内部控制问答题(DOC16页)_1521

1、内部控制问答题内部控制问答题 (1) 采购Please provide a specific response to each of these questions, and include as much detail as you can in describing all of the procedures that arein place. Be sure to indicate when or how often these procedures are performed, and by whom they are performed.请详细回答以下每个问题，并尽可能地详细描述所有

2、的程序步骤和执行的时间、频率、执行者。1. What is the general practice in procurement process? Please provideany workflow document, if any.在采购实践中总的程序原则是什么？请提供有关工作流程的任何文件（如有的话）2. Are all purchases, other than those madeby petty cash, madeby purchase requisition? Are all requisitions signed by authorized departmentperson

3、nel?包括用备用金采购在内的所有采购， 是否均根据采购申请单？是否所有请购单均由经授权的部门人员签署？3. Are budgets checked for adequate balances before issuing encumbrances?在签署指令前 , 是否检查有足够的预算余额？4. Are verbal instructions supported by written information?是否口头的指令有书面资料作依据？5. Are requisition forms pre-numbered and controlled? If so, pleaseprovide re

4、levant documents.请购单是否有编号和得到控制？如果是的请提供相关文件6. How do you choose vendors? Are quotations or bids obtained from two or more suppliers on purchases of large quantities or dollar value?供应商是如何选择的？对大量或大额采购是否从两家或更多的供应商处获得报价或竞投？7. If so, does the procedure followed indicate the result of the reviewof the bid

5、s received?如果是的，是如何处理收到的竞标来确定结果的8. Are bids received from the same vendors each time?是否每次投标均来自相同的供应商？9. Are exceptions to the lowest bid allowed? If yes, how are such exceptions controlled?是否允许有非最低价中标的例外？如果有，这种例外场合是如何控制的？10. Are all purchase orders examined by a responsible employee or officer? 是否所有

6、的采购指令由指定的雇员或官员审核？11. Are purchase orders pre-numbered and controlled?采购指令单是否事先编号和得到控制？12. Is batching of small orders routinely done; that is, are blanketpurchase orders of commonly used low unit cost items provided?对于常用、低单价项目的综合采购指令， 是否提供循环使用的小批量采购指令？13. Is each purchase transaction based on the pr

7、ovision of a purchase requisition? Is approval of the requisition required by a duly authorized person before a purchase order is made up?是否每项采购交易均在采购申请单基础上办理？在采购指令发出前，请购单是否经相关授权人员批准？14. Is price included wherever possible in purchase order?在所有可能的情况下，是否在采购指令里包含价格？15. Is open purchase order file chec

8、ked periodically for excessively old purchase orders?对于未完成的采购指令文件是否进行定期检查，以确定有无很久以前的订单？内部控制问答题 (2) 出差和招待Please provide a specific response to each of these questions, and include as much detail as you can in describing all of the procedures that arein place. Be sure to indicate when or how often the

9、se procedures are performed, and by whom they are performed.请详细回答以下每个问题，并尽可能地详细描述所有的程序步骤和执行的时间、频率、执行者。1. What is the general practice to approve all major travel expenses, such as significant out of pocket expenses?批准报销诸如用现金方式支付的主要出差费用的总体原则是如何的?2. Please briefly explain the approval and reimbursemen

10、t process fortravel and entertainment expenses.请简要说明批准和报销出差和招待费用的处理过程?3. Is there a designated person who reviews employees expense reportperiodically? If so, how often do they review?是否指定某人对员工的费用报告进行定期检查？如果是，多长时间检查一次?4. Is there any historical record of any misuse of company resources by employees?

