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8/9/2019 Accounting Information System (Internal Control)
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Bcciu`tf`k F`eirgbtfi` Systmg
F`tmr`ba Ci`tria
8/9/2019 Accounting Information System (Internal Control)
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F`tmr`ba Ci`tria Ilnmctfvms
2. Sbemkubrj bssmts ie tdm rg
<. M`surm bccurbcy b`j rmafblfafty iebcciu`tf`k rmcirjs b`j f`eirgbtfi`
3. Xrigitm mcfm`cy ie tdm rg‖sipmrbtfi`s
!.
"mbsurm cig#afb`cm wftdgb`bkmgm`t‖s prmscrflmj piafcfms b`jpricmjurms
8/9/2019 Accounting Information System (Internal Control)
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"ijfeyf`k Bssug#tfi`s
"b`bkmgm`t $ms#i`sflfafty Zdm mstblafsdgm`t b`j gbf`tm`b`cm ie b
systmg ie f`tmr`ba ci`tria fs tdm rmspi`sflfafty ie
gb`bkmgm`t.$mbsi`blam Bssurb`cm
Zdm cist ie bcdfmvf`k tdm ilnmctfvms ief`tmr`ba ci`tria sdiuaj `it iutwmfkd fts lm`mts.
"mt%ijs ie &btb Xricmssf`k Zdm tmcd`fqums ie bcdfmvf`k tdm ilnmctfvms
wfaa vbry wftd jfmrm`t typms ie tmcd`iaiky.
8/9/2019 Accounting Information System (Internal Control)
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'fgftbtfi`s ie F`tmr`ba
Ci`triasXissflfafty ie di`mst mrrirs
Cfrcugvm`tfi` vfb ciaausfi`b`bkmgm`t ivmrrfjm
Cdb`kf`k ci`jftfi`s!!mspmcfbaay f`
cigpb`fms wftd dfkd kriwtd
8/9/2019 Accounting Information System (Internal Control)
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M(#isurms ie )mb* F`tmr`ba
Ci`trias +$fs*,
&mstructfi` ie b` bssmt
-%met ie b` bssmtCirru#tfi` ie f`eirgbtfi`
&fsru#tfi` ie tdm f`eirgbtfi`
systmg
8/9/2019 Accounting Information System (Internal Control)
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-%m F`tmr`ba Ci`trias S%fmaj
8/9/2019 Accounting Information System (Internal Control)
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Xrmvm`tfvm &mtmctfvm b`j CirrmctfvmCi`trias
8/9/2019 Accounting Information System (Internal Control)
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-%m Xrmvm`tfvm/&mtmctfvm/
Cirrmctfvm F`tmr`ba Ci`tria "ijmaXrmvm`tfvm Ci`trias
! tdm rst af`m ie jmem`sm f` tdm
ci`tria structurm. ! pbssfvm tmcd`fqums jmsfk`mj tirmjucm tdm ermqum`cy ie iccurrm`cm
ie u`jmsfrblam mvm`ts.
! mrrirs b`j erbuj fs ebr girm cist!mmctfvm tdb` jmtmctf`k b`jcirrmctf`k prilamgs betmr tdmy iccur.
8/9/2019 Accounting Information System (Internal Control)
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-%m Xrmvm`tfvm/&mtmctfvm/
Cirrmctfvm F`tmr`ba Ci`tria "ijma&mtmctfvm Ci`trias
! smci`j af`m ie jmem`sm
! tdmsm brm jmvfcms" tmcd`fqums" b`jpricmjurms jmsfk`mj ti fjm`tfey b`j m#pismu`jmsfrblam mvm`ts tdbt maujm prmvm`tfvmci`trias.
! fjm`tfey b`igbafms b`j jrbw bttm`tfi` ti tdmg
! rmvmba spmcfc typms ie mrrirs lycigpbrf`k bctuba iccurrm`cms ti prm!mstblafsdmj stb`jbrjs.
8/9/2019 Accounting Information System (Internal Control)
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-%m Xrmvm`tfvm/&mtmctfvm/
Cirrmctfvm F`tmr`ba Ci`tria "ijmaCirrmctfvm Ci`trias
! bctfi`s tb$m` ti rmvmrsm tdm mmcts ie
mrrirs jmtmctmj f` tdm prmvfius stmp.! bctubaay # tdm prilamg.
