內(nèi)部控制問答題(DOC16頁)

1、內(nèi)部控制問答題內(nèi)部控制問答題 (1) 采購Please provide a specific response to each of these questions, and include as much detail as you can in describing all of the procedures that arein place. Be sure to indicate when or how often these procedures are performed, and by whom they are performed.請?jiān)敿?xì)回答以下每個問題，并盡可能地詳細(xì)描述所有

2、的程序步驟和執(zhí)行的時間、頻率、執(zhí)行者。1. What is the general practice in procurement process? Please provideany workflow document, if any.在采購實(shí)踐中總的程序原則是什么？請?zhí)峁┯嘘P(guān)工作流程的任何文件（如有的話）2. Are all purchases, other than those madeby petty cash, madeby purchase requisition? Are all requisitions signed by authorized departmentperson

3、nel?包括用備用金采購在內(nèi)的所有采購， 是否均根據(jù)采購申請單？是否所有請購單均由經(jīng)授權(quán)的部門人員簽署？3. Are budgets checked for adequate balances before issuing encumbrances?在簽署指令前 , 是否檢查有足夠的預(yù)算余額？4. Are verbal instructions supported by written information?是否口頭的指令有書面資料作依據(jù)？5. Are requisition forms pre-numbered and controlled? If so, pleaseprovide re

4、levant documents.請購單是否有編號和得到控制？如果是的請?zhí)峁┫嚓P(guān)文件6. How do you choose vendors? Are quotations or bids obtained from two or more suppliers on purchases of large quantities or dollar value?供應(yīng)商是如何選擇的？對大量或大額采購是否從兩家或更多的供應(yīng)商處獲得報(bào)價或競投？7. If so, does the procedure followed indicate the result of the reviewof the bid

5、s received?如果是的，是如何處理收到的競標(biāo)來確定結(jié)果的8. Are bids received from the same vendors each time?是否每次投標(biāo)均來自相同的供應(yīng)商？9. Are exceptions to the lowest bid allowed? If yes, how are such exceptions controlled?是否允許有非最低價中標(biāo)的例外？如果有，這種例外場合是如何控制的？10. Are all purchase orders examined by a responsible employee or officer? 是否所有

6、的采購指令由指定的雇員或官員審核？11. Are purchase orders pre-numbered and controlled?采購指令單是否事先編號和得到控制？12. Is batching of small orders routinely done; that is, are blanketpurchase orders of commonly used low unit cost items provided?對于常用、低單價項(xiàng)目的綜合采購指令， 是否提供循環(huán)使用的小批量采購指令？13. Is each purchase transaction based on the pr

7、ovision of a purchase requisition? Is approval of the requisition required by a duly authorized person before a purchase order is made up?是否每項(xiàng)采購交易均在采購申請單基礎(chǔ)上辦理？在采購指令發(fā)出前，請購單是否經(jīng)相關(guān)授權(quán)人員批準(zhǔn)？14. Is price included wherever possible in purchase order?在所有可能的情況下，是否在采購指令里包含價格？15. Is open purchase order file chec

8、ked periodically for excessively old purchase orders?對于未完成的采購指令文件是否進(jìn)行定期檢查，以確定有無很久以前的訂單？內(nèi)部控制問答題 (2) 出差和招待Please provide a specific response to each of these questions, and include as much detail as you can in describing all of the procedures that arein place. Be sure to indicate when or how often the

9、se procedures are performed, and by whom they are performed.請?jiān)敿?xì)回答以下每個問題，并盡可能地詳細(xì)描述所有的程序步驟和執(zhí)行的時間、頻率、執(zhí)行者。1. What is the general practice to approve all major travel expenses, such as significant out of pocket expenses?批準(zhǔn)報(bào)銷諸如用現(xiàn)金方式支付的主要出差費(fèi)用的總體原則是如何的?2. Please briefly explain the approval and reimbursemen

10、t process fortravel and entertainment expenses.請簡要說明批準(zhǔn)和報(bào)銷出差和招待費(fèi)用的處理過程?3. Is there a designated person who reviews employees expense reportperiodically? If so, how often do they review?是否指定某人對員工的費(fèi)用報(bào)告進(jìn)行定期檢查？如果是，多長時間檢查一次?4. Is there any historical record of any misuse of company resources by employees?

