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)
