Audit of the Acquisition and Payment Cycle(英文版)(ppt 36页)
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点击下载Audit of the Acquisition and Payment Cycle(英文版)内容提要:
Understand Internal Control:
The auditor gains an understanding of internal
control for the acquisition and payment
cycle by studying the client’s flowcharts,
preparing internal control questionnaires,
and performing walk-through tests for
acquisitions and cash disbursements.
Control Activities:
Purchase requisitions/orders are authorized
Restricted access to assets - inventory, plant, check book
Setup accounts payable only when required documents are present and checked to PO
Record payable when goods or services received
Record payment when check is sent
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