11、 If so, please provide detailed documents.有無員工濫用公司資源的歷史記錄？如果有，請?zhí)峁┰敿?xì)資料?5. Is cash-advance used for travel and entertainment purpose? If so, how to control it?是否有用于出差和招待的預(yù)支現(xiàn)金? 如果有，是如何控制的 ?內(nèi)部控制問答題 (3) 存貨Please provide a specific response to each of these questions, and include as much detail as you can

12、 in describing all of the procedures that arein place. Be sure to indicate when or how often these procedures are performed, and by whom they are performed.請?jiān)敿?xì)回答以下每個問題，并盡可能地詳細(xì)描述所有的程序步驟和執(zhí)行的時間、頻率、執(zhí)行者。1. Are there written policies & procedures for the inventory/cost of sales processes including physica

13、l (cycle) inventory counts?是否有關(guān)于存貨和銷售成本處理的書面政策和步驟程序( 包括存貨的循環(huán)盤點(diǎn) )?2. Provide a detailed narrative of the entire inventory process, furnishing as much detail and explanation as possible of all the activities along the way, and describing who specifically (by name and title) performs which functions in

14、 that process. In so doing,be sure toidentify (where applicable):提供整個存貨處理程序的詳細(xì)說明， 盡可能詳細(xì)解釋整個過程中的所有工作和說明在這個過程中的由哪個人員 （姓名和職務(wù)） 執(zhí)行哪一部分的功能。 如果是這樣操作 的，確定具體實(shí)施的場合 Who approves purchase requisitions誰批準(zhǔn)采購申請？ Who prepares/issues purchase orders誰填制 / 簽發(fā)采購訂單？ Who approves purchase orders誰批準(zhǔn)采購訂單？ Who approves acce

15、ss to v endor (supplier) master files 誰批準(zhǔn)進(jìn)入使用供應(yīng)商的資料？ Who maintains/updates vendor (supplier) master files誰管理和更新供應(yīng)商的資料？ Who receives inventories誰負(fù)責(zé)收貨？ Who prepares/issues receiving reports誰負(fù)責(zé)填制 / 簽發(fā)收貨報(bào)告？ Who stores inventories and issues inventories for誰保管存貨和簽發(fā)存貨交運(yùn)？shipment Who maintains/updates perp

16、etual records誰管理 / 更新長期記錄？ Who approves access to perpetual record data files誰批準(zhǔn)進(jìn)入使用長期記錄數(shù)據(jù)文件？ Who issues sales orders誰簽發(fā)銷售訂單？ Who prepares/initiates shipping documents誰填制 / 準(zhǔn)備裝運(yùn)單據(jù)？ Who ships inventories誰負(fù)責(zé)發(fā)出存貨？ Who initiates billings誰準(zhǔn)備提貨單？ Who approves access to physical (cycle) inventory data file

17、s誰批準(zhǔn)進(jìn)入使用實(shí)物存貨數(shù)據(jù)文件庫？ Who conducts the physical (cycle) inventory counts誰實(shí)施實(shí)物盤點(diǎn)？ Who supervises the physical (cycle) inventory counts誰監(jiān)督實(shí)物盤點(diǎn)？ Who reconciles the physical (cycle) inventory to perpetual records誰負(fù)責(zé)核對實(shí)物存貨與長期記錄？ Who reconciles the perpetual records to the general ledger誰負(fù)責(zé)核對長期記錄與總帳？ Who has

