毕马威的内部审计指南.docx

1、毕马威的内部审计指南毕马威的内部审计指南（第一部分会计与报告）Internal Audit - Full question list(part1 accounting&reporting)内部审计问题一览表（第一部分 会计与报告）Count序号Question Type问题所属业务循环Question Category 问题风险等级 Question控制点Risk控制缺失风险Best Practice / Policy最优办法/对策KSAT Self Assessed COMPLIANCE LEVEL自我评估完成水平Current status 现行具体状况1Accounting & Repo

2、rting会计与报告high 高 Is the latest version of the Group Accounting Policy Manual held and distributed to all relevant staff with appropriate training provided as necessary? 是否所有相关人员都已经对公司最新的会计政策进行了必需的培训？Inadequate central guidance may lead to errors in the accounting records, and inaccurate financial da

3、ta may be provided.不充足的内部导引会导致错误的会计记录，从而产生不准确的财务数据A Group Accounting Policy Manual should be available to all relevant staff and should be periodically updated. 公司的会计政策应当定期升级和完善，并及时提供给各有关人员。 2Accounting & Reporting会计与报告medium 中Does the general ledger have a hierarchical password system, allowing acc

4、ounts clerks to only access those parts of the ledger for which they are responsible?是否公司各类帐簿进行了分等级的密码控制和适当授权，以保证各有关人员只能进入其负责的帐簿Unauthorised entries and changes may be made to the accounting records & integrity of data may be compromised.会计记录可能会被XX的人录入和更改，数据的真实性和完整性被损坏Change access to the accounting

5、 records is limited to those authorised to input.只有那些被授权的人才能进入被授权进行操作。3Accounting & Reporting会计与报告high 高Is written approval required by Finance Department senior management for opening and closing general ledger accounts?是否总帐科目的设立和注销都有财务部管理人员的书面同意？Misuse of general ledger accounts to conceal fraudul

6、eent/irregular/inappropriate transactions.滥用总帐科目可能会用来隐藏欺诈/违规/错误的交易All general ledger accounts should be used for a specific purpose and management approval should be required for opening and closing accounts.每一个总帐科目都明确的使用目的，所有帐簿的开立和注销都必须有管理人员的同意4Accounting & Reporting会计与报告medium 中Is there a Group po

7、licy on journal entries which is followed at all times?是否有统一的会计录入原则并一直被遵守Processing of journal entries without sufficient management review or acceptance will lead to the integrity of data being compromised.会计录入程序没有足够的复核和检查程序，会影响数据的正确性A Group policy on journal entries should be held and procedures i

8、n place to ensure that it is followed at all times应当有明确的会计录入政策，并保证时刻被遵守5Accounting & Reporting会计与报告medium 中Do suspense accounts exist only where necessary for specific documented purposes?能否保证，只有出现文件规定的特殊情况，才使用暂计帐户？Revenues/costs not being correctly coded thus reducing the usefulness of the accounts

9、 to management. Inappropriate journals or other entries not being brought to the attention of management.会计科目编码的不正确性会降低其使用效率，不正确的帐簿和录入也会降低使用者的关注度Suspense accounts should exist only where necessary, be used for specific purposes and should be reviewed monthly to ensure that items are cleared by the e

10、nd of the month following entry or adequate explanations provided where this is not possible. Action plans should be documented to explain any further work that is required to clear any outstanding items.暂计帐户只要在特殊情况下才允许存在，并按月检查；在月底通常应当结清暂计帐户，如未结清，应当提供充足的理由。对于未达帐项，需要有书面材料证明其存在的原因及解决的工作计划。6Accounting

11、& Reporting会计与报告medium 中Are suspense accounts reviewed on a monthly basis to ensure that items are cleared by the end of the month following entry or adequate explanations provided where this is not possible with action plans documented to explain any further work that is required to clear outstandi

12、ng items?是否对暂计帐户按月检查，并保证除充足理由以外，暂计帐户按月结清；对于未达帐项是否提供书面解释及下一步的解决安排？Revenues/costs not being correctly coded thus reducing the usefulness of the accounts to management. Inappropriate journals or other entries not being brought to the attention of management.会计科目编码的不正确性会降低其使用效率，不正确的帐簿和录入也会降低使用者的关注度Suspe

13、nse accounts should be reviewed monthly to ensure that items are cleared by the end of the month following entry or adequate explanations provided where this is not possible. Action plans should be documented to explain any further work that is required to clear any outstanding items.暂计帐户应当按月检查，并在月底

14、结清；如未结清，应当提供充足的理由。对于未达帐项，需要有书面材料证明其存在的原因及解决的工作计划。7Accounting & Reporting会计与报告high 高Is a list maintained indicating who is responsible for maintaining, reconciling and reviewing reconciliations for each account? 是否存在书面清单，明确每一个帐户的录入人员、调核人员和调核的复核人员？Accounts may not be managed and reconciled. This may l

15、ead to discrepancies not being identified and followed up. Reconciliation may not be performed in a timely manner.可能会导致帐户未被管理和调核。错误未被发现和追踪；如何不设置调核的复核人员，可能会导致调核工作未被及时完成A control list should be maintained which details who is responsible for performing and reviewing each account reconciliation and sho

16、uld be updated each month to confirm that this has been done.控制清单应当被维护，清单应当清楚的明确各个帐户的操作人员和复核人员，同时按月进行钩稽可以确保工作按时进行8Accounting & Reporting会计与报告high 高Is a control list maintained which details who is responsible for performing and reviewing each account reconciliation and which is updated each month to

