ACC 491 Week 4 Learning Team Assignment Apollo Shoes Case Assignment (1) 2015...amoryatlanta
Sample content
Learning Team Assignment:
Internal Control Audit – Apollo Shoes
ACC 491
ICQ for Apollo Shoes
Assertions and Questions
Yes, No, N/A
Comments
Occurrence assertion:
1. Is the credit department independent of the sales department?
yes
The sales clerks are part of the marketing department although the orders need to be presented to the credit manager which is part of the treasury department.
2. Are sales of the following types controlled by the same procedures described below? Sales to employees, COD sales, disposals of property, cash sales, and scrap sales.
No
The sales completed by multiple groups are completed by different company policies and procedures.
3. Is access to sales invoice blanks restricted?
yes
Invoiced sales are completed by the billing department and are further removed on a case to case basis.
4. Are pre-numbered bills of lading or other shipping documents prepared or completed in the shipping department?
yes
The ship
ACC 491 Week 4 Learning Team Assignment Apollo Shoes Case Assignment (1) 2015...amoryatlanta
Sample content
Learning Team Assignment:
Internal Control Audit – Apollo Shoes
ACC 491
ICQ for Apollo Shoes
Assertions and Questions
Yes, No, N/A
Comments
Occurrence assertion:
1. Is the credit department independent of the sales department?
yes
The sales clerks are part of the marketing department although the orders need to be presented to the credit manager which is part of the treasury department.
2. Are sales of the following types controlled by the same procedures described below? Sales to employees, COD sales, disposals of property, cash sales, and scrap sales.
No
The sales completed by multiple groups are completed by different company policies and procedures.
3. Is access to sales invoice blanks restricted?
yes
Invoiced sales are completed by the billing department and are further removed on a case to case basis.
4. Are pre-numbered bills of lading or other shipping documents prepared or completed in the shipping department?
yes
The ship
Accountability, Open Data and transparency in public works, from Openexpo to ...Giovanni Menduni
Seminar held at Workshop on Good practices of public procurement integrity and transparency of the procurement process, 29-30 january 2016, mexico city, Strengthening internal and external accountability in the NAICM project
Seminar given on 16 Dec 2015,at Politecnico di Milano, Department of civil and environmental engineering, on platform http://italiasicura.gov.it. The web sate integrates a number of web services with the aim of the assessment and management of flood and landslide risk
CONSIDERAZIONI PRELIMINARI PER LA PROGETTAZIONE DEI SISTEMI ARGINALI SECONDO ...Giovanni Menduni
Si presenta uno studio preliminare su nuovi criteri di progettazione degli argini agli stati limite, con criteri tali da poter costituire, almeno in alcuni tratti fluviali, una valida alternativa a opere di laminazione estensive
ACC 491 Week 4 Learning Team Assignment Apollo Shoes Case Assignment (1) 2015...amoryatlanta
Sample content
Learning Team Assignment:
Internal Control Audit – Apollo Shoes
ACC 491
ICQ for Apollo Shoes
Assertions and Questions
Yes, No, N/A
Comments
Occurrence assertion:
1. Is the credit department independent of the sales department?
yes
The sales clerks are part of the marketing department although the orders need to be presented to the credit manager which is part of the treasury department.
2. Are sales of the following types controlled by the same procedures described below? Sales to employees, COD sales, disposals of property, cash sales, and scrap sales.
No
The sales completed by multiple groups are completed by different company policies and procedures.
3. Is access to sales invoice blanks restricted?
yes
Invoiced sales are completed by the billing department and are further removed on a case to case basis.
4. Are pre-numbered bills of lading or other shipping documents prepared or completed in the shipping department?
yes
The ship
ACC 491 Week 4 Learning Team Assignment Apollo Shoes Case Assignment (1) 2015...amoryatlanta
Sample content
Learning Team Assignment:
Internal Control Audit – Apollo Shoes
ACC 491
ICQ for Apollo Shoes
Assertions and Questions
Yes, No, N/A
Comments
Occurrence assertion:
1. Is the credit department independent of the sales department?
yes
The sales clerks are part of the marketing department although the orders need to be presented to the credit manager which is part of the treasury department.
2. Are sales of the following types controlled by the same procedures described below? Sales to employees, COD sales, disposals of property, cash sales, and scrap sales.
No
The sales completed by multiple groups are completed by different company policies and procedures.
3. Is access to sales invoice blanks restricted?
yes
Invoiced sales are completed by the billing department and are further removed on a case to case basis.
4. Are pre-numbered bills of lading or other shipping documents prepared or completed in the shipping department?
yes
The ship
Accountability, Open Data and transparency in public works, from Openexpo to ...Giovanni Menduni
Seminar held at Workshop on Good practices of public procurement integrity and transparency of the procurement process, 29-30 january 2016, mexico city, Strengthening internal and external accountability in the NAICM project
Seminar given on 16 Dec 2015,at Politecnico di Milano, Department of civil and environmental engineering, on platform http://italiasicura.gov.it. The web sate integrates a number of web services with the aim of the assessment and management of flood and landslide risk
CONSIDERAZIONI PRELIMINARI PER LA PROGETTAZIONE DEI SISTEMI ARGINALI SECONDO ...Giovanni Menduni
Si presenta uno studio preliminare su nuovi criteri di progettazione degli argini agli stati limite, con criteri tali da poter costituire, almeno in alcuni tratti fluviali, una valida alternativa a opere di laminazione estensive