Control: Chapter 6
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Internal control and deontology - Chapter 6 E. Finance Cycle презентация
Содержание
5. Finance/money Cycle Risks Similarities with stock/inventory cycle Money: fungible good! 2. Organizing collection and expenditure of money 2.1. Collection of money Accountability by cashier/treasurer Receipt (in
Слайд 1Internal control
Chapter 6: Internal control in the business processes
E. Finance/money Cycle
Internal
Слайд 25. Finance/money Cycle
Risks
Similarities with stock/inventory cycle
Money: fungible good!
2. Organizing collection and
expenditure of money
2.1. Collection of money
Accountability by cashier/treasurer
Receipt (in case of book money ? by bank)
2.1. Collection of money
Accountability by cashier/treasurer
Receipt (in case of book money ? by bank)
Internal Control: Chapter 6
Слайд 35. Finance/money Cycle
2.2. Expenditure of money
We have to be sure that
no payments can take place without the permission of the authorized person
Authorizations can be found in job descriptions
Cashier can only execute payment if approved by the right person(s)
Authority to sign is important
2.3. Mutations of money
Cash money
Cashier should keep track of all transactions in a cash register
Control counts should be executed on a regular basis
Book money
Same principles
Administration and safeguarding by bank (independently)
Beware of the dangers of online banking
Authorizations can be found in job descriptions
Cashier can only execute payment if approved by the right person(s)
Authority to sign is important
2.3. Mutations of money
Cash money
Cashier should keep track of all transactions in a cash register
Control counts should be executed on a regular basis
Book money
Same principles
Administration and safeguarding by bank (independently)
Beware of the dangers of online banking
Internal Control: Chapter 6
Слайд 45. Finance/money Cycle
3. Cash management
Cashmanagement: what ? stock management of money
Activities:
Liquidity
forecasts
Ensure timely collection and payment
Manage expenditures and lend money in case of shortages
Centralize excess money
Invest surplus
Efficiënt currency management
Ensure timely collection and payment
Manage expenditures and lend money in case of shortages
Centralize excess money
Invest surplus
Efficiënt currency management
Internal Control: Chapter 6
