流程层面的评估-销售及相关的流程评估(process-level-sales)

1、公司名称:Key Business Process主要商业流程：4 Sales - processing sales orders, managing accounts receivable and process!ng cash receipts销售销售流程、应收账款管理及现金收入Completed by填表人：XX, Deputy General Manager （副总经理）Jeno Yu, Financial Controller （财务总监）Section/NumberObjectivesRisksRiskExisting Control Activities参考编目的风险Level

2、风现有监控活动号险级数Process Owner流程负责人Control Weaknesses 监控弱点/缺陷Corrective Actio ns to beTaken行动计划以改善监控弱点八、TargetImplementation Date目标完成日ResponsibleParty行动计划负责人4.1 Process!ng sales ordersJ Reviews customers 1 creditability prior to entering into customer contracts.（在客户签约前审核客 户的信用）Customers unable to repay th

3、e debt.（客户无能力偿还债 务）1.2. 部门经理需按客户信贷限额及信用期列 表给现有客户信贷。3. 现有客户：部门经理需定期按每个现有客户的表 现， 如还款准时度、每年营业额、商誉、及业 务性质等方面进行评估，检讨给予每个客 户的信贷限额。与旧客户签新项目合同前，作信贷检讨， 由财务总监审批客户付款条款。XX/XX/XXJeno Yu （财务总监）Section/ Number 参考编 号Objectives 目的Risks 风险RiskLevel 风 险级数Existing Control Activities 现有监控活动Process Owner 流程负责人Control Wea

4、knesses 监 控弱点/缺陷Corrective Actio ns to beTaken行动计划以改善监控弱 点八、Target Implement ation Date 目标完成日Resp on sible Party 行动计划负责人4.1.2Consistently apply the assessing methodology on credit ratings and line of credits （对信用评级及信用贷 款的最咼额度运用刖后一 致的评估方法）Inconsistent assessing result of credit ratings and line of cr

5、edits（对信用评级和信用 贷款的最高额度进行不 一致的评估）高xx/xx/xxJeno Yu （财务总监）4.1.3Process orders within approved customer credit limits only.（定单的处理受限于信 用额度）Customers may be unable to repay the debt.（客户可能无力偿还 债务）高1.2.XX/XX/XXJeno Yu （财务总监）4.1.4All terms of order properly approved by management（所有定单都适用地得 到管理层批准）Company get

6、 loss, resulting in lack of approval（因为缺少批准，公 司造成损失）低Jeno Yu （财务总监）Section/ Number 参考 编号Objectives目的Risks风险RiskLevel 风险级数Existing Control Activities现有监控活动Process Owner流程负责人Control Weaknesses 监 控弱点/缺陷Corrective Actions to beTaken行动计划以改善监控弱 点/（Target Implement ation Date 目标完成日Resp on sibleParty行动计划负 责

7、人4.1.5Accurately record customers * orders or cancellation orders.Un available orin accurate informatio non sales orders低xx/xx/xx4.1.6Transfer order entry information completely and accurately to the shipping and invoicing activities.（完整地登记订单信 息，正确地完成发货和发 票的确认）Use of in accurate information for ship

8、ping and invoicing activities（使用不精确的信息 进行运货和开发票）中1.xx/xx/xxJeno Yu （财务总监）XX （高级财务 经理）4.1.7In put and processed all, and only, valid orders received from customers（只是输入和操作从客 户收到的有效定单）Sales orders may be lost.（销售订单可能丢 失）低XX）Section/ Number 参考编 号Objectives 目的Risks 风险RiskLevel 风 险级数Existing Control Acti

9、vities 现有监控活动Process Owner 流程负责人Control Weaknesses 监 控弱点/缺陷Corrective Actio ns to beTaken行动计划以改善监控弱 点八、Target Implement at io n Date 目标完成日Resp on sibleParty行动计划负责人XX421All goods shipped are accurately billed in the proper period（所有货物的运送都在 适当的时间开据准确的帐 单）Missing documents or incorrect information（遗失文件

10、或信息 木止确）低XXJeno Yu （财务总监）参照4.1.7参照4.1.7参照4.1.7参照4.1.7Improper cut-off of shipments at the end of a period In correctly recognise revenue and accounts receivable（不,恰当地确认收 入和其它应收款）低XXX低Jeno Yu （财务总监）Section/ Number 参考编 号Objectives 目的Risks 风险RiskLevel 风险级数Existing Control Activities 现有监控活动Process Owner

11、 流程负责人Control Weaknesses 监 控弱点/缺陷Corrective Actio ns to beTaken行动计划以改善监控弱 点 八Target Implement ation Date 目标完成日Resp on sible Party 行动计划负责人422En surecontinuedcompletenessandaccuracy of accounts receivable确保应收账款的完全延续Unauthorized input for non existent retur ns， allowances and writeoffs低1.Jeno Yu （财务总监）

12、XX （高级财务经理）423Safeguard accounts receivable records 维护应 收账款纪录Unauthorized access to accounts receivable records and stored data 未经许可逬入应收账款 纪录并贮备数据低1.XX （高级财务经理）4.2.4为管理层提供帐龄分析表，催收长期未到帐的欠款，计提坏帐准备可能发生坏帐2.管理层Section/ Number 参考编 号Objectives 目的Risks 风险RiskLevel 风险级数Existing Control Activities 现有监控活动Proce

13、ss Owner 流程负责人Control Weaknesses 监 控弱点/缺陷Corrective Actio ns to beTaken行动计划以改善监控弱 点 八Target Implement ation Date 目标完成日Resp on sible Party 行动计划负责人4.3.1Cash receipts data are entered for processing completely, accurately and timely.现金收据数据被完整、及 时、准确地处理Unavailable or inaccurate information on accounts receivable高XX （高级财务经理）4.3.2Checks are manu