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Describe the controls that need to be implemented into the system to mitigate the risks in the given scenario.

Home, - Describe the controls that need to be implemented

Question - ABC Limited has recently observed some growth in their sales. The company has managed its expenditure cycle activities through a paper and pencil-based system. In response to this rapid growth, the company decided to configure a new expenditure cycle using the basic technology. The head of the accountant is mainly concerned about the business activities of the following departments:

Purchasing Department;

Receiving Department; and

Account Payable Department.

a) Based on the above information, discuss the uncontrolled risks associated with the system as currently configured?

Answer - Uncontrolled risks are

Risk related to human errors while posting the account receivable.

There can be human errors in posting of the account payable. These errors can lead to the wrong entries in the account receivable. This can cause the flaws in the financial reporting.

Risk is associated with vendor selection

There can be wrong selection of the vendor as there is specific process for the selection of the vendor. The vendor which product he bad quality of the goods can be selected.

Risk related to the inaccurate inventory records

The purchasing department can have the inaccurate records of the inventory which can lead to increase in the costs of the inventory.

b) Describe the controls that need to be implemented into the system to mitigate the risks in the given scenario.

Answer - Verification and Validation of the accounts payable

The records which are posted in the accounts payable must be verified and validated in order to prevent the wrong entries in the accounts payable.

Cross checking of the inventory records

The inventory records must be cross checked in order to preven the order to the wrong items in the organization and prevention of the increase in the inventory costs.

Auditing

There should be auditing of the financial statements from time to time in order to prevent the financial risks.


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