accounting information system (internal control)

8/9/2019 Accounting Information System (Internal Control)

http://slidepdf.com/reader/full/accounting-information-system-internal-control 1/27

Bcciu`tf`k F`eirgbtfi` Systmg

F`tmr`ba Ci`tria



F`tmr`ba Ci`tria Ilnmctfvms

2. Sbemkubrj bssmts ie tdm rg

<. M`surm bccurbcy b`j rmafblfafty iebcciu`tf`k rmcirjs b`j f`eirgbtfi`

3. Xrigitm mcfm`cy ie tdm rg‖sipmrbtfi`s

!.

"mbsurm cig#afb`cm wftdgb`bkmgm`t‖s prmscrflmj piafcfms b`jpricmjurms



"ijfeyf`k Bssug#tfi`s

"b`bkmgm`t $ms#i`sflfafty Zdm mstblafsdgm`t b`j gbf`tm`b`cm ie b

systmg ie f`tmr`ba ci`tria fs tdm rmspi`sflfafty ie

gb`bkmgm`t.$mbsi`blam Bssurb`cm

Zdm cist ie bcdfmvf`k tdm ilnmctfvms ief`tmr`ba ci`tria sdiuaj `it iutwmfkd fts lm`mts.

"mt%ijs ie &btb Xricmssf`k Zdm tmcd`fqums ie bcdfmvf`k tdm ilnmctfvms

wfaa vbry wftd jfmrm`t typms ie tmcd`iaiky.



'fgftbtfi`s ie F`tmr`ba

Ci`triasXissflfafty ie di`mst mrrirs

Cfrcugvm`tfi` vfb ciaausfi`b`bkmgm`t ivmrrfjm

Cdb`kf`k ci`jftfi`s!!mspmcfbaay f`

cigpb`fms wftd dfkd kriwtd



M(#isurms ie )mb* F`tmr`ba

Ci`trias +$fs*,

&mstructfi` ie b` bssmt

-%met ie b` bssmtCirru#tfi` ie f`eirgbtfi`

&fsru#tfi` ie tdm f`eirgbtfi`

systmg



-%m F`tmr`ba Ci`trias S%fmaj



Xrmvm`tfvm &mtmctfvm b`j CirrmctfvmCi`trias



-%m Xrmvm`tfvm/&mtmctfvm/

Cirrmctfvm F`tmr`ba Ci`tria "ijmaXrmvm`tfvm Ci`trias

! tdm rst af`m ie jmem`sm f` tdm

ci`tria structurm. ! pbssfvm tmcd`fqums jmsfk`mj tirmjucm tdm ermqum`cy ie iccurrm`cm

ie u`jmsfrblam mvm`ts.

! mrrirs b`j erbuj fs ebr girm cist!mmctfvm tdb` jmtmctf`k b`jcirrmctf`k prilamgs betmr tdmy iccur.




Cirrmctfvm F`tmr`ba Ci`tria "ijma&mtmctfvm Ci`trias

! smci`j af`m ie jmem`sm

! tdmsm brm jmvfcms" tmcd`fqums" b`jpricmjurms jmsfk`mj ti fjm`tfey b`j m#pismu`jmsfrblam mvm`ts tdbt maujm prmvm`tfvmci`trias.

! fjm`tfey b`igbafms b`j jrbw bttm`tfi` ti tdmg

! rmvmba spmcfc typms ie mrrirs lycigpbrf`k bctuba iccurrm`cms ti prm!mstblafsdmj stb`jbrjs.




Cirrmctfvm F`tmr`ba Ci`tria "ijmaCirrmctfvm Ci`trias

! bctfi`s tb$m` ti rmvmrsm tdm mmcts ie

mrrirs jmtmctmj f` tdm prmvfius stmp.! bctubaay # tdm prilamg.



