Flashcards
IC threats per process step in each cycle
Cards in this deck (23)
- 1IC threats verkoop GENERAL (4)1. inaccurate/invalid amsterdata
2. Unauthorized disclsoure of sensitive information
3. loss or destruction of data
4. poor performance - 2IC threats verkoop Sales Order Entry (5)5. Incomplete / inaccurate orders
6. invalid orders
7. uncollectible accounts
8. stockouts or excess inventory
9. loss of customers - 3IC threats verkoop Shipping (3)10. picking the wrong items or the wrong quantity
11. theft of inventory
12. shipping errors (delays, failure to ship, wrong quantity, wrong items, wrong address, duplication) - 4IC threats verkoop Billing (4)13. failure to bill
14. billing errors
15. posting errors in accounts receivable
16. inaccurate or invalid credit memos - 5IC threats verkoop Cash collection (2)17. Theft of cash
18. Cash flow problems - 6IC maatregelen inkoop Ordering 5-115.stockouts and exess inventory
6. purchasing items not needed
7. purchasing at inflated prices
8. purchasing goods of inferiror quality
9. unreliable suppliers
10. purchasing from unauthorized suppliers.
11. kickbacks - 7IC maatregelen inkoop Receiving 12-1512. accepting unordered items
13. mistakes in counting
14. not verifying receipt of services
15. theft of inventory - 8IC maatregelen inkoop Approving supplier invoices 16-1716. Errors in supplier invoices
17. mistakes in posting to accounts payable - 9IC maatregelen inkoop cash disbursements 18-2318. failure to take advantage of discounts for prompt payment
19. paying for items not received
20. duplicate payments
21. theft of cash
22. check alteration
23. cash flow problems - 10Productie product design 4. (1)4. poor product design resulting in excess costs
- 11Productie planning and scheduling 5. (1)5. over and underproduction
- 12Productie Production operations 6-116. Theft of inventory
7. theft of fixed assets
8. poor production performance
9. skuboptimal investment in fixed assets
10. loss of inventory or fixed assets due to fire or other disasters
11. disruption of operations - 13Productie cost accounting 12-1412. inaccurate cost data
13. inappropriate allocation of overhead costs
14. Misleading reports - 14HRM Algemeen 4-54. hiring unqualified or larcenous employees
5. violations of employment laws - 15HRM Update payroll master data 6-76. Unauthorized changes to payroll master data
7. Inaccurate updating of payroll master data - 16HRM Validate time and attendance data 88. inaccurate time and attendance data
- 17HRM prepar epayroll 99. errors in processing payroll
- 18HRM disburse payroll 1010. theft or fraudulent distribution of paychecks
- 19HRM Disburse payroll taxes and miscellaneous deductions 11-1311. failure to make required payments
12. untimely payments
13. inaccurate payments - 20Grootboek Update general ledger 4-54. inaccurate updating of general ledger
5. unauthorized journal entries - 21Grootboek post adjusting entries 6-76. inaccurate adjusting entries
7. unauthorized adjusting entries - 22Grootboek Prepare financial statements 8-98. Inaccurate financial statements
9. fraudulent financial reporting - 23Grootboek produce managerial reports 1010. poorly designed reports and graphs
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- Flashcards on IC threats per process step in each cycle, created by Rolf Hodel on 21/10/2018.
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- Rolf Hodel
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