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Cân bằng $ xx, xxx m tồn tại hoặc xảy ra ghi Quỹ cân bằng với Kho bạc (FBWT) không tồn tại. Kiểm soát rủi ro phát sinh từ cấu trúc cao phân cấp (1) của cơ quan, làm giảm kiến thức quản lý của và kiểm soát đối với hoạt động, (2) điểm yếu đáng kể trong điều khiển chung trong các hệ thống tự động cơ quan phụ thuộc rộng rãi khi giao dịch quá trình và thiếu | Substantive Testing 921 B - EXAMPLE ACCOUNT RISK ANALYSIS FOR FUND BALANCE WITH TREASURY Entity Agency Preparer Date of Financial Statements September 30 20xx ACCOUNT RISK ANALYSIS FORM Region Line Item Fund Balance with Treasury File Date _ PLANNING PHASE INTERNAL CONTROL PHASE TESTING PHASE Account Financial statement assertions risks Inherent fraud and control risk factors Cycle accounting application Effectiveness of control 1 activities Control risk Combined risk Timing I F Nature extent W P ref audit step Name Balance Fund Balance with Treasury xx xxx m Existence or occurrence Recorded Fund Balance with Treasury FBWT does not exist. Control risk arises from the 1 highly decentralized structure of the agency which reduces management s knowledge of and control over operations 2 significant weaknesses in general controls over the automated systems the agency relies extensively upon to process transactions and 3 lack of adequate management oversight of the reconciliation process. Inherent risk arises from the high volume of transactions flowing through the account. Cycles Revenue Payroll Budget Treasury Applications FBWT Cash receipts Cash disbursements I F Test FBWT reconciliations. Analyze impact of unresolved reconciling items at year-end. FBWT program FB-1 through FB-7 1 Omitted from this example. August 2002 This lEiSiatri alit ver Sion www.adultpdf.com Page 921 B-1 Substantive Testing 921 B - Example Account Risk Analysis for Fund Balance with Treasury Entity Agency Preparer Date of Financial Statements September 30 20xx ACCOUNT RISK ANALYSIS FORM Region Line Item Fund Balance with Treasury File Date _ PLANNING PHASE INTERNAL CONTROL PHASE TESTING PHASE Account Financial statement assertions risks Inherent fraud and control risk factors Cycle accounting application Effectiveness of control activities Control risk Combined risk Timing I F Nature extent W P ref audit step Name Balance Completeness FBWT is omitted from the .
