F1-ch9PPT推荐.ppt

F1-ch9PPT推荐.ppt

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F1Internalcontrols,authorisation,securityandcompliancewithinbusiness,1.Internalcontrolsystem,DefinitionAninternalcontrolisanyactiontakenbymanagementtoenhancethelikelihoodthatestablishedobjectivesandgoalswillbeachievedThepurposesofinternalcontrola.Facilitatingeffectiveandefficientoperationtoachievethecorporateobjectivesb.Ensuringthequalityofinternalandexternalreportingc.Ensuringcompliancewithlawsandregulations,1.Internalcontrolsystem,ControlenvironmentItistheoverallcontextofcontrol,inparticulartheattitudeofdirectorsandmanagerstowardscontrolControlproceduresTheyarethedetailedcontrolsinplace,2.Internalcontrolenvironmentandprocedures,ThenatureofcontrolenvironmentThemanagementstyle,corporatecultureandvaluessharedbyallemployeesTheelementsofastrongcontrolenvironment:

@#@a.Clearstrategiesfordetailingwithrisksb.Companyculturesupportsriskmanagementc.Aclimateofcompetence,integrityandtrustd.Cleardefinitionofauthorityandaccountabilitye.Clearcommunicationtoemployeesf.Peoplemanageriskseffectively,2.Internalcontrolenvironmentandprocedures,Theclassificationofcontrolprocedures,2.Internalcontrolenvironmentandprocedures,Otherclassificationsa.Discretionaryandnon-discretionaryb.Voluntaryandmandatedc.Manualandautomatedd.Generale.Application（prevent,detectandcorrecterrors）f.Finanacial,2.Internalcontrolenvironmentandprocedures,ExamplequestionSomecontrolsareprovidedautomaticallybythesystemandcannotbeby-passed,ignoredoroverridden:

@#@forexample,havingtoinputapasswordtoenteracomputersystem.Theseareclassifiedas_controls.Whichtermcorrectlycompletesthestatements?

@#@A.DetectB.MandatedC.Non-discretionaryD.Administrative,2.Internalcontrolenvironmentandprocedures,Typesoffinancialcontrolprocedure“SPAMSOAP”a.Segregationofdutiesb.Physicalc.Authorizationandapprovald.Managemente.Supervisionf.Organizationg.Arithmeticalandaccountingh.Personnel,2.Internalcontrolenvironmentandprocedures,InternalchecksInternalchecksarethechecksontheday-to-daytransactions.Arithmeticalinternalchecksinclude:

@#@a.Pre-listb.Pro-listd.Controltotals,2.Internalcontrolenvironmentandprocedures,Aimsofinternalchecksa.Segregatetasksb.Createandpreservetherecordsasconfirmationc.Breakdownroutineproceduresintostepsd.Reducethepossibilityoffraudanderror,2.Internalcontrolenvironmentandprocedures,ExamplequestionWhichofthefollowingisnotanaimofinternalcontrols?

@#@A.Toenablethefirmtorespondappropriatelytobusiness,operationalandfinancialrisks.B.TobreakdownroutineproceduresintostepsC.TohelpensurethequalityofinternalandexternalreportingD.Tohelpcompliancewithapplicablelawsandregulations,2.Internalcontrolenvironmentandprocedures,CharacteristicsofagoodinternalcontrolsystemClearlydefinedorganizationalstructures;@#@Adequateinternalchecks;@#@AcknowledgementofworkdonePhysicalsecurity;@#@Formaldocumentsshouldacknowledgethetransferofgoods;@#@Pre-view;@#@Clearlydefinedsystemsforauthorizingtransaction;@#@Post-reviewNecessaryqualityofpersonnel;@#@Effectiveinternalaudit,2.Internalcontrolenvironmentandprocedures,Limitationsontheeffectivenessofinternalcontrolsa.Segregationofdutiescanbeavoidedbycollusionb.Authorizationcontrolscanbeabusedbythepersontoauthorisec.Managementcanoverridethecontrolssetupthemselves,3.Internalauditandinternalcontrol,DefinitionInternalauditsisanindependentappraisalactivityestablishedwithinanorganizationasaservicetoit.Itisacontrolwhichfunctionsbyexaminingandevaluatingtheadequacyandeffectivenessofothercontrols.Internalauditispartoftheinternalcontrolsystemanddistinctfromtheexternalauditwhichiscarriedoutforthebenefitsofshareholdersonandexaminespublishedaccounts.,3.Internalauditandinternalcontrol,Theobjectivesofinternalaudita.Reviewtheaccountingandinternalcontrolsystemb.Examinationoffinancialandoperatinginformationc.Reviewthe“3E”ofoperationsd.Reviewthecompliancewithlaws,regulationandotherrequirementse.Reviewthesafeguardsoftheassetsf.Reviewtheimplementationofcorporateobjectivesg.Identifyandmonitorsignificantrisksh.Specialinvestigationintoparticularareas.,3.Internalauditandinternalcontrol,Thefeaturesofinternalcontrola.Independenceb.Appraisal,3.Internalauditandinternalcontrol,Typesofaudita.Operationalauditb.Systemsaudit（Evaluateinternalcontrols,compliancetestandsubstantivetest）c.Transactionsaudit（Useonlysubstantivetest）d.Socialaudite.Managementinvestigation,3.Internalauditandinternalcontrol,ExamplequestionWhichtypeofauditisconcernedwiththemonitoringofmanagementsperformance,concentratingontheoutputsofthesystemandtheefficiencyoftheorganization?

@#@A.SystemsauditB.