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1、A.控制環(huán)境的質(zhì)量GarvinB.財(cái)務(wù)信息的產(chǎn)生和控制GarvinC.采購管理FrankD.庫存的管理FrankE.銷售/貨品計(jì)價(jià)CatherineF.人際關(guān)系管理FubinG.健康安全環(huán)境FubinH.財(cái)務(wù)和資金管理GarvinI.信息系統(tǒng)GarvinJ.生產(chǎn)投資管理GarvinK.與法律/法規(guī)的符合性CatherineA.控制環(huán)境的質(zhì)量A.QualityofthecontrolenvironmentI.人人格格和和道道德德價(jià)價(jià)值值I.IntegrityandethicalvaluesSelfassessment問問題題及及說說明明Pointstobeaddressed自自我我評(píng)評(píng)級(jí)級(jí)1.與

2、可接受的商業(yè)行為相關(guān)的法規(guī)是否得以通知和應(yīng)用，是否是特別采用了全球道德規(guī)范或手冊的形式作為信息傳遞的方式？1.Arerulesconcerningacceptablebusinesspracticesdistributedandapplied,inparticularthroughaglobalethicalcharterorahandbookconcerningtheuseofinformationsystems?2.是否會(huì)對(duì)違背公司政策和法規(guī)的行為或者違反行為準(zhǔn)則的行為采取合適的懲罰措施？這些懲罰措施是否已在單位內(nèi)部得以認(rèn)可？2.Areappropriatemeasurestakeninr

3、esponsetoapossiblebreachofthepoliciesandproceduresadoptedbythecompanyortoaviolationofthecodeofconduct?Aresuchmeasuresformallycommunicatedwithintheunit?3.員工是否會(huì)感到壓力巨大，不能完成不切實(shí)際的任務(wù)？尤其是短期內(nèi)的業(yè)務(wù)指標(biāo)？3.Areemployeesputunderpressuretomeetunrealisticperformancetargets,particularlyshort-termearningstargets?II.與與管管

4、理理層層人人員員能能力力相相關(guān)關(guān)的的義義務(wù)務(wù)II.Managerscommitmenttocompetency問問題題及及說說明明Pointstobeaddressed4.是否已有完善的工作定義和說明，或者其它信息體系能夠幫助確定在各個(gè)工作站需要完成的任務(wù)？4.Arethereformalizedjobdescriptionsorothersystemshelpingtodefinethetasksperformedateachworkstation?5.在各個(gè)工作站完成的各項(xiàng)工作和任務(wù)所需具備的知識(shí)和技能是否已進(jìn)行分析和正式確定？5.Havetheknowledgeandskillsrequ

5、iredtocompletethetasksperformedateachworkstationbeenanalysedandformallydefined?6.員工是否具備專業(yè)的操作技能或者接受與其職責(zé)水平，子公司運(yùn)作的性質(zhì)和復(fù)雜程度相應(yīng)的培訓(xùn)？6.Doemployeeshaveexpertiseortrainingcommensuratewiththeirlevelofresponsibilityorthenatureandcomplexityofthesubsidiarysoperations?III.商商業(yè)業(yè)活活動(dòng)動(dòng)的的組組織織架架構(gòu)構(gòu)III.Organizationalstructu

6、reofthebusiness問問題題及及說說明明Pointstobeaddressed7.關(guān)鍵管理職位的管理人員的職責(zé)是否已得到合理確定？7.Havetheresponsibilitiesofstaffholdingkeymanagementpositionsbeendefinedappropriately?8.公司的管理結(jié)構(gòu)是否會(huì)經(jīng)常調(diào)整以適應(yīng)輔助子公司運(yùn)作或環(huán)境的改變？8.Istheorganizationstructurereviewedfromtimetotimefollowingchangesinthesubsidiarysoperationsorenvironment?9.是否有

7、足夠數(shù)目的員工能夠進(jìn)行既定的任務(wù)，尤其是與監(jiān)督相關(guān)的工作？9.Isthereasufficientnumberofemployeestoperformtheexpectedtasks,particularlyintermsofsupervisoryfunctions?IV.權(quán)權(quán)利利的的分分配配和和職職責(zé)責(zé)IV.Separationofpowersandresponsibilities問問題題及及說說明明Pointstobeaddressed10.是否制定了委托授權(quán)的程序，這些程序是否已經(jīng)明確并為雇員所熟知？10.Arethereproceduresfordelegatingauthoritya

8、ndaretheyclearlydefinedandunderstoodbyemployees?11.工作的描述是否明確了與控制制度相關(guān)的職責(zé)，至少對(duì)于管理層各成員以及監(jiān)督層人員？11.Dojobdescriptionsclearlystatecontrol-relatedresponsibilities,atleastwithregardtomembersofthemanagementteamandsupervisorystaff?12.委托授權(quán)是否與相應(yīng)人員的職責(zé)相符？12.Arethedelegationsofauthoritycompatiblewiththeresponsibilit

