Internal Controls MADE EASY by HMA
Transcript of Internal Controls MADE EASY by HMA
-
7/23/2019 Internal Controls MADE EASY by HMA
1/21
Ycj \tuijnt Lmhhj`j (\tuLm), _jsjdrlc, Yrdenen dni _jlruetbjnt Ljntrj Mffelj 47, ? ni Fhmmr, Dohj Whdzd (njdrKenndc Lrelajt \tdieub) \edhamt Wdaestdn stulm036G`bdeh.lmb www.stulm036.lmb 7
-
7/23/2019 Internal Controls MADE EASY by HMA
2/21
Ycj \tuijnt Lmhhj`j (\tuLm), _jsjdrlc, Yrdenen dni _jlruetbjnt Ljntrj Mffelj 47, ? ni Fhmmr, Dohj Whdzd (njdrKenndc Lrelajt \tdieub) \edhamt Wdaestdn stulm036G`bdeh.lmb www.stulm036.lmb 7
-
7/23/2019 Internal Controls MADE EASY by HMA
3/21
Ycj \tuijnt Lmhhj`j (\tuLm), _jsjdrlc, Yrdenen dni _jlruetbjnt Ljntrj Mffelj 47, ? ni Fhmmr, Dohj Whdzd (njdrKenndc Lrelajt \tdieub) \edhamt Wdaestdn stulm036G`bdeh.lmb www.stulm036.lmb 7
-
7/23/2019 Internal Controls MADE EASY by HMA
4/21
Ycj \tuijnt Lmhhj`j (\tuLm), _jsjdrlc, Yrdenen dni _jlruetbjnt Ljntrj Mffelj 47, ? ni Fhmmr, Dohj Whdzd (njdrKenndc Lrelajt \tdieub) \edhamt Wdaestdn stulm036G`bdeh.lmb www.stulm036.lmb 7
-
7/23/2019 Internal Controls MADE EASY by HMA
5/21
Ycj \tuijnt Lmhhj`j (\tuLm), _jsjdrlc, Yrdenen dni _jlruetbjnt Ljntrj Mffelj 47, ? ni Fhmmr, Dohj Whdzd (njdrKenndc Lrelajt \tdieub) \edhamt Wdaestdn stulm036G`bdeh.lmb www.stulm036.lmb 7
-
7/23/2019 Internal Controls MADE EASY by HMA
6/21
-
7/23/2019 Internal Controls MADE EASY by HMA
7/21
Ycj \tuijnt Lmhhj`j (\tuLm), _jsjdrlc, Yrdenen dni _jlruetbjnt Ljntrj Mffelj 47, ? ni Fhmmr, Dohj Whdzd (njdrKenndc Lrelajt \tdieub) \edhamt Wdaestdn stulm036G`bdeh.lmb www.stulm036.lmb 7F\ J fmr Jvjnts dni lmnietemns dni tcjer ldpturj (ED\ 47) @men`Lmnljrn E\D\ fmr \e`nefeldnt lhdssjs mf trdnsdltemns (Znusudh Yrdnsdltemn)Ferj, Jdrtcqudaj
-
7/23/2019 Internal Controls MADE EASY by HMA
8/21
Ycj \tuijnt Lmhhj`j (\tuLm), _jsjdrlc, Yrdenen dni _jlruetbjnt Ljntrj Mffelj 47, ? ni Fhmmr, Dohj Whdzd (njdrKenndc Lrelajt \tdieub) \edhamt Wdaestdn stulm036G`bdeh.lmb www.stulm036.lmb 7
-
7/23/2019 Internal Controls MADE EASY by HMA
9/21
Ycj \tuijnt Lmhhj`j (\tuLm), _jsjdrlc, Yrdenen dni _jlruetbjnt Ljntrj Mffelj 47, ? ni Fhmmr, Dohj Whdzd (njdrKenndc Lrelajt \tdieub) \edhamt Wdaestdn stulm036G`bdeh.lmb www.stulm036.lmb 7
-
7/23/2019 Internal Controls MADE EASY by HMA
10/21
Ycj \tuijnt Lmhhj`j (\tuLm), _jsjdrlc, Yrdenen dni _jlruetbjnt Ljntrj Mffelj 47, ? ni Fhmmr, Dohj Whdzd (njdrKenndc Lrelajt \tdieub) \edhamt Wdaestdn stulm036G`bdeh.lmb www.stulm036.lmb 7 Bmnjy-vdhuji imlubjnts (Lcjquj ommas)
W> Wrevdtj usj mf mr`dnezdtemndh dssjts (Wmhely rj`drien` hdptmps dni ldrs)
H> Hjdsjs d`rjjbjnts dni rjnt d`rjjbjnts (Hmlaji)
E> Ensurdnlj Wmhelejs, lustmbjr hests (Hmlaji)
N> Nm dlljss pmhely (Ouehien , Mffelj, \mftwdrj, Imlubjnts)
@> @rdien` prmiults (Ijfjltevj mmis)
-
7/23/2019 Internal Controls MADE EASY by HMA
11/21
Ycj \tuijnt Lmhhj`j (\tuLm), _jsjdrlc, Yrdenen dni _jlruetbjnt Ljntrj Mffelj 47, ? ni Fhmmr, Dohj Whdzd (njdrKenndc Lrelajt \tdieub) \edhamt Wdaestdn stulm036G`bdeh.lmb www.stulm036.lmb 7
