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1、本科畢業(yè)論文（設計）外文翻譯外文出處NonprofitWd外文作者TurpenRodA原文：原文：NewInternalControlGuidance:WhatYouNeedtoKnowNowNewauditrulesthattookeffectattheendof2009meanthatauditswillbetakingacloserlookattheirclients’internalcontrols.Therulesrequir

2、eauditstocommunicateinwritinganyseriouscontrolproblemstheynoteduringanaudit.Theregulationsalsoestablishmestringentthresholdsfclassifyingtheseproblems.Asaresultganizationswithoutextensivecontrolsoversightbyastronggovernin

3、gboardcanexpecttoreceiveafmalletterfromtheiraudits.Theconsequencesoftheseletterscanbesevere.Anonprofitthat’sbeeninfmedofcontrolissuesriskslosingcredibilityfunding.Therefeit’sessentialthatexecutivesdirectsunderstkeyprovis

4、ionsinthenewguidancedevelopstrategiestocrectcontrolproblemsintheirganizations.UndersttherulesUnderthenewstardyourauditsmustevaluateany“deficiencyininternalcontrol”theyobservewhileauditingyourfinancialstatements.1They’llw

5、riteyouafmalletteriftheyjudgethesedeficienciestobe“materialweaknesses”“significantdeficiencies.”They’llconsideraproblemtobea“materialweakness”ifthere’satleastareasonablepossibilityitcouldhaveledtoamaterialmisstatementiny

6、ourfinancials.Iftheyconcludeotherwisethey’llaskthemselveswhetherthedeficiencyIftheirconclusionisyesit’sa“significantdeficiency.”Iftheiranswerisnotheyaren’trequiredtoinfmyouoftheconditionbutmaychoosetodosoanyway.Ftunately

7、therearepositivestepsyoucantaketoavoidproblems.spending.Contributswantassurancethattheirgiftsareaccuratelytrackedprotectedtheywanttoknowthatfundsareusedonlyflegitimatepurposes.Therefeyoumustbesuretodothefollowing:Reconci

8、lepledgeaccountsotherreceivableswithmasterbalances.Submitanyadjustmentstomanagementfreview.Establishfmalprocessesfreceiptingdisbursingcash.Perfmtimelyindependentbankreconciliations.Secureinventieswhetherofficesuppliesite

9、mssuchasfoodmaintainedfdistribution.Requireapprovalfallexpenditures.Segregatecriticalfunctions.Acontroloftenmissinginsmallerganizationsissegregationofduties.Atitsmostbasiclevelthisconceptmeansinvolvingmethanonepersoninap

10、rocess.Mefmallyitistheseparationofthreecrucialtaskssothatnoonepersonperfmsthemall:authizingtransactionsrecdingthosetransactionsmaintainingcustodyoftheassets.Asanexampletheemployeewhoapprovesspendingrequestsshouldn’tbethe

11、samepersonwhorecdspurchasesmaintainsthebankaccount.Stepupmanagementreviews.Insmalleroperationssegregatingdutiesisdifficultit’snotuncommonfnonprofitstorelyonasingleemployeetoperfmvirtuallyallbookkeepingtasks.Inthesesettin

12、gsclosersupervisionmanagerialmonitingareessential.Involveboardmembers.Apotentialdownsidetoincreasedmanagerpresence—onethatyourauditisrequiredtoconsider—ismanagementoverrideofinternalcontrols.Tomitigatethisriskyouneedtoin

13、volvetheboard—fexamplebyarrangingfbankstatementstobemaileddirectlytoaboardmemberfreview.2.Wkwithyouraudit.Startbyfindingtherightfirm.Chooseanauditwhohasexperiencewithnonprofits.Asyoutalkwithprospectivefirmsbecertaintheyc

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