[請益] 會計部門內部控制問題
Accounting: The Accounting Department comprises three functions relevant to
this narrative: Billing, Accounts Receivable and General Accounting.
Billing prices all sales orders received which takes approximately five days
after order shipment. To spread the work effort throughout the month,
customers are segregated and placed in 30-day billing cycles. There are six
billing cycles for which invoices are rendered during the month. Monthly
statements, preparing by Billing, are sent to customers during the cycle
billing period. Outstanding carry-forward balances reported by Accounts
Receivable and credit memos prepared based on credit requests received from
the credit manager are included on the monthly statement. Billing also
prepares sales and credit memo journals for each cycle.
Copies of invoices and credit memos are forwarded to Accounts Receivable for
entry into the accounts receivable system by customer account. An aging
report is prepared at the end of each billing cycle and forwarded to the
credit manager.
The accounts receivable journal reflecting total charges and credits
processed through the accounts receivable system for each cycle is forwarded
to General Accounting. General Accounting compares this information to the
sales and credit memo journals and posts the changes to the general ledger.
a. Identify at least two internal control strengths of PEI's system.
Indicate why each is a strength.
b. Identify at least three internal control weaknesses in PEI's system.
Explain the nature of each weakness, and recommend a way to address it.
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