CASH 内部控制和现金(ppt 43)英文版(1)
企业货币资金的内部控制【外文翻译】
外文翻译原文Corporate internal control of monetary fundsMaterial Source: Corporate cash management：strategy and practiceAuthor: Philippa Foster BackA monetary goal of capital controls(A) To ensure the authenticity of the currency fund balanceDespite the monetary funds in the balance sheet total assets in the proportion of small, but the assets of the business activities of enterprises played a crucial role. Any person operating a part of the lack of monetary funds, if the participation of the business activities would be difficult to normally. As the monetary assets in the accounting records and business processes that occur at greater risk of errors and fraud, and are reflected in the financial statements of the cash balance will greatly affect management's decision-making, therefore, ensure that is reflected in the balance sheet of the monetary the real balance of funds, as well as in line with the actual number of currency funds is the primary objective of the internal control system, through the establishment of a strict monetary fund operational internal control system, from the personnel functions of the organization, authorization control procedures up to ensure that all monetary income and expenditure of funds to be true record and reflect, as well as shown on the balance sheet of the monetary fund balance is derived from these real records.(B) to ensure the proper use of monetary fundsMoney funds are the most widely used corporate liquidity, corporate links between operators should be used, directly or indirectly, monetary funds, the enterprise's also a great amount of working capital. In order to ensure the currency business links in the resources required, must be a sum of money for each capital expenditure, combined with other operations in a strict examination and approval. Monetary funds business, internal control system is to enable the standardization and institutionalization of examination and approval procedures, reduce unnecessary spending, and revealed with the monetary funds of other business-related internal control system weaknesses to prevent encroachment and misappropriation of fundsin an enterprise's monetary place.(C) to ensure the currency of funding availableThe frequency of monetary capital expenditures require enterprises to the stock of a certain amount of monetary funds. Business management authorities must understand that not all money funds can be used to purchase goods or pay for daily operating costs incurred. To maintain a certain percentage of the monetary funds to meet emergencies or certain specific uses, for example, bonds, trust deed, loan agreement or payment of dividends, wages fund. For example, the purchase agreement stipulates that companies must demand deposits in the bank to retain a certain amount of households, then this balance can not be freely used and listed as cash in cash in the balance sheet under the item, only as a sum of current assets to listed. This is easy to manage the authorities will need to schedule according to operating funds, while the needs of the financial statements are correctly listed on the balance sheet to determine the total amount of monetary funds can be immediately used for any other purpose.(D) To ensure the effectiveness of monetary fundsThe use of a variety of financing, investment means a reasonable and efficient scheduling and use of monetary funds, and prevent or reduce the monetary funds of idle and waste, to maximize the economic benefits of monetary funds. Money-for-money nature of the control method is to formulate monetary and financial income and expenditure, the long-term plans. As predicted in a reasonable period of monetary capital stock of certain circumstances, some delay in the implementation of monetary funds to pay for the procurement policies and speed up the marketing policies of withdrawing currency from circulation through the return on investment, such as the transfer of bonds, stocks or bills discounting and so on, to solve the currency expenditure gap . To achieve these objectives, making financing and investment decisions, it is necessary to conduct a comprehensive analysis of various programs, and options for a feasibility study. Money-for-money of control involving the entire business activities of enterprises, enterprises have the actual situations vary widely, effectiveness of control methods should be closely linked with the actual operation.(A) is incompatible with segregation of duties controlsSeparation of duties between incompatible control means for the relevant duties, must share the responsibility, can not be arranged that a person can serve. This control system allows operation in dealing with the economy, the relevantpersonnel to offset each other, mutual supervision, so that separation of duties, internal containment. Specifically include: (1) cash, bank deposits, collection and payment operations authorized by phase separation with the handling. (2) cash, bank deposits, collection and payment operations managers and review of phase separation. (3) cash, bank deposits, collection and payment operations managers and accounting separation. (4) cash, bank deposits, bank deposits, bills for the custody and accounting personnel separated. (5) cash, bank deposits, bills for the custody and custody seal separation. (6) cash, bank deposits, journal and general ledger accounting phase separation. (7) cash, bank deposits, separation of accounting and auditing. (8) cash, bank deposits, bank deposits, income proof of payment for the custody and separation of accounting journals.