8/9/2019 Accounting Information System (Internal Control)
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Sbrlb`ms/I(amy b`j F`tmr`baCi`tria
Sbrlb`ms/I(amy
! rmqufrms gb`bkmgm`t ie pulafc
cigpb`fms ti fgpamgm`t b`bjmqubtm systmg ie f`tmr`ba ci`triasivmr tdmfr `b`cfba rmpirtf`k pricmss.
! %`caujms ci`trias ivmr trb`sbctfi`
pricmssf`k systmgs tdbt emmj jbtb ti tdm`b`cfba rmpirtf`k systmgs.
8/9/2019 Accounting Information System (Internal Control)
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Sbrlb`ms/I(amy b`j F`tmr`baCi`tria
Smctfi` 38< !!! rmqufrms tdbt cirpirbtmgb`bkmgm`t cmrtfey tdmfr irkb`f&btfi`‖s
f`tmr`ba ci`trias i` b qubrtmray b`jb``uba lbsfs.
Smctfi` :8: !!! rmqufrms tdm
gb`bkmgm`t ie pulafc cigpb`fms tibssmss tdm mmctfvm`mss ie tdmfrirkb`f&btfi`‖s f`tmr`ba ci`trias.
8/9/2019 Accounting Information System (Internal Control)
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8/9/2019 Accounting Information System (Internal Control)
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SBS CISI
,mscrflms tdm rmabtfi`sdfp lmtwmm` tdmrg‖s-
f`tmr`ba ci`tria structurm"
bujftir:s bssmssgm`t ie rfs* " b`j t%m #ab``f`k ie bujft #ricmjurms
Diw ji tdmsm tdrmm f`tmrrmabtm9
Zdm wmb$mr tdm f`tmr`ba ci`tria structurm" tdmdfkdmr tdm bssmssmj amvma ie rfs$/ tdm dfkdmr
tdm rfs$" tdm girm bujftir pricmjurms bppafmjf` tdm bujft.8
8/9/2019 Accounting Information System (Internal Control)
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=fvm F`tmr`ba Ci`tria Cig#i`m`ts5 SBS CISI
(. Ci`tria m`vfri`gm`t
*. 2fs$ bssmssgm`t
+. %`eirgbtfi` b`j ciggu`fcbtfi`
<. i`ftirf`k
3. Ci`tria bctfvftfms
8/9/2019 Accounting Information System (Internal Control)
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25 -%m Ci`tria M`vfri`gm`t
%`tmkrfty b`j mtdfcs ie gb`bkmgm`t:rkb`f&btfi`ba structurm2iam ie tdm librj ie jfrmctirs b`j tdm
bujft ciggfttmmb`bkmgm`t‖s piafcfms b`j pdfaisipdy,mamkbtfi` ie rmspi`sflfafty b`j butdirftyXmreirgb`cm mvbaubtfi` gmbsurms=#tmr`ba f`5um`cms;rmkuabtiry bkm`cfmsXiafcfms b`j prbctfcms gb`bkf`k dugb`
rmsiurcms
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8/9/2019 Accounting Information System (Internal Control)
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35 F`eirgbtfi` b`jCiggu`fcbtfi`
Zdm )%4 sdiuaj prijucm dfkd qubafty f`eirgbtfi`wdfcd'
fjm`tfms b`j rmcirjs baa vbafj trb`sbctfi`s
privfjms tfgmay f`eirgbtfi` f` bppriprfbtmjmtbfa ti pmrgft pripmr cabssfcbtfi` b`j`b`cfba rmpirtf`k
bccurbtmay gmbsurms tdm `b`cfba vbaum ietrb`sbctfi`s
bccurbtmay rmcirjs trb`sbctfi`s f` tdm tfgm pmrfij f` wdfcd tdmy iccurrmj
8/9/2019 Accounting Information System (Internal Control)
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F`eirgbtfi` b`j Ciggu`fcbtfi`
)ujftirs gust iltbf` su6cfm`t $`iwamjkm ie tdm%4 ti u`jmrstb`j'
tdm cabssms ie trb`sbctfi`s tdbt brm gbtmrfba
! diw tdmsm trb`sbctfi`s brm f`ftfbtmj >f`put ?
