米粒寒假aa2022day16筆記補充

ACCA-AuditandAssurance 丕廬 ???Payroll薪酬循環(huán)Wages=人數(shù)*小時數(shù)* ?HR與 月對.上下班刷卡有監(jiān)督漏clockin&.上下班刷卡有監(jiān)督漏clockin&outwith2加班需要 （overtimeshouldbeauthorizedbeforepayment）-澼濆灅濄濦濣濘濩濗濨濝濣濢濘濝濦濙濗濨濣濦濙澣濡濕濢濕濛濙濦澣濧濩濤濙濦濪濝濧濣濦√3.嫶假也必杺合 (holidayrequestion

弈擇1 payroll憂擧一個人廚坋媠?一個廚坋復核弈擇2漡? 廚坋媠?payroll憂擧的人廚坋復核廆BOD確媣廆BOD確媣HR或aployeebonus由pr odi 由BD定Senior Clerk修改沒 Seniormem 修改漏可對可搘漐Clerk修 搘

付款前由finanial 尞尢現(xiàn)場?理的人不應(yīng)嫤支付現(xiàn)惐工屃漏必杺payrlldepartment直接 ACCA-AuditandAssurance 影影ThepayrolldepartmenthassetupnewjoinerstotheThisisalacksegregationofduties,andwillleadtoanincreasedriskofictitiousTheHRdirectorapproveallnewadditonstothecompnySelectasamplefjoinrforms（入職登記表）andispectoredencetheyhavesignedbytheHRTheclockinginandWithoutsupervised,proceduresshouldObservetheclockingandclckingproceduresareformultipleand rollcossupervisedbyresponsibleofficialprocessfoevidence ypventoneresponsibeclockinginvertimewkeisnotauthorisdpr beingpaid.This ltunauthorisedoveAllovertimeshouldauthorisedbyatothepaymentbeingReewhevertme（加班報告）forbyresponsibleofficialisbeforepayment.Productionsupervisorsdeterminetheamountofbonusofemployees suprvisshoudnotdetemnethisastheycouldpaextabonusestofriendsrfamiymembers,reultinginaditinalpayollThebonusshoulddeterminedbyaastheproductiondirectorandshouldbeformulaedbasedonaReview bonusandinpectevidencetoensurebonussdeterminebyresponsibloffiial.ThewageratehasbeenincreasedbytheHRdirectorandnotifiedtothepayrollAs canbesgnificantexpensefora anydecisiont hisshoul hesesofthen the Review 事會會議要)toensure aregeneratedbythepayrollsystemandtherearenochecksperformed. heck, urthiscouresultinwagesbengoverorunderchargedAseniormemberof mshouldrecalculatethegrosstonetpyworkingforasampleofemployeesandcomparewiththe recalculationareundertakenandsignedasapproval.hesenio k priotoaorisingandalsomentheprollrecordsfonyThereisalack iorayrollmanagercesschngesandauthorizepayent,hecouldincreasethemousto Theauthorisationofbanktransferlstngshoulbeundert anindivualusidethepaodepartmetsuch efi ncedirenspectasamplepaymentforevdencethyhavbeenauthorizebyfinancial額Althoughthepayrolltotals,thereThefinancelistandObtainasampleforsignaturebyThefinancedirectorcomparesThefinancedirectorcomparesthetotalofthelistofbanktobepaidperthepayrollrecords.authorization,thefinancialdirectorshouldpformasaplebasis ksfrompayrollrecordstopaymentlistarecorrectfinancedirectorasevidencethatthecontrolisoperatingcorrectly.DonotyzethevariancesbetweenwagesandsalariesWithoutvariancesysis,costforwagescouldbeincreasedandimpactprofitabilityofThemonthlyshouldbeamendedtoincudenysisofwagesandsalariescomparedtothebudgetedcosts.Inspectafile reportfor havebeen eachmonth.給員工Thepaypacketsaredeliveredtothe rs,who ThesupervisocouldadjustpaypacketstoincreasethoseofclosefriendswhilstreducingAllpaypacketshouldbedistributedbythe directlyoemployeesandemployeesshouldgnwhenreivethe vetheprocesstoensethepayroll theaymenttoemployeesdirectly.影Stdco RiskTheHRdirectorshouldapproveSelectasampleofnewjoinernewadditions(permanent&tempoandinspectforevidencetheystaff)tothebeensignedbytheHRDiscusswithmembersofthedepartmenttoconfirmtheofresponsibilitieswithregardsHavingasegregationofrolesbetweenHRandpayrolldepartments.settingupnewReviewthejobdescriptionspayrollandHRtoconfirmsplitedofresponsibilitiesregardstosettingupnewriskAllleaversformshouldbeSelectasampleofleaversformfromthesystemimmediaybythepayrollmanager. ensuretheyareremovedfromthesystemimmediayRegularlyreconcile(eachmonth)numberofpeopleonthepayrolltoensurethenumberofpeoplenumberofcurrentemployeefilesintheHRdepartment.payrollisthesamewithHRriskofTheclockinginandoutproceduresshouldbesupervisedbyaresponsibleofficialtopreventoneindividualclockinginmultipleemployees.Observetheclockinginandclockingoutprocess.