CONTROL包括企业内部所采行的组织计画与所有相关方法和.ppt

1 Define internal control. 2 Identify the principles of internal control. 3 Explain the applications of internal control principles to cash receipts. 4 Explain the applications of internal control principles to cash disbursements. 5 Describe the operation of a petty cash fund. 6 Indicate the control features of a bank account. 7 Prepare a bank reconciliation. 8 Explain the reporting of cash. Internal Control包括企業內部所採行的組織計畫與所有相關方法和措施，以達到下列目的： Safeguards an organization’s assets保全資產，以免遭員工竊取或竊用 Enhances the accuracy and reliability of accounting records增加會計紀錄之正確性與可靠性，減少會計記錄的錯誤與舞弊 Establishment of responsibility責任的建立 將責任指派給特定員工 most effective when only one person is responsible for a given task因為好區分 Segregation of duties職責的劃分 1.相關作業應給不同人去做 2.資產記錄與實體保管之責任應分離 Documentation procedures書面程序化 書面文件提供了交易發生之證據，應將書面文件事先編碼 Physical, mechanical, and electronic controls實體、機械與電子控制 實體控制與保全資產有關，機械與電子控制可以保全資產亦可增加會計紀錄之正確性與可靠性. Independent internal verification獨立的內部查核負責員工以外之獨立人士以定期或突檢的方式查核，有所謂內部稽核人員（internal auditor）進行內部控制制度之評估 Other controls其他控制政策 1.給經手現金的員工投保忠誠險 2.職務輪調及強制休假 Maximum benefit Independent internal verification: 1 Made on periodic or surprise basis 2 Should be done by someone who is independent of the employee responsible for the information 3 Report discrepancies and exceptions to a management level that can take appropriate corrective action Costs of establishing control procedures should not exceed their expected benefits 內部控制制度係提供合理的保證，而非絕對保證 The human element 人的因素is an important factor in every system of internal control. Collusion 勾結may result. Two or more individuals work together to get around prescribed controls and may significantly impair the effectiveness of a system. Cash Coins硬幣, currency紙幣, checks支票, money orders匯票, and money on hand手存現金 or on deposit at a bank銀行存款 or similar depository類似存款 Internal control over cash is imperative Safeguards cash and assure the accuracy of t