2022 CPA Audit Exam-Transaction Cycles Simulation-Internal Controls

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  • Опубліковано 22 січ 2025

КОМЕНТАРІ • 5

  • @Karuto-tn5dc
    @Karuto-tn5dc Рік тому

    Thank you so much for this! ✔

  • @nyho9403
    @nyho9403 10 місяців тому

    Very helpful! Thank you!

  • @snehagayatri4246
    @snehagayatri4246 3 роки тому +1

    Under Question -4, why is the vouchers payable department having both the authorization and record keeping function? I thought it's the treasurer who approves the voucher package prepared by the voucher payable department and then mails the check. And lastly, the package is sent back to the voucher payable department for further records

    • @DariusClarki75
      @DariusClarki75  3 роки тому +1

      Hi Sneha and thanks for your comment. The treasurer should be the check signer therefore the auditor would not want to see a situation where the treasurer authorizes the payment and then signs the check. The payment is authorized by vouchers payable. Vouchers payable may prepare the check unsigned and forward it to cash disbursements for signature of the treasurer.

    • @snehagayatri4246
      @snehagayatri4246 3 роки тому

      @@DariusClarki75 Understood. Thank you 🙂