影Std Overtimehoursshouldbereviewedbytheproductiosupervisorpriortopayment,toen onlypreviouslauthorizedovertimeispaidforSelectasampleofpaymenttoensurethereisapproval.Aholidayrequestionfrmshouldbeauthorisedbyproductionmanagerbeforeemployeestakeholiday.SelectasampleofholidayrequestionformtoensurethereisAllincreasesofpayshouldReviewboardminitestoensuretheincreaseofpayisapprovedbyproposedbytheHRdepartmentthenformallyagreedbytheboardThebonusshouldbedeterminedbyresponsibleofficial,suchasproductiondirectorandshouldformulatedbasedonawrittenReviewwrittenofbonusinspectevidencetoensurebonusIfsignificantinvalue,thedeterminedbyresponsibleRatesorshouldbeformallyagreedbytheboardofdirectors.AsaclerktoattempttomakechangetopayrollstandingTheannualwageschangesshoudbeperformedbyasenormember(notpayrollclerk）ofhepayrolldepartmentandthisshouldbecheckedbyanotherresponsibleofficialforerrors.thesystemshouldrejectthisReviewthelogofstandingdataamendmentstoidentifywhetherthewageratewerechangedbyaseniorofAseniormember漏不可以是clerk也可seniorclerk漐ofthepayrollorlossofshouldrecalculatethegrosstonetworkingsandcomparetheirresultstheoutputfromthepayrollObservetheprocessforevidencethatrecalculationareandsignedasapprovedbeforepaymentsarehavebeenincreaseorTheauthorizationofbanktransferlistingshouldbeundertakenbyfinancialInspectasampleofpaymentforevdencetheyhavebeenauthorizedbyfinancialdirectorbeforepayment.Beforeauthorization,thefinancialdirectorshouldperformasamplebasisObtainasampleofpaymentslistandreviewforsignaturebythefinancedirectorasevidencelisttoconfirmthatpaymentsare影Std andshouldsignthepaymentslistasevidencethathehasundertakenthesethoseofclosefriendswhilstAllpaypacketsshouldbedistributedbythepayrolldepartmendirectlytoemployeesproductonsuperivisorsObservetheprocesstoensurethepayrolldepartmentdistributethepaymenttoemployeesdirectly.RiskofCashpaymentshouldehaveproofofidentifityofeachemployee.Observetheprocesstoensurethereisproofofidentity.LackofproofofreceiptWherestaffpaidincash,staffrequiredtosigntoconfirmreceipt.Obtainthelistofemployeespaidincashandinspectfortheirsignaturethatwageshavebeenreceived.Mar/JunMar/Jun2018-Q16a)√Mar/Jun2017-Q18Mar/Jun2019Q16bMar/Jun2020-ScenarioSep/Dec2020-ScenarioACCA-AuditandAssurance BankrecoBankstatementCshingu CashCashbookPettyPettyThepettycashbook?88亥/共199?89亥/共199?89亥/共199 影出納漕作賬銀行clerkisresponsibleforcashreceipts,salesledgerandbankThereisalacksegregationofdutiesanderrorswillnotbeidentifiedonatimelybasis.ThereisalsoanThekeyrolesofbankreceipts,updatingthesalesledgerandperformingbanksplitbetweendiffeenDiscussmanagementwhoundertaketherolesofprocessingofbankreceiptsandupdatingofthecashbookandTheba areonewedbythefinanciantrollerifthesumofre iligitemsissignificantSincereconciliationsarenotbeingreviewederoroffraudsmaynoidentifiedon Allbankshouldbereviewedbyresponsbleofficeronamonthlys.Reviewthefileofthattheyarebeingperformedona 影Std ThecashiershouldupdatethecashbookfromthecashlogAmemberofthesalesledgerteamshouldupdatethesalesledger. Cashiercanonlylogincashbook漏現(xiàn)惐日媯?漐butnotsleseder erroronaThebankreconciliationsshouldbeudertakenbycasher（othethancashier）eachmonth,andshouldbereviewedbyaresponsibleofficial(financialcontroller),anyunusualitemsshouldbeidentified.如果Cashier又收款又做嬂囅坧又沒人復 則屬 現(xiàn)盤點漡兩廚坋 Thecashingupprocess漏現(xiàn)惐盤點漐shouldbeundertakenbytwoindividualstogether.Oneshouldcountthecashandtheotherrecordit.Anyexceptionsshouldbedoblecheckedtoconfirmthattheyarenotsimplyarithmeticalerrors. AvoidCashandchequesshouldbeideallybankeddaily,ifnotthenitshouldbestoredinafireproofsafe,andaccesstothissafeshouldberestrictedtosupervised Itishardtotracethe.Eachemployeeshouldbeprovidedwihauniquelogoncode漏每個出?登媯?cè)罩緯J墀各僩特定的漐andthisisrequiredtobeenteredwhenusingthecashThereconciliationsofcashregisters有時候也寫作till?似商場的交款臺漐shouldbeundertakenonanindividualbasisratherthaninaggregateandanydiscrepanciesnotedshouldbeinvestigatedimmedia y.應(yīng)嫤不同的交款臺分別PettycashfloatCashbngApeycashogshouldbemaintainedsothepchaseofsundryitems漏雜杸尸用漐isrecodedinthelogalongwiththesumbrrowed,dateandemployee.Onaweeklybsis,thepettycashshouldbereconciledtoensureifanyreceiptsaremissing,theseshouldbefollowedupwiththerelevantemployee.I相關(guān)Sep/Dec201817b√Mar/Jun2017-Q18Mar/Jun2020-ScenarioACCA-AuditandAssurance漏NotStolen漐漏NotStolen漐Highvalueinventory-keptinthe kedInventorycountedregularly(并保嫀每個存尦 尦物比庂多很容易

