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Internal Controls MADE EASY by HMA

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  • 7/23/2019 Internal Controls MADE EASY by HMA

    1/21

    Ycj \tuijnt Lmhhj`j (\tuLm), _jsjdrlc, Yrdenen dni _jlruetbjnt Ljntrj Mffelj 47, ? ni Fhmmr, Dohj Whdzd (njdrKenndc Lrelajt \tdieub) \edhamt Wdaestdn stulm036G`bdeh.lmb www.stulm036.lmb 7

  • 7/23/2019 Internal Controls MADE EASY by HMA

    2/21

    Ycj \tuijnt Lmhhj`j (\tuLm), _jsjdrlc, Yrdenen dni _jlruetbjnt Ljntrj Mffelj 47, ? ni Fhmmr, Dohj Whdzd (njdrKenndc Lrelajt \tdieub) \edhamt Wdaestdn stulm036G`bdeh.lmb www.stulm036.lmb 7

  • 7/23/2019 Internal Controls MADE EASY by HMA

    3/21

    Ycj \tuijnt Lmhhj`j (\tuLm), _jsjdrlc, Yrdenen dni _jlruetbjnt Ljntrj Mffelj 47, ? ni Fhmmr, Dohj Whdzd (njdrKenndc Lrelajt \tdieub) \edhamt Wdaestdn stulm036G`bdeh.lmb www.stulm036.lmb 7

  • 7/23/2019 Internal Controls MADE EASY by HMA

    4/21

    Ycj \tuijnt Lmhhj`j (\tuLm), _jsjdrlc, Yrdenen dni _jlruetbjnt Ljntrj Mffelj 47, ? ni Fhmmr, Dohj Whdzd (njdrKenndc Lrelajt \tdieub) \edhamt Wdaestdn stulm036G`bdeh.lmb www.stulm036.lmb 7

  • 7/23/2019 Internal Controls MADE EASY by HMA

    5/21

    Ycj \tuijnt Lmhhj`j (\tuLm), _jsjdrlc, Yrdenen dni _jlruetbjnt Ljntrj Mffelj 47, ? ni Fhmmr, Dohj Whdzd (njdrKenndc Lrelajt \tdieub) \edhamt Wdaestdn stulm036G`bdeh.lmb www.stulm036.lmb 7

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  • 7/23/2019 Internal Controls MADE EASY by HMA

    7/21

    Ycj \tuijnt Lmhhj`j (\tuLm), _jsjdrlc, Yrdenen dni _jlruetbjnt Ljntrj Mffelj 47, ? ni Fhmmr, Dohj Whdzd (njdrKenndc Lrelajt \tdieub) \edhamt Wdaestdn stulm036G`bdeh.lmb www.stulm036.lmb 7F\ J fmr Jvjnts dni lmnietemns dni tcjer ldpturj (ED\ 47) @men`Lmnljrn E\D\ fmr \e`nefeldnt lhdssjs mf trdnsdltemns (Znusudh Yrdnsdltemn)Ferj, Jdrtcqudaj

  • 7/23/2019 Internal Controls MADE EASY by HMA

    8/21

    Ycj \tuijnt Lmhhj`j (\tuLm), _jsjdrlc, Yrdenen dni _jlruetbjnt Ljntrj Mffelj 47, ? ni Fhmmr, Dohj Whdzd (njdrKenndc Lrelajt \tdieub) \edhamt Wdaestdn stulm036G`bdeh.lmb www.stulm036.lmb 7

  • 7/23/2019 Internal Controls MADE EASY by HMA

    9/21

    Ycj \tuijnt Lmhhj`j (\tuLm), _jsjdrlc, Yrdenen dni _jlruetbjnt Ljntrj Mffelj 47, ? ni Fhmmr, Dohj Whdzd (njdrKenndc Lrelajt \tdieub) \edhamt Wdaestdn stulm036G`bdeh.lmb www.stulm036.lmb 7

  • 7/23/2019 Internal Controls MADE EASY by HMA

    10/21

    Ycj \tuijnt Lmhhj`j (\tuLm), _jsjdrlc, Yrdenen dni _jlruetbjnt Ljntrj Mffelj 47, ? ni Fhmmr, Dohj Whdzd (njdrKenndc Lrelajt \tdieub) \edhamt Wdaestdn stulm036G`bdeh.lmb www.stulm036.lmb 7 Bmnjy-vdhuji imlubjnts (Lcjquj ommas)

    W> Wrevdtj usj mf mr`dnezdtemndh dssjts (Wmhely rj`drien` hdptmps dni ldrs)

    H> Hjdsjs d`rjjbjnts dni rjnt d`rjjbjnts (Hmlaji)

    E> Ensurdnlj Wmhelejs, lustmbjr hests (Hmlaji)

    N> Nm dlljss pmhely (Ouehien , Mffelj, \mftwdrj, Imlubjnts)

    @> @rdien` prmiults (Ijfjltevj mmis)

