tailieunhanh - Minnesota State University, Mankato Financial Audit For the Period July 1, 1995 through June 30, 1998_part3

Mục tiêu và phương pháp kiểm toán Xem xét của chúng tôi hoạt động cửa hàng máy tính tập trung vào các câu hỏi sau đây: • • kiểm soát nội bộ của trường đại học có cung cấp đảm bảo hợp lý rằng máy tính của cửa hàng doanh thu và chi phí giao dịch được ghi chép chính xác trong hệ thống kế toán? Kiểm soát nội bộ của trường đại học cung cấp đảm bảo hợp lý rằng doanh thu máy tính lưu trữ và giao dịch chi phí phù hợp với quy định của pháp luật được. | Minnesota State University Mankato Figure 7-1 Computer Store Revenues and Expenses Fiscal Years 1996 - 1998 Revenues 2 000 000 1 800 000 1 600 000 1 400 000 1 200 000 1 000 000 800 000 600 000 400 000 200 000 0 FY 1996 FY 1997 FY 1998 Source MnSCUaccountingsystemfor fiscalyears 1996 1997 and 1998asofJune 30 1998. Audit Objectives and Methodology Our review of computer store operations focused on the following questions Did the university s internal controls provide reasonable assurance that computer store revenue and expense transactions were accurately recorded in the accounting system Did the university s internal controls provide reasonable assurance that computer store revenue and expense transactions were in compliance with applicable legal provisions To answer these questions we interviewed university staff to gain an understanding of the controls in place over computer store revenues and expenses. We tested samples of transactions to determine if the university had adequate supporting documentation and had accurately recorded the transactions on the MnSCU accounting system. Conclusions Minnesota State University Mankato designed and implemented controls to provide reasonable assurance that expenses were properly authorized and supported by invoices and evidence that 18 Minnesota State University Mankato equipment was received. However the university did not design and implement internal controls to provide reasonable assurance that computer store disbursement transactions were accurately recorded in the accounting system. As discussed in Chapter 2 Finding 1 the university did not record the correct occurrence dates for some computer store expenditures. In addition the university did not design adequate controls over revenue transactions as discussed in Finding 5. Finally the university did not establish adequate controls over computer store inventory as discussed in Finding 6. 5. Controls over computer store receipts need improvement. No one reconciled .