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Employee or Role Name: Create Conflicts Report Start Over Exit

Expenditure Cycle Payroll Cycle Processing of Cash


1 Initiate Checks for Expenditures 33 Initiate Payroll Check 60 Open Mail, Copy Checks Received
2 Prepare Check 34 Prepare Payroll Checks 61 Prepare Deposits
3 Review, Authorize or Sign Checks 35 Sign Payroll Checks 62 Deposit Cash Receipts
4 Mail Check 36 Review and Authorize Electronic Payroll Disbursements 63 Reconcile Cash Accounts
5 Investigate Discrepancies or Issues - Expenditure 37 Disburse Payroll Checks 64 Investigate Discrepancies or Issues - Cash
6 Edit Vendor Master File 38 Resolving Employee Payroll Inquiries 65 Access to Cash
39 Determine Salary and Wage Rates
Fixed Assets Cycle 40 Approve Changes to Salary and Wage Rates Financial Closing and Reporting
7 Initiate Purchase of Fixed Assets 41 Edit Payroll Master File 66 Define the Financial Closing and Reporting Process
8 Authorize Purchases of Fixed Assets 67 Initiate Non-Routine Transactions
9 Record Fixed Asset Transactions Revenue Cycle 68 Review, Evaluate and Approve Non-Routine Transactions
10 Initiate Disposal of Fixed Assets 42 Process sales orders 69 Record Non-Routine Transactions
11 Reconcile Fixed Assets Sub Ledger to General Ledger 43 Approve Terms of Sale 70 Initiate Journal Entries
12 Access and/or Custody to Fixed Assets 44 Record Sales Orders 71 Approve Journal Entries
13 Investigate Discrepancies or Issues - Fixed Assets 45 Invoice Customers 72 Post Journal Entries to General Ledger
14 Edit Fixed Asset Master File 46 Collect Accounts Receivable 73 Prepare Consolidation
47 Post Cash Receipts to A/R Subledger 74 Review and Approve Consolidation
Inventory Cycle 48 Process Customer Service Calls & Complaints 75 Generate Internal Drafts of Financial Statements
15 Initiate Purchase of Inventory 49 Independently Investigate A/R Discrepancies 76 Review and Approve Financial Statements
16 Input Purchase Orders 50 Investigate Discrepancies or Issues - Revenue 77 Monitor Suspense or Clearing Accounts Usage
17 Authorize Inventory or Expenditure Purchases 51 Maintain/Authorize Accounts Receivable Adjustments 78 Maintain Chart of Accounts
18 Verify and Process Receipt of Inventory 52 Edit A/R Master File
19 Schedule Inventory Production General Computer Controls
20 Authorize production or transfer requests Treasury Cycle 79 Initiate Request to Alter Transactional Data
21 Receive / Transfer Goods to / from Manufacturing 53 Initiate Invest / Borrow / Derivative Transactions 80 Edit Transactional Data
22 Manufacturing of Inventory 54 Approve Invest / Borrow / Derivative Transactions 81 Approve Editing of Transactional Data
23 Initiate Checks for Inventory Purchases 55 Record Invest / Borrow / Derivative Transactions
24 Ship Inventory 56 Reconcile Invest / Borrow / Derivative Accounts
25 Record Inventory Transactions 57 Review / Analyze Invest / Borrow / Derivative Accounts
26 Inventory count Responsibility 58 Investigate Discrepancies or Issues - Treasury
27 Investigate Inventory Count Discrepancies 59 Edit Invest / Borrow / Derivative Master Files
28 Investigate Discrepancies or Issues - Inventory
29 Approve Changes to Inventory Cost/Quantity (including disposal)
30 Maintain inventory records
31 Edit Inventory Master File
32 Access and/or Custody to Inventory