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Bank statement rarely equals - PowerPoint PPT Presentation

Cash and Internal Controls

Chapter 08. Cash and Internal Controls. Policies and procedures managers use to: Protect assets. Ensure reliable accounting. Promote efficient operations. Urge adherence to company policies. Internal Control System. C1. Sarbanes-Oxley Act (SOX). C1.

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Cash and Internal Controls

Chapter 8. Cash and Internal Controls. Internal control principles common to all companies: Establish responsibilities. Maintain adequate records. Insure assets and bond key employees. Separate recordkeeping from custody of assets. Divide responsibility for related transactions.

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Cash and Internal Controls

Cash and Internal Controls