18、 custody of the (used & unused) pre-numbered inventory countsheets誰保管已使用或未使用的有編號的存貨記數(shù)卡？ Who controls the accuracy, completeness of, and access to inventoryand cost of sales programs and data files.誰控制存貨的準(zhǔn)確性、完整性和進(jìn)入使用存貨及銷售成本程序和數(shù)據(jù)文件？3. What procedures are in place to ensure that all inventories purchas

19、ed/received from suppliers are recorded?采取什么程序以保證所有從供應(yīng)商處采購和收到的存貨均做好記錄？4. What procedures are in place to ensure that all inventories receivedfrom suppliers(price,quantity,product)agree with or match inventoriesordered?采取什么程序以保證所有從供應(yīng)商處收到的貨物的價格、 數(shù)量和產(chǎn)品均符合需要訂購的貨物？5. What procedures are in place to ensur

20、e that all inventories received from suppliers are in acceptable salable/usable condition?采取什么程序以保證所有從供應(yīng)商處收到的貨物均為可接受的適銷適用的狀況？6. What procedures are in place to ensure that all inventories receivedare recorded in the proper period?采取什么程序以保證收到的所有貨物均按規(guī)定做好記錄？7. What procedures are in place to ensure tha

21、t all inventories returned to suppliers are properly recorded?采取什么程序以保證所有退回供應(yīng)商的貨物均按規(guī)定做好記錄？8. What procedures are in place to ensure that all sales/shipments are recorded(including transferring inventory costs from inventory to cost of sales)?采取什么程序以保證所有銷售 / 發(fā)貨均做好記錄，包括從存貨成本結(jié)轉(zhuǎn)到銷售成本？9. What procedures

22、are in place to ensure that amounts posted to cost ofsales represent those associated with inventories sold/shipped?采取什么程序以保證結(jié)轉(zhuǎn)的銷售成本金額與已銷售/ 已發(fā)運(yùn)的貨物一致？10. What procedures are in place to ensure that all sales/shipments are recorded in the proper period?采取什么程序以保證所有銷售 / 裝運(yùn)發(fā)貨均按規(guī)定做好記錄？11. What procedures

23、are in place to ensure that all sales/shipments tocustomers agree with or match products ordered/prescribed?采取什么程序以保證所有銷售/ 發(fā)運(yùn)給客戶的貨物均符合產(chǎn)品的訂單/ 規(guī)定？12. What procedures are in place to ensure that all inventory transactions are coded/classified correctly?采取什么程序以保證所有交易的存貨均正確編號和分類？13.What procedures arein

24、place toensure that all products returnedtothe Company are only accepted in accordance with Company policies?采取什么程序以保證所有退回公司的產(chǎn)品均根據(jù)公司的規(guī)定接收？14. What procedures arein place toensure that allproducts returned tothe Company are properly recorded and disposed of?采取什么程序以保證所有退回公司的產(chǎn)品均按規(guī)定記錄和處置？15. What proced

25、ures are in place to ensure thatinventoriesare adequatelysafeguarded against unauthorized personnel and properly protected against spoilage or shrinkage?采取什么程序以保證存貨對于非授權(quán)人員均采取了足夠的保護(hù)措施？對于損耗和損毀是否采取適當(dāng)?shù)姆婪洞胧?6. What procedures are in place to ensure that inventories that have expired or undergone spoilag

26、e or shrinkage are properly identified and segregated?采取什么程序以保證過期或損毀或損耗的存貨是按規(guī)定確定和得到保管的？17. What procedures are in place to ensure that all unusable inventories (e.g., expired or spoiled) are written-off?采取什么程序以保證所有不能銷售的存貨 （如過期，損壞）均已從帳務(wù)上注銷？18. What procedures are in place to ensure maintenance of app

27、ropriate optimal inventory stock levels?or采取什么程序以保證保持適當(dāng)或理想的存貨水平？19. What procedures arein place toensure thatall inventories arerealor exist?采取什么程序以保證所有存貨是真實(shí)的或存在的？20. What procedures are in place to ensure accurate physical (cycle) inventory counts?采取什么程序以保證準(zhǔn)確的實(shí)物盤點(diǎn)？21. What procedures are in place t

