C210 Kiem Tra Kiem Soat Chu Trinh Mua Hang -Phai Tra - Tra Tien

NH GI TNH HOT NG HU HIU CA CC TH TC KIM SOT NI B CHU TRNH BN HNG, PHI THU V THU TIN

CNG TY Tn khch hng: Ngy kha s:

Ni dung: KIM TRA H THNG KSNB I VI CHU TRNH MUA HNG, PHI TR, TR TIN C210 1/2Tn

Ngy

Ngi thc hin

Ngi sot xt 1

Ngi sot xt 2

KTV s thc hin kim tra kim sot hay sot xt tnh hot ng hu hiu ca h thng KSNB trong cc tnh hung sau (Chn mt trong cc tnh hung ph hp vi chu trnh ny)( Khi KTV k vng rng h thng KSNB v mua hng, phi tr v tr tin hot ng c hiu qu

( Ch thc hin cc th tc kim tra c bn khng cung cp y bng chng v chu trnh mua hng, phi tr v tr tin.( Vic thc hin cc th tc kim tra h thng KSNB c hiu qu hn vic kim tra c bn.NH GI TNH HOT NG HU HIU CA CC TH TC KSNB CA CHU TRNH MUA HNG, PHI TR V TR TIN

Mc tiu kim sotTh tc kim sot chnhTh tc kim ton h thng KSNBTham chiu ti liu kim tra chi titHi lng vi kt qu kim tra hay khng? (Y/N)C tin tng vo kim sot ni b hay khng?(Y/N)Sa i k hoch kim tra c bn

Tt c cc khon mua hng ca DN v cc ngha v n lin quan trong k phi c ghi nhn y .DN phi nhanh chng qun l nhng ha n nhn c, v d vic ghi nhn nhng ha n vo nht k mua hng hoc s ci ti khon phi c thc hin kp thi.

S chi tit TK phi c i chiu s nht k chung hng thng (bi mt ai c lp vi mua hng v chi tiu tin mt) chnh lch phi c x l kp thi.

Chn mu ngu nhin .. ha n trong k, i chiu vi phiu nhp kho tng ng m bo rng chi ph mua hng c ghi nhn ph hp vi vic nhp kho[C220]YYThc hin kim tra c bn mc trung bnh

Tt c cc nghip v mua hng trong k l c tht

KT LUN

C kim tra hay khng? (Y/N)C hi lng vi kt qu kim tra hay khng? (Y/N)Tham chiu kin hoc pht hin

1. KTV c tin tng vo h thng KSNB chnh ca chu trnh mua hng, phi tr v tr tin c th ngn nga, pht hin kp thi cc sai st trng yuYNThc hin kim tra c bn mc cao nht

2. KTV c tin tng vo h thng KSNB chnh ca chu trnh mua hng, phi tr v tr tin c th ngn nga, pht hin kp thi cc sai st trng yuYYThc hin kim tra c bn mc trung bnh

3. C vn phi a vo th qun l v th gii trnh ca BG lin quan n cc im yu ca h thng KSNB v chu trnh mua hng, phi tr v tr tin.Y

N[B210]Cc im yu ca h thng KSNB c trnh by trong th qun l

Lu : Cc ri ro trng yu pht hin trong qu trnh kim tra h thng kim sot ni b ny s c tng hp vo biu A810 Tng hp k hoch kim ton. Chng trnh kim ton mu (p dng th nghim k kim ton nm 2009/2010)