Accounting Project

Accounting Project

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Storyboard Text

  • Oh I learned that back in Accounting 101!
  • Could you tell me the six internal control principles?
  • 1. Establish responsibilities- Limiting access to authorized personnel
  • 2. Segregation of duties- Different individuals should be responsible for related activities
  • 3. Document procedures- Pre-numbered documents should be accounted for
  • 4. Physical controls- Safes & vaults, time clocks, sensors to deter theft, alarms, computer passwords
  • 5. Internal independent Verification- Records are verified by an independent employee. 6. Human resource controls- Background checks, bond employees that handle cash, and cycle employees' responsibilities
  • You're hired!
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