-
7/23/2019 Internal Controls MADE EASY by HMA
12/21
Ycj \tuijnt Lmhhj`j (\tuLm), _jsjdrlc, Yrdenen dni _jlruetbjnt Ljntrj Mffelj 47, ? ni Fhmmr, Dohj Whdzd (njdrKenndc Lrelajt \tdieub) \edhamt Wdaestdn stulm036G`bdeh.lmb www.stulm036.lmb 7 Duiet Lmbbettjj (_jvejw mf entjrndh/jxtjrndh duiet
dni entjrndh lmntrmhs)L > Ldpetdh Jxpjnieturj Lmbbettjj (Ldpetdh oui`jt,prmkjlt bdnd`jbjnt)
J > Jxljptemn Wmhely (>4777 $ dutcmrezdtemn es njjiji)
\ > \tjjren` Lmbbettjj (Ijlesemns rjhdtji tm prmkjlts, E\ijvjhmpbjnt prmkjlt)
Out wcdt es \YJJ_EN@ Lmbbettjj =
Dn divesmry lmbbettjj usudhhy bdij up mf ce`c hjvjh
stdajcmhijrs dni/mr jxpjrts wcm prmveij `ueidnlj mnajy essujs sulc ds lmbpdny pmhely dni mokjltevjs,oui jtdry lmntrmh, bdrajten` strdtj`y, rjsmurljdhhmldtemn, dni ijlesemns envmhven` hdr`j jxpjnieturjs.
-
7/23/2019 Internal Controls MADE EASY by HMA
13/21
Ycj \tuijnt Lmhhj`j (\tuLm), _jsjdrlc, Yrdenen dni _jlruetbjnt Ljntrj Mffelj 47, ? ni Fhmmr, Dohj Whdzd (njdrKenndc Lrelajt \tdieub) \edhamt Wdaestdn stulm036G`bdeh.lmb www.stulm036.lmb 7 Lmnfhelt mf Entjrjst Wmhely (Dvmei imuohj enlmbj oy Ierjltmrs)
M > Mr`dnezdtemndh Lcdrt (_mhjs dni _jspmnseoehetejs)
_ > _jstreltemn mn Lcjquj \e`ndtmrejs (>4777 $ Fendnlj Ierjltmr \e`ndturj)
I> Ierjltmrs
_jspmnseoehety (Envjstbjnt, Entjreb Ieveijni, Odi Ijots)
Lustmiy (Idtd dni Dssjts ldn nmt oj besusji)
\YM_U-IW (Idtd Wrmljssen ) ldn
FDEH
I > Idehy odnaen` mf ldsc (tm dvmei tcjft)
W > Wjmphj rjspmnseohj fmr dssjts scmuhi nmt oj pjrbettji tm smhi tcjb (unhjss prjvemus dpprmvdh tdajn)
F > Fmrbs tm oj prj-nubojrji (Envmeljs, vmulcjrs, lhmla ldris)
D > Dlljss Lmntrmh (Lmbputjr mr Bdnudh \ystjb)
E > Enieveiudh rjspmnseohj fmr cdnihen` ldsc scmuhi nmt pjrfmrb rjlmrien` mr rjlmnlehedtemn mf ldsc
H > Hmlaji \tmrd`j mf idtd mn Lis mr mn rj`estjrs.
_jlmrien`
\YM_U-Ycjsj lmntrmhs drj
WHDLJI
en tcj dllmunten` systjb tm jnsurj sj`rj`dtemn en tjrbs mf rjlmrien` trdnsdltemns.
W > Wmsten rjfjrjnljs en Hji`jrs (@rei Omx)
H > Hesten` mf bdeh rjljepts (Lcjqujs)-_jbettdnlj Hest
D > Dllmunten` pjrsmnnjh rmtdtji (Bdeh _mmb)
L > Ldsc _j`estjr Odlaup (LI/IVI/Ydpjs)
J > Jntrejs en Idy Ommas tcjn hji`jrs (6 Idy Ommas>hji`jr>YO>F\)
I > Ijotmrsd/lrjietmr D`j Dndhyses, D/W, D/_ Odna _jlmnlehedtemns
-
7/23/2019 Internal Controls MADE EASY by HMA
14/21
Ycj \tuijnt Lmhhj`j (\tuLm), _jsjdrlc, Yrdenen dni _jlruetbjnt Ljntrj Mffelj 47, ? ni Fhmmr, Dohj Whdzd (njdrKenndc Lrelajt \tdieub) \edhamt Wdaestdn stulm036G`bdeh.lmb www.stulm036.lmb 7 Lmbpjtjnlj mf pjmphj prmbmtemn frmb entjrndh smurljs mr rjlruet frmb mutseij
M > Mvjrsjj tcj wmra mf njw stdff dni kunemrs (Mrejntdtemn/Lmdlcen`)
B > Bmnetmr dni lmntrmh wmra dni ets qudhety (Kmo Pjhh Imnj)
J > Jnsurj trdenen` (upidten` anmwhji j mf stdff) - LWI
Y > Yrmuohj scmmten` prmohjbs (Bdlcenj Orjdaimwn)
M > Mffjr divelj dni suppmrt fmr pjmphj wcm njji et (Bmtevdtemn).
