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1、来自 www 中国最大的资料库下载 Section 404 Audits of Internal Control and Control Risk 来自 www 中国最大的资料库下载 Learning Objective 1 The three primary objectives of The three primary objectives of effective internal controleffective internal control 来自 www 中国最大的资料库下载 The three primary The three primary objectivesobject
2、ives Reliability of financial reportingReliability of financial reporting Efficiency and effectiveness of Efficiency and effectiveness of operationsoperations Compliance with laws and regulations Compliance with laws and regulations 来自 www 中国最大的资料库下载 Learning Objective 2 Contrast management s need f
3、orContrast management s need for internal control with the auditor sinternal control with the auditor s need to consider internal controlneed to consider internal control when designing an audit when designing an audit 来自 www 中国最大的资料库下载 Key Concepts 建立並維持一適當的內部控制制度是受查者管理當局的責 任 目的在於合理確保組織目標被達成 內控受有先天
4、限制 致使有效性降低 例如 受成本效益考量的限制 僅針對一般交易事項設計內控 無法避免人為的錯誤 Breakdowns or Mistakes in judgment 無法排除串謀舞弊的可能 collusion 管理階層可能逾越控制程序 management override 由於情況變更而使控制程序無法因應 控制程序之遵循 可能會日久鬆懈 来自 www 中国最大的资料库下载 Client s Concerns The Sarbanes Oxley Act requires all public companiesThe Sarbanes Oxley Act requires all publ
5、ic companies to issue an internal control report that includes to issue an internal control report that includes a statement that management is responsible fora statement that management is responsible for establishing and maintaining an adequate internalestablishing and maintaining an adequate inte
6、rnal control structure and procedures for financial reporting control structure and procedures for financial reporting an assessment of the effectiveness of the internalan assessment of the effectiveness of the internal control structure and procedures for financialcontrol structure and procedures f
7、or financial reporting as of the end of the company s fiscal year reporting as of the end of the company s fiscal year 来自 www 中国最大的资料库下载 Auditor Concerns Controls related to reliability of financial Controls related to reliability of financial reportingreporting Controls over classes of transactions
8、Controls over classes of transactions 雖然CPA僅關心與可靠財務報導有關部份 的內控 但是 若查核人員所採之查核資 料牽涉到其他 者 仍應考慮有關內控 例如 1 有關法令被遵循 則應考慮相關法令被遵循部份之 內控 2 對保障資產安全有關之內控 通常僅考慮與可靠的 財務報導有關之內控 来自 www 中国最大的资料库下载 Learning Objective 3 Explain the five components of internal control 来自 www 中国最大的资料库下载 Five Components of Internal Contro
9、l Risk assessmentRisk assessment Control activitiesControl activities Information andInformation and communicationcommunication MonitoringMonitoring Control environment 来自 www 中国最大的资料库下载 The Control Environment 1 1 正直與道德觀念正直與道德觀念 操守及價值觀操守及價值觀 管理當局應建立行為道德準則 且高階管理人員應以身作則 以造管理當局應建立行為道德準則 且高階管理人員應以身作則 以
10、造 就良好的控制環境 就良好的控制環境 1 1 適任性適任性 能力能力 適才 適所 能勝任目前之工作 且應教育訓練 適才 適所 能勝任目前之工作 且應教育訓練 1 1 董事會及審計小組董事會及審計小組 台 董事會及監察人之參與台 董事會及監察人之參與 台灣的監察人制度 仍可達成審計委員會的功能 台灣的監察人制度 仍可達成審計委員會的功能 1 1 管理哲學及經營風格管理哲學及經營風格 管理當局的特徵 對評估控制環境特別重要 管理當局的特徵 對評估控制環境特別重要 1 1 組織結構組織結構 合乎邏輯 不讓一人或一部門從頭到尾處理一項交易 合乎邏輯 不讓一人或一部門從頭到尾處理一項交易 1 1 權利
11、與義務的分派權利與義務的分派 權責劃分權責劃分 制定制定 員工工作手冊員工工作手冊 1 1 人力資源政策及規範人力資源政策及規範 人力資源改善人力資源改善 投保忠誠險 投保忠誠險 来自 www 中国最大的资料库下载 Risk Assessment IdentifyIdentify factors affecting risk factors affecting risk AssessAssess significance of risks significance of risks and likelihood of occurrence and likelihood of occurrenc
12、e DetermineDetermine actions actions necessary necessary to manage risk to manage risk 来自 www 中国最大的资料库下载 Control Activities 1 1 適當的職能分工適當的職能分工 2 2 交易與活動之適當授權交易與活動之適當授權 3 3 適當之憑證與記錄適當之憑證與記錄 4 4 資產與記錄之實體控制資產與記錄之實體控制 5 5 績效之獨立審核績效之獨立審核 来自 www 中国最大的资料库下载 Adequate Separation of Duties Custody of assetsCu
13、stody of assetsAccountingAccounting fromfrom AuthorizationAuthorization of transactionsof transactions The custody ofThe custody of related assetsrelated assets fromfrom OperationalOperational responsibilityresponsibility Record keepingRecord keeping responsibilityresponsibility fromfrom IT dutiesIT
14、 dutiesUser departmentsUser departments fromfrom 来自 www 中国最大的资料库下载 Proper Authorization of Transactions and Activities General authorizationGeneral authorization 一般授權一般授權 Specific authorizationSpecific authorization 特別授權特別授權 来自 www 中国最大的资料库下载 Adequate Documents and Records Prenumbered consecutivelyP
15、renumbered consecutively Prepared at the time of transactionPrepared at the time of transaction Designed for multiple useDesigned for multiple use Constructed to encourage correct preparationConstructed to encourage correct preparation Simple enough to ensure understandingSimple enough to ensure und
16、erstanding 来自 www 中国最大的资料库下载 Adequate Documents and Records 利用會計科目表 chart of accounts 可增 進一致性 使不同人 能對相同的交易 按相同的方法 產生相同的結果 避免分類錯誤 来自 www 中国最大的资料库下载 Physical Control over Assets and Records The most important type of protectiveThe most important type of protective measure for safeguarding assets andmeasure for safeguarding assets and records is the use of physical precautionsrecords is the use of physical precautions 預防措施預防措施 来自 www 中国最大的资料库下载 Independent Checks on Performance The need for indepen
