What Are The Incompatible Positions With Accounting?

In the standard of internal accounting control issued by the Ministry of finance, propose The issue of "separation of incompatible duties".

The so-called incompatible duties refer to those who are from one person. To serve as It is possible for errors and fraudulent practices to cover up their mistakes and malpractices. The core of separation of incompatible duties is "internal containment". It requires every business to be processed by two or more departments or personnel, so that the work of a single person or department must be consistent with or related to the work of other people or departments, and is subject to supervision and restriction by them. The establishment and implementation of the internal control system must follow the principle of division of labor with incompatible duties.

Every business can not be handled entirely by one person.

For example, the storekeeper is responsible for the collection, delivery, storage and management of raw materials, and is responsible for registering the quantity of raw materials, while the relevant accounting treatment is accountable by accountants.

(3) a sound and strict credential system.

Under normal circumstances, the unit's economic business activity Usually, it can be divided into five steps: authorization, issuance, approval, execution and recording. If each of these steps has relatively independent personnel or departments to carry out or execute separately, they will be able to ensure the separation of incompatible duties and facilitate the play of internal control. Generally speaking, the main incompatible duties that should be separated within the unit are:

(1) a position authorized to carry out an economic business and perform the business shall be separated. If a person has the right to decide or approve the procurement of materials, he or she may not serve as a purchaser at the same time.

(2) the duties of performing certain economic activities and auditing these economic businesses must be separated.

(3) the duties of carrying out an economic business and recording the business must be separated, for example, the sales personnel can not serve as an account bookkeeping at the same time.

(4) the custody of certain properties and materials and the recording of their duties must be separated.

5. The duties of keeping certain property and checking the number of real accounts and account keeping must be separated.

The duty to record the subsidiary ledger and record the general ledger must be separated.

The duties of registration journal and general ledger should be separated.