28、o ensure that all inventory count sheets (used and unused) are accounted for and secured against alteration?采取什么程序以保證所有事物盤點(diǎn)表 （已使用和未使用的） 已計(jì)數(shù)和被妥善保管以防更改？22. What procedures are in place to ensure that the perpetual records and general ledger agree with the physical (cycle) inventory counts?采取什么程序以保證長期的

29、記錄、總帳和實(shí)物盤點(diǎn)相符？23. What procedures are in place to ensure that all adjustments to inventory prices or quantities are recorded?采取什么程序以保證所有存貨價格或數(shù)量的調(diào)整均已記錄？24. What procedures are in place to ensure that all adjustments to inventory prices or quantities are related to valid price changes orphysical invent

30、ory quantity differences?采取什么程序以保證所有存貨價格或數(shù)量的調(diào)整與有效價格變化或?qū)嵨锎尕浀牟铑~相關(guān)聯(lián)？25. What procedures are in place to ensure that all adjustments to inventory prices or quantities are recorded timely and in the proper period?采取什么程序以保證所有存貨價格或數(shù)量調(diào)整均及時和按規(guī)定的程序記錄？26. What procedures are in place to ensure that inventories

31、 are valuedon a consistent basis using the Companys approved costing method (i.e., lower of cost or marketing on a FIFO basis)?采取什么程序以保證始終如一地按照公司批準(zhǔn)的成本計(jì)算法確定存貨價值 （如市場與成孰低法，先進(jìn)先出法等）？27. What procedures are in place to ensure that only valid changes are made to the inventory management master file?采取什么程序

32、以保證只有有效的變更才能反映到存貨管理主文件？28. What procedures are in place to ensure that all valid changes to theinventory management master file are input and processed?采取什么程序以保證所有對存貨管理主文件有效的變更均已輸入和處理？29. What procedures are in place to ensure that all changes to theinventory management master file are processed acc

33、urately and timely?采取什么程序以保證所有對存貨管理主文件的變更均準(zhǔn)確無誤和及時地處理？30. What procedures are in place to ensure that system access and update capabilities to inventory management master files are limited to authorized personnel only?采取什么程序以保證存貨管理主文件的系統(tǒng)進(jìn)入和數(shù)據(jù)更新功能僅限于獲授權(quán)人事使用？內(nèi)部控制問答題 (4) 現(xiàn)金報(bào)銷Please provide a specific re

34、sponse to each of these questions, and include as much detail as you can in describing all of the procedures that arein place. Be sure to indicate when or how often these procedures are performed, and by whom they are performed.請?jiān)敿?xì)回答以下每個問題，并盡可能地詳細(xì)描述所有的程序步驟和執(zhí)行的時間、頻率、執(zhí)行者。1. Are all disbursements, exce

35、pt from petty cash, made by check?是否所有的報(bào)銷，除了備用金外均使用支票支付？2. Are all checks pre-numbered?是否所有支票均已編號？3. Are voided checks properly deface or mutilated and held available for subsequent inspection?作廢支票是否按規(guī)定銷毀？或者剪角保留供以后檢查？4. Are checks required to be counter signed?支票是否需要兩人連署？5. a. Is the signing of chec

36、ks in-advance prohibited?是否禁止簽發(fā)空白支票？b. Is the countersigning of checks in advance prohibited?是否禁止連署簽發(fā)空白支票？6. Are authorized signatures limited to officers of employees who have no access to accounting records or to cash?對獲授權(quán)簽署的官員或員工，是否無權(quán)進(jìn)入和獲得帳戶記錄或者接觸現(xiàn)金？7. Is the practice of drawing checks to cash or

37、 bearer prohibited?注明“現(xiàn)金”或“持有人”的提款支票的做法是否被禁止？8. If not, are checks so drawn limited to petty cash reimbursement?如果不是，是否提款用途僅限于現(xiàn)金報(bào)銷備用金？9. Are monthly bank statements and paid checks received directly by the accounting department?銀行月度對帳單和付訖的支票是否直接由財(cái)務(wù)部門收??？10. Are the bank accounts independentlyreconcil

