毕马威的内部审计指南

1、毕马威的内部审计指南（第一部分会计与报告）Internal Audit - Full question list(part1 accounting&reporting)内部审计问题一览表（第一部分 会计与报告）Count序号Question Type问题所属业务循环Question Category 问题风险等级 Question控制点Risk控制缺失风险Best Practice / Policy最优办法/对策KSAT Self Assessed COMPLIANCE LEVEL自我评估完成水平Current status 现行具体状况1Accounting & Reporting会计与报告

2、high 高 Is the latest version of the Group Accounting Policy Manual held and distributed to all relevant staff with appropriate training provided as necessary? 是否所有相关人员都已经对公司最新的会计政策进行了必需的培训？Inadequate central guidance may lead to errors in the accounting records, and inaccurate financial data may be

3、provided.不充足的内部导引会导致错误的会计记录，从而产生不准确的财务数据A Group Accounting Policy Manual should be available to all relevant staff and should be periodically updated. 公司的会计政策应当定期升级和完善，并及时提供给各有关人员。 2Accounting & Reporting会计与报告medium 中Does the general ledger have a hierarchical password system, allowing accounts cler

4、ks to only access those parts of the ledger for which they are responsible?是否公司各类帐簿进行了分等级的密码控制和适当授权，以保证各有关人员只能进入其负责的帐簿Unauthorised entries and changes may be made to the accounting records & integrity of data may be compromised.会计记录可能会被未经授权的人录入和更改，数据的真实性和完整性被损坏Change access to the accounting records

5、 is limited to those authorised to input.只有那些被授权的人才能进入被授权进行操作。3Accounting & Reporting会计与报告high 高Is written approval required by Finance Department senior management for opening and closing general ledger accounts?是否总帐科目的设立和注销都有财务部管理人员的书面同意？Misuse of general ledger accounts to conceal frauduleent/irr

6、egular/inappropriate transactions.滥用总帐科目可能会用来隐藏欺诈/违规/错误的交易All general ledger accounts should be used for a specific purpose and management approval should be required for opening and closing accounts.每一个总帐科目都明确的使用目的，所有帐簿的开立和注销都必须有管理人员的同意4Accounting & Reporting会计与报告medium 中Is there a Group policy on

7、journal entries which is followed at all times?是否有统一的会计录入原则并一直被遵守Processing of journal entries without sufficient management review or acceptance will lead to the integrity of data being compromised.会计录入程序没有足够的复核和检查程序，会影响数据的正确性A Group policy on journal entries should be held and procedures in place

8、to ensure that it is followed at all times应当有明确的会计录入政策，并保证时刻被遵守5Accounting & Reporting会计与报告medium 中Do suspense accounts exist only where necessary for specific documented purposes?能否保证，只有出现文件规定的特殊情况，才使用暂计帐户？Revenues/costs not being correctly coded thus reducing the usefulness of the accounts to mana

9、gement. Inappropriate journals or other entries not being brought to the attention of management.会计科目编码的不正确性会降低其使用效率，不正确的帐簿和录入也会降低使用者的关注度Suspense accounts should exist only where necessary, be used for specific purposes and should be reviewed monthly to ensure that items are cleared by the end of th

10、e month following entry or adequate explanations provided where this is not possible. Action plans should be documented to explain any further work that is required to clear any outstanding items.暂计帐户只要在特殊情况下才允许存在，并按月检查；在月底通常应当结清暂计帐户，如未结清，应当提供充足的理由。对于未达帐项，需要有书面材料证明其存在的原因及解决的工作计划。6Accounting & Report

11、ing会计与报告medium 中Are suspense accounts reviewed on a monthly basis to ensure that items are cleared by the end of the month following entry or adequate explanations provided where this is not possible with action plans documented to explain any further work that is required to clear outstanding items

12、?是否对暂计帐户按月检查，并保证除充足理由以外，暂计帐户按月结清；对于未达帐项是否提供书面解释及下一步的解决安排？Revenues/costs not being correctly coded thus reducing the usefulness of the accounts to management. Inappropriate journals or other entries not being brought to the attention of management.会计科目编码的不正确性会降低其使用效率，不正确的帐簿和录入也会降低使用者的关注度Suspense acco

