Employee or Role Name:

1
2
3
4
5
6

Expenditure Cycle
Initiate Checks for Expenditures
Prepare Check
Review, Authorize or Sign Checks
Mail Check
Investigate Discrepancies or Issues - Expenditure
Edit Vendor Master File

7
8
9
10
11
12
13
14

Fixed Assets Cycle

Initiate Purchase of Fixed Assets
Authorize Purchases of Fixed Assets
Record Fixed Asset Transactions
Initiate Disposal of Fixed Assets
Reconcile Fixed Assets Sub Ledger to General Ledger
Access and/or Custody to Fixed Assets
Investigate Discrepancies or Issues - Fixed Assets
Edit Fixed Asset Master File

15
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21
22
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25
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27
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29
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31
32

Inventory Cycle
Initiate Purchase of Inventory
Input Purchase Orders
Authorize Inventory or Expenditure Purchases
Verify and Process Receipt of Inventory
Schedule Inventory Production
Authorize production or transfer requests
Receive / Transfer Goods to / from Manufacturing
Manufacturing of Inventory
Initiate Checks for Inventory Purchases
Ship Inventory
Record Inventory Transactions
Inventory count Responsibility
Investigate Inventory Count Discrepancies
Investigate Discrepancies or Issues - Inventory
Approve Changes to Inventory Cost/Quantity (including disposal)
Maintain inventory records
Edit Inventory Master File
Access and/or Custody to Inventory

Create Conflicts Report

Start Over

33
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40
41

Payroll Cycle
Initiate Payroll Check
Prepare Payroll Checks
Sign Payroll Checks
Review and Authorize Electronic Payroll Disbursements
Disburse Payroll Checks
Resolving Employee Payroll Inquiries
Determine Salary and Wage Rates
Approve Changes to Salary and Wage Rates
Edit Payroll Master File

42
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49
50
51
52

Revenue Cycle
Process sales orders
Approve Terms of Sale
Record Sales Orders
Invoice Customers
Collect Accounts Receivable
Post Cash Receipts to A/R Subledger
Process Customer Service Calls & Complaints
Independently Investigate A/R Discrepancies
Investigate Discrepancies or Issues - Revenue
Maintain/Authorize Accounts Receivable Adjustments
Edit A/R Master File

53
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56
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59

Treasury Cycle
Initiate Invest / Borrow / Derivative Transactions
Approve Invest / Borrow / Derivative Transactions
Record Invest / Borrow / Derivative Transactions
Reconcile Invest / Borrow / Derivative Accounts
Review / Analyze Invest / Borrow / Derivative Accounts
Investigate Discrepancies or Issues - Treasury
Edit Invest / Borrow / Derivative Master Files

Exit

60
61
62
63
64
65

Processing of Cash
Open Mail, Copy Checks Received
Prepare Deposits
Deposit Cash Receipts
Reconcile Cash Accounts
Investigate Discrepancies or Issues - Cash
Access to Cash

66
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68
69
70
71
72
73
74
75
76
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78

Financial Closing and Reporting

Define the Financial Closing and Reporting Process
Initiate Non-Routine Transactions
Review, Evaluate and Approve Non-Routine Transactions
Record Non-Routine Transactions
Initiate Journal Entries
Approve Journal Entries
Post Journal Entries to General Ledger
Prepare Consolidation
Review and Approve Consolidation
Generate Internal Drafts of Financial Statements
Review and Approve Financial Statements
Monitor Suspense or Clearing Accounts Usage
Maintain Chart of Accounts

79
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81

General Computer Controls

Initiate Request to Alter Transactional Data
Edit Transactional Data
Approve Editing of Transactional Data