Key Difference – Internal Check vs Internal Control
Internal check and internal control are two frequently used terms inrisk management通常可以互换使用。但是,两者之间存在微妙的差异,因为与内部检查相比,内部控制是一个更广泛的概念。内部检查和内部控制之间的关键区别在于内部检查是指分配责任的方式,即直接主管检查下属工作的工作,以确认根据公司的政策和准则进行工作。whereasinternal control is the system implemented公司保证财务和会计信息的完整性,并确保公司正在以成功的方式实现其盈利能力和运营目标。
内容
1.Overview and Key Difference
2.What is Internal Check
3.What is Internal Control
4.Side by Side Comparison – Internal Check vs Internal Control
5.概括
What is Internal Check?
内部检查是指分配责任,工作隔离的方式,即直接主管检查下属的工作,以确认根据公司的政策和准则进行工作。每天进行内部检查,并就现金,销售和购买等许多方面实施了许多内部检查。他们之中有一些是,
- 当天的所有收据应在一天结束时存放在银行。
- All cash transactions should be recorded in a cash register.
- Bank reconciliation statements should be made periodically to ensure that cash at hand is equal to the cash at the bank.
- Petty cash has to be maintained under the imprest system (A fixed amount is granted for each month where the spent amount during the month will be reimbursed at the end of the month).
- 应检查工资表或工资单的准确性。
- Orders received should be recorded in writing, and correspondinginvoices应该存储。
- Entries should be made in the sales book on the basis of invoices.
- Goods returned by the customers should be entered in the returns inwards ledger.
- Entries for goods purchased should be entered by an independent person in the store’s
- Goods received should be checked by the storekeeper for accuracy in correspondence with the ‘Goods Received Note’ (GRN).
- 发票的付款应由负责的经理授权。
What is Internal Control?
内部控制是公司实施的系统,以确保财务和会计信息的完整性,并确保公司正在以成功的方式实现其盈利能力和运营目标。内部控制程序的主要原因是确保管理层处于理想状态,以识别和减轻公司面临的风险,以保护公司资产。
Even when an efficient internal control system is in place, there is no guarantee that the risks will be completely eliminated. However, they can be controlled from causing notable destruction for the organization. Internal control measures can take the following forms.
Organizational Controls
建立明确的权威路线,问责制和责任基于组织结构,对于确保有效的决策非常重要。所有员工的职位描述必须广泛,并应描述其职责。应进行划分划分记录,检查和审计交易责任的职责,以防止单一雇员犯有欺诈行为。
Operational Controls
计划和预算活动以决定生产和销售是运营控制的主要关注点。除此之外,会计核对以确保帐户余额与包括供应商,客户和金融机构在内的其他实体维护的余额相匹配,这也是确保运营控制的一部分。
Personnel Controls
There should be clear and transparent procedures to select and recruit employees subjected to verification processes. Once recruited, adequate training should be conducted before allowing them to perform their designated duties. Independent checks on employee performance such as supervision should also be conducted.
The above controls are designed and implemented based on the risks the company is exposed to. Thus, it is essential to regularly review the effectiveness of internal controls and whether they are operating as intended. The same is done through internal and external audit. Internal and external audit functions provide independent and objective assurance that an organization’s internal control and risk management systems are functioning effectively.
What is the difference between Internal Check and Internal Control?
内部检查vs Internal Control |
|
内部检查是指分配责任,工作隔离的方式,即直接主管检查下属的工作,以确认根据公司的政策和准则进行工作。 | Internal control is the system implemented by a company to ensure the integrity of financial and accounting information and that the company is progressing towards fulfilling its profitability and operational objectives in a successful manner. |
范围 | |
与内部控制相比,内部检查范围更窄。 | 内部控制是一种更广泛的强度方面rnal check play a vital role. |
Nature | |
Internal checks are implemented at all organizational levels such as tactical and operational level. | 内部控制是在公司管理级别设计和记录的。 |
概括– Internal Check vs Internal Control
内部检查和内部控制之间的关键区别主要取决于每种检查用于减轻组织面临的风险的方式。内部检查是根据内部控制进行的;因此,两者与内部检查和内部控制之间存在密切的关系。检查和控制不足降低了组织和操作效率,并可能导致大量成本。因此,组织应采取必要的步骤来控制这种情况。
Reference:
1. “Internal controls.” Internal controls | ACCA Qualification | Students | ACCA Global. N.p., n.d. Web. 29 May 2017.
2. “Income Tax & Auditing.” International Recognition. N.p., n.d. Web. 29 May 2017.
3.“内部检查”。Merriam-Webster。Merriam-Webster,N.D。网络。2017年5月29日。
Image Courtesy:
1. “Figure 2: Achieving Objectives through Internal Control” by U.S. Government Accountability Office (U.S. Government Works) viaFlickr
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