Principles of Financial Accounting · 免费预览
组织内部的控制活动
具体的控制活动、职责分离、授权、书面记录、实物防护、独立检查以及恰当的程序，将内部控制框架转化为对交易和资产的日常保护。
1. Segregation of duties
Segregation of duties
2. Authorization and documentation
Authorization and documentation
3. Physical controls and independent checks
Physical controls and independent checks
4. Proper procedures over cash and credit
Proper procedures over cash and credit
5. The three roles
Which three roles does segregation of duties separate?
6. Pre-numbered documents
Why do control systems use pre-numbered, consecutive documents for transactions such as checks and invoices?
7. Independent check defined
What makes a check independent in the control sense?
8. Immediate deposit of cash
Why do controls require that cash receipts be deposited intact daily rather than spent from the drawer?
9. Roles in one word each
Segregation of duties separates custody, recording, and ____.
10. Missing receipt detector
Consecutive numbering of sales invoices helps detect which two problems? Give one word: missing invoices, or ____.