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Internal Control System
Liebherr Australia
 1. scope & limitation
 2. purpose (focus)
 3. methodology & component
 4. tool
 5. system demo
LAS 2009 ICS Presentation
Finance
• Finances
• F. Assets
• Entity
• Payroll
• YE
Inventory
• Purchase
• Sales
• Inventory
Mgmt
IT
• Application
LAS 2009 ICS Presentation
LAS 2009 ICS Presentation
Compliance
Assurance
Process
Snapshot
LAS 2009 ICS Presentation
Information
Gathering
Information
Processing
Information
Documentation
LAS 2009 ICS Presentation
Process &
Sub-process
Risk
Control
Objective
Control
ICS
 1. Template
LAS 2009 ICS Presentation
LAS 2009 ICS Presentation
2. Internal Control System
LAS 2009 ICS Presentation
Manual
Online
LAS 2009 ICS Presentation
Thank
you

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ICS Presentation

Editor's Notes

  1. Compliance – Swiss Corporate Law, LIN Manual objectives Assurance 1. Identify internal control in placed 2. Support with evidence Information Repertoire 1. Bridge the gaps 2. Centralised – LAS policies, procedures, control objectives, control and evidence
  2. Information gathering Interview Site visit Exiting documentation – online and paper Information processing Verification – existence Analysis – relevance, completeness Confirmation - accurate Information Documentation -> consistency Manual - template Online - system