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Internal control
A/P System
2016/7/13
1
Purchasing system
P199
Documents of purchasing system:
How documents interrelate
and flow among departments
2016/7/13
2
Purchasing system
請購人
採購部
Purchase
Requisition
Purchase
order
廠商
Invoice
Receiving
report
財務部(出納)
Check
2016/7/13
會計部
Matching
倉庫
3
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4
Purchasing system
Internally generated documents
Purchase requisition:
Purchase order:
Receiving report:
Payment voucher:
Check:
Externally generated documents
Invoice :
Packing slip:
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Part 1-P200 #23
P/R
P/O
Receiv
Report
User
Purchase
X
X
X
Store
Account
ing
X
X
X
X
Voucher/
check
X
Invoice
X
Packing
Slip
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X
finance
vendor
X
X
X
X
6

何謂 內部控制 Internal Control?

如何做好內部控制?

何謂 內部稽核師?
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7
Recommendation
to prevent problems
Accounts Payable:
make copies of supporting documents
to support duplicate payments
Improvement:
prohibit payment of invoices
based on copies
of supporting document
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