11、 If so, please provide detailed documents.有无员工滥用公司资源的历史记录？如果有，请提供详细资料?5. Is cash-advance used for travel and entertainment purpose? If so, how to control it?是否有用于出差和招待的预支现金? 如果有，是如何控制的 ?内部控制问答题 (3) 存货Please provide a specific response to each of these questions, and include as much detail as you can

12、 in describing all of the procedures that arein place. Be sure to indicate when or how often these procedures are performed, and by whom they are performed.请详细回答以下每个问题，并尽可能地详细描述所有的程序步骤和执行的时间、频率、执行者。1. Are there written policies & procedures for the inventory/cost of sales processes including physica

13、l (cycle) inventory counts?是否有关于存货和销售成本处理的书面政策和步骤程序( 包括存货的循环盘点 )?2. Provide a detailed narrative of the entire inventory process, furnishing as much detail and explanation as possible of all the activities along the way, and describing who specifically (by name and title) performs which functions in

14、 that process. In so doing,be sure toidentify (where applicable):提供整个存货处理程序的详细说明， 尽可能详细解释整个过程中的所有工作和说明在这个过程中的由哪个人员 （姓名和职务） 执行哪一部分的功能。 如果是这样操作 的，确定具体实施的场合 Who approves purchase requisitions谁批准采购申请？ Who prepares/issues purchase orders谁填制 / 签发采购订单？ Who approves purchase orders谁批准采购订单？ Who approves acce

15、ss to v endor (supplier) master files 谁批准进入使用供应商的资料？ Who maintains/updates vendor (supplier) master files谁管理和更新供应商的资料？ Who receives inventories谁负责收货？ Who prepares/issues receiving reports谁负责填制 / 签发收货报告？ Who stores inventories and issues inventories for谁保管存货和签发存货交运？shipment Who maintains/updates perp

16、etual records谁管理 / 更新长期记录？ Who approves access to perpetual record data files谁批准进入使用长期记录数据文件？ Who issues sales orders谁签发销售订单？ Who prepares/initiates shipping documents谁填制 / 准备装运单据？ Who ships inventories谁负责发出存货？ Who initiates billings谁准备提货单？ Who approves access to physical (cycle) inventory data file

17、s谁批准进入使用实物存货数据文件库？ Who conducts the physical (cycle) inventory counts谁实施实物盘点？ Who supervises the physical (cycle) inventory counts谁监督实物盘点？ Who reconciles the physical (cycle) inventory to perpetual records谁负责核对实物存货与长期记录？ Who reconciles the perpetual records to the general ledger谁负责核对长期记录与总帐？ Who has

18、 custody of the (used & unused) pre-numbered inventory countsheets谁保管已使用或未使用的有编号的存货记数卡？ Who controls the accuracy, completeness of, and access to inventoryand cost of sales programs and data files.谁控制存货的准确性、完整性和进入使用存货及销售成本程序和数据文件？3. What procedures are in place to ensure that all inventories purchas

19、ed/received from suppliers are recorded?采取什么程序以保证所有从供应商处采购和收到的存货均做好记录？4. What procedures are in place to ensure that all inventories receivedfrom suppliers(price,quantity,product)agree with or match inventoriesordered?采取什么程序以保证所有从供应商处收到的货物的价格、 数量和产品均符合需要订购的货物？5. What procedures are in place to ensur

20、e that all inventories received from suppliers are in acceptable salable/usable condition?采取什么程序以保证所有从供应商处收到的货物均为可接受的适销适用的状况？6. What procedures are in place to ensure that all inventories receivedare recorded in the proper period?采取什么程序以保证收到的所有货物均按规定做好记录？7. What procedures are in place to ensure tha

21、t all inventories returned to suppliers are properly recorded?采取什么程序以保证所有退回供应商的货物均按规定做好记录？8. What procedures are in place to ensure that all sales/shipments are recorded(including transferring inventory costs from inventory to cost of sales)?采取什么程序以保证所有销售 / 发货均做好记录，包括从存货成本结转到销售成本？9. What procedures

22、are in place to ensure that amounts posted to cost ofsales represent those associated with inventories sold/shipped?采取什么程序以保证结转的销售成本金额与已销售/ 已发运的货物一致？10. What procedures are in place to ensure that all sales/shipments are recorded in the proper period?采取什么程序以保证所有销售 / 装运发货均按规定做好记录？11. What procedures

