Chek list para controles internos

INTERNAL CONTROL CHECKLISTS PLANT: PREPARED BY: DATE: DESCRIPTION Cash Receipts Are current written policies and procedures used with respect to collection, recording, safeguarding, and depositing cash receipts? Are responsibilities for cash receipt functions segregated from those for cash disbursement? Are responsibilities for collecting, depositing, and accounting for receipts performed bydifferent individuals? Are responsibilities for preparing and approving bank account reconciliations segregated from other cash receipt or disbursement functions? Are all local bank accounts reconciled within 30 days of the statement date? Are copies of reconciliations submitted to the Division Accounting group? Are cash receipts recorded properly and timely and deposited intact daily? Is a balanceand summary of all cash receipts prepared daily? Are all shortages or overages investigated and, to the extent possible, corrected? Are duplicate deposit slips prepared and endorsed by the bank, and compared with amounts recorded in cash receipts records? Is there effective control over miscellaneous receipts such as sales of scrap, interest, rents, donations, etc.? Are collections made over thecounter or in the field documented by the issuance of sequentially pre-numbered receipts? Are two people present (one opening, one recording) during the opening of mail where remittances are routinely received? Are adequate written procedures established and followed for recording and processing remittances by mail? Are procedures adequate for follow-up on checks stamped "not sufficient funds" (NSF)?Is NSF check follow-up done by someone independent of the processing and recording of cash receipts? Are physical security safeguards maintained where cash is stored and processed? Are cashiers prohibited from cashing personal checks or notes of personal indebtedness? Are cash, check-signing machines, signature plates, and blank, partially prepared, mutilated, and voided checks protected fromunauthorized use? YES NO N/A

Petty Cash Are petty cash accounts other than change accounts established and maintained as bank checking accounts whenever possible? Are petty cash accounts accounted in the ledgers? Is responsibility for each petty cash account vested in only one person? Are only original vouchers or receipts (no photocopies) used to support petty cash disbursements? Are petty cashchecking accounts reconciled monthly by a person other than the custodian? Are surprise counts of petty cash made periodically by a person other than the custodian? If a postage meter is used: Is a postage meter book properly maintained? Are purchases of postage made only by check or warrant? Are purchases of postage compared periodically to postage meter usage? If a postage meter is not used, areproper controls exercised over postage stamps?

Disbursements Are controls established for disbursements to ensure that the proper funds and accounts are charged; that disbursements are made in accordance with purchase orders and contracts; that disbursements are used only for authorized purposes; and that all laws, rules, and regulations governing the disbursements are followed? Is theresponsibility for authorization of disbursements clearly defined and assigned to specific personnel? Are controls established to assure that all payments are made on a timely basis and that the most favorable terms of the billing document sought and followed? Are quantities, charges, name of the payee, and amount of the payment verified to be correct before payment is authorized? Is there a periodicsupervisory review for program coding, pricing, and extending vendor's invoices? Are controls established to ensure that duplicate payments are not made? Are only original invoices (no photocopies) totaling the amount of the disbursement attached to each voucher before payment? Are employee duties in the handling of disbursements segregated to the extent possible with regard to: The initiation of...