9、iesassigned?V.人人力力資資源源政政策策及及措措施施V.Humanresourcespoliciesandpractices問問題題及及說說明明Pointstobeaddressed13.對(duì)于員工的任命，培訓(xùn)，人員提拔以及員工補(bǔ)貼和福利等事務(wù)是否已制定了相應(yīng)的標(biāo)準(zhǔn)和程序？13.Aretherestandardsandproceduresinplaceforrecruitment,training,staffpromotionandcompensationandbenefits?14.是否制定，更新了員工的績效評(píng)價(jià)文件，在制定或更新過程中是否參照了員工的年度評(píng)價(jià)標(biāo)準(zhǔn)？14.Arepe

10、rformanceevaluationfilesproduced,updatedandtakenintoaccountinemployeesannualevaluationcriteria?VI.管管理理層層人人員員對(duì)對(duì)內(nèi)內(nèi)部部控控制制制制度度的的態(tài)態(tài)度度VI.Managementsattitudetointernalcontrol問問題題及及說說明明Pointstobeaddressed15.對(duì)于內(nèi)部控制是否制定了定期的自我評(píng)價(jià)程序？15.Istherearegularself-assessmentprocedureforinternalcontrol?16.管理人員是否意識(shí)到了資料保護(hù)和保

11、密的必要性？16.Aremanagersawareoftheneedfordataprotectionandconfidentiality?17.管理人員是否能在合理的時(shí)間之內(nèi)糾正內(nèi)部控制制度所存在的問題？17.Domanagerscorrecttheinternalcontrolfailuresidentifiedwithinreasonabletimeframes?VII.健健康康安安全全環(huán)環(huán)境境VII.HealthSafetyEnvironment問問題題及及說說明明Pointstobeaddressed18.預(yù)防健康和人身安全風(fēng)險(xiǎn)是否已成為公司的一項(xiàng)政策，這項(xiàng)政策是否已成為管理規(guī)范（需

12、要達(dá)到的目標(biāo)，需要監(jiān)測的績效）？18.DoesthepreventionofHealthandSafetyrisksformpartoftheplantspolicyanddoesitconstituteamanagementcriterion(objectivestobemet,performancetobemonitored)?VIII.欺欺詐詐及及防防止止公公司司資資金金被被惡惡意意盜盜用用VIII.Fraudandtheprotectionofassetsagainstmaliciousacts問問題題及及說說明明Pointstobeaddressed19.整個(gè)員工隊(duì)伍是否已經(jīng)培訓(xùn)告知

13、在公司運(yùn)作過程中可能存在的欺詐風(fēng)險(xiǎn)（防止勾結(jié)供應(yīng)商，保護(hù)公司專門技術(shù)等）？19.Hastheentireworkforcebeentrained/informedabouttheriskoffraudspecifictothecompanysoperations(collusionwithsuppliers,protectionofexpertise,etc.)?20.保護(hù)公司資產(chǎn)及專門技術(shù)的特殊程序是否已列入了完整多層次的保護(hù)方案（尤其是惡意盜用行為等）？20.Arespecialproceduresfortheprotectionofassetsandexpertiseincorporat

14、edwithinacoherentandstructuredframeworkprovidingprotection(notablyagainstmaliciousacts,etc.)?21.員工的數(shù)目是否足夠?qū)崿F(xiàn)職權(quán)分離政策，尤其是在涉及處理信息體系的各項(xiàng)數(shù)據(jù)以及清算賬目過程之時(shí)？21.Areemployeenumbersadequatetoobservethesegregationofdutiesprinciple,especiallywithregardtotheprocessingofITdataandaccountingfunctions?22.關(guān)鍵職位以及帳目清算，采購以及信息體系

15、的人員流動(dòng)是否通常保持在較低水平？22.Isthelevelofturnoverunusuallylowamongemployeesholdingkeyoperationalpositionsandinareassuchasaccounting,purchasingandIT?CommentsVerifieddocumentAuditEvaluation評(píng)評(píng)語語文件制度、流程FormalRegulation/procedure實(shí)施過程支持文件Documentin daylyoperation補(bǔ)充措施目標(biāo)評(píng)分Target mark暫時(shí)無法解決問題解析遺留問題對(duì)策B.1.待待審審核核的的控控制制系

