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Vid: 9 - Systems, Internal control systems, See Book!, |, |, |, |, |, | -…
Vid: 9 - Systems
Components of ICS
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Control activities: Authorisation, Reconciliation, Verification, Physical control, Segregation of Duties
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Control environment: Attitude, Awareness, Action
Main Systems
Payroll system
Stage 2: Gross pay, deductions and net pay calculated
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Stage 5
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SKIP 5, Step 6: Payroll costs and payment recorded
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1. Ascertain
Enquiries with management, ask question
Observe, trace the transactions and documents
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