23、are in place to ensure that all sales/shipments tocustomers agree with or match products ordered/prescribed?采取什么程序以保证所有销售/ 发运给客户的货物均符合产品的订单/ 规定？12. What procedures are in place to ensure that all inventory transactions are coded/classified correctly?采取什么程序以保证所有交易的存货均正确编号和分类？13.What procedures arein

24、place toensure that all products returnedtothe Company are only accepted in accordance with Company policies?采取什么程序以保证所有退回公司的产品均根据公司的规定接收？14. What procedures arein place toensure that allproducts returned tothe Company are properly recorded and disposed of?采取什么程序以保证所有退回公司的产品均按规定记录和处置？15. What proced

25、ures are in place to ensure thatinventoriesare adequatelysafeguarded against unauthorized personnel and properly protected against spoilage or shrinkage?采取什么程序以保证存货对于非授权人员均采取了足够的保护措施？对于损耗和损毁是否采取适当的防范措施？16. What procedures are in place to ensure that inventories that have expired or undergone spoilag

26、e or shrinkage are properly identified and segregated?采取什么程序以保证过期或损毁或损耗的存货是按规定确定和得到保管的？17. What procedures are in place to ensure that all unusable inventories (e.g., expired or spoiled) are written-off?采取什么程序以保证所有不能销售的存货 （如过期，损坏）均已从帐务上注销？18. What procedures are in place to ensure maintenance of app

27、ropriate optimal inventory stock levels?or采取什么程序以保证保持适当或理想的存货水平？19. What procedures arein place toensure thatall inventories arerealor exist?采取什么程序以保证所有存货是真实的或存在的？20. What procedures are in place to ensure accurate physical (cycle) inventory counts?采取什么程序以保证准确的实物盘点？21. What procedures are in place t

28、o ensure that all inventory count sheets (used and unused) are accounted for and secured against alteration?采取什么程序以保证所有事物盘点表 （已使用和未使用的） 已计数和被妥善保管以防更改？22. What procedures are in place to ensure that the perpetual records and general ledger agree with the physical (cycle) inventory counts?采取什么程序以保证长期的

29、记录、总帐和实物盘点相符？23. What procedures are in place to ensure that all adjustments to inventory prices or quantities are recorded?采取什么程序以保证所有存货价格或数量的调整均已记录？24. What procedures are in place to ensure that all adjustments to inventory prices or quantities are related to valid price changes orphysical invent

30、ory quantity differences?采取什么程序以保证所有存货价格或数量的调整与有效价格变化或实物存货的差额相关联？25. What procedures are in place to ensure that all adjustments to inventory prices or quantities are recorded timely and in the proper period?采取什么程序以保证所有存货价格或数量调整均及时和按规定的程序记录？26. What procedures are in place to ensure that inventories

31、 are valuedon a consistent basis using the Companys approved costing method (i.e., lower of cost or marketing on a FIFO basis)?采取什么程序以保证始终如一地按照公司批准的成本计算法确定存货价值 （如市场与成孰低法，先进先出法等）？27. What procedures are in place to ensure that only valid changes are made to the inventory management master file?采取什么程序

32、以保证只有有效的变更才能反映到存货管理主文件？28. What procedures are in place to ensure that all valid changes to theinventory management master file are input and processed?采取什么程序以保证所有对存货管理主文件有效的变更均已输入和处理？29. What procedures are in place to ensure that all changes to theinventory management master file are processed acc

33、urately and timely?采取什么程序以保证所有对存货管理主文件的变更均准确无误和及时地处理？30. What procedures are in place to ensure that system access and update capabilities to inventory management master files are limited to authorized personnel only?采取什么程序以保证存货管理主文件的系统进入和数据更新功能仅限于获授权人事使用？内部控制问答题 (4) 现金报销Please provide a specific re

