论文部分内容阅读
(一)不相容职务分离控制。一般而言,企业的经济业务活动可以划分为授权、签发、核准、执行记录五个步骤,如果每步骤都由相对独立的人员或部门分别实施或执行,就能形成相互制衡的机制,保证不相容职务相分离,从而发挥内部控制制度的作用。例如,在采购与付款业务中,应注意请购、寻价、确定供应商、验收、付款等不相容职务的分离;在销售与收款业务中,应注意销售、发
(A) incompatible job separation control. Generally speaking, the economic activities of an enterprise can be divided into five steps: authorizing, issuing, approving and executing records. If each step is implemented or executed by a relatively independent person or department, respectively, a mechanism of checks and balances can be established to ensure that no Compatible with the separation of duties, so as to play the role of internal control system. For example, in purchasing and payment business, attention should be paid to the separation of incompatible duties such as requisitioning, seeking price, determining supplier, acceptance and payment; in selling and receiving business, attention should be paid to sales,