13、unts should be reviewed monthly to ensure that items are cleared by the end of the month following entry or adequate explanations provided where this is not possible. Action plans should be documented to explain any further work that is required to clear any outstanding items.暂计帐户应当按月检查，并在月底结清；如未结清，

14、应当提供充足的理由。对于未达帐项，需要有书面材料证明其存在的原因及解决的工作计划。7Accounting & Reporting会计与报告high 高Is a list maintained indicating who is responsible for maintaining, reconciling and reviewing reconciliations for each account? 是否存在书面清单，明确每一个帐户的录入人员、调核人员和调核的复核人员？Accounts may not be managed and reconciled. This may lead to d

15、iscrepancies not being identified and followed up. Reconciliation may not be performed in a timely manner.可能会导致帐户未被管理和调核。错误未被发现和追踪；如何不设置调核的复核人员，可能会导致调核工作未被及时完成A control list should be maintained which details who is responsible for performing and reviewing each account reconciliation and should be u

16、pdated each month to confirm that this has been done.控制清单应当被维护，清单应当清楚的明确各个帐户的操作人员和复核人员，同时按月进行钩稽可以确保工作按时进行8Accounting & Reporting会计与报告high 高Is a control list maintained which details who is responsible for performing and reviewing each account reconciliation and which is updated each month to confirm

17、 that the reconciliations have been performed and independently reviewed?是否维护清单以明确各帐户的操作人员和调核人员，是否对这份名单按月钩稽以保证调核工作和调和的复核工作按时独立完成？Account reconciliations may not be performed in a timely manner which may lead to discrepancies not being identified and followed up. 调核工作未按时完成可能会导致错误未被及时发现和解决A control li

18、st should be maintained which details who is responsible for performing and reviewing each account reconciliation and should be updated each month to confirm that this has been done.一份控制清单可以清楚的明确各个帐户的操作人员和复核人员，同时按月进行钩稽可以确保工作按时进行9Accounting & Reporting会计与报告high 高Are the sub-ledgers reconciled to the

19、general ledger on a monthly basis for all key accounts? (including payroll control account/tax control accounts/ sales and purchasing sub-accounts/ fixed asset register/insurance)是否所有关键科目的明细帐同总账至少每月进行调核一次（包括工资类、税收类、购销类、固定资产登记类、保险类科目）Integrity of data is compromised. Discrepancies may not be identifi

20、ed and followed up. Financial statements may be misstated, inconsistent, and/or not in accordance with managements policies, GAAP and applicable laws and regulations数据的完整性会受到影响，错误未被及时发现和追踪，从而导致财务报表错误，不一致，甚至违反了公司的政策、会计准则和相应的法律法规。Sub-ledgers should be reconciled to the general ledger on a monthly basi

21、s.明细帐同总账至少每月核对一次10Accounting & Reporting会计与报告high 高Are all agency and licensee accounts prepared and reviewed on a monthly basis? 是否所有的分销点和代理处的科目都及时准备并每月至少检查一次？Financial statements may be misstated or inconsistent. Debts may be difficult to recover and incorrect payments may be made.财务报表可能会错误和不一致，负债

22、可能会难以准确偿还，并产生付款错误All agency and licensee accounts should be prepared and reviewed on a monthly basis. Reconciling items should be promptly resolved. 所有的分销点和代理处的科目都及时准备并每月至少检查一次，调核项目应当及时解决11Accounting & Reporting会计与报告high 高Are all intercompany accounts prepared, reviewed and agreed on a monthly basis

23、?是否所有内部往来、交易科目都及时准备、检查并至少每月核对一次？Financial statements may be misstated or inconsistent. Debts may be difficult to recover and incorrect payments may be made.财务报表可能会错误和不一致，负债可能会难以准确偿还，并产生付款错误All intercompany accounts should be prepared and reviewed on a monthly basis. Reconciling items should be promp

24、tly resolved. 是否所有公司内部科目都及时准备、检查并至少每月核对一次，调和项目应当实际解决12Accounting & Reporting会计与报告high 高Are all reconciling items followed up and resolved by the end of the following month with explanations provided where this has not been possible? Have action plans been documented to explain any further work that

25、is required to clear any outstanding items?是否所有的调核项目都被及时的追踪，并在下一个月得到解决？如未解决，是否有书面的材料对未解决的理由以及对其解决的方法进行明确？Misstatement of account balances and concealment of irregularities.可能会导致会计科目余额的错误表述，以及隐法操作的隐藏Reconciling items should be promptly followed up. Independent review of the reconciliation provides ad

