Internal Audit - Full question list(part1 accounting&reporting) 内部审计－问题一览表（第一部分 会计与报告） | ||||||||||
Count 序号 | Question Type 问题所属业务循环 | Question Category 问题风险等级 | Question 控制点 | 圆梦中国Risk 控制缺失风险 | Best Practice / Policy 最优办法/对策 | KSAT Self Assd COMPLIANCE LEVEL 自我评估完成水平龙沙小学 | Current status 现行具体状况 | 大连理工大学校训 | ||
1 | Accounting & Reporting 会计与报告 | high 高 | Is the latest version of the Group Accounting Policy Manual held and distributed to all relevant staff with appropriate training provided as necessary? 是否所有相关人员都已经对公司最新的会计政策进行了必需的培训？ | Inadequate central guidance may lead to errors in the accounting records, and inaccurate financial data may be provided. 不充足的内部导引会导致错误的会计记录，从而产生不准确的财务数据 | A Group Accounting Policy Manual should be available to all relevant staff and should be periodically updated. 公司的会计政策应当定期升级和完善，并及时提供给各有关人员。 | |||||
2 | Accounting & Reporting 会计与报告 | medium 中 | Does the general ledger have a hierarchical password system, allowing accounts clerks to only access tho parts of the ledger for which they are responsible? 是否公司各类帐簿进行了分等级的密码控制和适当授权，以保证各有关人员只能进入其负责的帐簿 | Unauthorid entries and changes may be made to the accounting records & integrity of data may be compromid. 会计记录可能会被未经授权的人录入和更改，数据的真实性和完整性被损坏 | Change access to the accounting records is limited to tho authorid to input. 只有那些被授权的人才能进入被授权进行操作。 | 电脑无法正常关机 | ||||
3 | Accounting & Reporting 蛋挞液的制作会计与报告 | high 高 | Is written approval required by Finance Department nior management for opening and closing general ledger accounts? 是否总帐科目的设立和注销都有财务部管理人员的书面同意？ | Misu of general ledger accounts to conceal frauduleent/irregular/inappropriate transactions. 滥用总帐科目可能会用来隐藏欺诈/违规/错误的交易 | All general ledger accounts should be ud for a specific purpo and management approval should be required for opening and closing accounts. 每一个总帐科目都明确的使用目的，所有帐簿的开立和注销都必须有管理人员的同意 | |||||
4 | Accounting & Reporting 规划人生会计与报告 | medium 中 | Is there a Group policy on journal entries which is followed at all times? 是否有统一的会计录入原则并一直被遵守 | Processing of journal entries without sufficient management review or acceptance will lead to the integrity of data being compromid. 会计录入程序没有足够的复核和检查程序，会影响数据的正确性 | A Group policy on journal entries should be held and procedures in place to ensure that it is followed at all times 应当有明确的会计录入政策，并保证时刻被遵守 | |||||
5 | Accounting & Reporting 会计与报告 | medium 中 | Do suspen accounts exist only where necessary for specific documented purpos? 能否保证，只有出现文件规定的特殊情况，才使用暂计帐户？ | Revenues/costs not being correctly coded thus reducing the ufulness of the accounts to management. Inappropriate journals or other entries not being brought to the attention of management. 会计科目编码的不正确性会降低其使用效率，不正确的帐簿和录入也会降低使用者的关注度 | Suspen accounts should exist only where necessary, be ud for specific purpos and should be reviewed monthly to ensure that items are cleared by the end of the month following entry or adequate explanations provided where this is not possible. Action plans should be documented to explain any further work that is required to clear any outstanding items. 暂计帐户只要在特殊情况下才允许存在，并按月检查；在月底通常应当结清暂计帐户，如未结清，应当提供充足的理由。对于未达帐项，需要有书面材料证明其存在的原因及解决的工作计划。 | |||||