etsd瀂瀁瀠瀇濼瀁濶濿瀈濷濸瀄瀈濴瀁瀇濼瀇瀌盤點坧不包含數(shù)惎Countshees-pre-numberedandbecheckedcont盤點坧 Anyinventorynotlocatedoninventorysheetsshouldercordedonsepartesheets,whchshuldbepreumeredandabegivenack盤點坧沒有的產(chǎn)品墀 Eachcountteamshouldbegiven precisearea盤點 InventoryshouldbemarkedThidpartiesshouldbemovetonelocation? DamagedgoodsshouldbeclearlyflaggedandbemovedDamagedgoodsshouldbeclearlyflaggedandbemovedtoacentalocationThesheetsshouldbecompletedinnk ACCA-AuditandAssurance影HihvalueinvenoryisoredinasecrelocationbysameAsthecodeistheacrossallsites,somepeoplemayknowthecodesandaccessinventorywichcauseEachsiteshouldhaveuniquecodeandthecodeshouldbechangedonargulabaDiscussmanagementaboutthedetalofthecodefortheevidenetheyarehangedonaregularThecountwillbeofwarehousestaff.Thereisalacksegregationofrolesbetweenholdingandcheckinginventoryotherwise,errosandfrudcouldbehidden.beindependentofthewaehouse;hencedepartmentexceptforwarehouseshouldAttendtheyear-countandenquireofthecountingteamswhichdepartmenttheynormallyworkinTheinventorysheets tiesaspertheinventoryThereisariskthatcountingteamsmayhavepre-judgeofinventoryandresultinerrorsininventory.ThecountsheetsshouldsequentiallynumberedandcontainproductcodesanddescriptionsbutnoInspectasampleofcountingsheetsbeingusedbythecountingteamstoensurethatnot itsinventoryusingstadardcosts,whicharenotbeingkeptoutofdate,thiscouldresultthestandardcostisnotclosetoactualcost,thiswillcauseinventorybeingunderorTherevisedstandardshouldbereviewedbyresponsibleofficer(suchasannuaytoensuretheyareup-todate.Obtanacopyofstandardcosts,assesswhenthereviewwaslastundertakenandinspectforevidenceofreviewbytheresponsibleofficer.NosequencececkothesheetsisthentheinventoryrecordscouldbeAfterthecountingfiished,eachteamshouldreturnalloftheirsequeniallynumberedsheesandthes ofallsheetsattheendofthecount. ncetheinvntorysheetsforanygasinthe盤 perpetualinventory aken se?92亥/共199