(B) authorize the control ofAuthorization control means unit staff at all levels must be authorized and approved, can the relevant economic operations for processing. This control method so that each process, part of a clear responsibility and authority, so that when certain events occur under control. Authorization control requirements call for managers at all levels of the terms of reference and business process rights, but also requires a clear commitment by all levels of management responsibility, to make them responsible for acts of their business processes. Such as the creation of cash, bank deposits, the internal control system, we must first establish the authorization and approval system, that is cash, bank deposits, collection and payment services, it requires by the unit principal executive officer or financial officer for approval to authorize specific personnel to operate, approval generally means that the signature stamp. This process ensures that cash, bank deposits in the balance of payments under the authority of business.(C) security, integrity controlIts scope to include a variety of income and expenditure operations, specifically, corporate income and expenditure of funds occurred in the money business, whether it had been credited to the appropriate accounts according to regulations. (1) Inventory control of cash limits. Cash shall not exceed the limit, more than deposited with the bank. (2) invoices, receipts control. The use of invoices, receipts numbered continuity, checking the monetary funds received whether they are consistent with the invoice receipt to ensure that all the monetary funds received are recorded. On the invoices, receipts must strengthen their production and income, hair, deposit management, and must be even numbers,establish accounts accounting. (3) business volume control. According to the amount of business the past, the size of a business, to review the integrity of the monetary funds. (4) the current account reconciliation control. Through regular contacts with the other units of checking account balances, evaluation of the timeliness of monetary funds accounted for paying overdue bills, but also due to whether it is true. With particular attention to dealing with bad loans have been made whether the accounts receivable to recover money is not accounted for.译文企业货币资金的内部控制资料来源：Corporate cash management：strategy and practice作者：Philippa Foster Back第一，货币资本控制措施（A）确保货币资金的真正平衡尽管货币资金在资产负债表占总资产的比例较小，但在企业的经营活动起了至关重要的作用。
亨格瑞会计学(第12版)课件：内部控制与现金管理
尚未入账现金支付)
更正银行错误 =调整后银行存款余额
8-28
表 8-7 银行存款余额调节表
• 4月30日银行余额= $12,720 • 4月30日企业账面余额= $20,850 • 4月份在途存款= $9,000 • 4月份未清偿支票= $2,000 • 从顾客所获电子资金收入= $100 • 银行存款利息收入 = $30 • 银行服务费= $20 • 电子资金转账支付的水费= $40 • 空头支票= $1,200
8-29
表 8-7 银行存款余额调节表
4月30日余额 加:
1.在途存款
银行
$12720
9000
减: 2.未清偿支票
204号
调整后银行余额
21720 2000 $19720
4月30日余额 加:
3.从顾客所获的电 子资金收入
企业账面 $100
4.银行存款利息收 入
$30
减: 5.服务费 6.电子资金转账支 付的水费 7.空头支票
8-17
建立备用金
日期
科目及摘要
8月1日 备用金
现金
(设立备用金)
借方 200
贷方 200
1. 企业签发支票,作为备用金 2. 支票兑现后，现金被实际存入备用金
8-18
补充备用金
备用金余额 实际现金 备用金票 总计 现金缺少额
$118 80
$200
$198 $2
• 签发了一张$82的支票,支付给备用金 • 收据(票)是用来准备记录相关费用的分录。
• 风险评估(Risk
根据2002年的萨班斯-奥克斯 利法案,
• 上市公司必须公布内部控 制报告
Chapter4_Internalcontrol_cash内部控制
2019/11/13
10
Bank Accounts as Controls
• Monthly bank statements are sent to the account holder and should be reconciled.
• Electronic fund transfer (EFT) is the electronic transfer of cash. No check is written.
Bank Balance
• Add deposits in transit
• Subtract outstanding checks
• Add or subtract corrections of bank errors, as appropriate
Book Balance
• Add bank collection items, interest revenue, and EFT receipts
– Bank collection items, interest revenue, and EFT receipts
– Service charges, NSF checks, and EFT payments
– Errors made by the company (bank errors do not require journal entries on the company’s books).
• Errors by the company or the bank
2019/11/13
14
Bank Reconciliation
• The adjusted bank balance must equal the adjusted books balance.
Audit-of-Cash-Balances(英文版)(ppt-31页)
Tests of Interbank Transfers
The accuracy of the information on the interbank transfer schedule should be verified.
Cash in the Bank and Transaction Cycles
• Deposits recorded as cash receipts near the end of the year, deposited in the bank in the same month, and included in the bank reconciliation as a deposit in transit • Payments on notes payable debited directly to the bank balance by the bank but not entered in the client’s records
$66,647
1,325 265
$68,237 1,500 200 12
$ 66,525
Balance-Related Objectives: General Cash in the Bank
Detail tie-in
Cutoff
Presentation and disclosure
Existence
Cash in the Bank and Transaction Cycles
Misstatements which are normally discovered as a part of the tests of a bank reconciliation. • Failure to include a check that has not cleared the bank, even though it has been recorded in the cash disbursements journal • Cash received by the client subsequent to the balance sheet date but recorded as cash receipts in the current year
中级财务会计英文版课件 内部控制 Internal Control-----Financial Accounting
• EFT system on page 346.
• Business insight on page 346.