16、系統(tǒng)統(tǒng)問問題題及及說說明明關(guān)關(guān)鍵鍵I.未未能能實(shí)實(shí)現(xiàn)現(xiàn)對(duì)對(duì)帳帳目目清清算算的的保保護(hù)護(hù)1.是否明確委托授權(quán)程序？該程序是否實(shí)施？2.職權(quán)分離是否經(jīng)過審核（例如：執(zhí)行與監(jiān)督執(zhí)行不可由同一人員負(fù)責(zé)）？3.是否規(guī)定了進(jìn)入賬目清算和金融體系的權(quán)限（尤其是與確認(rèn)支付相關(guān)的體系），該權(quán)限規(guī)定是否得以執(zhí)行？4.存檔程序是否與該部門管理人員的職責(zé)一致？5.是否與地方性法規(guī)關(guān)于在進(jìn)行稅務(wù)審計(jì)之時(shí)儲(chǔ)存各會(huì)計(jì)分錄相關(guān)文件方面的規(guī)定相符？6.如果負(fù)責(zé)人員未能完成其職責(zé)，是否有備用的方案用于報(bào)告的準(zhǔn)備？II.交交易易記記錄錄的的不不準(zhǔn)準(zhǔn)確確性性或或不不完完整整性性7.每月和每年的結(jié)賬分錄是否會(huì)有清單列出如下條款：供給物

17、質(zhì)，存貨變動(dòng)，折舊與攤銷，預(yù)付收益與待攤費(fèi)用，待開具發(fā)票，未接收發(fā)票等？8.是否所有的賬目都由專門的負(fù)責(zé)人員審核并歸檔？9.所有條款的相關(guān)會(huì)計(jì)憑證是否都已系統(tǒng)化歸檔（法律文件，與財(cái)務(wù)統(tǒng)計(jì)一致的統(tǒng)計(jì)基數(shù)，等）？10.特殊項(xiàng)目以及對(duì)財(cái)務(wù)報(bào)表有實(shí)質(zhì)性影響的項(xiàng)目是否會(huì)立即報(bào)告高級(jí)管理人員？11.是否已制定了資產(chǎn)負(fù)債表外委托事項(xiàng)的授權(quán)請(qǐng)求書？委托事項(xiàng)的申請(qǐng)書應(yīng)具有如下內(nèi)容：:l委托授權(quán)的原因2受益人3數(shù)目t4協(xié)議書詳情12.在進(jìn)行審計(jì)之時(shí)，是否會(huì)對(duì)規(guī)定截止時(shí)間點(diǎn)？13.在審計(jì)之外的責(zé)任和義務(wù)（例如：資產(chǎn)負(fù)債表之外）是否會(huì)編錄，歸檔，分析以及批準(zhǔn)？14.試結(jié)算表，公司內(nèi)部結(jié)算表，銀行結(jié)算表與資產(chǎn)負(fù)債表和損

18、益表中的對(duì)賬單是否經(jīng)審核并歸檔？III.未未能能達(dá)達(dá)到到集集團(tuán)團(tuán)指指定定的的財(cái)財(cái)務(wù)務(wù)報(bào)報(bào)表表標(biāo)標(biāo)準(zhǔn)準(zhǔn)15.在制定報(bào)表的過程中，是否會(huì)記錄參與人員的名單及其具體負(fù)責(zé)任務(wù)，以及規(guī)定類型和數(shù)量的經(jīng)批準(zhǔn)的審計(jì)條目單？16.是否遵照了由集團(tuán)制定的報(bào)表遞交日程表？17.在遞交給集團(tuán)之前，財(cái)務(wù)經(jīng)理是否會(huì)審核并確認(rèn)財(cái)務(wù)報(bào)表？18.是否正確采用了集團(tuán)制定并通用的財(cái)務(wù)報(bào)表的形式？19.由財(cái)務(wù)審計(jì)系統(tǒng)產(chǎn)生的數(shù)據(jù)是否與每月財(cái)務(wù)報(bào)表所列的數(shù)據(jù)一致？20.集團(tuán)要求進(jìn)行的比較和分析是否進(jìn)行并歸檔？IV.審審計(jì)計(jì)數(shù)數(shù)據(jù)據(jù)未未受受控控制制并并缺缺乏乏可可信信度度21.所有賬戶是否會(huì)在每月進(jìn)行銀行對(duì)賬？22.每月的銀行對(duì)帳明細(xì)表

19、是否會(huì)由公司管理層負(fù)責(zé)人審核？在進(jìn)行審計(jì)之時(shí)，每年是否至少有一次由廠長對(duì)銀行對(duì)帳明細(xì)表進(jìn)行審核？23.每月在基本審計(jì)系統(tǒng)與子公司審計(jì)系統(tǒng)之間的對(duì)賬是否包括以下條目：-應(yīng)收賬款-應(yīng)付賬款-庫存清單24.在基本審計(jì)系統(tǒng)與子公司審計(jì)系統(tǒng)之間對(duì)賬所檢測到的差異是否會(huì)盡快分析并糾正？25.審計(jì)系統(tǒng)的數(shù)據(jù)是否與管理指標(biāo)體系的數(shù)據(jù)一致？V.財(cái)財(cái)務(wù)務(wù)和和審審計(jì)計(jì)指指標(biāo)標(biāo)體體系系并并未未用用于于指指導(dǎo)導(dǎo)公公司司的的設(shè)設(shè)備備購購買買與與使使用用26.客戶服務(wù)水平是否會(huì)在每月按照集團(tuán)的標(biāo)準(zhǔn)進(jìn)行考核？27.是否已制定了正式的行動(dòng)方案用于盡可能減少客戶逾期付款？28.是否已制定的正式的程序用于處理退款和或客戶糾紛？29

