内部控制和现金(英文版)PPT课件

.,1,INTERNALCONTROLANDCASH内部控制和现金,.,2,Defineinternalcontrol.Principlesofinternalcontrol.Internalcontroltocashreceipts.Internalcontroltocashdisbursements.Operationofapettycashfund.Controlfeaturesofabankaccount.Prepareabankreconciliation.,MainPoints,.,3,Internalcontrolconsistsoftheplanoforganizationandalltherelatedmethodsandmeasuresadoptedwithinabusinessinorderto:1safeguarditsassetsand2enhancetheaccuracyandreliabilityofitsaccountingrecords.,INTERNALCONTROL内部控制,.,4,Establishmentofresponsibility责任的建立:controlismosteffectivewhenonlyonepersonisresponsibleforagiventask.Segregationofduties职责的分离:theworkofoneemployeeshouldprovideareliablebasisforevaluatingtheworkofanotheremployee.Documentationprocedures过程证据化:documentsshouldprovideevidencethattransactionsandeventshaveoccurred.,PRINCIPLESOFINTERNALCONTROL,.,5,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employeesduties,andrequiringemployeestotakevacations休假.,PRINCIPLESOFINTERNALCONTROL,.,6,Safes,andsafetydepositboxesforcashandbusinesspapersLockedwarehousesandstoragecabinetsforinventoriesandrecordsComputerfacilitieswithpasskeyaccess,PHYSICALCONTROLS,.,7,MECHANICALANDELECTRONICCONTROLS,Alarmstopreventbreak-insTelevisionmonitorstodetertheftTimeclocksforrecordingtimeworked,.,8,Toobtainmaximumbenefitfromindependentinternalverification:1Theverificationshouldbemadeperiodicallyoronasurprisebasis.2Theverificationshouldbedonebyanemployeewhoisindependentofthepersonnelresponsiblefortheinformation.3Exceptionsshouldbereportedtoamanagementlevelthatcantakeappropriatecorrectiveaction.,INDEPENDENTINTERNALVERIFICATION,.,9,Independentinternalverificationisoftenassignedtointernalauditors内部审计师.Internalauditorsevaluatetheeffectivenessofthecompanyssystemofinternalcontrolonacontinuousbasis.Internalauditingisaprofessionalactivitywithinacompany,oftenwithdirectaccesstotheboardofdirectors.,INDEPENDENTINTERNALVERIFICATION,.,10,Makesmonthlycomparisons:reportsanyunreconcilabledifferencestotreasurer,MaintainscashbalancesMaintainscustodyofperbookscashonhand,IndependentInternalVerification,COMPARISONOFSEGREGATIONOFDUTIESPRINCIPLEWITHINDEPENDENTINTERNALVERIFICATIONPRINCIPLE,AccountingEmployeeA,AssistantCashierB,AssistantTreasurerC,SegregationofDuties,.,11,Costsofestablishingcontrolproceduresshouldnotexceedtheirexpectedbenefitsaccordingtotheconceptofreasonableassurance.Thehumanelementisalsoanimportantfactor.AgoodsystemcanbecomeineffectivethroughemployeecarelessnessCollusion合谋mayresultwhentwoormoreindividualsworktogethertogetaroundprescribedcontrolsandmaysignificantlyimpairtheeffectivenessofasystem.,LIMITATIONSOFINTERNALCONTROL内部控制的限制,.,12,.,13,Cashincludescoins,currency,checks,moneyorders,andmoneyonhandorondepositatabankorsimilardepository.Internalcontrolovercashisimperativeinordertosafeguardcashandassuretheaccuracyoftheaccountingrecordsforcash.,CASH现金,.,14,Onlydesignatedpersonnelshouldbeauthorizedtohandleorhaveaccesstocashreceipts.Differentindividualsshould:1receivecash2recordcashreceipttransactions3havecustodyofcash,INTERNALCONTROLOVERCASHRECEIPTS接受现金的内部控制,.,15,Documentsshouldinclude:remittanceadvices,cashregistertapes,depositslipsCashshouldbestoredinsafesandbankvaultsAccesstostorageareasshouldbelimitedtoauthorizedpersonnel,.,16,Dailycashcountsanddailycomparisonsoftotalreceipts.Allpersonnelwhohandlecashreceiptsshouldbebondedandrequiredtotakevacations.Controlofover-the-counterreceiptsiscenteredoncashregistersthatarevisibletocustomers.,.,17,Paymentsaremadebycheck支票ratherthanbycash,exceptforpettycash零用现金transactions.Onlyspecifiedindividualsshouldbeauthorizedtosignchecks.Differentdepartmentsorindividualsshouldbeassignedthedutiesofapprovinganitemforpaymentandpayingit.,INTERNALCONTROLOVERCASHDISBURSEMENTS现金支付的内部控制,.,18,Pre-numberedchecksshouldbeusedandeachcheckshouldbesupportedbyanapprovedinvoiceorotherdocument.Blankchecks空白支票shouldbestoredinasafe.1Accessshouldberestrictedtoauthorizedpersonnel.2Acheckwritermachineshouldbeusedtoimprinttheamountonthecheckinindelibleink.,.,19,Eachcheckshouldbecomparedwiththeapprovedinvoicebeforeitisissued.Followingpayment,theapprovedinvoiceshouldbestampedPAID.,.,20,ElectronicFundsTransfer(EFT)isadisbursementsystemthatuseswire,telephone,orcomputertosendcashfromonelocationtoanother.Regularpaymentssuchasthoseforhouse,car,andutilitiesarefrequentlymadebyEFT.,ELECTRONICFUNDSTRANSFER电子资金划账,.,21,Apettycashfundisusedtopayrelativelysmallamounts.Operationofthefund,oftencalledanimprestsystem,involves:1establishingthefund,2makingpaymentsfromthefund,and3replenishingthefund.,PETTYCASHFUND备用金,.,22,Accountingentriesarerequiredwhen:1thefundisestablished,2thefundisreplenished,and3theamountofthefundischanged.,PETTYCASHFUND备用金,.,23,ESTABLISHINGTHEFUND,Twoessentialstepsinestablishingapettycashfundare1appointingapettycashcustodianwhowillberesponsibleforthefundand2determiningthesizeofthefund.Ordinarily,theamountisexpectedtocoveranticipateddisbursementsfora3-weekto4-weekperiod.,.,24,LairdCompanydecidestoestablisha$100fundonMarch1.Whenthefundisestablished,acheckpayabletothepettycashcustodianisissuedforthestipulatedamount.,.,25,REPLENISHINGTHEFUND,Whenthemoneyinthepettycashfundreachesaminimumlevel,thefundisreplenished.Therequestforreimbursementisinitiatedbythepettycashcustodian.Thepettycashcustodianpreparesascheduleofthepaymentsthathavebeenmadeandsendstheschedule,withsupportingdocumentation,tothetreasurersoffice.,.,26,OnMarch15thepettycashcustodianrequestsacheckfor$87.Thefundcontains$13cashandpettycashreceiptsforpostage$44,freight-in$38,andmiscellaneousexpenses,$5.,.,27,Theuseofabankminimizestheamountofcurrencythatmustbekeptonhandandcontributessignificantlytogoodinternalcontrolovercash.Acompanycansafeguarditscashbyusingabankasadepositoryandclearinghouseforchecksreceivedandcheckswritten.Newdepositorsarerequiredtosignasignaturecardwhenopeningacheckingaccount.,USEOFABANK,.,28,Acheckisawrittenordersignedbythedepositordirectingthebanktopayaspecifiedsumofmoneytoadesignatedrecipient.Threepartiestoacheckare:1Maker(drawer)issuesthecheck2Bank(payer)onwhichcheckisdrawn3Payeetowhomcheckispayable,WRITINGCHECKS开支票,.,29,Drawer,Bank,Payee,Check,Check,Cash,BankStatement,.,30,BANKSTATEMENTS银行对账单,Abankstatementshows:1checkspaidandotherdebitschargedagainsttheaccount2depositsandothercreditsmadetotheaccount3accountbalanceaftereachdaystransactions,.,31,BANKSTATEMENTS银行对账单,.,32,Bankdebitmemorandaindicatechargesagainstthedepositorsaccount.Example:ATMservicechargesBankcreditmemorandaindicateamountsthatwillincreasethedepositorsaccount.Example:interestincomeonaccountbalance,MEMORANDA,.,33,RECONCILINGTHEBANKACCOUNT银行户头的调整,Reconciliationisnecessarybecausethebalanceperbank银行余额andbalanceperbooks账上余额areseldominagreementduetotimelagsanderrors.Abankreconciliationshouldbepreparedbyanemployeewhohasnootherresponsibilitiespertainingtocash.,.,34,Stepsinpreparingabankreconciliation:1Determinedepositsintransit2Determineoutstandingchecks3Noteanyerrorsdiscovered4TracebankmemorandatotherecordsEachreconcilingitemusedindeterminingtheadjustedcashbalanceperbooksshouldberecordedbythedepositor,RECONCILINGTHEBANKACCOUNT,.,35,ThebankstatementfortheLairdCompanyshowsabalanceperbankof$15,907.45onApril30,2002.,Onthisdatethebalanceofcashperbooksis$11,589.45.,BANKRECONCILIATON,.,36,.,37,CollectionofNoteReceivableThisentryinvolvesfouraccounts.Interestof$50hasnotbeenaccruedandthecollectionfeeischargedtoMiscellaneousExpense.,.,38,BookErrorAnexam