文档介绍：Internal Audit - Full question list(part1 accounting&reporting)
内部审计－问题一览表（第一部分 会计与报告）
Count
序号
Question Type
问题所属业务循环
Question Category
问题风险等级
Question
控制点
Risk
控制缺失风险
Best Practice / Policy
最优办法/对策
KSAT Self Assessed COMPLIANCE LEVEL
自我评估完成水平
Current status
现行具体状况
1
Accounting & Reporting
会计与报告
high 高
Is the latest version of the Group Accounting Policy Manual held and distributed to all relevant staff with appropriate training provided as necessary?
是否所有相关人员都已经对公司最新的会计政策进行了必需的培训？
Inadequate central guidance may lead to errors in the accounting records, and inaccurate financial data may be provided
不充足的内部导引会导致错误的会计记录，从而产生不准确的财务数据
A Group Accounting Policy Manual should be available to all relevant staff and should be periodically updated
公司的会计政策应当定期升级和完善，并及时提供给各有关人员。
2
Accounting & Reporting
会计与报告
medium 中
Does the general ledger have a hierarchical password system, allowing accounts clerks to only access those parts of the ledger for which they are responsible?
是否公司各类帐簿进行了分等级的密码控制和适当授权，以保证各有关人员只能进入其负责的帐簿
Unauthorised entries and changes may be made to the accounting records & integrity of data may be compromised
会计记录可能会被未经授权的人录入和更改，数据的真实性和完整性被损坏
Change access to the accounting records is limited to those authorised to input
只有那些被授权的人才能进入被授权进行操作。
3
Accounting & Reporting
会计与报告
high 高
Is written approval required by Finance Department senior management for opening and closing general ledger accounts?
是否总帐科目的设立和注销都有财务部管理人员的书面同意？
Misuse of general ledger accounts to conceal frauduleent/irregular/inappropriate transactions
滥用总帐科目可能会用来隐藏欺诈/违规/错误的交易
All general ledger accounts should be used for a specific purpose and management approval should be required for opening and closing accounts
每一个总帐科目都明确的使用目的，所有帐簿的开立和注销都必须有管理人员的同意
4
Accounting & Reporting
会计与报告
medium 中
Is there a