20、.是否會(huì)在每月制定管理報(bào)表以便監(jiān)督各部門的業(yè)績?A.1.ControlstobetestedSelfassessmentCommentsVerifieddocumentPointstobeaddressed自自我我評(píng)評(píng)級(jí)級(jí)評(píng)評(píng)語語文件制度、流程FormalRegulation/procedureFailuretoprotectaccountingoperations1.Havedelegationsofauthoritybeendefinedformallyandimplemented?2.Isthepropersegregationofdutiesreviewed(e.g.distincti

21、onbetweenthepersonexecutingandpersoncontrollingexecution)?3.Havethelevelsofaccesstothevariousmodulesoftheaccountingandfinancialsystem(notablythosepermittingthevalidationofpayments)beendefinedandapplied?4.Doesthearchivingprocedurecomplywithlocalregulatoryobligations?5.Arethelocalregulationsobservedco

22、ncerningthestorageofdocumentssubstantiatingaccountingentriesintheeventofataxaudit?6.Isthereaback-upsolutionforthepreparationofreportingshouldthepersoninchargefailtofulfillhis/herresponsibilities?Inaccuracyorincompletenessoftherecordingofaccountingtransactions7.Isthereachecklistforallthemonthlyandann

23、ualclosingentriesrequired:provisions,inventorychanges,depreciationandamortization,prepaidincomeandexpense,invoicestoberaised,invoicesnotyetreceived,etc.?8.Arealltheaccountsdocumentedandapprovedbyanauthorizedemployee?9.Areprovisionssystematicallydocumentedwithrelevantaccountingvouchers(legaldocuments

24、,calculationbasereconciledwiththefinancialaccounts,etc.)?10.AreexceptionalitemsandthosewithamaterialimpactonthefinancialstatementsreportedimmediatelytoSeniorManagement?11.Istherearequestformforauthorizationofoff-balancesheetcommitments?Thecommitmentrequestformshouldfeaturethefollowingitems:1.Reasons

25、forthecommitment2.Beneficiary3.Amount4.Detailsoftheagreement12.Isthereacontrolverifyingcompliancewiththecut-offpointrulewhenaccountingforevents?13.Areobligationsandcommitmentsnotenteredintheaccounts(i.e.off-balancesheet)catalogued,documented,analysedandapproved?14.Isreconciliationoftrialbalances,int

26、er-companybalances,bankbalancesandchangesinthebalancesheetwiththeincomestatementdocumentedandvalidated?FailuretocomplywithGroupstandardsofreporting-generatedfinancialstatements15.Inthepreparationofreporting,isthereanexhaustivelistofparticipantsandtheirroles,aswellasanauthorizationlistofentryvalidati

27、onsbytypeandamount?16.IsthereportingsubmissionscheduledefinedbytheGroupobserved?17.DoesthefinancialmanagercontrolandvalidatereportingbeforesendingitontotheGroup?18.IsthereportingformatdefinedandcommunicatedbytheGroupusedcorrectly?19.Aredataproducedbythefinancialaccountingsystemreconciledwithreportin

28、gdataonamonthlybasis?20.ArethecomparisonsandanalysesrequestedbytheGroupdocumented?Lackofcontrolandreliabilityofaccountingdata21.Isbankreconciliationcarriedoutonamonthlybasisforallaccounts?22.ArebankreconciliationsapprovedonamonthlybasisbytheadministrativeheadofthecompanyandatleastonceperyearbythePla

29、ntManagerwhentheaccountsaredrawnup?23.Isreconciliationcarriedoutonamonthlybasisbetweentheprincipalaccountingsystemandsubsidiaryaccountsforthefollowingitems:-Receivables-Payables-Inventories24.Arevariancesdetectedbyreconciliationbetweentheprincipalaccountingsystemandsubsidiaryaccountsanalysedandcorre

30、ctedassoonaspossible?25.Isaccountingsystemdatareconciledwithdataproducedfrommanagementindicators?Thefinancialandaccountingindicatorsarenotusedtomonitorthefacility26.IsthecustomerservicelevelcalculatedonamonthlybasisandinlinewiththeGroupsdefinition?27.Isthereaformalactionplanforreducinglatepaymentsby

