Evaluative Criteria for Good Internal Check A good internal check system must provide in-built checks and balances while the operations are being performed. To achieve this end,the following control mechanism may be introduced : Division of Work :No one should be allowed to have right to perform the work from origin to end. For example,a transaction of sale may have to be split into display of article by a staff,the preparation of invoice by another the receipt of cash against the invoice by a third clerk, the delivery of article against the proof of receipted invoice by another clerk,checking of outward movement of article against delivery order by a clerk and so on. Job rotation : No individual clerk should be allowed to occupy a particular area of operation for long. Familiarity with and exclusiveness in a position offers a person greater flexibility to attempt manipulation with the system. Authority levels : There must be clear cut authority levels for according sanct...
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