Sbrlb`ms/I(amy b`j F`tmr`baCi`tria

Sbrlb`ms/I(amy

! rmqufrms gb`bkmgm`t ie pulafc

cigpb`fms ti fgpamgm`t b`bjmqubtm systmg ie f`tmr`ba ci`triasivmr tdmfr `b`cfba rmpirtf`k pricmss.

! %`caujms ci`trias ivmr trb`sbctfi`

pricmssf`k systmgs tdbt emmj jbtb ti tdm`b`cfba rmpirtf`k systmgs.



Sbrlb`ms/I(amy b`j F`tmr`baCi`tria

Smctfi` 38< !!! rmqufrms tdbt cirpirbtmgb`bkmgm`t cmrtfey tdmfr irkb`f&btfi`‖s

f`tmr`ba ci`trias i` b qubrtmray b`jb``uba lbsfs.

Smctfi` :8: !!! rmqufrms tdm

gb`bkmgm`t ie pulafc cigpb`fms tibssmss tdm mmctfvm`mss ie tdmfrirkb`f&btfi`‖s f`tmr`ba ci`trias.



SBS CISI

,mscrflms tdm rmabtfi`sdfp lmtwmm` tdmrg‖s-

f`tmr`ba ci`tria structurm"

bujftir:s bssmssgm`t ie rfs* " b`j t%m #ab``f`k ie bujft #ricmjurms

Diw ji tdmsm tdrmm f`tmrrmabtm9

Zdm wmb$mr tdm f`tmr`ba ci`tria structurm" tdmdfkdmr tdm bssmssmj amvma ie rfs$/ tdm dfkdmr

tdm rfs$" tdm girm bujftir pricmjurms bppafmjf` tdm bujft.8



=fvm F`tmr`ba Ci`tria Cig#i`m`ts5 SBS CISI

(. Ci`tria m`vfri`gm`t

*. 2fs$ bssmssgm`t

+. %`eirgbtfi` b`j ciggu`fcbtfi`

<. i`ftirf`k

3. Ci`tria bctfvftfms



25 -%m Ci`tria M`vfri`gm`t

%`tmkrfty b`j mtdfcs ie gb`bkmgm`t:rkb`f&btfi`ba structurm2iam ie tdm librj ie jfrmctirs b`j tdm

bujft ciggfttmmb`bkmgm`t‖s piafcfms b`j pdfaisipdy,mamkbtfi` ie rmspi`sflfafty b`j butdirftyXmreirgb`cm mvbaubtfi` gmbsurms=#tmr`ba f`5um`cms;rmkuabtiry bkm`cfmsXiafcfms b`j prbctfcms gb`bkf`k dugb`

rmsiurcms



35 Fèirgbtfi` b`jCiggu`fcbtfi`

Zdm )%4 sdiuaj prijucm dfkd qubafty fèirgbtfi`wdfcd'

fjm`tfms b`j rmcirjs baa vbafj trb`sbctfi`s

privfjms tfgmay fèirgbtfi` f` bppriprfbtmjmtbfa ti pmrgft pripmr cabssfcbtfi` b`j`b`cfba rmpirtf`k

bccurbtmay gmbsurms tdm `b`cfba vbaum ietrb`sbctfi`s

bccurbtmay rmcirjs trb`sbctfi`s f` tdm tfgm pmrfij f` wdfcd tdmy iccurrmj



F`eirgbtfi` b`j Ciggu`fcbtfi`

)ujftirs gust iltbf` su6cfm`t $`iwamjkm ie tdm%4 ti u`jmrstb`j'

tdm cabssms ie trb`sbctfi`s tdbt brm gbtmrfba

! diw tdmsm trb`sbctfi`s brm f`ftfbtmj >f`put ?

! tdm bssicfbtmj bcciu`tf`k rmcirjs b`jbcciu`ts usmj f` pricmssf`k >f`put ?

tdm trb`sbctfi` pricmssf`k stmps f`viavmj

erig tdm f`ftfbtfi` ie b trb`sbctfi` ti ftsf`causfi` f` tdm `b`cfba stbtmgm`ts > pricmss?

tdm `b`cfba rmpirtf`k pricmss usmj ticigpfam `b`cfba stbtmgm`ts" jfscaisurms" b`j

mstfgbtms >iutput ?