  • 7/23/2019 Internal Controls MADE EASY by HMA

    11/21

    Ycj \tuijnt Lmhhj`j (\tuLm), _jsjdrlc, Yrdenen dni _jlruetbjnt Ljntrj Mffelj 47, ? ni Fhmmr, Dohj Whdzd (njdrKenndc Lrelajt \tdieub) \edhamt Wdaestdn stulm036G`bdeh.lmb www.stulm036.lmb 7

  • 7/23/2019 Internal Controls MADE EASY by HMA

    12/21

    Ycj \tuijnt Lmhhj`j (\tuLm), _jsjdrlc, Yrdenen dni _jlruetbjnt Ljntrj Mffelj 47, ? ni Fhmmr, Dohj Whdzd (njdrKenndc Lrelajt \tdieub) \edhamt Wdaestdn stulm036G`bdeh.lmb www.stulm036.lmb 7 Duiet Lmbbettjj (_jvejw mf entjrndh/jxtjrndh duiet

    dni entjrndh lmntrmhs)L > Ldpetdh Jxpjnieturj Lmbbettjj (Ldpetdh oui`jt,prmkjlt bdnd`jbjnt)

    J > Jxljptemn Wmhely (>4777 $ dutcmrezdtemn es njjiji)

    \ > \tjjren` Lmbbettjj (Ijlesemns rjhdtji tm prmkjlts, E\ijvjhmpbjnt prmkjlt)

    Out wcdt es \YJJ_EN@ Lmbbettjj =

    Dn divesmry lmbbettjj usudhhy bdij up mf ce`c hjvjh

    stdajcmhijrs dni/mr jxpjrts wcm prmveij `ueidnlj mnajy essujs sulc ds lmbpdny pmhely dni mokjltevjs,oui jtdry lmntrmh, bdrajten` strdtj`y, rjsmurljdhhmldtemn, dni ijlesemns envmhven` hdr`j jxpjnieturjs.

  • 7/23/2019 Internal Controls MADE EASY by HMA

    13/21

    Ycj \tuijnt Lmhhj`j (\tuLm), _jsjdrlc, Yrdenen dni _jlruetbjnt Ljntrj Mffelj 47, ? ni Fhmmr, Dohj Whdzd (njdrKenndc Lrelajt \tdieub) \edhamt Wdaestdn stulm036G`bdeh.lmb www.stulm036.lmb 7 Lmnfhelt mf Entjrjst Wmhely (Dvmei imuohj enlmbj oy Ierjltmrs)

    M > Mr`dnezdtemndh Lcdrt (_mhjs dni _jspmnseoehetejs)

    _ > _jstreltemn mn Lcjquj \e`ndtmrejs (>4777 $ Fendnlj Ierjltmr \e`ndturj)

    I> Ierjltmrs

    _jspmnseoehety (Envjstbjnt, Entjreb Ieveijni, Odi Ijots)

    Lustmiy (Idtd dni Dssjts ldn nmt oj besusji)

    \YM_U-IW (Idtd Wrmljssen ) ldn

    FDEH

    I > Idehy odnaen` mf ldsc (tm dvmei tcjft)

    W > Wjmphj rjspmnseohj fmr dssjts scmuhi nmt oj pjrbettji tm smhi tcjb (unhjss prjvemus dpprmvdh tdajn)

    F > Fmrbs tm oj prj-nubojrji (Envmeljs, vmulcjrs, lhmla ldris)

    D > Dlljss Lmntrmh (Lmbputjr mr Bdnudh \ystjb)

    E > Enieveiudh rjspmnseohj fmr cdnihen` ldsc scmuhi nmt pjrfmrb rjlmrien` mr rjlmnlehedtemn mf ldsc

    H > Hmlaji \tmrd`j mf idtd mn Lis mr mn rj`estjrs.

    _jlmrien`

    \YM_U-Ycjsj lmntrmhs drj

    WHDLJI

    en tcj dllmunten` systjb tm jnsurj sj`rj`dtemn en tjrbs mf rjlmrien` trdnsdltemns.

    W > Wmsten rjfjrjnljs en Hji`jrs (@rei Omx)

    H > Hesten` mf bdeh rjljepts (Lcjqujs)-_jbettdnlj Hest

    D > Dllmunten` pjrsmnnjh rmtdtji (Bdeh _mmb)

    L > Ldsc _j`estjr Odlaup (LI/IVI/Ydpjs)

    J > Jntrejs en Idy Ommas tcjn hji`jrs (6 Idy Ommas>hji`jr>YO>F\)

    I > Ijotmrsd/lrjietmr D`j Dndhyses, D/W, D/_ Odna _jlmnlehedtemns

  • 7/23/2019 Internal Controls MADE EASY by HMA

    14/21

    Ycj \tuijnt Lmhhj`j (\tuLm), _jsjdrlc, Yrdenen dni _jlruetbjnt Ljntrj Mffelj 47, ? ni Fhmmr, Dohj Whdzd (njdrKenndc Lrelajt \tdieub) \edhamt Wdaestdn stulm036G`bdeh.lmb www.stulm036.lmb 7 Lmbpjtjnlj mf pjmphj prmbmtemn frmb entjrndh smurljs mr rjlruet frmb mutseij

    M > Mvjrsjj tcj wmra mf njw stdff dni kunemrs (Mrejntdtemn/Lmdlcen`)

    B > Bmnetmr dni lmntrmh wmra dni ets qudhety (Kmo Pjhh Imnj)

    J > Jnsurj trdenen` (upidten` anmwhji j mf stdff) - LWI

    Y > Yrmuohj scmmten` prmohjbs (Bdlcenj Orjdaimwn)

    M > Mffjr divelj dni suppmrt fmr pjmphj wcm njji et (Bmtevdtemn).

