Auditing the Revenue Process

Aug 25, 2012

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Auditing the Revenue Process

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1. Chapter 10 Auditing the Revenue Process

2. Revenue Recognition

Chapter 9: Auditing the Revenue Cycle

Chapter 9: Auditing the Revenue Cycle. IT Auditing & Assurance, 2e, Hall & Singleton. MANUAL PROCEDURES. Processing shipping orders 4 copies of Sales Order to warehouse; packing slip, shipping notice, stock release, file copy

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Auditing The Revenue Cycle

Auditing The Revenue Cycle. Prepared by: Sartini, S.E., M.Sc., Akt. Outline. Nature of the Revenue Cycle Inherent Risk Factors Audit objectives Control Activities Standard Substantive Tests. Nature of The Revenue Cycle.

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AUDITING THE REVENUE PROCESS

AUDITING THE REVENUE PROCESS. Major Processes in the Sales & Collections Cycle. Sale of goods and services (Revenue) Payments received for goods and services (Collection) Goods returned by and claims received from customers (Returns). Steps in the Revenue Process. Receiving customer orders

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CHAPTER 14 AUDITING THE REVENUE CYCLE Fall 2007

CHAPTER 14 AUDITING THE REVENUE CYCLE Fall 2007. Nature of the Revenue Cycle Inherent Risk Factors Audit objectives Control Activities Standard Substantive Tests. Nature of the Revenue Cycle. For a merchandising company, the classes of transactions in the revenue cycle include:

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TL 9000 Measurements Auditing the Validation Process

TL 9000 Measurements Auditing the Validation Process. Jerry Wilson TL 9000 Program Manager / Lead Auditor TÜV SÜD America , Inc. Focus.

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The Revenue Process

The Revenue Process. The Revenue Process. Board of Equalization December Board of Equalization Meeting Governor’s Executive Budget February Board of Equalization Meeting June Board of Equalization Meeting Constitutional Reserve Fund (Rainy Day Fund) Cash Flow Reserve Fund.

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Auditing the Revenue Cycle

Auditing the Revenue Cycle. Learning Objectives. After studying this chapter, you should: • Understand the operational tasks associated with the revenue cycle under different levels of technology. • Understand audit objectives related to the revenue cycle.

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Charge Capture Auditing …. How to Uncover Revenue Leakage

Charge Capture Auditing …. How to Uncover Revenue Leakage. Bridget Johnson, CIA, CCSA, Audit Supervisor Joanne Ouellet, CPA, CIA, Audit Senior The Methodist Hospital System. About Us: The Methodist Hospital System Overview. No. of Hospitals – 4 Total Net Patient Revenue - $1.2B

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IS Auditing Process

IS Auditing Process. INFS 6310 Dr. Charles H. Apigian capigian@mtsu.edu. Excerpts from Cannon, David L., (2008) â€œCISA; Certified Information Systems Auditor Study Guideâ€, 2 nd edition, SYBEX Publishing, CoBIT 4.1, and ISO17799. A Comprehensive Network Security Assessment.

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Revenue Protection Pilot Process Results

Revenue Protection Pilot Process Results. Mission Statement.

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Chapter 9: Auditing the Revenue Cycle

Chapter 9: Auditing the Revenue Cycle. IT Auditing & Assurance, 2e, Hall & Singleton. MANUAL PROCEDURES. Follow Figure 9-1 Obtaining & recording customers’ orders Document = SALES ORDER [Figure 9-2] One copy in “Open Order File” Approving credit

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Overview of ‘on-line’ process auditing

Overview of ‘on-line’ process auditing. ‘ the future of auditing… …is here’. Process effectiveness is influenced by many things, e.g. Risk Mgt. H&S. Asset Mgt. Teamwork. Budget. Outcomes / Results against targets. Inputs. Activity 1. Activity 2. Activity 3. Leadership. Competence.

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Auditing for Continuous Process Improvements

Auditing for Continuous Process Improvements. By Raeann Hofkin, CPP PA Statewide Conference September 2013. Raeann Hofkin, CPP. Biography: American Payroll Association 2012 Special Recognition Award Recipient Current Vice President Cordova First National Chapter

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The Process-Based Approach: Going Beyond Auditing to Assessing

qC. The Process-Based Approach: Going Beyond Auditing to Assessing. Presenter: Ron Sedlock the quality Catalyst 880 State Road 26 Melrose, Florida 32666 Phone: (352) 473-6095 E-mail: rsedlock@msn.com www.thequalitycatalyst.com. Select One. Obsessed with Sex and Booze!

562 views • 37 slides

The Value of Using the Process Approach for Internal Auditing

The Value of Using the Process Approach for Internal Auditing. Frank Sidorowicz TL 9000 Program Director Orion Registrar, Inc. Why are internal audits conducted?. Obtain factual input for management decisions? ---or--- Produce data needed to receive certification?

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Process Management Auditing

Process Management Auditing. October 2003  The High Performance Organisation Ltd. Given any process delegates will be able to : Plan and implement an effective process management audit/ assessment Report findings that add value to the business

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Budget Process General Revenue

Budget Process General Revenue. External Legislature Appropriates Sets Enrollment Growth Internal President Issues instructions/guidelines Institutional priorities/goals. Budget Process General Revenue (cont’d.). Divisions Prepare and submit requests

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HR Auditing Process - Accuprosys

Here is an article which explains you about HR Auditing Process

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Auditing The Revenue Cycle

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Process Auditing

Process Auditing. Identification of Processes Turtle Diagrams Approach. Process Auditing - Identification of Processes. Customer Oriented Processes (COPS)Customer Identified Processes. Identification of Processes. Customer Oriented Processes (COPS) Market Analysis / Customer Requirements

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What is revenue management process?

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