38、edby someone otherthanthe employees who keep the cash records?銀行帳是否由登記現(xiàn)金帳人員以外的其他人員獨(dú)立核對相符？11. Is the sequence of check numbers accounted for when reconciling the bank accounts?在與銀行帳核對時，是否檢查支票的連續(xù)編號？12. Is the practice of examining paid checks for date, name, cancellation, and endorsement followed by t

39、he employee reconciling the bank accounts?核對銀行帳的的人員是否檢查付訖支票的日期、姓名、取消和背書等內(nèi)容？13. Are vouchers or other supporting documents presented together with the checks submitted for signature?在支票提請簽署時，是否同時提供憑證或其他證明文件？14. Do the signers make adequate investigation before signing checks?簽署人在簽署支票前是否做充分的檢查？15. If

40、a check-signing machine is in use, are the machine and signature plated kept under effective control?如果使用支票簽發(fā)機(jī)，機(jī)器和簽名版是否處于有效控制下？16. Are checks mailed out without allowing them to return to the employee who drew the checks or to the accounts payable bookkeeper?對于寄出的發(fā)票，是否不允許退回簽發(fā)人員或應(yīng)付款記帳人員？17. Are the s

41、upporting documents impressed with a paid stamp or other mark so as to prevent their use for duplicate payment?對于證明文件是否蓋上“付訖”章或其他記號，以防止重復(fù)付款？18. Are payroll checks drawn against a separate payroll bank account?支付工資的支票是否從獨(dú)立的銀行帳號提款？19. Is the payroll bank account on an imprest basis?工資銀行帳戶是否是貸款性質(zhì)的帳號？20

42、. Are transfers from one bank to another under effective accounting control?對于從一個銀行帳戶轉(zhuǎn)帳到另一個銀行帳號，是否處于有效的會計(jì)控制下？21. Are unused checks maintained under adequate control?未使用的支票是否處于完全充分的控制下？22. Are checks outstandingfora considerabletime properlyinvestigated?對于過期時間較長的支票是否按規(guī)定進(jìn)行調(diào)查？23. Is the accounts payabl

43、e register reconciled regularly with the general ledger control account? How Often?應(yīng)付帳款記錄是否定期總帳控制帳核對？多長時間核對一次？24. Are statements from vendors regularly compared with the related ledger accounts (or with open items in the voucher register)?應(yīng)付帳款明細(xì)帳是否定期與供應(yīng)商的對帳單（或與未付款的憑證登記記錄）核對？25. Are appropriate adjus

44、tments made as a result of the comparison?對于核對不符的結(jié)果是否作適當(dāng)?shù)恼{(diào)整？26. Are adjustments of accounts payable (including the write-off balances) required to be supported by the approval of a designatedof debitofficial?對于應(yīng)付帳款的調(diào)整（包括注銷壞帳余額）是否需要得到指定官員的批準(zhǔn)？27. Is notificationfrom receivingdepartment or other recipi

45、entrequiredprior to payment on an open invoice?在支付應(yīng)付的發(fā)票款前，是否要求應(yīng)收帳款部門或其他收款人員處收到通知？28. Is there a definite responsibility for the checking of invoices asto:在檢查發(fā)票時，對下列內(nèi)容是否有特定的檢查規(guī)定： a. Prices and credit terms?價格和信用條款？b. Extension?延期付款？c. Freight charges or allowances?有運(yùn)輸費(fèi)用或折讓？29. Is a designated employe

46、e made responsible for the determination of the distribution of invoices (pursuant to an established account ing policy) to proper general ledger accounts?是否由指定人員負(fù)責(zé)根據(jù)確定的會計(jì)政策決定現(xiàn)金付款， 以達(dá)到總分類帳會計(jì)要求？30. Is the distribution so determined tested or double-checkedperiodically?對于決定的現(xiàn)金付款是否進(jìn)行定期的檢查或重復(fù)審核？31. Are