REVIEW QUESTION
The use of pre-numbered checks in disbursing cash is an application of what internal control principle?
Human Element
A system is only as good as the people operating it.
Collusion
Two people may conspire to override a control
• Do it on page 341.
STUDY OBJECTIVE 3
ESTABLISHING THE FUND
• Two steps to establish a petty cash fund
1 appoint a responsible custodian who will be responsible 2 determine the size of the fund (to cover 3-4 weeks)
INTERNAL CONTROL FOR CASH RECEIPTS
• Register tapes, remittance advices and deposit slips
• Cash should be stored in safes and bank vaults • Access to storage areas should be limited to authorized personnel • Cash registers should be used in executing over-the-counter receipts
《内部控制》ppt课件完整版
明确监督检查的计划、实施、报告、整改等流程，确保监督检查的规 范化和有效性。
缺陷识别、报告和整改流程
缺陷识别
通过对比分析、穿行测试、实质性测试等方法， 识别内部控制存在的缺陷，并进行分类和评估。
缺陷报告
将识别出的内部控制缺陷及时向上级管理部门报告， 报告内容应包括缺陷的性质、影响程度、产生原因等。
参考和借鉴。
05
法律法规遵循与合 规性管理
国家相关法律法规解读
《公司法》
明确公司治理结构、股东权益保护等内部控制基本要 求。
《证券法》
规范上市公司信息披露、内幕交易等行为，强化内部 控制。
《会计法》
确保企业财务报告真实性、完整性，加强内部会计监 督。
行业监管政策要求及影响分析
金融行业
强化风险管理、合规经营，防范金融风险。
THANKS
感谢您的观看
控制活动 控制活动是为了合理地保证经营管理目标的实现，指导员工实施管理指令，管理和化解风险而采取的政 策和程序，包括高层检查、直接管理、信息加工、实物控制、确定指标、职责分离等。
内部控制体系构成
信息与沟通
信息与沟通存在于所有经营管理活动中，使员工得以搜集和交换为开展经营、 从事管理和进行控制等活动所需要的信息，包括管理者对员工的工作业绩的经 常性评价。
整改措施
针对识别出的内部控制缺陷，制定具体的整改 措施，明确整改责任人和整改时限，并进行跟 踪和督导。
持续改进策略及实践案例分享
持续改进策略
建立内部控制持续改进机制，通过定期评估、 内部审计、外部审计等多种方式，不断发现 和改进内部控制存在的问题，提高内部控制 的效率和效果。
实践案例分享
分享企业在内部控制持续改进方面的成功案 例和经验做法，如完善内部控制制度、优化 业务流程、加强信息化建设等，为企业提供
Chapter 4_ Internal control & cash内部控制
– Internal and external audits – Documents and records – Electronic and computer controls
2013-11-11 4
The components of internal control
• • • • • Control Environment Risk Assessment Control procedures Monitoring of Controls Information System
Bank Balance
• Add deposits in transit • Subtract outstanding checks • Add or subtract corrections of bank errors, as appropriate
Book Balance
• Add bank collection items, interest revenue, and EFT receipts • Subtract service charges, NSF checks, and EFT payments • Add or subtract corrections of book errors, as appropriate.
2013-11-11 11
Bank Reconciliation
• Two independently maintained records of a business’s cash
现金内部控制
CONTROL OVER CASH RECEIPTS
責任之建立建立:只有授權者才可接觸現金
職務分工:下列事項應由不同人處理：
收取現金 記錄收取的現金 保管現金
程序書面化:憑證包括：
匯款通知單(remittance advice) 收銀機紙帶(register tape) 存款條(deposit split)
國務機要費顯示，總統府內部控制的設計有問題嗎? 勇哥與馬小九?