31、customers?28.Isthereaformalprocedureforthemanagementofreturnsand/orcustomerdisputes?29.Isthereamonthlymanagementcharthelpingtomonitortheunitsperformance?AuditEvaluation實(shí)施過程支持文件Documentin daylyoperation補(bǔ)充措施目標(biāo)評(píng)分Target mark暫時(shí)無法解決問題解析遺留問題對(duì)策VerifieddocumentC.1.待待審審核核的的控控制制系系統(tǒng)統(tǒng)問問題題及及說說明明關(guān)關(guān)鍵鍵I.沒沒有有檢檢查查到到開開

32、支支承承付付周周期期1.用于委托承付的正式系統(tǒng)是否已經(jīng)完成？該系統(tǒng)能夠根據(jù)采購的類型以及花費(fèi)金額來定義進(jìn)入委托承付的授權(quán)?2.該系統(tǒng)是否定期升級(jí)?3.采購需求是否是系統(tǒng)性的進(jìn)行提交?4.采購需求是否都是經(jīng)過了授權(quán)?5.所有的采購需求是否都經(jīng)過了采購部？6.采購需求是否經(jīng)過采購定單正式的加以介定?7.采購需求是否是基于預(yù)先確定的批準(zhǔn)流程預(yù)先進(jìn)行了授權(quán)?8.是否存在關(guān)于誰能夠簽署這些采購定單的規(guī)章制度?9.采購定單在送交供應(yīng)商以前是否得到了相關(guān)授權(quán)人的簽字確認(rèn)?10.草擬的質(zhì)量標(biāo)準(zhǔn)是用于特殊的需求還是高于特定的等級(jí)?11.所有的采購是否都經(jīng)過了一套具有特定程序的競標(biāo)?12.如果供應(yīng)商要求支付定金或

33、預(yù)付款，則是否具有關(guān)于此的授權(quán)流程?II.對(duì)對(duì)供供應(yīng)應(yīng)商商關(guān)關(guān)系系以以及及資資料料缺缺乏乏控控制制13.是否具有正式的能夠用于開啟新供應(yīng)商賬戶的需求表格?14.在該帳戶開啟之前是否對(duì)該供應(yīng)商進(jìn)行了調(diào)查?(可靠性,財(cái)務(wù)是否健全)15.現(xiàn)場是否具有基于預(yù)先確定的評(píng)分表格來對(duì)供應(yīng)商進(jìn)行評(píng)估以及評(píng)分（每年進(jìn)行一次）的系統(tǒng)？16.是否會(huì)定期組織供應(yīng)商之間進(jìn)行競爭?17.買方是否會(huì)定期參與到供應(yīng)商開發(fā)的工作中去?18.支付條款是否經(jīng)過了財(cái)務(wù)部的確認(rèn)？19.供應(yīng)商文件是否由獨(dú)立于該采購過程的部門所保存的?20.供應(yīng)商銀行信息發(fā)生的變更是否由未涉入到該支付過程的人員來完成的？這些變更是由獨(dú)立的人員來審核的嗎?

34、21.列于表格中的供應(yīng)商預(yù)付定金和預(yù)付款是否每個(gè)月更新一次?問問題題及及說說明明關(guān)關(guān)鍵鍵22.系統(tǒng)管理員是否根據(jù)高級(jí)管理者所定義的進(jìn)入權(quán)限的功能和水平針對(duì)供應(yīng)商文件而設(shè)置了進(jìn)入權(quán)限并確認(rèn)了使用者名單？23.買方是否簽署了有關(guān)防止惡意共謀的協(xié)議？24.采購條款是否與采購定單系統(tǒng)性的附在一起或是打印在一起并與采購定單一同發(fā)送的?III.對(duì)對(duì)所所收收到到的的貨貨品品和和接接受受的的服服務(wù)務(wù)缺缺乏乏控控制制25.接收到貨品時(shí)是否進(jìn)行了系統(tǒng)性的質(zhì)量控制？26.對(duì)貨品和服務(wù)是否系統(tǒng)性的使用了收據(jù)和接收流程，且是否對(duì)這些收據(jù)和接收流程進(jìn)行了正式的詳細(xì)說明？27.一旦貨品的交付得到了確認(rèn)，其是否會(huì)被立即記錄入

35、管理系統(tǒng)中?28.是否具有拒收貨品的流程？IV.對(duì)對(duì)發(fā)發(fā)票票付付款款缺缺乏乏控控制制29.所接收到的定單、發(fā)票以及貨品是否具有系統(tǒng)的一致性?30.在賬目和付款處理系統(tǒng)中從事定單確認(rèn)、接收貨品以及發(fā)票記錄的員工之間是否遵循了職責(zé)分離原則?31.強(qiáng)制系統(tǒng)做出一致性的確認(rèn)是否是不可能的?32.關(guān)于自動(dòng)化系統(tǒng)之外的收據(jù)，支付授權(quán)是否是被授權(quán)人貼在發(fā)票上的？33.是否會(huì)有經(jīng)常性的控制流程：針對(duì)所有已支付的發(fā)票是否得到了批準(zhǔn)進(jìn)行審核?34.盡管涉及到了金額，對(duì)所有支付的款項(xiàng)是否均需要兩個(gè)簽字?問問題題及及說說明明關(guān)關(guān)鍵鍵V.采采購購過過程程中中發(fā)發(fā)生生的的不不正正確確或或部部分分不不正正確確的的賬賬目目3

