毕马威的内部审计指南

Integrity of data is compromised.

Are the sub-ledgers reconciled to the

Discrepancies may not be identified

general ledger on a monthly basis for

and

followed

up.

Financial

statements

all key accounts? (including payroll

may be misstated, inconsistent,

Accounting &

9

Reporting

会计与

报告

high

高

control

account/tax

control

accounts/

and/or not in accordance with

sales and purchasing sub-accounts/

management’s policies, GAAP and

fixed asset register/insurance)

是否所有关键科目的明细帐同总账至少

applicable laws and regulations

数据的完整性会受到影响，错误未被及时

ledger on a monthly basis.

明细帐同总账至少每月核对一次

Sub-ledgers should be reconciled to the ge

每月进行调核一次

（包括工资类、

税收类、

发现和追踪，从而导致财务报表错误，不

购销类、固定 资产登记类、保险类科目）

一致，甚至违反了公司的政策、会 计准则

和相应的法律法规。

Accounting &

10

Reporting

会计与

报告

high

高

Financial

statements

may

be

misstated

Are all agency and licensee accounts

All agency and licensee accounts should b

or inconsistent. Debts may be

prepared and reviewed on a monthly

prepared and reviewed on a monthly basis.

difficult to recover and incorrect

basis?

Reconciling items should be promptly reso

payments may be made.

是否 所有的分销点和代理处的科目都及

所有的分销点和代理处的科目都及时准备并每月

财务报表可能会错误和不一致，负债可能

时准备并每月至少检查一次？

少检查一次，调核项目应当及时解决

会难以准确偿还，并产生付款错误

Are all intercompany accounts

Accounting &

11

Reporting

会计与

报告

high

高

Financial

statements

may

be

misstated

All

intercompany

accounts

should

be

prepare

or inconsistent. Debts may be

prepared, reviewed and agreed on a

reviewed on a monthly basis. Reconciling

difficult to recover and incorrect

monthly basis?

should be promptly resolved.

payments may be made.

是否所有内部 往来、交易科目都及时准

是否所有公司内部科目都及时准备、检查并至少

财务报表可能会错误和不一致，负债可能

备、检查并至少每月核对一次？

核对一次，调和项目应当实际解决

会难以准确偿还，并产生付款错误

Are all reconciling items followed up

and resolved by the end of the

following month with explanations

provided where this has not been

Accounting &

12

Reporting

会计与

报告

high

高

possible? Have action plans been

Reconciling items should be promptly foll

Misstatement of account balances and

up. Independent review of the reconcilia

documented

to

explain

any

further

work

concealment of irregularities.

provides additional assurance over the pro

that is required to clear any

可能会导致会计科目余额的错误表述，以

调核项目应当及时被追踪，对于调核 项目的独立

outstanding items?

及隐法操作的隐藏

会对整个过程提供更大的保证

是否所 有的调核项目都被及时的追踪，并

在下一个月得到解决？如未解决，是否有

书面的材料对未解决的理由以及对其解

决的方法进行明确？

< br>

Is a month end checklist in place to

ensure that Group reporting

requirements are complied with,

Untimely reporting reduces the

effectiveness of the financial

information provided to group

management.

The group tible should be complied with.

The accounts should provide segmental

profitability to the level required by

management.

Accounting &

13

Reporting

会计与

报告

medium

中

including a tible for providing

commentaries, KPI results and

supplementary reporting packages?

是否存在月结核查表，以确 保公司的

报告

不及时地

报告

的提供分部或分区的盈利水平

要求都 得以遵守，包括提供附注、关键业

绩指标和辅助

报告

Are all monthly actual figures

reported to Group reconciled to local

The figures received by group not

Accounting &

14

Reporting

会计与

报告

high

高

documented and explained?

是否 每月报向公司的的实际数据都同本

面证明并解释？

Is revenue reported to Group

reconciled to the billing system with

Recorded revenue may not be an

differences immediately

accurate reflection of actual

investigated, documented and

billings.

explained?

可能会导致被记录的收入同实际的票据

是否向公司

报告

的收入已经同本部门的

不吻合

票据系统调核，差异被及时的调查、书面

证明并解释？

Is the profitability of each segment

regularly reviewed to ensure that

Accounting &

16

Reporting

会计与

报告

medium

中

existing

assumptions

are

supported

by

contribution.

是否有规律的对各分部的收益性 进行检

现有的判断？

某些低水平的甚至亏损的项目仍都以继

position of the local entity.

local general ledger.

accounts and any variances clearly

accurately reflecting the financial

Reported accounts should be reconciled to

报向公司的数据不准确会影响各部门

/

各

向公司

报告

的科目应当同本部门 的帐簿进行调核

部门进行调核，所有的差异都被清楚的书

地区的 财务状况

Revenue figures reported on the N/L shoul

each month end.

的工作

Accounting &

15

Reporting

会计与

报告

high

高

reconciled to the billing system as a min

最低在每月底进行一次收入数据同票据系统相调

The profitability of each segment should

Continued business at low or negative

regularly reviewed to ensure that existin

assumptions regarding the performance of

information.

underlying financial information?

（如果没有进行检查工作，）可能会导致

business are supported by underlying fina

查，以确保那些 潜在的财务信息足以支持

续经营

定期 对各分部的收益性进行检查，以确保那些潜

财务信息足以支持现有的对业务履行情况的判 断

Are contingent liabilities

immediately

and

accurately

identified

and

communicated

to

Senior

Accounting

Accounting &

17

Reporting

会计与

报告

medium

中

A process should exist whereby all contin

Management for financial evaluation?

Material contingent liabilities may

liabilities along with an assessment of b

notified to the Group Financial

Controller?

是否那些或有 负债及时被识别出来并立

即向上级财务部门汇报以做出专业评

估 ？是否重大的负债及时提请财务总监

关注？

When unusual one-off items occur, are

One-off revenues could distort

they separated out to a separate

local management. Are items of

low

低

attention of Group?

reported figures unless properly

for.

可能会导致重要的或有负债没有被及时

的披露和提供

management.

Are material liabilities immediately

not

be

correctly

disclosed

or

provided

impact and likelihood are reported to sen

应当建立专门的流程 ，以确保所有的或有负债正

主管部门

方面的评估以及最终发生的可能性及时汇报给上

Unusual

one-off

items

should

be

separated

o

coding

and

brought

to

the

attention

of

presented. Errors in data processing

a separate coding and brought to the atte

Accounting &

18

Reporting

会计与

报告

could lead to the misappropriation of

of local management. Items of sufficient

costs being incurred.

of Group

sufficient

materiality

brought

to

the

assets, loss of revenue or excessive

materiality should be brought to the at te

当少见的一次性业务发生时，是否采用单

如果不被正确披露 的话，一次性收益项目

当少见的一次性业务发生时，应当采用单独编码

< br>提请本部门注意？是否将该一次性项目

的有关资料报送公司注意？

Are monthly statements produced to

可能会导致资产的挪用、收益的减少或加

将该一次性项目的有关 资料报送公司注意

大费用的发生。

Adverse trends not being identified

and corrective action not taken.

可能会导致不利的趋势没有发发现，从而

没有及时实施更改的措施