Internal control
內部控制（Internal control）:指企業內部採行的組 織規劃,與所有有關的方法,用以: 1、保護資產（safeguard its assets）
2、確保財務報導的正確性與可靠性(enhance the accuracy and reliability of its accounting record)
內部控制的原則
(5) Independent internal verification : 1. 定期或突擊進行驗證 2. 由獨立人士進行 3. 能直達天聽,以便舞弊或不法情事能立即採修正 措施=>由內部稽核人員(internal auditor)進行
(6) Other controls : 1.為保管資產的重要員工投保忠誠險(bonding of employees ) 2.輪調 (rotating employee’s duties):台中警局資深員警(四 個人頭, 10年) 3.定期休假 (take vacations)
有權者才可接近支票 有權核准與支付者非同一人:簽支票者不能支付 支票應預先編號，且每張支票應有付款憑證。 空白支票要放在保險櫃中， 核對支票與發票,並編制月報表 發票上要蓋付訖(PAID)戳記
Chapter 8 内部控制与现金(Internal Control and Cash)汇总
Chapter 8 內部控制與現金(Internal Control and Cash)*本章目標1、內部控制(原則、限制)2、現金控制(現金收入控制及現金支出控制)3、使用銀行(銀行存款、開立支票及編製銀行調節表)4、現金之報導一、內部控制（Internal Control）=>包括企業內部所採用的組織規劃以及所有相關方法和措施以：1、保護公司資產（Safeguard its assets）免於員工偷竊、盜用及未經核准的使用。
2、經由減少會計程序中錯誤（errors，非蓄意的過錯）及舞弊（irregularities；蓄意的錯誤及不當表達）之風險，提高其會計記錄的正確性及可靠性。
(一)內部控制的原則（Principles of Internal Control）1、責任之確立（Establishment of Responsibility）=>將責任分派予特定個人，某項既定工作僅由一人負責時，內部控制才能達到效果。
=>確立責任包括交易的授權及核准。
2、職能分工（Segregation of Duties）=>相關活動的責任應分派給不同的個人例：在進貨及銷貨時，有相關的活動應分派給不同人擔任，Ex相關的採購活動包括訂貨、驗貨及付款，應由不同人來擔任。
=>資產的記錄與保管職責應劃分：職能分工的理論基礎乃是一個員工的工作，在工作不重複的情況下，應可供作評估另一個員工工作的可信賴的基礎。
3、程序書面化（Documentation Procedures）=>憑証：外來憑証：發票、收據、進貨單內部憑証：物料提單、驗收單對外憑証：銷貨單=>在可行的情況下，憑證應預先迅速送至會計部門，以確保即時記錄交易或事件。
4、實體、機械及電子控制（Physical, Mechancial and Electronic Controls）5、獨立的內部驗証（Independent Internal Verification）(1)該項驗証應定期或以突擊方式進行。
内部控制全套培训教程(英文版)(ppt 14页)
Introduce bullet list with a colon, then separate each bullet with either a semi-colon or nothing
Example of a consistent bullet list:
Pห้องสมุดไป่ตู้oposal Writing
Grammar and Punctuation
CONSULTING
Insert a comma after each element in a series of more than two elements, and in numbers of 1,000 or more
Proposal Writing
CONSULTING
Creating Effective Proposals
Proposal Writing -- Guidelines and Hints
CONSULTING
Proposal Writing
Re-using Material
CONSULTING
Reusable Material -- text or graphics from previous proposals that address similar requirements
for these improved processes.”
Improper Example:
“KPMG is the global leader in every meaningful and quantifiable way.” (!)
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
PRINCIPLES OF INTERNAL CONTROL
Physical, mechanical, and electronic controls 物理控 制: relate primarily to the safeguarding of assets and enhancing accuracy and reliability of the accounting records.
Independent internal verification 独立的内部验证: the review, comparison, and reconciliation of information from two sources.
Other controls其他控制: bonding of employees who handle cash, rotating轮换 employee’s duties, and requiring employees to take vacations休假.
来自 中国最大的资料库下载
INDEPENDENT INTERNAL VERIFICATION
Independent internal verification is often assigned to internal auditors内部审计师.
Internal auditors evaluate the effectiveness of the company’s system of internal control on a continuous basis.
periodically or on a surprise basis. 2 The verification should be done by an
employee who is independent of the personnel responsible for the information. 3 Exceptions should be reported to a management level that can take appropriate corrective action.
来自 中国最大的资料库下载
INTERNAL CONTROL 内部控制
Internal control consists of the plan of organization and all the related methods and measures adopted within a business in order to: 1 safeguard its assets and 2 enhance the accuracy and reliability of its
来自 中国最Safes, and safety deposit boxes for cash and business papers
Locked warehouses and storage cabinets for inventories and records
INTERNAL CONTROL AND CASH 内部控制和现金
来自 中国最大的资料库下载
Main Points
• Define internal control. • Principles of internal control. • Internal control to cash receipts. • Internal control to cash disbursements. • Operation of a petty cash fund. • Control features of a bank account. • Prepare a bank reconciliation.
Computer facilities with pass key access
来自 中国最大的资料库下载
MECHANICAL AND ELECTRONIC CONTROLS
Alarms to prevent break-ins Television monitors to deter theft Time clocks for recording time worked
来自 中国最大的资料库下载
INDEPENDENT INTERNAL VERIFICATION
To obtain maximum benefit from independent internal verification: 1 The verification should be made
Segregation of duties职责的分离: the work of one employee should provide a reliable basis for evaluating the work of another employee.
Documentation procedures过程证据化: documents should provide evidence that transactions and events have occurred.
accounting records.
来自 中国最大的资料库下载
PRINCIPLES OF INTERNAL CONTROL
Establishment of responsibility 责任的建立: control is most effective when only one person is responsible for a given task.