36、5.是否對(duì)每月的發(fā)票所涉及的賬目記錄進(jìn)行了輸入或進(jìn)行了準(zhǔn)備，其中涉及貨品的接收或者服務(wù)的接受?36.每月一次的試算表是否與以下各項(xiàng)是一致的:l供應(yīng)商輔助性結(jié)算l未收到發(fā)票準(zhǔn)備明細(xì)表l預(yù)付定金和預(yù)付款明細(xì)表37.是否會(huì)經(jīng)常性的對(duì)能夠反映借方余額以及收支差額的供應(yīng)商賬目進(jìn)行分析(至少6個(gè)月進(jìn)行1次)?38.所有發(fā)票是否直接寄送至?xí)?jì)部門從而使其及時(shí)得到記錄？39.對(duì)存儲(chǔ)貨品的接收是否會(huì)產(chǎn)生反映到庫存增加的會(huì)計(jì)記錄？40.是否收到了供應(yīng)商信用證，其信用證的完整性是否得到了監(jiān)測?A.1.A.1.ControlsControls toto bebe testedtestedSelfassessmentC

37、ommentsVerifieddocumentPointsPoints toto bebe addressedaddressed自自我我評(píng)評(píng)級(jí)級(jí)評(píng)評(píng)語語文件制度、流程FormalRegulation/procedureI.I.FailureFailure toto observeobserve thethe expenditureexpenditure commitmentcommitmentcyclecycle1.Has a formal system for the delegation ofcommitments been implemented,defining the authori

38、tyto enter into commitments depending on the type ofpurchases and amounts spent?2.Is this system updated regularly?3.Is a purchase request submitted systematically?4.Are they all authorized?5.Do purchase requests all go through thepurchasing department?6.Is the purchase request formally defined thro

39、ughan order?7.Are purchase requests authorized in advance basedon a predefined approval cycle?8.Is there a rule governing who can sign fororders?9.Are orders signed by authorized employees beforethey are sent to suppliers?10.Are specifications drawn up for or specificrequests or those above a given

40、level?11.Is there a competitive bidding procedure for allpurchases above a certain level?12.Is there an authorization procedure should thesupplier request a downpayment or advance?LackLack ofof controlcontrol overover suppliersupplier relationshipsrelationships andanddatadata13.Is there a formal req

41、uest form for opening asupplier account?14.Is the supplier investigated before the accountis opened?(reliability,financial health,etc.)15.Is there a system in place for evaluatingsuppliers and rating them on an annual basis based ona predefined scoring chart?16.Is competition between suppliers organ

42、ized on aregular basis?17.Are buyers regularly rotated around the supplierportfolio?18.Are payment terms validated by the financedepartment.19.Is the supplier file maintained by a departmentthat is independent of the purchasing process?20.Are changes in a suppliers banking details madeby a person no

43、t involved in the payment process?Arethese changes checked by an independent person?21.Are supplier downpayments and advances listed ina table that is kept up to date on a monthly basis?PointsPoints toto bebe addressedaddressed22.Has the system administrator defined accessrights and user profiles fo

44、r the supplier fileaccording to the functions and level of accessibilitydefined by Senior Management(written authorizationsfor new employees and changes in access requirements)?23.Are there compliance rules signed by buyers toprevent collusion?24.Are the general purchasing terms systematicallyenclos

45、ed or printed and sent with the order?LackLack ofof controlcontrol overover goodsgoods andand servicesservices receivedreceived25.Is quality control carried out systematicallyupon receipt of goods?26.Are the receipt and acceptance procedures forgoods and services used systematically and formallydefi

46、ned?27.Once the delivery has been accepted,is itrecorded immediately in the management system?28.Is there a procedure for rejecting goods?LackLack ofof controlcontrol overover paymentpayment ofof invoicesinvoices29.Are the order,invoice and goods receivedreconciled systematically?30.Is the segregati

47、on of duties principle adhered tobetween employees validating orders,receiving goods,recording invoices in the accounts and handlingpayments?31.Is it impossible to force the system to validatethe reconciliation?32.In the event of a receipt outside the automaticsystem,is the payment authorization sta

48、mped on theinvoice by an authorized person?33.Is there a control regularly checking that allthe invoices paid have been approved?34.Are two signatures required for all payments,regardless of the amount involved?PointsPoints toto bebe addressedaddressedIncorrectIncorrect oror partialpartial accountin