! tdm bssicfbtmj bcciu`tf`k rmcirjs b`jbcciu`ts usmj f` pricmssf`k >f`put ?
tdm trb`sbctfi` pricmssf`k stmps f`viavmj
erig tdm f`ftfbtfi` ie b trb`sbctfi` ti ftsf`causfi` f` tdm `b`cfba stbtmgm`ts > pricmss?
tdm `b`cfba rmpirtf`k pricmss usmj ticigpfam `b`cfba stbtmgm`ts" jfscaisurms" b`j
mstfgbtms >iutput ?
8/9/2019 Accounting Information System (Internal Control)
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!5 "i`ftirf`k
Zdm pricmss eir bssmssf`k tdm qubafty ie f`tmr`baci`tria jmsfk` b`j ipmrbtfi`
Sm#brbtm #ricmjurms;tmst ie ci`trias ly
f`tmr`ba bujftirs I`kif`k gi`ftirf`k'
! cigputmr gijuams f`tmkrbtmj f`ti riutf`mipmrbtfi`s
! gb`bkmgm`t rmpirts wdfcd dfkdafkdt trm`js b`jm#cmptfi`s erig `irgba pmreirgb`cm
8/9/2019 Accounting Information System (Internal Control)
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;5 Ci`tria Bctfvftfms
Xiafcfms b`j pricmjurms ti m`surm tdbt tdmbppriprfbtm bctfi`s brm tb$m` f` rmspi`sm tifjm`tfmj rfs$s.
1baa f`ti twi jfstf`ct cbtmkirfms' F- ci`trias;rmabtm spmcfcbaay ti tdm cigputmr
m`vfri`gm`t
X%ysfcba ci`trias;prfgbrfay pmrtbf` ti dugb`
bctfvftfms
8/9/2019 Accounting Information System (Internal Control)
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-4i -y#ms ie F- Ci`trias
6m`mrba ci`trias
! pmrtbf` ti tdm m`tfty!wfjm cigputmrm`vfri`gm`t
=#bgpams' ci`trias ivmr tdm jbtb cm`tmr"irkb`f&btfi` jbtblbsms" systmgs jmvmaipgm`t" b`jprikrbg gbf`tm`b`cm
B##afcbtfi` ci`trias
! m`surm tdm f`tmkrfty ie spmcfc systmgs
=#bgpams' ci`trias ivmr sbams irjmr pricmssf`k"bcciu`ts pbyblam" b`j pbyriaa bppafcbtfi`s
8/9/2019 Accounting Information System (Internal Control)
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Sf( -y#ms ie X%ysfcba Ci`trias
Zrb`sbctfi` )utdirf&btfi`
4mkrmkbtfi` ie ,utfms
4upmrvfsfi`
)cciu`tf`k 2mcirjs)ccmss Ci`tria
%`jmpm`jm`t 7mrfcbtfi`
8/9/2019 Accounting Information System (Internal Control)
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X%ysfcba Ci`trias
-rb`sbctfi` But%irf>btfi`
usmj ti m`surm tdbt mgpaiymms brm
cbrryf`k iut i`ay butdirf&mj trb`sbctfi`s
km`mrba 0mvmryjby pricmjurms9 ir spmcfec
0`i`!riutf`m trb`sbctfi`s9 butdirf&btfi`s
8/9/2019 Accounting Information System (Internal Control)
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X%ysfcba Ci`trias
Smkrmkbtfi` ie &utfms
%` gb`uba systmgs" smpbrbtfi` lmtwmm`'
- butdirfzf`k b`j pricmssf`k b trb`sbctfi`
- custijy b`j rmcirjommpf`k i tdm bssmt Sultbsos
%` cigputmrf&mj systmgs" smpbrbtfi` lmtwmm`'
- prikrbg cijf`k- prikrbg pricmssf`k
- prikrbg gbf`tm`b`cm
8/9/2019 Accounting Information System (Internal Control)
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X%ysfcba Ci`trias
Su#mrvfsfi`
! b cigpm`sbtfi` eir abc$ ie smkrmkbtfi`/sigm gby lm lufat f`ti cigputmr systmgs
Bcciu`tf`k $mcirjs
! privfjm b` bujft trbfa
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X%ysfcba Ci`trias
Bccmss Ci`trias
! dmap ti sbemkubrj bssmts ly rmstrfctf`kpdysfcba bccmss ti tdmg
F`jm#m`jm`t ?mrf1cbtfi`
! rmvfmwf`k lbtcd titbas ir rmci`cfaf`ksulsfjfbry bcciu`ts wftd ci`tria bcciu`ts
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