SOD权责分离模板表格文件下载.xls
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SOD权责分离模板表格文件下载.xls
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SEGREGATIONOFDUTIESAdequatesegregationofdutiesreducesthelikelihoodthaterrors(intentionalorunintentional)willremainundetectedbyprovidingforseparateprocessingbydifferentindividualsatvariousstagesofatransactionandforindependentreviewsoftheworkperformed.Thebasicideaunderlyingsegregationofdutiesisthatnooneemployeeorgroupofemployeesshouldbeinapositionbothtoperpetrateandconcealerrorsorirregularitiesinthenormalcourseoftheirduties.Ingeneral,theprincipalincompatibledutiestobesegregatedare:
@#@authorization,custodyofassets,andrecordingorreportingoftransactions.Inaddition,acontrolovertheprocessingofatransactiongenerallyshouldnotbeperformedbythesameindividualresponsibleforrecordingorreportingthetransaction.OBJECTIVETheaccompanyingmatricesaredesignedtoprovideguidanceonhowbusinessprocessesandfunctionsshouldbeorganizedsoastoensureadequatesegregationofduties.Theyshouldbeusedforguidanceindevelopingandreationalizingtheorganizationofdutieswithinanbusiness.HOWTOUSETHETOOLStep1.Revieweachorangerowseparately.Theseincludethecommondutiesfoundwithinaparticularprocess.Theorangerowacrossthetopofthematrixcorrespondstothedutiesintheorangecolumnalongtheleftside.EntryoftimeintothesystemMaintenanceofpersonnelmasterfileReviewchangestothepersonnelmasterfileMaintenanceofpayrolljournalsPreparationofpayrollchecks/executewiretransfersApprovalofthepayrollSigningofchecks/approvingbanktransfersStep2.Goingacrosseachrow,agreyboxsuggeststhedutiesoftheintersectingcolumnshouldnotbeperformedbythesamepersonperformingthetaskassociatedwiththatrow.Awhitebox,ontheotherhand,indicatescomplimentarydutiesthatcanbeperformedbythesamepersonwithoutviolatingsegregationofdutiesparameters.Step3.Thegreenshadedareaallowsyoutoinputthenameofthepersonorthetypeofemployee(e.g.,PayrollManager)assignedtoperformthetask.Whenyoutypethisinformationintothegreenrowscontainedinthecolumnontheleftside,thatinformationwillautomaticallybecopiedintothecorrespondingcellsacrossthetopofthematrix.Note:
@#@Thetooldoesnotallowyoutoinputanyinformationinanyothercells.JohnSmithJohnSmithStep4.Asyouentertheinformationinstep3,thetoolwillalertyouwheresegregationofdutiesmaybeviolated.Ifaconflictisdetected,anXwillappearinthecellwheretheconflictexists.EntryoftimeintothesystemMaintenanceofpersonnelmasterfileJohnSmithXWHATTODOWHENACONFLICTISDETECTEDReviewchangestothepersonnelmasterfileWhenyounoticeaconflict,youshouldreorganizetaskassignmentsuntildutiesareadequatelysegregated.Incaseswherereorganizingdutiesmaynotbeviable,youmaymitigatetheriskbyimplementingcompensatingcontrols,suchasreviewofeditlogsorothertypesofsupervisoryreviews,toassureallactionsoftheperformerofthetasksareappropriateandthatnoimproprietyisoccuring.However,segregatingthedutiesisthepreferredcontrol.MaintenanceofpayrolljournalsJohnSmithXPreparationofpayrollchecks/executewiretransfersApprovalofthepayrollSigningofchecks/approvingbanktransfersStep1.GototheSummaryworksheet.Step2.ForeachX,insertthedatapertheexamplebelow(thisexampleisfortheconflictidentifiedhere):
@#@Cycle/ProcessTaskConflictingTaskDescriptionofCompensatingControl(s)PayrollMaintenanceofpersonnelmasterfileMaintenanceofpayrolljournalsInsertdescriptionofcompensatingcontrolshere.Individual(s)assignedtoperfromthetaskTasks(duties)tobeperformed1234ORDERTOCASHOrdertoCashTheorderentry,credit,shipping,billing,collecting,creditmemo,andgeneralaccountingactivitiesneedtobeappropriatelysegregatedifallcontrolobjectivesaretobemet.Forexample,thosewhoperformtheorderentry(sales)activity,includingthosewhomaintaincontactwithcustomersandissuesalesorders,wouldnotperformanycreditapproval,shipping,billing,cashreceipts,creditmemooraccountingactivities.EntercustomerorderIssuecreditmemosReviewandapprovecreditmemosEstablishcreditlimits/paymenttermsOverridecreditholds/approveoverridesHandleofinventoriesforshipmentHandlereturnedproductsAdjustinventoryrecordsMaintainaccountsreceivablesub-ledgerAdjustinventorysub-ledgerReviewandapproveagedaccountsreceivabletrialbalanceReconcilesub-ledgerinformationPosttothegeneralledgerReceivecash/remittanceApplypaymentstocustomeraccountsPerformbankreconciliationEnterwrite-offsofbaddebtReviewandapprovewrite-offsofbaddebtMaintaincustomermasterfileEnterchangestopricelistReviewchangestopricelistLI,JIAYANG,LIOU,WENMAO,SHENJIANYANG,HUIWANG,JINBOWU,PEIHUAWU,PEIHUAEntercustomerorderIssuecreditmemosReviewandapprovecreditmemosEstablishcreditlimits/paymenttermsOverridecreditholds/approveoverridesHandleofinventoriesforshipmentHandlereturnedproductsAdjustinventoryrecordsMaintainaccountsreceivablesub-ledgerAdjustinventorysub-ledgerIndividual(s)assignedtoperfromthetaskTasks(duties)tobeperformedPROCURETOPAYTherequisition,ordering,receiving,payingandgeneralaccountingactivitiesneedtobeappropriatelysegregatedifallcontrolobjectivesaretobemet.Forexample,thosewhoperformtheordering(purchasing)activity,includingthosewhomaintaincontactwithoutsidesuppliersandissuepurchaseorders,wouldnotperformanyreceiving,accounting,orcashdisbursementactivities.IssuanceofpurchaserequisitionsApprovalofpurchaserequisitionsIssuanceofpurchaseordersMaintenanceofvendormasterfileReviewchangestovendormasterfilesApprovalofpurchaseordersInventoryreceiptandcustodyIssuanceandsigningofreceivingreportsMatchingofinvoicestopurchaseordersandreceivingreportsENDUSERHOU,LINYUEENDUSERWEI,XIAOJIEIssuanceofpurchaserequisitionsENDUSERApprovalofpurchaserequisitionsHOU,LINYUEIssuanceofpurchaseordersENDUSERMaintenanceofvendormasterfileWEI,XIAOJIEReviewchangestovendormasterfilesApprovalofpurchaseordersInventoryreceiptandcustodyIssuanceandsigningofreceivingreportsMatchingofinvoicestopurchaseordersandreceivingreportsIndividual(s)assignedtoperfromthetaskTasks(duties)tobeperformedINVENTORY-PRODUCTIONTherequisition,custody,verificationandgeneralaccountingactivitiesneedtobeappropriatelysegregatedifallcontrolobjectivesaretobemet.Forexample,thosewhoperformcustodyactivities(e.g.,receiving,shippingandhandling)shouldnotalsohaveresponsibilityformakinginventoryadjustmentsinthesystemortomaintaintheinventoryjournalsorsubledgers.ForecastofinventoryneedsApprovalofinventoryordersIssuanceofinventoryorderstosuppliersReceiptofinventoryReconciliationofreceivedgoodstoshippingmanifestEnteringreceivedshipmentinformationintoinventorysystemMovinginventorybetweenwarehousestores/accountswithinthesystemEnteringinventoryadjustmentsApprovalofinventorymovements/adjustmentswithinthesystemMovingphysicalinventoryaccordingtoinstructionsPerformingqualitycontrolPerformingfull/cycleinventorycountsVerificationofinventorycountresultsDisposalofinventoryVerificationofinventorydisposal(witness)ForecastofinventoryneedsApprovalofinventoryordersIssuanceofinventoryorderstosuppliersReceiptofinventoryReconciliationofreceivedgoodstoshippingmanifestEnteringreceivedshipmentinformationintoinventorysystemMovinginventorybetweenwarehousestores/accountswithinthesystemEnteringinventoryadjustmentsIndividual(s)assignedtoperfromthetaskTasks(duties)tobeperformedFIXEDASSETSTheacquisition,custody,disposal,CPAprocess(includingbiddinganddocumentation),andgeneralaccountingactivitiesregardingfixedassetsneedtobeappropriatelysegregatedifallcontrolobjectivesaretobemet.Forexample,thosewhoareresponsibleforrequestingandhavingcustodyoffixedassets,shouldnotalsobeabletoapprovetheirownacquisitionrequests,performphysicalverificationorhaveaccesstomakemodificationsinthefixedassetsystemorgeneralledger.AcquisitionofassetsApprovalofacquisitionDisposalofassetsApprovalofdisposalRecordingofacquisitions/disposalsRequestsformaintenance,repairs,transfers,retirements,etc.Approvalofrequestsformaintenance,repairs,transfers,retirements,etc.PreparationofCPAApprovalofCPARequestforcostoverrunApprovalforcostoverrunENDUSERAcquisitionofassetsENDUSERApprovalofacquisitionDisposalofassetsApprovalofdisposalRecordingofacquisitions/disposalsRequestsformaintenance,repairs,transfers,retirements,etc.Approvalofrequestsformaintenance,repairs,transfers,retirements,etc.PreparationofCPAApprovalofCPARequestforcostoverrunApprovalforcostoverrunMaintenanceofdetailedrecordsIndividual(s)assignedtoperfromthetaskTasks(duties)tobeperformedCASHMANAGEMENTThehandlingofcashreceiptsandaccountingforsuchreceiptsneedtobesegregatedifallthecontrolobjectivesaretobemet.Adequatesegregationofdutiesreducesthelikelihoodthaterrors(intentionalorunintentional)willremainundetectedbyprovidinganaccountingcheckoverthereceiptofcash.Forexample,thosewhohandlecashreceiptswouldnothavetheauthoritytoprepareorsignchecks,wouldnothaveaccesstoaccountingrecords,andwouldnotbeinvolvedinreconcilingbankaccounts.OpeningofmailandlistingofchecksPrepareandprocessdisbursementsApprovedisbursements(sign/suthorizechecks,authorizewiretransfers,etc.)OpeningofmailandlistingofchecksPrepareandprocessdisbursementsApprovedisbursements(sign/suthorizechecks,authorizewiretransfers,etc.)ReceiveandprocesscashreceiptsAccessblankchecksandfacsimileplatesEnter/EditwiretransfersintothesystemIndividual(s)assignedtoperfromthetaskTasks(duties)tobeperformedPreparebankreconciliationsAppr
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