Sincesomegoodsmaynotbecounted,andthe cordsmaybebe

Theprogrammeofreviewedforomissions.Anylineswhichenmissedeincludedinthegcounts

Observetheprocessofinventorycountfortheevidencethatthepropercontrolisexist. ToensureinventoriesarephysicalexistsandnotstolenPhysicalsafeguardsincetoensureinventoryisnotstolen.Reviewsecuritysystemsince(eglockedwarehouses,CCTV).Thehighvalueinventoryshouldbekeptinthelockedareaofthewarehouseandonlyseniormembersofthecountingteamshouldbeallocatedtocountthesegoods,andtheyshouldbegiventheaccesscodetoeterthearea.Attempttoaccesstheareawherethehighvalueinventoryisstored;thisshouldnotbepossiblewithouttheaccesscode.Reviewtheinventoryationtoensureitisperformedreqularly.Thewarehousemanagerandhisteamshouldnotbeinvolvedinthecountatall.ObservetheprocesstoensurepropersegregationofdutiesisCountsheetshouldpre-numberedadbecheckedaftercountInspectthecountsheettoensureitispre-numbered.Anyinventorynotlocatedoninventorysheetsshouldberecordedonseparateseets,whichshouldbepre-numberedandallegivebackObservetheprocesstoensurethecontrolexistCountsheetsshouldnotstatethquanityofitemssoasnottopre-judgehow befoundInspectasampleofthecountingsheetstoverifythatonlytheinventoryproductcodesanddescriptionarepre-printedonEachcountteamshoudbe precieofstoretoObservetheprocesstoensurethecontrolexistInventoryshouldbe somewayoshowthatithasbeencountedtoavodhiserror.Physicallyconfirmthatthecompletedbaysofthewarehousehavebeenflaggedtoindicatethatthegoodshavebeencounted.Allinventoriesbelongingtothirdpartiesshouldbemovedtoonelocation.ThisareashouldbeclearlymarkedandexcludedfromthecountingEnquireofthecountsupervisorwherethethirdpartyinventoryistobestored,confirmthroughinspecionofthecountingsheetsthatthesebaysarenotincludedonanypre-printedforms.Avoiddamagedgoodstobesoldtocustomersandfinancedepartmenttoassessthevalueofdamagedgoods.DamagedgoodsshouldbeclearlyflaggedbythecountingteamsandshouldbemovedtoacentrallocationObservetheprocesstoensurethecontrolexist 如果使用standardAtleastannually,areviewofthestandardcostsshouldbeundertakentoensuretheyareup-to-Obtainacopyofthestandardcostsusedforinventoryvaluation,assesswhenthereviewwaslastundertakenandinspectforevidenceofreviewbytheproductiondirectorAvoidtobeamendedafterThesheetsshouldbecompetedininkSelectasampletoensureallsheetsaresignedwithinkToensuretofindthe anyissuesarisesAllinventorysheetsshouldbesignedbytherelevantteamattheendofcountSelectasampletoensureallsheetsaresigned.Mar/Jun2016-Mar/Jun2016-√Mar/Jun2017-Q18Mar/Jun019-Q16bInternalcontrol常見思路總結(jié) egregtionofduti TOC:dscusswithmangment/Observethepro/InspectjobSale&cashCashbook&sale/purchaseHR&payroll所有重 都需要（authorize,approve,sign, 公司整體漲工屃、屃本性支出漡HR申嫶 信尶果度漡SeniormembersetClerkSales 惆尬申嫶漡Purchase 揵坋付款漡Financial Production 加班或嫶假漡Podctionmangr/supervisor/relevantlinemanag2（1人做1人檢查reviw/h付款前除了業(yè)務(wù)部門漕還需要財務(wù)總監(jiān) Annual漏InventorycountStdotingupdat漐 Monthly(Customerstatement,Bankreconciliation)Weekly(P cashfloat)DailyCashSOPO/GDN/GRNACCA-AuditandAssurance Non-currentAssets非流動資產(chǎn)環(huán)囅參伂尦物的惆 一儫年初墀有枃?漓買和賣忼墀日常嚴格監(jiān)PPE影Significantstaffinternalaudit(IA)ThishasresultedinafortheyearSeniormanagementshouldconsiderrecruitingadditionalemployeestojointheIAdepartmentoroutsourcingtheIAfunction.Discusswithmanagementabouttherecruiting toensureadditionalemployeestojointheIA CapitalexpenditurebudgesisapprovedbypurhaseCapitalexpenditureistoosignifianforcmpanypuchaseiretormaynoeorenugandauseinappropriatePPEbeingThismayindicateitcouldbeduetoalackofcontroloverthecapitalexpenditureprocess,resultinginincreasedshouldbeapprovedbbordofdirctorsandPPEpuchaseshouldbageewithbudgets.SelectasmpleofcpitaladditionsduringtheyearandconfimitisuthorizedbytheboardexeededtheianualnditebugetsCapitalpurchaseordersshouldbecomparedtotheannualdepartmentbudgetsaspartoftheauthorisationprocess.Any excessofthebudgehouldbehighligheviewasampleofcapitalexpenditurepurchaseorders,andtracetudgetto nismade itiPP沒有定期檢查PhyicalerifictionPEhanotbeenndertaknime,on15%IfPPEis ularl,theareiskshatassets ysicaverificationoassetsouldbeperfo dtoeebacktoassetsreregularlysuchaseachyear. rocessbys thattheverificationisperformedregularly.Compnyhaconsiderbelevelsofsurplus