34、sponse to each of these questions, and include as much detail as you can in describing all of the procedures that arein place. Be sure to indicate when or how often these procedures are performed, and by whom they are performed.请详细回答以下每个问题，并尽可能地详细描述所有的程序步骤和执行的时间、频率、执行者。1. Are all disbursements, exce

35、pt from petty cash, made by check?是否所有的报销，除了备用金外均使用支票支付？2. Are all checks pre-numbered?是否所有支票均已编号？3. Are voided checks properly deface or mutilated and held available for subsequent inspection?作废支票是否按规定销毁？或者剪角保留供以后检查？4. Are checks required to be counter signed?支票是否需要两人连署？5. a. Is the signing of chec

36、ks in-advance prohibited?是否禁止签发空白支票？b. Is the countersigning of checks in advance prohibited?是否禁止连署签发空白支票？6. Are authorized signatures limited to officers of employees who have no access to accounting records or to cash?对获授权签署的官员或员工，是否无权进入和获得帐户记录或者接触现金？7. Is the practice of drawing checks to cash or

37、 bearer prohibited?注明“现金”或“持有人”的提款支票的做法是否被禁止？8. If not, are checks so drawn limited to petty cash reimbursement?如果不是，是否提款用途仅限于现金报销备用金？9. Are monthly bank statements and paid checks received directly by the accounting department?银行月度对帐单和付讫的支票是否直接由财务部门收取？10. Are the bank accounts independentlyreconcil

38、edby someone otherthanthe employees who keep the cash records?银行帐是否由登记现金帐人员以外的其他人员独立核对相符？11. Is the sequence of check numbers accounted for when reconciling the bank accounts?在与银行帐核对时，是否检查支票的连续编号？12. Is the practice of examining paid checks for date, name, cancellation, and endorsement followed by t

39、he employee reconciling the bank accounts?核对银行帐的的人员是否检查付讫支票的日期、姓名、取消和背书等内容？13. Are vouchers or other supporting documents presented together with the checks submitted for signature?在支票提请签署时，是否同时提供凭证或其他证明文件？14. Do the signers make adequate investigation before signing checks?签署人在签署支票前是否做充分的检查？15. If

40、a check-signing machine is in use, are the machine and signature plated kept under effective control?如果使用支票签发机，机器和签名版是否处于有效控制下？16. Are checks mailed out without allowing them to return to the employee who drew the checks or to the accounts payable bookkeeper?对于寄出的发票，是否不允许退回签发人员或应付款记帐人员？17. Are the s

41、upporting documents impressed with a paid stamp or other mark so as to prevent their use for duplicate payment?对于证明文件是否盖上“付讫”章或其他记号，以防止重复付款？18. Are payroll checks drawn against a separate payroll bank account?支付工资的支票是否从独立的银行帐号提款？19. Is the payroll bank account on an imprest basis?工资银行帐户是否是贷款性质的帐号？20

42、. Are transfers from one bank to another under effective accounting control?对于从一个银行帐户转帐到另一个银行帐号，是否处于有效的会计控制下？21. Are unused checks maintained under adequate control?未使用的支票是否处于完全充分的控制下？22. Are checks outstandingfora considerabletime properlyinvestigated?对于过期时间较长的支票是否按规定进行调查？23. Is the accounts payabl

43、e register reconciled regularly with the general ledger control account? How Often?应付帐款记录是否定期总帐控制帐核对？多长时间核对一次？24. Are statements from vendors regularly compared with the related ledger accounts (or with open items in the voucher register)?应付帐款明细帐是否定期与供应商的对帐单（或与未付款的凭证登记记录）核对？25. Are appropriate adjus

44、tments made as a result of the comparison?对于核对不符的结果是否作适当的调整？26. Are adjustments of accounts payable (including the write-off balances) required to be supported by the approval of a designatedof debitofficial?对于应付帐款的调整（包括注销坏帐余额）是否需要得到指定官员的批准？27. Is notificationfrom receivingdepartment or other recipi

