{"id":1044,"date":"2021-04-14T21:55:08","date_gmt":"2021-04-14T21:55:08","guid":{"rendered":"http:\/\/informatickaakademija.com\/students\/?p=1044"},"modified":"2022-12-08T11:23:04","modified_gmt":"2022-12-08T11:23:04","slug":"accounting-controls-definition-examples-3-types-of","status":"publish","type":"post","link":"https:\/\/informatickaakademija.com\/students\/2021\/04\/14\/accounting-controls-definition-examples-3-types-of\/","title":{"rendered":"Accounting Controls Definition, Examples 3 Types of Internal Controls"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;margin-bottom: 1em;padding: 1em;width: 350px\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Operational Internal Controls<\/a><\/li>\n<li><a href=\"#toc-1\">Accounting Information Systems: The Processes and Controls, 2nd Edition by<\/a><\/li>\n<li><a href=\"#toc-2\">Western Illinois University<\/a><\/li>\n<li><a href=\"#toc-4\">Learn more about our services<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='margin-left:auto;margin-right:auto' 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\" width=\"259px\" alt=\"internal controls in accounting\" \/><\/p>\n<p>Trial balances are a form of accounting control that infuse additional reliability into the system by keeping an internal record of credits and debits to allow businesses to identify issues early on. If a fire destroys the building housing the bank\u2019s servers, how can the bank find the balances of each customer? Typically, organizations such as banks mirror their servers at several locations around the world as an internal control. The bank might have a main server in Tennessee but also mirror all data in real time to identical servers in Arizona, Montana, and even offshore in Iceland. A properly designed and functioning internal control system will not eliminate the risk of loss, but it will reduce the risk.<\/p>\n<ul>\n<li>Performance evaluations are valuable tools that provide staff members with feedback on their performance and accomplishments for the previous year.<\/li>\n<li>Separation of duties \u2014 This involves dividing bookkeeping, deposits, reporting, and auditing roles.<\/li>\n<li>When data is processed, a variety of internal controls are performed to check the accuracy, completeness and authorization of transactions.<\/li>\n<li>In their wake, the Sarbanes-Oxley Act of 2002 was enacted to protect investors from fraudulent accounting activities and improve the accuracy and reliability of corporate disclosures.<\/li>\n<li>The penalty is more severe for securities fraud than for mail or wire fraud .<\/li>\n<li>For example, a movie theater earns most of its profits from the sale of popcorn and soda at the concession stand.<\/li>\n<\/ul>\n<p>Internal control is a key element of the Foreign Corrupt Practices Act of 1977 and the Sarbanes\u2013Oxley Act of 2002, which required improvements in internal control in United States public corporations. Internal controls within business entities are also referred to as operational controls. The main controls in place are sometimes referred to as &#8220;key financial controls&#8221; . In accordance with University Policy 2701 \u2013 Internal Control Policy management is responsible for establishing, maintaining and promoting effective business practices and effective internal controls.<\/p>\n<h2 id=\"toc-0\">Operational Internal Controls<\/h2>\n<p>Secondary controls are those that help the process run smoothly but are not essential. Manual controls are manually performed, either solely manual or IT-dependent, where a system-generated report is used to test a particular control. Physical safeguards \u2013 usage of cameras, locks, physical barriers, etc. to protect property, such as merchandise inventory. Supervision or monitoring of operations \u2013 observation <a href=\"https:\/\/www.bookstime.com\/\">https:\/\/www.bookstime.com\/<\/a> or review of ongoing operational activity. Authorization of transactions \u2013 review of particular transactions by an appropriate person. CFI is the official provider of the Financial Modeling and Valuation Analyst \u00aecertification program, designed to transform anyone into a world-class financial analyst. We provide outsourced accounting services to clients in the western region and beyond.<\/p>\n<p>Data entered is subject to edit checks or matching to approved control files or totals. Numerical sequences of transactions are accounted for, and file totals are controlled and reconciled with prior balances and control accounts. Development of new systems and changes to existing ones are controlled, as is access to data, files and programs. They include a wide range of activities that occur throughout the organization, by supervisory and front-line personnel. Typically, management is responsible for developing an appropriate system of internal controls, but every employee is responsible for following and applying those practices. The responsibility for maintaining internal controls falls on administrative management.<\/p>\n<h2 id=\"toc-1\">Accounting Information Systems: The Processes and Controls, 2nd Edition by<\/h2>\n<p>The failure of theSCICAP Credit Uniondiscussed earlier is a direct result  of a small financial institution having a substandard internal control system leading to employee theft. One of the largest corporate failures of all time wasEnron, and the failure can be directly attributed to poor internal controls. The accounting system is the backbone of any business entity, whether it is profit based or not. With a proper understanding of internal controls, management  can design an internal control system that promotes a positive business environment that can most effectively serve its customers.<\/p>\n<p>For example \u2013 While posting a journal entry, the accountant has debited Mr. Tom instead of Mr. Robert for $ 500. The rectification entry here is to debit Mr. Robert and credit <a href=\"https:\/\/www.bookstime.com\/articles\/internal-control-in-accounting\">internal controls in accounting<\/a> Mr. Tom by $500. For example, we have understood that Detective Controls are applied irregularly and are more of an audit nature to identify errors or discrepancies.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content Operational Internal Controls Accounting Information Systems: The Processes and Controls, 2nd Edition by Western Illinois University Learn more about our services Trial balances are a form of accounting control that infuse additional reliability into the system by keeping an internal record of credits and debits to allow businesses to identify issues early on. If a fire destroys the building &#8230; <\/p>\n<div><a href=\"https:\/\/informatickaakademija.com\/students\/2021\/04\/14\/accounting-controls-definition-examples-3-types-of\/\" class=\"more-link\">Read More<\/a><\/div>\n","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1044","post","type-post","status-publish","format-standard","hentry","category-uncategorized","no-post-thumbnail"],"_links":{"self":[{"href":"https:\/\/informatickaakademija.com\/students\/wp-json\/wp\/v2\/posts\/1044","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/informatickaakademija.com\/students\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/informatickaakademija.com\/students\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/informatickaakademija.com\/students\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/informatickaakademija.com\/students\/wp-json\/wp\/v2\/comments?post=1044"}],"version-history":[{"count":1,"href":"https:\/\/informatickaakademija.com\/students\/wp-json\/wp\/v2\/posts\/1044\/revisions"}],"predecessor-version":[{"id":1045,"href":"https:\/\/informatickaakademija.com\/students\/wp-json\/wp\/v2\/posts\/1044\/revisions\/1045"}],"wp:attachment":[{"href":"https:\/\/informatickaakademija.com\/students\/wp-json\/wp\/v2\/media?parent=1044"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/informatickaakademija.com\/students\/wp-json\/wp\/v2\/categories?post=1044"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/informatickaakademija.com\/students\/wp-json\/wp\/v2\/tags?post=1044"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}