6 | Accounting & Reporting 会计与报告 | medium 中 | Are suspen accounts reviewed on a monthly basis to ensure that items are cleared by the end of the month following entry or adequate explanations provided where this is not possible with action plans documented to explain any further work that is required to clear outstanding items? 是否对暂计帐户按月检查，并保证除充足理由以外，暂计帐户按月结清；对于未达帐项是否提供书面解释及下一步的解决安排？ | Revenues/costs not being correctly coded thus reducing the ufulness of the accounts to management. Inappropriate journals or other entries not being brought to the attention of management. 会计科目编码的不正确性会降低其使用效率，不正确的帐簿和录入也会降低使用者的关注度 | Suspen accounts should be reviewed monthly to ensure that items are cleared by the end of the month following entry or adequate explanations provided where this is not possible. Action plans should be documented to explain any further work that is required to clear any outstanding items. 暂计帐户应当按月检查，并在月底结清；如未结清，应当提供充足的理由。对于未达帐项，需要有书面材料证明其存在的原因及解决的工作计划。 | |||||
7 | Accounting & Reporting 会计与报告 | high 高 | Is a list maintained indicating who is responsible for maintaining, reconciling and reviewing reconciliations for each account? 是否存在书面清单，明确每一个帐户的录入人员、调核人员和调核的复核人员？ | Accounts may not be managed and reconciled. This may lead to discrepancies not being identified and followed up. Reconciliation may not be performed in a timely manner. 可能会导致帐户未被管理和调核。错误未被发现和追踪；如何不设置调核的复核人员，可能会导致调核工作未被及时完成 | A control list should be maintained which details who is responsible for performing and reviewing each account reconciliation and should be updated each month to confirm that this has been done. 控制清单应当被维护，清单应当清楚的明确各个帐户的操作人员和复核人员，同时按月进行钩稽可以确保工作按时进行 | |||||
8 | Accounting & Reporting 会计与报告 | high 高 | Is a control list maintained which details who is responsible for performing and reviewing each account reconciliation and which is updated each month to confirm that the reconciliations have been performed and independently reviewed? 是否维护清单以明确各帐户的操作人员和调核人员，是否对这份名单按月钩稽以保证调核工作和调和的复核工作按时独立完成？ | Account reconciliations may not be performed in a timely manner which may lead to discrepancies not being identified and followed up. 调核工作未按时完成可能会导致错误未被及时发现和解决 | A control list should be maintained which details who is responsible for performing and reviewing each account reconciliation and should be updated each month to confirm that this has been done. 一份控制清单可以清楚的明确各个帐户的操作人员和复核人员，同时按月进行钩稽可以确保工作按时进行 | |||||
9 | Accounting & Reporting 会计与报告 | high 高 | Are the sub-ledgers reconciled to the general ledger on a monthly basis for all key accounts? (including payroll control account/tax control accounts/ sales and purchasing sub-accounts/ fixed ast register/insurance) 是否所有关键科目的明细帐同总账至少每月进行调核一次（包括工资类、税收类、购销类、固定资产登记类、保险类科目） | Integrity of data is compromid. Discrepancies may not be identified and followed up. Financial statements may be misstated, inconsistent, and/or not in accordance with management’s policies, GAAP and applicable laws and regulations 数据的完整性会受到影响，错误未被及时发现和追踪，从而导致财务报表错误，不一致，甚至违反了公司的政策、会计准则和相应的法律法规。 | Sub-ledgers should be reconciled to the general ledger on a monthly basis. 明细帐同总账至少每月核对一次 | |||||
10 | Accounting & Reporting 会计与报告 | high 高 | Are all agency and licene accounts prepared and reviewed on a monthly basis? 是否所有的分销点和代理处的科目都及时准备并每月至少检查一次？ | Financial statements may be misstated or inconsistent. Debts may be difficult to recover and incorrect payments may be made. 财务报表可能会错误和不一致，负债可能会难以准确偿还，并产生付款错误 | All agency and licene accounts should be prepared and reviewed on a monthly basis. Reconciling items should be promptly resolved. 所有的分销点和代理处的科目都及时准备并每月至少检查一次，调核项目应当及时解决 | |||||
