流程層面的評估銷售及相關(guān)的流程評估processlevelsales

1、Business Entity 公司名稱:Key Business Process 主要商業(yè)流程:4. Sales processing sales orders, managing accounts receivable and processing cash receipts 銷售 銷售流程、應(yīng)收賬款管理及現(xiàn)金收入Completed by 填表人:XX, Deputy General Manager (副總經(jīng)理 )Jeno Yu, Financial Controller (財(cái)務(wù)總監(jiān))Section/Number參考編號(hào)Objectives目的Risks風(fēng)險(xiǎn)Risk Level風(fēng)險(xiǎn)級數(shù)Ex

2、isting Control Activities現(xiàn)有監(jiān)控活動(dòng)Process Owner流程負(fù)責(zé)人Control Weaknesses監(jiān)控弱點(diǎn)/缺陷Corrective Actions to be Taken行動(dòng)計(jì)劃以改善監(jiān)控弱點(diǎn)Target Implementation Date目標(biāo)完成日Responsible Party行動(dòng)計(jì)劃負(fù)責(zé)人4.1 Processing sales ordersReviews customers creditability prior to entering into customer contracts.（在客戶簽約前審核客戶的信用）Customers unab

3、le to repay the debt.（客戶無能力償還債務(wù)）高1.XX/XX/XXJeno Yu (財(cái)務(wù)總監(jiān))2. 部門經(jīng)理需按客戶信貸限額及信用期列表給現(xiàn)有客戶信貸。3. 現(xiàn)有客戶:部門經(jīng)理需定期按每個(gè)現(xiàn)有客戶的表現(xiàn)，如還款準(zhǔn)時(shí)度、每年?duì)I業(yè)額、商譽(yù)、及業(yè)務(wù)性質(zhì)等方面進(jìn)行評估，檢討給予每個(gè)客戶的信貸限額。與舊客戶簽新項(xiàng)目合同前，作信貸檢討，由財(cái)務(wù)總監(jiān)審批客戶付款條款。Consistently apply the assessing methodology on credit ratings and line of credits.（對信用評級及信用貸款的最高額度運(yùn)用前后一致的評估方法）In

4、consistent assessing result of credit ratings and line of credits（對信用評級和信用貸款的最高額度進(jìn)行不一致的評估）高XX/XX/XXJeno Yu (財(cái)務(wù)總監(jiān))Process orders within approved customer credit limits only.（定單的處理受限于信用額度）Customers may be unable to repay the debt.（客戶可能無力償還債務(wù)）高1.XX/XX/XXJeno Yu (財(cái)務(wù)總監(jiān))2.All terms of order properly appro

5、ved by management（所有定單都適用地得到管理層批準(zhǔn)）Company get loss, resulting in lack of approval（因?yàn)槿鄙倥鷾?zhǔn)，公司造成損失）低Jeno Yu (財(cái)務(wù)總監(jiān))Accurately record customers orders or cancellation orders.Unavailable or inaccurate information on sales orders.低XX/XX/XXTransfer order entry information completely and accurately to the sh

6、ipping and invoicing activities.（完整地登記訂單信息，正確地完成發(fā)貨和發(fā)票的確認(rèn)）Use of inaccurate information for shipping and invoicing activities.（使用不精確的信息進(jìn)行運(yùn)貨和開發(fā)票）中1.XX/XX/XXJeno Yu (財(cái)務(wù)總監(jiān))XX(高級財(cái)務(wù)經(jīng)理)Input and processed all, and only, valid orders received from customers.（只是輸入和操作從客戶收到的有效定單）Sales orders may be lost.（銷售訂單可

7、能丟失）低lXX)XXAll goods shipped are accurately billed in the proper period（所有貨物的運(yùn)送都在適當(dāng)?shù)臅r(shí)間開據(jù)準(zhǔn)確的帳單）Missing documents or incorrect information （遺失文件或信息不正確）低XXJeno Yu (財(cái)務(wù)總監(jiān))參照參照參照參照Improper cut-off of shipments at the end of a period低XXXIncorrectly recognise revenue and accounts receivable（不恰當(dāng)?shù)卮_認(rèn)收入和其它應(yīng)收款）低

8、lJeno Yu (財(cái)務(wù)總監(jiān))Ensure continued completeness and accuracy of accounts receivable確保應(yīng)收賬款的完全延續(xù)Unauthorized input for nonexistent returns, allowances and write-offs低lJeno Yu (財(cái)務(wù)總監(jiān))XX (高級財(cái)務(wù)經(jīng)理)l1.Safeguard accounts receivable records維護(hù)應(yīng)收賬款紀(jì)錄Unauthorized access to accounts receivable records and stored dat

9、a未經(jīng)許可進(jìn)入應(yīng)收賬款紀(jì)錄并貯備數(shù)據(jù)低1.XX (高級財(cái)務(wù)經(jīng)理)為管理層提供帳齡分析表,催收長期未到帳的欠款,計(jì)提壞帳準(zhǔn)備可能發(fā)生壞帳2.管理層Cash receipts data are entered for processing completely, accurately and timely.現(xiàn)金收據(jù)數(shù)據(jù)被完整、及時(shí)、準(zhǔn)確地處理Unavailable or inaccurate information on accounts receivable高XX (高級財(cái)務(wù)經(jīng)理)Checks are manually logged with customer name, date and amount when recei