49、gaccounting forfor purchasingpurchasingprocessprocess eventsevents35.Is an accounting record entered or a provisionset aside systematically for the invoice in the monthin which the goods are physically received or aservice is accepted by the initiator?36.Is the trial balance reconciled on a monthlyb

50、asis with the following items:1.Supplier subsidiary balance2.Statement of provisions for invoices not yetreceived3.Statement of downpayments and advances paid37.Is an analysis performed on a regular basis(atleast once every six months)of supplier accountsshowing a debit balance and old balances?38.A

51、re all invoices sent directly to the accountingdepartment so that they can be recorded?39.Does the receipt of stored goods give rise to anaccounting record reflecting to addition to inventory?40.Is the completeness of supplier credit notesmonitored and achieved?AuditEvaluation實(shí)施過程支持文件Documentin dayl

52、yoperation補(bǔ)充措施目標(biāo)評(píng)分Targetmark暫時(shí)無法解決問題解析遺留問題對(duì)策VerifieddocumentD.1.待待審審核核的的控控制制系系統(tǒng)統(tǒng)問問題題及及說說明明關(guān)關(guān)鍵鍵I.收收到到的的貨貨品品與與采采購購定定單單不不一一致致(數(shù)數(shù)量量，質(zhì)質(zhì)量量)1.采購定單是否與供應(yīng)商的提貨單具有系統(tǒng)的一致性?2.貨品的接收是否是由未涉及該采購過程的部門處理和完成的?3.是否會(huì)拒收沒有采購定單的貨品?4.貨品一到即被處理的收據(jù)是否符合定點(diǎn)原則?5.不符合要求的物料是否會(huì)返還給供應(yīng)商?6.是否會(huì)對(duì)收到的貨品進(jìn)行定性以及定量的控制（對(duì)敏感的產(chǎn)品進(jìn)行取樣或更為嚴(yán)格的檢驗(yàn)）?7.是否會(huì)對(duì)新供應(yīng)商首

53、次交付的貨品進(jìn)行全面的質(zhì)量控制?II.針針對(duì)對(duì)庫庫存存的的遺遺失失、損損壞壞以以及及假假貨貨的的風(fēng)風(fēng)險(xiǎn)險(xiǎn)所所采采取取的的預(yù)預(yù)防防性性措措施施不不足足8.是否對(duì)所有的倉儲(chǔ)區(qū)域進(jìn)行了明確的介定(包括針對(duì)缺陷項(xiàng)、返還以及質(zhì)量控制的區(qū)域)?9.是否對(duì)庫存的進(jìn)入實(shí)施了監(jiān)管和控制?10.當(dāng)倉庫管理員缺勤或不在倉儲(chǔ)區(qū)域時(shí)是否具有適用的規(guī)程?11.在對(duì)庫存項(xiàng)目進(jìn)行廢棄處理時(shí)，是否保存完整的文件記錄(廢棄以及廢棄記錄等的原因以及授權(quán))?12.是否采用了特殊物理性防護(hù)措施對(duì)倉儲(chǔ)區(qū)域進(jìn)行了保護(hù)?13.現(xiàn)場是否具有定位管理系統(tǒng)?14.庫存盤點(diǎn)差異是否經(jīng)由不直接涉入到該庫存管理的人員批準(zhǔn)?15.工廠經(jīng)理是否會(huì)針對(duì)相關(guān)庫

54、存項(xiàng)目的廢棄或物料庫存盤點(diǎn)差異進(jìn)行正式的批準(zhǔn)確認(rèn)?問問題題及及說說明明關(guān)關(guān)鍵鍵III.庫庫存存數(shù)數(shù)據(jù)據(jù)不不可可靠靠16.是否具有庫存盤點(diǎn)流程?17.至少每年進(jìn)行一次的庫存盤點(diǎn)是否覆蓋了每一個(gè)SKU(庫存保有數(shù)量或最小售賣單位)?18.是否具有持久性的庫存盤點(diǎn)流程?19.是否每天都會(huì)對(duì)庫存進(jìn)行更新?20.進(jìn)行庫存盤點(diǎn)時(shí)是否沒有反映出永續(xù)盤存系統(tǒng)中的數(shù)量?21.在對(duì)盤點(diǎn)的實(shí)際數(shù)量與理論數(shù)量之間的差異進(jìn)行校正之前是否對(duì)其進(jìn)行了分析，對(duì)該差異分析的記錄是否進(jìn)行了保存?22.所產(chǎn)生的庫存周轉(zhuǎn)率數(shù)據(jù)是否能夠?qū)δ承┊惓?低周轉(zhuǎn)率或空項(xiàng)，負(fù)庫存)，是否至少每季度針對(duì)這些異常采取一次補(bǔ)救性措施(銷售，廢棄等)?