26、ditional assurance over the process.调核项目应当及时被追踪，对于调核项目的独立复核会对整个过程提供更大的保证13Accounting & Reporting会计与报告medium 中Is a month end checklist in place to ensure that Group reporting requirements are complied with, including a tible for providing commentaries, KPI results and supplementary reporting packages

27、?是否存在月结核查表，以确保公司的报告要求都得以遵守，包括提供附注、关键业绩指标和辅助报告说明的时间表？Untimely reporting reduces the effectiveness of the financial information provided to group management. 不及时地报告会降低财务报表的有效性 The group tible should be complied with. The accounts should provide segmental profitability to the level required by manageme

28、nt.公司的时间表必须要严格执行；必须按照管理层要求的提供分部或分区的盈利水平14Accounting & Reporting会计与报告high 高Are all monthly actual figures reported to Group reconciled to local accounts and any variances clearly documented and explained?是否每月报向公司的的实际数据都同本部门进行调核，所有的差异都被清楚的书面证明并解释？The figures received by group not accurately reflecting

29、 the financial position of the local entity.报向公司的数据不准确会影响各部门/各地区的财务状况Reported accounts should be reconciled to the local general ledger.向公司报告的科目应当同本部门的帐簿进行调核15Accounting & Reporting会计与报告high 高Is revenue reported to Group reconciled to the billing system with differences immediately investigated, doc

30、umented and explained?是否向公司报告的收入已经同本部门的票据系统调核，差异被及时的调查、书面证明并解释？Recorded revenue may not be an accurate reflection of actual billings.可能会导致被记录的收入同实际的票据不吻合Revenue figures reported on the N/L should be reconciled to the billing system as a minimum each month end.最低在每月底进行一次收入数据同票据系统相调核的工作16Accounting &

31、Reporting会计与报告medium 中Is the profitability of each segment regularly reviewed to ensure that existing assumptions are supported by underlying financial information? 是否有规律的对各分部的收益性进行检查，以确保那些潜在的财务信息足以支持现有的判断？Continued business at low or negative contribution.（如果没有进行检查工作，）可能会导致某些低水平的甚至亏损的项目仍都以继续经营The p

32、rofitability of each segment should be regularly reviewed to ensure that existing assumptions regarding the performance of the business are supported by underlying financial information.定期对各分部的收益性进行检查，以确保那些潜在的财务信息足以支持现有的对业务履行情况的判断17Accounting & Reporting会计与报告medium 中Are contingent liabilities immedi

33、ately and accurately identified and communicated to Senior Accounting Management for financial evaluation? Are material liabilities immediately notified to the Group Financial Controller?是否那些或有负债及时被识别出来并立即向上级财务部门汇报以做出专业评估？是否重大的负债及时提请财务总监关注？Material contingent liabilities may not be correctly disclos

34、ed or provided for.可能会导致重要的或有负债没有被及时的披露和提供A process should exist whereby all contingent liabilities along with an assessment of both impact and likelihood are reported to senior management.应当建立专门的流程，以确保所有的或有负债正反两方面的评估以及最终发生的可能性及时汇报给上级主管部门18Accounting & Reporting会计与报告low 低When unusual one-off items o

35、ccur, are they separated out to a separate coding and brought to the attention of local management. Are items of sufficient materiality brought to the attention of Group? 当少见的一次性业务发生时，是否采用单独编码同其他普遍性的业务区分开来，并提请本部门注意？是否将该一次性项目的有关资料报送公司注意？One-off revenues could distort reported figures unless properly

36、presented. Errors in data processing could lead to the misappropriation of assets, loss of revenue or excessive costs being incurred.如果不被正确披露的话，一次性收益项目会影响报告数据的使用；数据处理的错误可能会导致资产的挪用、收益的减少或加大费用的发生。Unusual one-off items should be separated out to a separate coding and brought to the attention of local m

37、anagement. Items of sufficient materiality should be brought to the attention of Group 当少见的一次性业务发生时，应当采用单独编码同其他普遍性的业务区分开来，并提请本部门注意；应当将该一次性项目的有关资料报送公司注意19Accounting & Reporting会计与报告medium 中Are monthly statements produced to show actual expenditure against budget?是否将月度表中的实际数据同预算相比较？Adverse trends not

