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所在平台: Udemy |
课程主页: https://www.udemy.com/course/segregation-of-duties-internal-controls/
课程评论：没有评论
**课程总结：恰当的职责分离以实现内部控制** 本课程深入探讨了职责分离（SOD）作为实现强大内部控制基石的重要性。课程强调，未能维持恰当的SOD会阻碍组织高效提供服务的 M _^XJ_。 本课程旨在帮助学员理解SOD的根本概念，尤其是在资源有限的情况下。通过研究核心业务流程，课程将分析哪些职责应当被分离，以确保充分的内部控制。 职责分离的基本原则是：任何个人不应被分配承担以下分类中多于一类的职责： * 资产保管 * 授权与批准 * 记录保存 * 核对 本课程将逐一考察以下业务流程，并讨论其中应当评估职责分离的关键角色/任务： * 收入与应收账款 * 支出 * 采购到付款 * 财务与现金 * 库存 * 薪资 **继续教育学分信息：** 若需获得继续教育学分（如CPE、CE、CPD等），学员可在Illumeo.com平台修读同名课程“关键业务流程的职责分离”。Illumeo已获得认证，可为财务、会计、财务、内部审计、人力资源等领域二十余种专业认证提供CPE学分。请注意，为获得CPE学分，课程必须在“经主管机构批准”的CPE平台修读，而Illumeo平台即符合此条件。更多详情请访问Illumeo.com。
Segregation of duties (SOD) is the cornerstone of strong internal control. Inability to maintain proper SOD can hamper an organization's ability to deliver service efficiently. Personnel often struggle with the proper concepts of what contributes to SOD. When resources are scarce, the concept is even more difficult. This course delves deeper into core business processes and examines the concepts of which duties should be segregated to provide adequate internal control. The basics of segregation of duties indicates that no one individual should be given or assigned job functions in more than one of the following categories: Asset custodyAuthorization and approvalRecordkeepingReconciliation This course examines each of the following business processes and discuss key roles/tasks that should be evaluated for proper segregation of duties. Revenue and receivablesDisbursementProcure to payTreasury and cashInventoryPayrollIf you would like Continuing Education Credit (e.g. CPE, CE, CPD, etc.) for this course, it is available if you take this course on the Illumeo dot com platform under course title: Segregation of Duties for Core Business Processes. Illumeo is certified to provide CPE in over two dozen different professional certifications covering finance, accounting, treasury, internal audit, HR, and more. However, in order to receive CPE credit the courses must be taken on an ‘approved-by-the-governing-body' CPE platform, and for over two dozen corporate professional certifications, that is the Illumeo platform. Go to Illumeo dot com to learn more.