-
7/23/2019 Internal Controls MADE EASY by HMA
15/21
Ycj \tuijnt Lmhhj`j (\tuLm), _jsjdrlc, Yrdenen dni _jlruetbjnt Ljntrj Mffelj 47, ? ni Fhmmr, Dohj Whdzd (njdrKenndc Lrelajt \tdieub) \edhamt Wdaestdn stulm036G`bdeh.lmb www.stulm036.lmb 7
-
7/23/2019 Internal Controls MADE EASY by HMA
16/21
Ycj \tuijnt Lmhhj`j (\tuLm), _jsjdrlc, Yrdenen dni _jlruetbjnt Ljntrj Mffelj 47, ? ni Fhmmr, Dohj Whdzd (njdrKenndc Lrelajt \tdieub) \edhamt Wdaestdn stulm036G`bdeh.lmb www.stulm036.lmb 7
-
7/23/2019 Internal Controls MADE EASY by HMA
17/21
Ycj \tuijnt Lmhhj`j (\tuLm), _jsjdrlc, Yrdenen dni _jlruetbjnt Ljntrj Mffelj 47, ? ni Fhmmr, Dohj Whdzd (njdrKenndc Lrelajt \tdieub) \edhamt Wdaestdn stulm036G`bdeh.lmb www.stulm036.lmb 7 Lmmriendtjs dni lmntrmh dltevetejs
Y > Yrdnsfjr dni scdrj lmbbuneldtemn, anmwhji`j, saehhs dni lmbpjtjnlj
E > Ebpmsjs bmnetmren` dni lmntrmh systjbs
M > Mpjrdtjs dt omtc fmrbdh dni enfmrbdh hjvjhs
N> Njtwmras (Lmntdlt wetc mtcjrs)
\> \j`rj`dtjs Pmra (Cmrezmntdhs (Ijpdrtbjnts) / Vjrteldh (\jnemr/Kunemr))
-
7/23/2019 Internal Controls MADE EASY by HMA
18/21
Ycj \tuijnt Lmhhj`j (\tuLm), _jsjdrlc, Yrdenen dni _jlruetbjnt Ljntrj Mffelj 47, ? ni Fhmmr, Dohj Whdzd (njdrKenndc Lrelajt \tdieub) \edhamt Wdaestdn stulm036G`bdeh.lmb www.stulm036.lmb 7 Dltevety _jvejws (\urpresj lcjla mf tebj ldris)-Yebjajjpen` ijpdrtbjnt
L > Lmbpdresmn mf rjlmris wetc pcyseldh dssjts (Fexji Dssjts /Envjntmry)
D > Dltudh pjrfmrbdnlj rjvejwji d`denst oui`jts (VdrednljDndhyses/Jxljptemn _jpmrten`)
\ > \urpresj lcjlas mf pjtty ldsc. (Ebprjst 2 Vmulcjrs + Ldsc en cdni)
-
7/23/2019 Internal Controls MADE EASY by HMA
19/21
Ycj \tuijnt Lmhhj`j (\tuLm), _jsjdrlc, Yrdenen dni _jlruetbjnt Ljntrj Mffelj 47, ? ni Fhmmr, Dohj Whdzd (njdrKenndc Lrelajt \tdieub) \edhamt Wdaestdn stulm036G`bdeh.lmb www.stulm036.lmb 7
-
7/23/2019 Internal Controls MADE EASY by HMA
20/21
Ycj \tuijnt Lmhhj`j (\tuLm), _jsjdrlc, Yrdenen dni _jlruetbjnt Ljntrj Mffelj 47, ? ni Fhmmr, Dohj Whdzd (njdrKenndc Lrelajt \tdieub) \edhamt Wdaestdn stulm036G`bdeh.lmb www.stulm036.lmb 7
-
7/23/2019 Internal Controls MADE EASY by HMA
21/21
Ycj \tuijnt Lmhhj`j (\tuLm), _jsjdrlc, Yrdenen dni _jlruetbjnt Ljntrj Mffelj 47, ? ni Fhmmr, Dohj Whdzd (njdrKenndc Lrelajt \tdieub) \edhamt Wdaestdn stulm036G`bdeh.lmb www.stulm036.lmb 7