38、being identified and corrective action not taken.可能会导致不利的趋势没有发发现，从而没有及时实施更改的措施Monthly statements should be produced to show actual expenditure against budget.应当将月度表中的实际数据同预算相比较20Accounting & Reporting会计与报告high 高Are local statutory account filing deadlines adhered to?所有的本地法定账户是否在规定期限前归档完毕？Penalties m

39、ay be applied if local filing deadlines are missed.本地文件归档工作没有及时完成可能会导致罚款Local filing deadlines should be well known and documented.本地的规定期限应当被熟知并被书面记录21Accounting & Reporting会计与报告high 高Are local statutory accounts fully reconciled to the results (Balance Sheet and Profit & Loss) that have been report

40、ed to Group?是否所有的本地法定账户同报向公司的报告（资产负债表和损益表）进行完全的调核？The figures received by group not accurately reflecting the financial position of the local entity.公司收到的数据不准确，会影响本部门的财务状况毕马威的内部审计指南（第二部分现金与银行）0推荐Count序号Question Type问题所属业务循环Question Category 问题风险等级 Question控制点Risk控制缺失风险Best Practice / Policy最优办法/对策KS

41、AT Self Assessed COMPLIANCE LEVEL自我评估完成水平Current status 现行具体状况22Cash & Banking现金与银行high 高Are procedures in place to ensure that bank accounts cannot be opened or closed without the authorisation of senior management?是否存在恰当的程序，以确保在没有取得高级管理人员授权的前提下，不会开设和注销公司的银行账户？Inappropriate use of bank accounts lea

42、ding to potential fraud / misappropriation of company assets.不恰当的使用银行账户，会导致潜在的舞弊和资金的挪用Procedures are in place to ensure that bank accounts cannot be opened or closed without the authorisation of senior management.设置恰当的程序，以确保在没有取得高级管理人员授权的前提下，不会开设和注销公司的银行账户23Cash & Banking现金与银行medium 中Are bank mandat

43、es and other documentation reviewed regularly to ensure they are up to date? Are changes to bank mandates and signatories authorised by senior management?是否定期检查所有的银行授权和其他书面证明资料，以确保其及时更新？是否改变银行授权和签章都得到了高级管理人员的授权？Unauthorised access to bank account details may result in misappropriation of assets.未经授权

44、即可改变银行账户的授权和其他细节会导致资金的挪用All bank mandates and other documentation should be reviewed regularly to ensure they are up to date. Changes to bank mandates and signatories should be authorised by senior management.定期检查所有的银行授权和其他书面证明资料，以确保其及时更新。改变银行授权和签章都必须得到高级管理人员的授权24Cash & Banking现金与银行high 高Are bank re

45、conciliations prepared and then reviewed by an independent person on a monthly basis with all reconciling items followed up and cleared by the end of the following month? Have action plans been documented to explain any further work that is required to clear any outstanding items?是否由出纳员以外的独立人员至少每月一次

46、编制和复核银行未达帐项调节表，并在下一期对所有未达帐项进行追踪并解决？对于未达帐项，是否有书面材料证明其存在的原因及解决的工作计划？Lost, incorrectly reported, and/or misappropriated cash receipts may not be identified and corrective action not taken promptly. Cashflow and cash accounts may be incorrect, resulting in a misstatement in the financial statements.可能会导

47、致现金收入的丢失、挪用和错记未被及时发现，从而无法实施正确的改正措施。现金流量和现金账户的错误，会导致财务报表的错误表述Bank reconciliations are prepared and reviewed by an independent person, on a monthly basis with all reconciling items followed up and cleared by the end of the following month. The reviewer should also be independent of cash receipt and pa

48、yment processing. Action plans are documented to explain any further work that is required to clear any outstanding items.由出纳员以外的独立人员至少每月一次编制和复核银行未达帐项调节表，并在下一期对所有未达帐项进行追踪并解决。复核人员应当独立于现金收入和支出循环。对于未达帐项，是否有书面材料证明其存在的原因及解决的工作计划？25Cash & Banking现金与银行high 高Is access to electronic payments system available