  • 7/23/2019 Internal Controls MADE EASY by HMA

    15/21

    Ycj \tuijnt Lmhhj`j (\tuLm), _jsjdrlc, Yrdenen dni _jlruetbjnt Ljntrj Mffelj 47, ? ni Fhmmr, Dohj Whdzd (njdrKenndc Lrelajt \tdieub) \edhamt Wdaestdn stulm036G`bdeh.lmb www.stulm036.lmb 7

  • 7/23/2019 Internal Controls MADE EASY by HMA

    16/21

    Ycj \tuijnt Lmhhj`j (\tuLm), _jsjdrlc, Yrdenen dni _jlruetbjnt Ljntrj Mffelj 47, ? ni Fhmmr, Dohj Whdzd (njdrKenndc Lrelajt \tdieub) \edhamt Wdaestdn stulm036G`bdeh.lmb www.stulm036.lmb 7

  • 7/23/2019 Internal Controls MADE EASY by HMA

    17/21

    Ycj \tuijnt Lmhhj`j (\tuLm), _jsjdrlc, Yrdenen dni _jlruetbjnt Ljntrj Mffelj 47, ? ni Fhmmr, Dohj Whdzd (njdrKenndc Lrelajt \tdieub) \edhamt Wdaestdn stulm036G`bdeh.lmb www.stulm036.lmb 7 Lmmriendtjs dni lmntrmh dltevetejs

    Y > Yrdnsfjr dni scdrj lmbbuneldtemn, anmwhji`j, saehhs dni lmbpjtjnlj

    E > Ebpmsjs bmnetmren` dni lmntrmh systjbs

    M > Mpjrdtjs dt omtc fmrbdh dni enfmrbdh hjvjhs

    N> Njtwmras (Lmntdlt wetc mtcjrs)

    \> \j`rj`dtjs Pmra (Cmrezmntdhs (Ijpdrtbjnts) / Vjrteldh (\jnemr/Kunemr))

  • 7/23/2019 Internal Controls MADE EASY by HMA

    18/21

    Ycj \tuijnt Lmhhj`j (\tuLm), _jsjdrlc, Yrdenen dni _jlruetbjnt Ljntrj Mffelj 47, ? ni Fhmmr, Dohj Whdzd (njdrKenndc Lrelajt \tdieub) \edhamt Wdaestdn stulm036G`bdeh.lmb www.stulm036.lmb 7 Dltevety _jvejws (\urpresj lcjla mf tebj ldris)-Yebjajjpen` ijpdrtbjnt

    L > Lmbpdresmn mf rjlmris wetc pcyseldh dssjts (Fexji Dssjts /Envjntmry)

    D > Dltudh pjrfmrbdnlj rjvejwji d`denst oui`jts (VdrednljDndhyses/Jxljptemn _jpmrten`)

    \ > \urpresj lcjlas mf pjtty ldsc. (Ebprjst 2 Vmulcjrs + Ldsc en cdni)

  • 7/23/2019 Internal Controls MADE EASY by HMA

    19/21

    Ycj \tuijnt Lmhhj`j (\tuLm), _jsjdrlc, Yrdenen dni _jlruetbjnt Ljntrj Mffelj 47, ? ni Fhmmr, Dohj Whdzd (njdrKenndc Lrelajt \tdieub) \edhamt Wdaestdn stulm036G`bdeh.lmb www.stulm036.lmb 7

  • 7/23/2019 Internal Controls MADE EASY by HMA

    20/21

    Ycj \tuijnt Lmhhj`j (\tuLm), _jsjdrlc, Yrdenen dni _jlruetbjnt Ljntrj Mffelj 47, ? ni Fhmmr, Dohj Whdzd (njdrKenndc Lrelajt \tdieub) \edhamt Wdaestdn stulm036G`bdeh.lmb www.stulm036.lmb 7

  • 7/23/2019 Internal Controls MADE EASY by HMA

    21/21

    Ycj \tuijnt Lmhhj`j (\tuLm), _jsjdrlc, Yrdenen dni _jlruetbjnt Ljntrj Mffelj 47, ? ni Fhmmr, Dohj Whdzd (njdrKenndc Lrelajt \tdieub) \edhamt Wdaestdn stulm036G`bdeh.lmb www.stulm036.lmb 7


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