47、all purchases (materials, merchandise, services, and expenses) routed through a purchase register or voucher record and not directly through cash disbursements?所有采購業(yè)務(wù)（包括原料、機(jī)械設(shè)備、服務(wù)和費(fèi)用）均按制定的采購登記或憑證記錄程序進(jìn)行，而非直接通過現(xiàn)金支付？32. If so, are adequate vouchers filed therefore?如果是，是否有足夠的憑證一起留檔？33. Is it the Company

48、s policy to take discounts on all purchase,irrespective whether payment is made within the discount period?對所有的采購，不論付款是否在折扣期限內(nèi)，公司的政策是否是均要求提供折扣？內(nèi)部控制問答題 (5) 現(xiàn)金收入Please provide a specific response to each of these questions, and include as much detail as you can in describing all of the procedures that

49、 arein place. Be sure to indicate when or how often these procedures are performed, and by whom they are performed.請?jiān)敿?xì)回答以下每個問題，并盡可能地詳細(xì)描述所有的程序步驟和執(zhí)行的時間、頻率、執(zhí)行者。1. Is the receipt of currency, as opposed to checks and drafts, insignificant?相對于支票和匯票 , 現(xiàn)金收入的比例是否很小 ?2. What is the average amount of currency

50、 (not checks drafts, and moneyorders) received daily?每天收到的貨幣資金 ( 不包括支票 , 匯票和轉(zhuǎn)帳 ) 的平均金額是多少 ?3. What procedures are in place to assure that bank accounts are properly authorized?采取什么程序以保證銀行帳戶按規(guī)定得到授權(quán)處理 ?4. What procedures are in place to ensure that cash received is properly reconciled to the sales inv

51、oices billed?采取什么程序以保證收到的現(xiàn)金與銷售發(fā)票一致?5. What kind of document do you use to trace all cash receipts?用什么文件來跟蹤現(xiàn)金收入 ?6. Are these documents checked by an employee independent of the one receiving cash, preparing deposits or recording cash receipts?這些用來跟蹤的文件是否由一個獨(dú)立于收取、解繳和記錄現(xiàn)金的人員檢查？7. Are cash receipts fro

52、m miscellaneous sources independently con trol led?對于雜項(xiàng)來源的現(xiàn)金收入是否由獨(dú)立的控制？8. How often is cash deposited? What security procedures are in place?多長時間將現(xiàn)金解繳一次？采取什么樣的安全措施去解款？10. Does someone other than the person recording cash receipts prepare the deposits?除了現(xiàn)金收款入外，是否還有其他人員辦理解款？11. Is it difficult for any

53、 person handling cash to obtain access to customers ledgers and monthly statements?任何經(jīng)手現(xiàn)金的人員，是否很難獲得客戶分類帳和月結(jié)單資料？12. Is an authenticatedduplicatedepositslipreceivedby someoneotherthan the persons receiving cash, making the deposit and recording cash receipts?除了收款人、解款人和收入記帳人外， 其他人能否收到真實(shí)的、 一式兩份的收據(jù)？13. D

54、oes this person compare such authenticated duplicate slip with:除了收款人、解款人和收入記帳人外的其他人員是否將此真實(shí)收據(jù)副本與下列文件進(jìn)行核對：a. Record of incoming remittances?解入?yún)R款記錄？b. The cash book entries?現(xiàn)金帳分錄？14. What is the process for received customer checks?收到客戶支票是采取什么程序來處理的 ?15. What is the process in place for dishonored checks?采取什么程序以保證拒付支票的妥善處理？16. Are all checks made or endorsed payable to the Company?是否所有支票簽發(fā)或背書支付給公司？17. Who has the authority to cash checks?誰授權(quán)簽署現(xiàn)金支票？18. Are non-cash negotiable securities in the custody o