17、 confirm that the reconciliations have been performed and independently reviewed?是否维护清单以明确各帐户的操作人员和调核人员，是否对这份名单按月钩稽以保证调核工作和调和的复核工作按时独立完成？Account reconciliations may not be performed in a timely manner which may lead to discrepancies not being identified and followed up. 调核工作未按时完成可能会导致错误未被及时发现和解决A co

18、ntrol list should be maintained which details who is responsible for performing and reviewing each account reconciliation and should be updated each month to confirm that this has been done.一份控制清单可以清楚的明确各个帐户的操作人员和复核人员，同时按月进行钩稽可以确保工作按时进行9Accounting & Reporting会计与报告high 高Are the sub-ledgers reconciled

19、 to the general ledger on a monthly basis for all key accounts? (including payroll control account/tax control accounts/ sales and purchasing sub-accounts/ fixed asset register/insurance)是否所有关键科目的明细帐同总账至少每月进行调核一次（包括工资类、税收类、购销类、固定资产登记类、保险类科目）Integrity of data is compromised. Discrepancies may not be

20、identified and followed up. Financial statements may be misstated, inconsistent, and/or not in accordance with managements policies, GAAP and applicable laws and regulations数据的完整性会受到影响，错误未被及时发现和追踪，从而导致财务报表错误，不一致，甚至违反了公司的政策、会计准则和相应的法律法规。Sub-ledgers should be reconciled to the general ledger on a mont

21、hly basis.明细帐同总账至少每月核对一次10Accounting & Reporting会计与报告high 高Are all agency and licensee accounts prepared and reviewed on a monthly basis? 是否所有的分销点和代理处的科目都及时准备并每月至少检查一次？Financial statements may be misstated or inconsistent. Debts may be difficult to recover and incorrect payments may be made.财务报表可能会错

22、误和不一致，负债可能会难以准确偿还，并产生付款错误All agency and licensee accounts should be prepared and reviewed on a monthly basis. Reconciling items should be promptly resolved. 所有的分销点和代理处的科目都及时准备并每月至少检查一次，调核项目应当及时解决11Accounting & Reporting会计与报告high 高Are all intercompany accounts prepared, reviewed and agreed on a month

23、ly basis?是否所有内部往来、交易科目都及时准备、检查并至少每月核对一次？Financial statements may be misstated or inconsistent. Debts may be difficult to recover and incorrect payments may be made.财务报表可能会错误和不一致，负债可能会难以准确偿还，并产生付款错误All intercompany accounts should be prepared and reviewed on a monthly basis. Reconciling items should

24、be promptly resolved. 是否所有公司内部科目都及时准备、检查并至少每月核对一次，调和项目应当实际解决12Accounting & Reporting会计与报告high 高Are all reconciling items followed up and resolved by the end of the following month with explanations provided where this has not been possible? Have action plans been documented to explain any further wo

25、rk that is required to clear any outstanding items?是否所有的调核项目都被及时的追踪，并在下一个月得到解决？如未解决，是否有书面的材料对未解决的理由以及对其解决的方法进行明确？Misstatement of account balances and concealment of irregularities.可能会导致会计科目余额的错误表述，以及隐法操作的隐藏Reconciling items should be promptly followed up. Independent review of the reconciliation pro

26、vides additional assurance over the process.调核项目应当及时被追踪，对于调核项目的独立复核会对整个过程提供更大的保证13Accounting & Reporting会计与报告medium 中Is a month end checklist in place to ensure that Group reporting requirements are complied with, including a tible for providing commentaries, KPI results and supplementary reporting

27、packages?是否存在月结核查表，以确保公司的报告要求都得以遵守，包括提供附注、关键业绩指标和辅助报告说明的时间表？Untimely reporting reduces the effectiveness of the financial information provided to group management. 不及时地报告会降低财务报表的有效性 The group tible should be complied with. The accounts should provide segmental profitability to the level required by

28、management.公司的时间表必须要严格执行；必须按照管理层要求的提供分部或分区的盈利水平14Accounting & Reporting会计与报告high 高Are all monthly actual figures reported to Group reconciled to local accounts and any variances clearly documented and explained?是否每月报向公司的的实际数据都同本部门进行调核，所有的差异都被清楚的书面证明并解释？The figures received by group not accurately re

29、flecting the financial position of the local entity.报向公司的数据不准确会影响各部门/各地区的财务状况Reported accounts should be reconciled to the local general ledger.向公司报告的科目应当同本部门的帐簿进行调核15Accounting & Reporting会计与报告high 高Is revenue reported to Group reconciled to the billing system with differences immediately investiga

30、ted, documented and explained?是否向公司报告的收入已经同本部门的票据系统调核，差异被及时的调查、书面证明并解释？Recorded revenue may not be an accurate reflection of actual billings.可能会导致被记录的收入同实际的票据不吻合Revenue figures reported on the N/L should be reconciled to the billing system as a minimum each month end.最低在每月底进行一次收入数据同票据系统相调核的工作16Accou

31、nting & Reporting会计与报告medium 中Is the profitability of each segment regularly reviewed to ensure that existing assumptions are supported by underlying financial information? 是否有规律的对各分部的收益性进行检查，以确保那些潜在的财务信息足以支持现有的判断？Continued business at low or negative contribution.（如果没有进行检查工作，）可能会导致某些低水平的甚至亏损的项目仍都以继续经营The profitability of each segment should be regularly reviewed to ensure that existing assumptions reg