BI TP V H THNG KIM SOT NI B

1. Kim ton vin H c giao lp k hoch kim ton cho mt ca hng tp

phm. V ca hng c quy m nh v ton b nhn vin lm vic theo ch bn
thi gian nn H cho rng h thng kim sot ni b l yu km. Do vy, H quyt
nh nh gi ri ro kim sot mc ti a cho ton b cc c s dn liu ca bo
co ti chnh v khng gii hn phm vi kim ton cho bt k khon mc no.
Yu cu: bn hy nhn xt v phng php lm vic ca kim ton vin.
2. Trong th qun l gi cho Ban gim c, kim ton vin c mt s gp sau:
a) Cc ho n ca ngi bn khi nhn c cn phi c mt ngi c thm
quyn k duyt cho thanh ton, trn c s i chiu vi s hng thc nhp trn
PNK v n gi trn n t hng ca n v, cng nh kim tra li vic tnh
ton trn ho n
b) Cng ty nn ban hnh mt quy nh v cch thc ng x cu nhn vin mua
hng khi giao tip vi nh cung cp, th d, khi c tng qu ( hin vt, tin)
hoc mi n ung
c) B phn kim ton ni b nn trc thuc gim c, khng nn trc thuc ph
gim c ti chnh nh hin nay.
d) Tt c cc phiu nhp kho u phi nh s th t lin tc trc khi s dng
e) nh k tin hng kim k hng tn kho v iu chnh li s liu trn s sch
theo thc t kim k.
f) Hng thng nh qun l xem xt li cc bo co bin ng tnh hnh doanh thu
v chi ph so vi k hoch v xc nh nguyn nhn bin ng
g) Tt c chng t thanh ton phi c ng du thnh ton khi chi tr.
Yu cu: Cho bit cc xut trn lin quan n b phn no trong h thng kim
sot ni b ( mi trng kim sot, nh gi ri ro, cc hot ng kim sot, thng
tin v truyn thng, gim st)
3. Cng ty ABC l khch hng ca cng ty kim ton DTL, nh DTL t vn v
vic phn cng phn nhim kim sot ni b hu hiu. Phng k ton cng ty
ABC gm c 3 nhn vin k ton c nng lc v h khng thc hin nhim v no
khc ngoi nhng nhim v di y:
- Theo di v ghi chp vo s ci
- Theo di v ghi chp s chi tit n phi tr
- Theo di v ghi chp s n phi thu
- Theo di v ghi chp vo s nht k chi tit v lp sc trnh k
- Lp bng theo di cho cc nghip v v hng bn b tr li v gim gi hng bn
- Lp bng chnh hp tin gi ngn hng
- Gi v gi s tin thu c vo ngn hng
Yu cu: Hy lit k 4 trng hp nu b tr nhn vin kim nhim c th dn ti
sai phm
G s lng cng vic lp bng chnh hp gi tin ngn hng v t heo di nghip
v hng bn b tr li v gim gi hng bn l khng ng k, hy ngh cch
thc phn cng cng vic sao cho khi lng cng vic ca h tng i ngang
nhau.