11悬链线方程 | Accounting & Reporting 会计与报告 | high 高 | Are all intercompany accounts prepared, reviewed and agreed on a monthly basis? 是否所有内部往来、交易科目都及时准备、检查并至少每月核对一次？ | Financial statements may be misstated or inconsistent. Debts may be difficult to recover and incorrect payments may be made. 财务报表可能会错误和不一致，负债可能会难以准确偿还，并产生付款错误 | All intercompany accounts should be prepared and reviewed on a monthly basis. Reconciling items should be promptly resolved. 是否所有公司内部科目都及时准备、检查并至少每月核对一次，调和项目应当实际解决 | |||||
12 | Accounting & Reporting 会计与报告 | high 高 | Are all reconciling items followed up and resolved by the end of the following month with explanations provided where this has not been possible? Have action plans been documented to explain any further work that is required to clear any outstanding items? 是否所有的调核项目都被及时的追踪，并在下一个月得到解决？如未解决，是否有书面的材料对未解决的理由以及对其解决的方法进行明确？ | Misstatement of account balances and concealment of irregularities. 可能会导致会计科目余额的错误表述，以及隐法操作的隐藏 | Reconciling items should be promptly followed up. Independent review of the reconciliation provides additional assurance over the process. 调核项目应当及时被追踪，对于调核项目的独立复核会对整个过程提供更大的保证 | |||||
13 | Accounting & Reporting 会计与报告 | medium 中 | Is a month end checklist in place to ensure that Group reporting requirements are complied with, including a tible for providing commentaries, KPI results and supplementary reporting packages? 是否存在月结核查表，以确保公司的报告要求都得以遵守，包括提供附注、关键业绩指标和辅助报告说明的时间表？ | Untimely reporting reduces the effectiveness of the financial information provided to group management. 不及时地报告会降低财务报表的有效性 | The group tible should be complied with. The accounts should provide gmental profitability to the level required by management. 公司的时间表必须要严格执行；必须按照管理层要求的提供分部或分区的盈利水平 | |||||
14 | Accounting & Reporting 会计与报告 | high 高 | Are all monthly actual figures reported to Group reconciled to local accounts and any variances clearly documented and explained? 是否每月报向公司的的实际数据都同本部门进行调核，所有的差异都被清楚的书面证明并解释？ | The figures received by group not accurately reflecting the financial position of the local entity. 报向公司的数据不准确会影响各部门/各地区的财务状况 | Reported accounts should be reconciled to the local general ledger. 向公司报告的科目应当同本部门的帐簿进行调核 | |||||
15 | Accounting & Reporting 会计与报告 | high 高 | Is revenue reported to Group reconciled to the billing system with differences immediately investigated, documented and explained? 是否向公司报告的收入已经同本部门的票据系统调核，差异被及时的调查、书面证明并解释？ | Recorded revenue may not be an accurate reflection of actual billings. 可能会导致被记录的收入同实际的票据不吻合 | Revenue figures reported on the N/L should be reconciled to the billing system as a minimum each month end. 最低在每月底进行一次收入数据同票据系统相调核的工作 | |||||
16 | Accounting & Reporting 会计与报告 员工关怀 | medium 中 | Is the profitability of each gment regularly reviewed to ensure that existing assumptions are supported by underlying financial information? 是否有规律的对各分部的收益性进行检查，以确保那些潜在的财务信息足以支持现有的判断？ | Continued business at low or negative contribution. （如果没有进行检查工作，）可能会导致某些低水平的甚至亏损的项目仍都以继续经营 | The profitability of each gment should be regularly reviewed to ensure that existing assumptions regarding the performance of the business are supported by underlying financial information. 定期对各分部的收益性进行检查，以确保那些潜在的财务信息足以支持现有的对业务履行情况的判断 | |||||
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