Professional Documents
Culture Documents
De Tai Thuyet Trinh - Ais - 2023
De Tai Thuyet Trinh - Ais - 2023
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Accounting Information Systems 2023
o Hình thức (3 điểm) gồm: slide trình bày rõ ràng, dễ nhìn (1 điểm), kỹ
năng thuyết trình thu hút (2 điểm)
3. Đề tài thuyết trình
STT Đề tài
1 Tìm hiểu một doanh nghiệp thực tế và đánh giá về thủ tục kiểm soát trong chu
trình doanh thu của doanh nghiệp bằng cách sử dụng bảng checklist trong phụ
lục 1 bên dưới.
2 Tìm hiểu một doanh nghiệp thực tế và đánh giá về thủ tục kiểm soát trong chu
trình chi phí của doanh nghiệp bằng cách sử dụng bảng checklist trong phụ lục
2 bên dưới.
Phục lục 1. Bảng checklist đánh giá kiểm soát trong chu trình doanh thu
Question Yes No
1 Is access to master data restricted?
2 Is the master data regularly reviewed and all changes investigated?
3 Is sensitive data encrypted while stored in the database?
4 Does a backup and disaster recovery plan exist?
5 Have backup procedures been tested within the past year?
6 Are appropriate data entry edit controls used?
7 Are digital signatures required for online orders?
8 Are physical counts of inventory taken regularly and used to adjust
the perpetual inventory records?
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Accounting Information Systems 2023
9 Are the credit approval and sales order entry tasks performed by
separate individuals?
10 Are picking list quantities compared to sales orders?
11 Is physical access to inventory controlled?
12 Are reports of open sales orders regularly created and reviewed?
13 Are shipping documents reconciled with sales orders?
14 Are the shipping and billing functions performed by different
individuals?
15 Are monthly statements mailed to customers?
16 Are the functions of processing customer payments and maintaining
accounts receivable performed by separate individuals?
17 Are the functions of processing customer payments and maintaining
accounts receivable performed by separate individuals?
18 Are lockbox arrangements used?
19 Are customer credit limits set and modified by a credit manager with
no sales responsibility?
Phục lục 2. Bảng checklist đánh giá kiểm soát trong chu trình chi phí
Question Yes No
1 Is access to supplier master data restricted?
2 Are additions to supplier master data regularly reviewed and all
changes investigated?
3 Is sensitive data encrypted while stored in the database?
4 Does a backup and disaster recovery plan exist?
5 Have backup procedures been tested within the past year?
6 Are appropriate data entry edit controls used?
7 Is a perpetual inventory maintained?
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Accounting Information Systems 2023
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