45、entrequiredprior to payment on an open invoice?在支付应付的发票款前，是否要求应收帐款部门或其他收款人员处收到通知？28. Is there a definite responsibility for the checking of invoices asto:在检查发票时，对下列内容是否有特定的检查规定： a. Prices and credit terms?价格和信用条款？b. Extension?延期付款？c. Freight charges or allowances?有运输费用或折让？29. Is a designated employe

46、e made responsible for the determination of the distribution of invoices (pursuant to an established account ing policy) to proper general ledger accounts?是否由指定人员负责根据确定的会计政策决定现金付款， 以达到总分类帐会计要求？30. Is the distribution so determined tested or double-checkedperiodically?对于决定的现金付款是否进行定期的检查或重复审核？31. Are

47、all purchases (materials, merchandise, services, and expenses) routed through a purchase register or voucher record and not directly through cash disbursements?所有采购业务（包括原料、机械设备、服务和费用）均按制定的采购登记或凭证记录程序进行，而非直接通过现金支付？32. If so, are adequate vouchers filed therefore?如果是，是否有足够的凭证一起留档？33. Is it the Company

48、s policy to take discounts on all purchase,irrespective whether payment is made within the discount period?对所有的采购，不论付款是否在折扣期限内，公司的政策是否是均要求提供折扣？内部控制问答题 (5) 现金收入Please provide a specific response to each of these questions, and include as much detail as you can in describing all of the procedures that

49、 arein place. Be sure to indicate when or how often these procedures are performed, and by whom they are performed.请详细回答以下每个问题，并尽可能地详细描述所有的程序步骤和执行的时间、频率、执行者。1. Is the receipt of currency, as opposed to checks and drafts, insignificant?相对于支票和汇票 , 现金收入的比例是否很小 ?2. What is the average amount of currency

50、 (not checks drafts, and moneyorders) received daily?每天收到的货币资金 ( 不包括支票 , 汇票和转帐 ) 的平均金额是多少 ?3. What procedures are in place to assure that bank accounts are properly authorized?采取什么程序以保证银行帐户按规定得到授权处理 ?4. What procedures are in place to ensure that cash received is properly reconciled to the sales inv

51、oices billed?采取什么程序以保证收到的现金与销售发票一致?5. What kind of document do you use to trace all cash receipts?用什么文件来跟踪现金收入 ?6. Are these documents checked by an employee independent of the one receiving cash, preparing deposits or recording cash receipts?这些用来跟踪的文件是否由一个独立于收取、解缴和记录现金的人员检查？7. Are cash receipts fro

52、m miscellaneous sources independently con trol led?对于杂项来源的现金收入是否由独立的控制？8. How often is cash deposited? What security procedures are in place?多长时间将现金解缴一次？采取什么样的安全措施去解款？10. Does someone other than the person recording cash receipts prepare the deposits?除了现金收款入外，是否还有其他人员办理解款？11. Is it difficult for any

53、 person handling cash to obtain access to customers ledgers and monthly statements?任何经手现金的人员，是否很难获得客户分类帐和月结单资料？12. Is an authenticatedduplicatedepositslipreceivedby someoneotherthan the persons receiving cash, making the deposit and recording cash receipts?除了收款人、解款人和收入记帐人外， 其他人能否收到真实的、 一式两份的收据？13. D

54、oes this person compare such authenticated duplicate slip with:除了收款人、解款人和收入记帐人外的其他人员是否将此真实收据副本与下列文件进行核对：a. Record of incoming remittances?解入汇款记录？b. The cash book entries?现金帐分录？14. What is the process for received customer checks?收到客户支票是采取什么程序来处理的 ?15. What is the process in place for dishonored checks?采取什么程序以保证拒付支票的妥善处理？16. Are all checks made or endorsed payable to the Company?是否所有支票签发或背书支付给公司？17. Who has the authority to cash checks?谁授权签署现金支票？18. Are non-cash negotiable securities in the custody o