流程层面的评估-销售及相关的流程评估(process-level-sales).docx

Business Entity 公司名称:

Key Business Process 主要商业流程:
4. Sales – processing sales orders, managing accounts receivable and processing cash receipts
销售 – 销售流程、应收账款管理及现金收入
Completed by 填表人:
XX, Deputy General Manager (副总经理 )
Jeno Yu, Financial Controller (财务总监)

Section/
Number
参考
编号
Objectives
目的
Risks
风险
Risk Level
风险级数
Existing Control Activities
现有监控活动
Process Owner
流程
负责人
Control
Weaknesses
监控弱点/缺陷
Corrective Actions to be Taken
行动方案以改善监控弱点
Target Implementation Date
目标完成日
Responsible Party
行动方案负责人
4.1 Processing sales orders

Reviews customers’ creditability prior to entering into customer contracts.
〔在客户签约前审核客户的信用〕
Customers unable to repay the debt.
〔客户无能力归还债务〕
高
1.
XX/XX/XX

Jeno Yu (财务总监)

2. 部门经理需按?客户信贷限额及信用期列表?给现有客户信贷。

3. 现有客户:
部门经理需定期按每个现有客户的表现，如还款准时度、每年营业额、商誉、及业务性质等方面进展评估，检讨给予每个客户的信贷限额

及旧客户签新工程合同前，作信贷检讨，由财务总监审批客户付款条款。

Consistently apply the assessing methodology on credit ratings and line of credits.
〔对信用评级及信用贷款的最高额度运用前后一致的评估方法〕

Inconsistent assessing result of credit ratings and line of credits
〔对信用评级和信用贷款的最高额度进展不一致的评估〕
高

XX/XX/XX

Jeno Yu (财务总监)

Process orders within approved customer credit limits only.
〔定单的处理受限于信用额度〕
Customers may be unable to repay the debt.
〔客户可能无力归还债务〕
高
1.
XX/XX/XX

Jeno Yu (财务总监)

2.

All terms of order properly approved by management
〔所有定单都适用地得到管理层批准〕
Company get loss, resulting in lack of approval
〔因为缺少批准，公司造成损失〕
低
?
Jeno Yu (财务总监)

Accurately record customers’ orders or cancellation orders.
Unavailable or inaccurate information on sales orders.

低

XX/XX/XX

Transfer order entry information completely and accurately to the shipping and invoicing activities.
〔完整地登记订单信息，正确地完成发货和发票确实认〕
Use of inaccurate information for shipping and invoicing activities.
〔使用不准确的信息进展运货和开发票〕
中
1.
XX/XX/XX

Jeno Yu (财务总监)

XX(高级财务经理)

Input and processed all, and only, valid orders received from customers.
〔只是输入和操作从客户收到的有效定单〕

Sales orders may be lost.
〔销售订单可能丧失〕
低
l
XX)

XX

All goods shipped are accurately billed in the proper period
〔所有货物的运送都在适当的时间开据准确的帐单〕

Missing documents or incorrect information
〔遗失文件或信息不正确〕
低

XX

Jeno Yu (财务总监)
参照
参照
参照
参照

Improper cut-off of shipments at the end of a period
低

XXX

Incorrectly recognise revenue and accounts receivable
〔不恰当地确认收入和其它应收款〕
低
l
Jeno Yu (财务总监)

Ensure continued completeness and accuracy of accounts receivable
确保应收账款的完全延续

Unauthorized input for nonexistent returns, allowances and write-offs

低
l
Jeno Yu (财务总监)

XX (高级财务经理)

l

1.

Safeguard accounts receivable records

维护应收账款纪录
Unauthorized access to accounts receivable records and stored data
未经许可进入应收账款纪录并贮备数据

低
1.
XX (高级财务经理)

为管理层提供帐龄分析表,催收长期未到帐的欠款,计提坏帐准备
可能发生坏帐

2.
管理层

Cash receipts data are entered for processing completely, accurately and timely.
现金收据数据被完整、及时、准确地处理

Unavailable or inaccurate information on accounts receivable

高

XX (高级财务经理)

Checks are manually logged with customer name, date and amount when received.

Settlement is recorded to wrong customer account.

高
1.
XX(高级财务经理)

Checks are physically secured until deposited.

Lost of settlement.

中

XX(高级财务经理)