Surplusunused riskoftheftandifthe ntisnotdisposedof,thenthecould

Regularreviewofthe andequipmentonthefactoryfloorbyresponsibleofficertoidentifyanyoldorsurplusequipment.

Observethereviewprocessbyseniortreatmentofanyold Onlyauthorizednon-currentassetsareCapitalexpenditurebudgetsshouldbeapprovedbyboardofdirectorsandPPEpurchaseshouldbeagreewithbudgets.Selectasampleofcapitaladditionsduringtheyearandconfirmitisauthorizedbytheboard.ResultinginCapitalpurchaseordershouldbecomparedwithannualdepartmentbudgetbeforeauthorizationofpurchase,anyexcessspendingshouldbehighlighted.Reviewasampleofcapitalexpenditurepurchaseorders,andtracetobudgettoensurethethecomparisonismadebeforeauthorization.Thebudgetisupdatedwhentheorderfornewequipmentisced.Reviewasampleofcapitalexpenditurepurchaseorders,andtracetobudgettoensurethebudgetisupdated.Onlyauthorizednon-currentassetsareapprovedbyboardofInspectasampleofdisposedassetsforevidencetheyhavebeenauthorizedbeforedisposal.Theaccountingdepartment漏獨?于生產(chǎn)updatesthenon-currentassetsregisterandonlytheaccountingdepartmenthasaccesstoit.Attempttoaccesstheassetsregisterbyaproductionaccount,thesystemshouldreject.AssetsbeingSurplusntshouldbedisposedofrecordedinassetsInspectthenon-currentassetsregisterandverifythattherearenoduplicatedserialnumbers.PPEshouldbephysicallyverifiedregularly(eachyear)toidentifyanymissing,oldorsurplusequipments,ifequipmentismissing,tshouldbewrittenObservethereviewprocessbysenior nel,identifyingthetreatmentofanyoldequipment相關(guān)SpecimenExamSeptember2016√Mar/Jun2017-Q18SpecimenExam-Sep2016-Q17Mar/Jun2020-Scenario循 PPE,payrol,sales,inventory&Mar/Jun2017-Q18Sale Mar/Jun2019Q16bPPEPayrol,saleandMar/Jun2020-ScenarioPayroll,Sep/Dec2020-ScenarioPartDAuditChapterChapter10SubstantiveAss