is the segregation of duties principle adhered to between employees validating orders receiving goods recording invoices in the accounts and handling payments 31 Is it impossible to force the system to validate the reconciliation 32 In the event of a receipt outside the automatic system is the payment authorization stamped on the invoice by an authorized person 33 Is there a control regularly checking that all the invoices paid have been approved 34 Are two signatures required for all payments regardless of the amount involved Points to be addressed Incorrect or partial accounting for purchasing process events 35 Is an accounting record entered or a provision set aside systematically for the invoice in the month in which the goods are physically received or a service is accepted by the initiator 36 Is the trial balance reconciled on a monthly basis with the following items 1 Supplier subsidiary balance 2 Statement of provisions for invoices not yet received 3 Statement of downpayments and advances paid 37 Is an analysis performed on a regular basis at least once every six months of supplier accounts showing a debit balance and old balances 38 Are all invoices sent directly to the accounting department so that they can be recorded 39 Does the receipt of stored goods give rise to an accounting record reflecting to addition to inventory 40 Is the completeness of supplier credit notes monitored and achieved Audit Evaluation 补充措施 目标评分 Target mark 暂时无法解 决问题解析 遗留问题对 策 Verified document D 1 待待审审核核的的控控制制系系统统 问问题题及及说说明明关关键键 I 收收到到的的货货品品与与采采购购定定单单不不一一致致 数数量量 质质量量 1 采购定单是否与供应商的提货单具有系统的一致性 2 货品的接收是否是由未涉及该采购过程的部门处理和完成 的 3 是否会拒收没有采购定单的货品 4 货品一到即被处理的收据是否符合定点原则 5 不符合要求的物料是否会返还给供应商 6 是否会对收到的货品进行定性以及定量的控制 对敏感的 产品进行取样或更为严格的检验 7 是否会对新供应商首次交付的货品进行全面的质量控制 II 针针对对库库存存的的遗遗失失 损损坏坏以以及及假假货货的的风风险险所所采采取取的的预预防防性性措措施施不不足足 8 是否对所有的仓储区域进行了明确的介定 包括针对缺陷项 返还以及质量控制的区域 9 是否对库存的进入实施了监管和控制 10 当仓库管理员缺勤或不在仓储区域时是否具有适用的规 程 11 在对库存项目进行废弃处理时 是否保存完整的文件记 录 废弃以及废弃记录等的原因以及授权 12 是否采用了特殊物理性防护措施对仓储区域进行了保护 13 现场是否具有定位管理系统 14 库存盘点差异是否经由不直接涉入到该库存管理的人员 批准 15 工厂经理是否会针对相关库存项目的废弃或物料库存盘 点差异进行正式的批准确认 问问题题及及说说明明关关键键 III 库库存存数数据据不不可可靠靠 16 是否具有库存盘点流程 17 至少每年进行一次的库存盘点是否覆盖了每一个SKU 库 存保有数量或最小售卖单位 18 是否具有持久性的库存盘点流程 19 是否每天都会对库存进行更新 20 进行库存盘点时是否没有反映出永续盘存系统中的数量 21 在对盘点的实际数量与理论数量之间的差异进行校正之 前是否对其进行了分析 对该差异分析的记录是否进行了保 存 22 所产生的库存周转率数据是否能够对某些异常 低周转率 或空项 负库存 是否至少每季度针对这些异常采取一次补 救性措施 销售 废弃等 23 最小和最大库存水平是否是根据重新进货次数以及使用 频率加以设定的 24 是否经常性的对负库存进行分析 25 是否经常性的对寄销存货进行计算 26 是否具有基于库存和销售预测中保有数量的采购进程规 划 27 对SKU 库存保有数量或最小售卖单位 数量的监测是否是 经常性的进行 且其经过了周期性库存盘点的正式介定 至少 针对具有高单位价值的SKU 还是定期进行的 每年一次 半年一次 等 IV 库库存存的的虚虚报报 28 每月一次的总分类帐是否与库存明细分类帐是一致的 29 所使用的估值方法是否是前后一致的 且是否符合当地 以及集团的规章制度 30 对库存的损坏性减值是否是基于集团方法 针对周转速度 较慢存货进行统计性准备的计算 以及公平价值调整的计算 关注点 l 危险性产品的储存 l 辅助性 库存的管理 维护性项目 等 A 1 Controls to be tested Self assessment CommentsVerified document Points to be addressed自自我我评评级级评评语语 文件制度 流程Formal Regulation procedure 实施过程支 持文件 Document in dayly operation I Goods received not in conformity with orders quantity quality 1 Are purchase orders systematically reconciled with the supplier s delivery notes 2 Is receipt of goods handled by a department not involved in the purchasing process 3 Are goods received without purchase orders refused 4 Are receipts processed as soon as the goods arrive in line with the cut off poi