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investment, finance cycle and eft payments - Coggle Diagram
investment, finance cycle and eft payments
investment cycle
addition of fixed assets
disposal of fixed assets
asset repair & maintenance
eft payments
ensure audit trail
perform completeness
multilevel passwords
access controls on payment terminals
limited access to eft payment
finance cycle
owners equity
share buy back
authorisation share issue
dividend declaration
borrowings
interest payment
repayment of capital sums
authorisation of borrowing
controls
objectives
accuracy, validity
completeness, authorisation
recording, cut off
classification
investment & finance cycle
repayment & raising finance
obligations from financing
governed by regulatory & legal requirements
has few transactions