49、 to specified staff only?是否只有指定人员才有权进入电子支付系统？Cash may be lost, stolen or temporarily diverted. Unauthorised payments may be made and remain undetected resulting in the misappropriation of funds.可能会导致现金的丢失、偷窃和挪用，以及导致未被授权的付款和挪用资金未被及时发现Electronic payments should be properly authorised in line with the

50、bank mandate. The electronic payment files should be prepared by staff independent to those listed on the bank mandate. Access to the payments system should be restricted with adequate holiday cover in place. 电子支付的授权应当同银行授权相一致。电子支付文件的准备人员应当同银行授权的人员相分离。进入电子支付系统应当受到严格的限制26Cash & Banking现金与银行27Cash & B

51、anking现金与银行high 高Is all income received promptly identified, banked and reflected on the accounting system?是否所有收到的款项都及时确认、存入银行并在会计系统中反映？Lost, incorrectly reported, and/or misappropriated cash receipts may not be identified and corrective action not taken promptly. Cashflow and cash account may be in

52、correct resulting in a misstatement in the financial statements.可能会导致现金收入的丢失、挪用和错记未被及时发现，从而无法实施正确的改正措施。现金流量和现金账户的错误，会导致财务报表的错误表述All income received from various sources is identified and banked promptly and reflected correctly in the accounting system. Appropriate segregation of duties are in place

53、- receiving funds, banking, posting of cash receipts to ledger, bank reconciliation reviewer.各种来源所收到的款项都要及时确认、存入银行并在会计系统中反映。应当采用必须的责权分离：收款人、存款人、现金记账员、银行科目调核的复核人员。28Cash & Banking现金与银行high 高Are controls in place to ensure that the value of receipts is the same as the value of credits to bank accounts

54、?是否存在恰当的控制措施，以保证收款的金额同存入银行的金额相一致？Receipts being stolen or lost.可能会导致收款丢失或被盗窃A reconciliation between amounts received and amounts banked should be undertaken on a daily basis with any discrepancies immediately investigated.收款金额同存款金额至少每天核对一次，如有差异，应立即开始调查。29Cash & Banking现金与银行low 低Are remittance advic

55、e forms provided to customers so that receipts can be easily identified and properly allocated to the appropriate receivables accounts? 是否将正确的汇款通知单提供给客户，以确保方便查收汇款，同时正确录入应收帐款科目？Receipts from customers may be incorrectly recorded onto the general ledger resulting in incorrect account receivable balanc

56、es and a potential misstatement in the financial statements.可能会导致从客户的收款未被正确记录入账，从而导致应收款项余额不准确，以及财务报表的潜在错误表述Remittance advice forms should be provided to customers so that receipts can be easily identified and properly allocated to the appropriate receivables accounts.应当向客户提供汇款通知单，以保证方便查收汇款，并正确的录入应收帐

57、款科目30Cash & Banking现金与银行low 低Are postal payment receipts immediately logged and the log book reconciled to ledger postings on a daily basis?邮递付款单据是否及时登记备查账簿，并且备查账簿是否每天与分类帐相核对？Cheques received from customers may be lost or misappropriated resulting in incorrect customer account balances and potential

58、 customer disputes.可能会导致从客户收到的支票丢失或挪用，从而导致客户的应收款项余额不准确和潜在的客户争端Postal payment receipts should be immediately logged and the log book reconciled to ledger postings on a daily basis.邮递付款单据应及时登记备查账簿，并且备查账簿应每天与分类帐相核对31Cash & Banking现金与银行low 低Are cheques held in a secure environment prior to being banked?

59、是否所有的支票在存入银行之前都妥善保管？Cheques received from customers may be lost or misappropriated resulting in incorrect customer account balances and potential customer disputes.可能会导致从客户收到的支票丢失或挪用，从而导致客户的应收款项余额不准确和潜在的客户争端All cheques received from customers should be safeguarded from destruction or misuse to ensur

60、e cheques are banked intact.所有从客户取得的支票应当被妥善保管，避免损坏和滥用，最终完好的存入银行32Cash & Banking现金与银行medium 中Are petty cash and cheque books kept in a locked box with restricted access?是否将库存金和支票簿保管在保险箱中，只有特定的人才能打开？Cash may be lost, stolen or temporarily diverted. Unauthorised payments may be made and remain undetect