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(共18张PPT)
Chapter 16General Ledger and Reporting System16-Learning ObjectivesDescribe the information processing operations required to update the general ledger and to produce reports for internal and external users.Identify the major threats in general ledger and reporting activities and evaluate the adequacy of various control procedures for dealing with them.Understand the implications of new IT developments, such as XBRL, and changes in external reporting requirements, such as IFRS, for the design and operation of the general ledger and reporting system.Discuss how tools such as responsibility accounting, balanced scorecards, and graphs can be used to provide information managers need to effectively monitor performance.16-General Ledger and Reporting16-General Ledger and ReportingPrimary function is to collect and organizeThe accounting cycle activitiesFinancing activitiesInvesting activitiesBudget activitiesAdjustments16-General Ledger and Reporting ActivitiesUpdate general ledgerPost adjusting entriesPrepare financial statementsProduce management reports16-General Ledger and Reporting General ThreatsInaccurate or invalid general ledger dataUnauthorized disclosure of financial statementLoss or destruction of data16-General Ledger and Reporting General ControlsData processing integrity controlsRestriction of access to general ledgerReview of all changes to general ledger dataAccess controlsEncryptionBackup and disaster recovery procedures16-Update General Ledger ThreatsInaccurate updating of general ledgerUnauthorized journal entries16-Update General Ledger ControlsData entry processing integrity controlsReconciliations and control reportsAudit trail creation and reviewAccess controlsReconciliations and control reportsAudit trail creation and review16-Post Adjusting Entries ThreatsInaccurate adjusting entriesUnauthorized adjusting entries16-Post Adjusting Entries ControlsData entry processing integrity controlsSpreadsheet error protection controlsStandard adjusting entriesReconciliations and control reportsAudit trail creation and reviewAccess controlsReconciliations and control reportsAudit trail creation and review16-Prepare Financial Statement ThreatsInaccurate financial statementsFraudulent financial reporting16-Prepare Financial Statement ControlsProcessing integrity controlsUse of packaged softwareTraining and experience in applying IFRS and XBRLAudits16-eXtensibleBusiness Reporting Language (XBRL)WithoutWith16-XBRLInstance DocumentContains data from financial statementsMarked up or tagged with data describing the dataEach piece of data in XBRL is an elementTaxonomySet of files defining the various elements and the relationships between themA schemaContains the definitions of every element that could appear in an instance documentLinkbasesDescribes relationships between elementsReferenceIdentifies relevant authoritative pronouncementsCalculationSpecifies how to combine elementsPresentationHow to group elementsLabelAssociates human-readable labels with elements16-Produce Management Reports ThreatsPoorly designed reports and graphs16-Produce Management Report ControlsResponsibility accountingBalanced scorecardTraining on proper graph design16-Balanced ScorecardA report that provides a multidimensional perspective of organizational performanceReflecting four perspectives of the organizationFinancialCustomerInternal operationsInnovation and learningShowing goals and measuresTargetsActual16-

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