3 of 5 questions answered
Question 4
What is being described in this scenario?
To continuously expose the Company’s accounting team to new roles, the finance controller decided to shift its Accounts Receivable (AR) accountant to a cash monitoring role.
The AR accountant has been with the Company for three years but didn’t have any experience with the cash monitoring role.
Being the part of Accounts Receivable department, the AR accountant has always been in direct contact with the Cash Monitoring department to check whether the collections received were properly applied against the customers’ accounts.
Written policies for cash monitoring activities were determined in the previous year's audit to be very comprehensive. The Company also has a different cash disbursement and cash receipts departments.
Relevant events and conditions
Control risk
Inherent risk
Business risk
在这个场景中，描述的是公司财务控制者决定将一名在公司工作了三年的应收账款（AR）会计师调至现金监控角色。尽管这名会计师没有现金监控的经验，但由于其在应收账款部门工作，一直与现金监控部门有直接联系，以确保收到的款项正确地应用于客户账户。此外，公司在前一年的审计中确定现金监控活动的书面政策非常全面，并且公司设有不同的现金支付和现金收款部门。
这个场景主要涉及的是控制风险。控制风险是指内部控制未能防止、发现或纠正财务报表中的错误或欺诈的风险。在这个案例中，由于AR会计师被调至现金监控角色，这可能会影响公司内部控制的有效性，尤其是如果该会计师缺乏必要的现金监控经验。因此，需要评估这种人员变动对控制风险的影响，并确保有适当的培训和支持来维持内部控制的有效性。
