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Tan
2010-44012
Green Mountain Coffee Roasters, Inc. was founded in 1981 and began as a small caf in
Waitsfield, Vermont, roasting and serving premium coffee on its premises. As task to review
Green Mountains internal controls over its payroll and fixed asset procedures, the following are
the weaknesses of the companys systems (as modeled according t the six physical control
activities specified in the SAS 78/COSO control model):
Internal Control
Transaction Authorization
Payroll System
It should be determined if
acquired is of high-value
supervisor in processing
should be an independent
approval process to
cost-benefit basis.
The AP department,
time responsible in
delivered.
functions should be
process.
inventory accounts.
Supervision
Accounting Records
Access Controls
Independent Verification
There should be an
independent paymaster to
calculations of
depreciation of fixed
to a payroll fraud)
disbursement voucher