55、23.最小和最大庫存水平是否是根據(jù)重新進(jìn)貨次數(shù)以及使用頻率加以設(shè)定的?24.是否經(jīng)常性的對(duì)負(fù)庫存進(jìn)行分析?25.是否經(jīng)常性的對(duì)寄銷存貨進(jìn)行計(jì)算?26.是否具有基于庫存和銷售預(yù)測中保有數(shù)量的采購進(jìn)程規(guī)劃?27.對(duì)SKU(庫存保有數(shù)量或最小售賣單位)數(shù)量的監(jiān)測是否是經(jīng)常性的進(jìn)行，且其經(jīng)過了周期性庫存盤點(diǎn)的正式介定(至少針對(duì)具有高單位價(jià)值的SKU)，還是定期進(jìn)行的(每年一次，半年一次，等)?IV.庫庫存存的的虛虛報(bào)報(bào)28.每月一次的總分類帳是否與庫存明細(xì)分類帳是一致的?29.所使用的估值方法是否是前后一致的，且是否符合當(dāng)?shù)匾约凹瘓F(tuán)的規(guī)章制度?30.對(duì)庫存的損壞性減值是否是基于集團(tuán)方法(針對(duì)周轉(zhuǎn)速度較

56、慢存貨進(jìn)行統(tǒng)計(jì)性準(zhǔn)備的計(jì)算，以及公平價(jià)值調(diào)整的計(jì)算)?關(guān)注點(diǎn)：l危險(xiǎn)性產(chǎn)品的儲(chǔ)存；l輔助性”庫存的管理(維護(hù)性項(xiàng)目，等)；A.1.A.1.ControlsControls toto bebe testedtestedSelfassessmentCommentsVerifieddocumentPointsPoints toto bebe addressedaddressed自自我我評(píng)評(píng)級(jí)級(jí)評(píng)評(píng)語語文件制度、流程FormalRegulation/procedure實(shí)施過程支持文件Documentin daylyoperationI.I.GoodsGoods receivedreceived not

57、not inin conformityconformity withwith ordersorders(quantity,(quantity,quality)quality)1.Are purchase orders systematically reconciledwith the suppliers delivery notes?2.Is receipt of goods handled by a departmentnot involved in the purchasing process?3.Are goods received without purchase ordersrefu

58、sed?4.Are receipts processed as soon as the goodsarrive in line with the cut-off point rules?5.Are non-compliant materials returned tosuppliers?6.Do goods received undergo quantitative andqualitative controls(sampling or more extensivetesting for sensitive products)?7.Are exhaustive quality controls

59、 carried out onthe initial deliveries made by a new supplier?InsufficientInsufficient protectionprotection ofof inventoriesinventories againstagainstthethe riskrisk ofof losses,losses,damagedamage andand fraudfraud8.Are all storage areas clearly identified(including for defective items,returns,quali

60、tycontrol)?9.Is access to inventories regulated andcontrolled?10.Is there a procedure that applies when thestorekeeper is absent or,where required,outsidethe stores opening hours?11.When items are scrapped,is full documentationkept(reason for and authorization of disposal,scrapping records,etc.)?12.

61、Are the storage areas secured by specialphysical protection?13.Is a management by location system in place?14.Are inventory count variances approved by aperson not directly involved in inventorymanagement?15.Does the plant manager formally approve thedisposal of items or material inventory countvari

62、ances?PointsPoints toto bebe addressedaddressedInventoryInventory datadata isis notnot reliablereliable16.Is there a physical inventory count procedure?17.Do inventory counts cover each SKU at leastonce p.a.?18.Is there a permanent inventory count process?19.Are inventories updated at least on a dai

63、lybasis?20.Is the physical inventory count carried outwithout any indication of the quantities in theperpetual inventory system?21.Are differences between the physical andtheoretical quantities analysed prior to correctionand is a record of variances kept?22.Are inventory turnover statistics produce

64、d toidentify anomalies(low-turnover or idle items,negative inventories)and are remedial measurestaken(sale,scrapping,etc.)at least once everyquarter?23.Are minimum and maximum inventory levels setaccording to restocking times and frequency of use?24.Are negative inventories analysed on a regularbasi

65、s?25.Are consignment inventories counted on aregular basis?26.Is there a procurement schedule based onquantities held in inventory and sales forecasts?27.Is physical monitoring of quantities by SKUcarried out on a regular basis and formally definedby a revolving inventory count(at least for SKUswith

66、 a high unit value)or on a periodic basis(annual,semi-annual,etc.)?MisstatementMisstatement ofof inventoriesinventories28.Is the general ledger formally reconciled on amonthly basis with the inventory subsidiaryaccounts?29.Is the valuation method used consistent and inline with local and Group rules?30.Is the write-down for impairment in the valueof inventories based on the Group method(calculation of a statistical provision for slow-moving inventories and calculation of the fairvalue adjustment