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Internal Control and Cash

Các đặc điểm của một hệ thống kiểm soát nội bộ hiệu quả bao gồm: Thẩm quyền, đáng tin cậy, và đạo đức nhân viên, Phân công trách nhiệm, thích hợp ủy quyền, Tách nhiệm vụ | Internal Control and Cash Chapter 8 Define internal control. Objective 1 Internal Control What is internal control? It is the organizational plan and all the related measures that an entity adopts to safeguard assets, encourage adherence to company policies, promote operational efficiency, and. ensure accurate and reliable accounting records. Operational Controls Financial Reporting Controls Internal Control Tell how to achieve good internal control. Objective 2 Establishing an Effective System of Internal Control Characteristics of an effective internal control system include: Competent, reliable, and ethical personnel Assignment of responsibilities Proper authorization Separation of duties Separation of operations from accounting Separation of the custody of assets from accounting Separation of the authorization of transactions from the custody of related assets Separation of duties within the accounting function Separation of Duties Stolen credit card numbers Computer virus and | Internal Control and Cash Chapter 8 Define internal control. Objective 1 Internal Control What is internal control? It is the organizational plan and all the related measures that an entity adopts to safeguard assets, encourage adherence to company policies, promote operational efficiency, and. ensure accurate and reliable accounting records. Operational Controls Financial Reporting Controls Internal Control Tell how to achieve good internal control. Objective 2 Establishing an Effective System of Internal Control Characteristics of an effective internal control system include: Competent, reliable, and ethical personnel Assignment of responsibilities Proper authorization Separation of duties Separation of operations from accounting Separation of the custody of assets from accounting Separation of the authorization of transactions from the custody of related assets Separation of duties within the accounting function Separation of Duties Stolen credit card numbers Computer virus and Trojan horses Impersonation of companies Internal Controls for e-Commerce Internal Controls for e-Commerce What is an encryption? It is the primary method of achieving confidentiality in e-commerce. Plain-text messages are rearranged by some mathematical process. The encrypted message cannot be read by anyone who does not know the process. Internal Controls for e-Commerce The Internet Corporate Intranet Firewall Network Computers The Limitations of Internal Control Most internal control measures can be circumvented or overcome. Collusion is when two or more employees work as a team with the purpose to defraud the firm. The Bank Account as a Control Device Documents used to control a bank account include: signature card deposit ticket check bank statement bank reconciliation The Bank Reconciliation What are two records of a business’s cash? Cash account in the business’s own general ledger. The bank statement which tells the actual amount of cash the business has in the bank. The .