How to evaluate and improve internal controls in governmental units
Irwin T. David, C. Eugene Sturgeon, Eula L. Adams, Municipal Finance Officers Association of the United States and Canada
Municipal Finance Officers Association of the United States and Canada, 1981 - Business & Economics - 111 pages
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Segregtion of Employees Tasks Q
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accounts activities Appendix applicable appropriate approve assessment auditor beneﬁt billing budget cash receipts charts of accounts checks control accounts control objectives Control Present Control Reference controls assure controls to consider cost Degree of Control detailed ﬂowchart determining docu EDP processing employees encumbrances Environmental Control evaluation of intemal Examples of types expenditures factors to consider ﬁles ﬁnancial ﬁxed assets ﬂow FLOWCHART function fund goveming board govemmental unit iden identiﬁed independent intemal control system investments key controls ledger ment objectives of intemal overview ﬂowchart Paper Degree Paper Reference YES payroll performed potential error types procedures or controls purchase orders Q Other describe Q Test questionnaire recordkeeping records Reference Working Yes Related potential error reports responsible revenue segregation of duties signiﬁcant Speciﬁc objective achieved speciﬁc procedures statistical sampling suﬁicient TESTS OF CONTROLS tiﬁed tions transaction cycles trols types of controls unit of govemment user department