Deakin university cricos provider code 00113b cloud

Deakin University CRICOS Provider Code: 00113B
CLOUD ACCOUNTING AND INTERNAL CONTROL
•
Internal Control is crucial:
内部控 制 至 关重要：
–
As with a manual accounting system, segregation of duties is still
important
与手工会计制 度 一 样 ，职责 分离 仍 然很 重要
–
e.g., the individual responsible for entering transactions is not the
same individual who banks cash receipts
例如， 负 责 进 行交易的个
人不是 银 行现金收据的相同个体
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Deakin University CRICOS Provider Code: 00113B
CLOUD ACCOUNTING AND INTERNAL CONTROL
•
Internal Control is crucial:
–
Vetting of staff who may have access to Cloud Accounting 审
核 可能 访问云 计 算 的员工
–
Provide different levels of authorisation, where possible 尽 可
能 提供 不同 级 别 的授权
–
Staff training to minimise errors when entering accounts into
Cloud Accounting programs, such as Xero 员工 培训 ，以 便 在
将 帐户 输 入 到 云 计 算 程 序 （如 Xero ）时 尽量减少 错误
–
Staff ethics training to encourage proper use of the Cloud 员
工 道德操 守 培训 ， 鼓 励 正确使用 云端
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