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内部控制流程手册（财务管理版）流程编号:8.6版本号:2002-1项目生效日期修改版本编制人：资金管理流程-支票管理失效序号批准人：序号日期1.1适用范围本流程适用于公司对支票保管和使用管理。1.2控制目的对支票的保管和使用进行规范和健全以保证支票保管和使用的安全性、完整性。1.3执行部门财务部1.4关键控制点1.1安全性支票的使用必须经过合适的审批程序1.2安全性对未使用的空白支票和作废支票进行定期盘点和不定期的抽...
Inthe“TypingErrors”example,typingerrorsarelistedontheleft,withfrequencytallied,byday,acrossthepage.Again,thenumberoferrorsperdayisrelativelyconsistent,butitisclearthatpunctuationandspellingarethetwobiggestproblems.Togethertheyaccountfor62%ofthemistakes.Thus,formaximumimpact,effortsshouldbeconcentratedonremedyingthesetwotypesofmistakes.TYPINGERRORSMistakesMarchTotal789Centering8Spelling23Punct...
Inthe“BearingDefects”example,thetypeofdefectislisteddowntheleftsideofthepageandthefrequencyofitsoccurrenceisrecorded(byday)acrossthepage.Defectsbytypeanddayaretotaledtofacilitateanalysisandpinpointproblems.Inthiscase,itappearsthatdefectsoccurfairlyconsistentlyfromdaytoday,andthatweightandsizeaccountfor76%ofthedefects.Thus,ifthesetwoproblemscouldbesolved,76%oftheerrorscouldbeeliminated.BEARING...
