Siklus Pengeluaran (Pembelian Dan Pengeluaran Kas)
Siklus Pengeluaran (Pembelian Dan Pengeluaran Kas)
Pemesanan
Penerimaan Persetujuan
Barang Pengeluaran
dan Faktur
(bahan baku), Kas
Penyimpanan Supplier
dan Jasa
Diagram Lv.0
Siklus
Pengeluran
PENGENDALIAN PERSEDIAAN
TIPE KENDALI
Pemisahan fungsi
Sistem otorisasi
Sistem dokumentasi & catatan akuntansi
Kendali fisik aset & catatan akuntansi
Pengawasan independen
Ancaman Pada Proses Pemesanan
Threats Controls
1. Stockouts and excess inventory 1 a. Perpetual inventory system
2. Purchasing items not needed b. Bar-coding, RFID
3. Purchasing items at inflated 2 a. Review and approval of
prices purchase requisitions
4. Purchasing goods of poor 3 a. Price lists
quality b. Competitive bids
5. Unreliable suppliers 4 a. Use approved suppliers
6. Purchasing from unauthorized 5 a. Monitor supplier
suppliers
performance
7. Kickbacks
b. Require quality certification
6 a. Purchase from approved
suppliers
7 a. Supplier audits
b. Prohibit gifts
Ancaman Pada Proses Penerimaan
Threats Controls
1. Accepting unordered items 1 a. Authorized purchase orders
2. Mistakes in counting needed before receiving
3. Verifying receipt of services goods
4. Inventory theft 2 a. Bar codes or RFID
3 a. Budget controls and audits
4 a. Restrict physical access to
inventory
b. Document all inventory
transfers
c. Segregate custody vs.
receiving of inventory
Ancaman Pada Proses Persetujuan
Faktur Supplier
Threats Control
1. Errors in supplier invoice 1 a. Verify invoice accuracy
2. Mistakes in posting to 2 a. Data entry edit controls
accounts payable b. Reconcile detailed
accounts
payable records to the
general ledger accounts
payable account
Ancaman Pada Proses
Pengeluaran Kas
Threats Controls
1. Failure to take discounts 1 a. File invoices by due date to
2. Pay for items not received take advantage of discounts
3. Duplicate payments 2 a. Match supplier invoice to
4. Theft of cash supporting documents
5. Check alteration (purchase order, receiving
6. Cash flow problems report)
3 a. Pay only original invoices
b. Cancel supporting document
when payment is made
4 a. Physical security of checks
b. Separation of duties
c. Reconcile bank accounts
5 a. Check Protection machines
6 a. Cash flow budget
Terima kasih dan mohon maaf bila ada kesalahan
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