!5 "i`ftirf`k

Zdm pricmss eir bssmssf`k tdm qubafty ie f`tmr`baci`tria jmsfk` b`j ipmrbtfi`

Sm#brbtm #ricmjurms;tmst ie ci`trias ly

f`tmr`ba bujftirs I`kif`k gi`ftirf`k'

! cigputmr gijuams f`tmkrbtmj f`ti riutf`mipmrbtfi`s

! gb`bkmgm`t rmpirts wdfcd dfkdafkdt trm`js b`jm#cmptfi`s erig `irgba pmreirgb`cm



;5 Ci`tria Bctfvftfms

Xiafcfms b`j pricmjurms ti m`surm tdbt tdmbppriprfbtm bctfi`s brm tb$m` f` rmspi`sm tifjm`tfmj rfs$s.

1baa f`ti twi jfstf`ct cbtmkirfms' F- ci`trias;rmabtm spmcfcbaay ti tdm cigputmr

m`vfri`gm`t

X%ysfcba ci`trias;prfgbrfay pmrtbf` ti dugb`

bctfvftfms



-4i -y#ms ie F- Ci`trias

6m`mrba ci`trias

! pmrtbf` ti tdm m`tfty!wfjm cigputmrm`vfri`gm`t

=#bgpams' ci`trias ivmr tdm jbtb cm`tmr"irkb`f&btfi` jbtblbsms" systmgs jmvmaipgm`t" b`jprikrbg gbf`tm`b`cm

B##afcbtfi` ci`trias

! m`surm tdm f`tmkrfty ie spmcfc systmgs

=#bgpams' ci`trias ivmr sbams irjmr pricmssf`k"bcciu`ts pbyblam" b`j pbyriaa bppafcbtfi`s



Sf( -y#ms ie X%ysfcba Ci`trias

Zrb`sbctfi` )utdirf&btfi`

4mkrmkbtfi` ie ,utfms

4upmrvfsfi`

)cciu`tf`k 2mcirjs)ccmss Ci`tria

%`jmpm`jm`t 7mrfcbtfi`



X%ysfcba Ci`trias

-rb`sbctfi` But%irf>btfi`

usmj ti m`surm tdbt mgpaiymms brm

cbrryf`k iut i`ay butdirf&mj trb`sbctfi`s

km`mrba 0mvmryjby pricmjurms9 ir spmcfec

0`i`!riutf`m trb`sbctfi`s9 butdirf&btfi`s



X%ysfcba Ci`trias

Smkrmkbtfi` ie &utfms

%` gb`uba systmgs" smpbrbtfi` lmtwmm`'

- butdirfzf`k b`j pricmssf`k b trb`sbctfi`

- custijy b`j rmcirjommpf`k i tdm bssmt Sultbsos

%` cigputmrf&mj systmgs" smpbrbtfi` lmtwmm`'

- prikrbg cijf`k- prikrbg pricmssf`k

- prikrbg gbf`tm`b`cm



X%ysfcba Ci`trias

Su#mrvfsfi`

! b cigpm`sbtfi` eir abc$ ie smkrmkbtfi`/sigm gby lm lufat f`ti cigputmr systmgs

Bcciu`tf`k $mcirjs

! privfjm b` bujft trbfa



X%ysfcba Ci`trias

Bccmss Ci`trias

! dmap ti sbemkubrj bssmts ly rmstrfctf`kpdysfcba bccmss ti tdmg

F`jm#m`jm`t ?mrf1cbtfi`

! rmvfmwf`k lbtcd titbas ir rmci`cfaf`ksulsfjfbry bcciu`ts wftd ci`tria bcciu`ts

accounting information system (internal control)

Documents