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Ais Romney 2006 Slides 11 The Expenditure Cycle

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HAPTER 11 The Expenditure Cycle: Purchasing and Cash Disbursements
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object]
EXPENDITURE CYCLE BUSINESS ACTIVITIES ,[object Object],[object Object],[object Object],[object Object],[object Object]
EXPENDITURE CYCLE BUSINESS ACTIVITIES ,[object Object],[object Object],[object Object],[object Object],[object Object]
ORDERING GOODS, SUPPLIES, AND SERVICES ,[object Object],[object Object],[object Object],[object Object]
ORDERING GOODS, SUPPLIES, AND SERVICES ,[object Object],[object Object],[object Object],[object Object],[object Object]
ORDERING GOODS, SUPPLIES, AND SERVICES ,[object Object],[object Object],[object Object],[object Object],[object Object]
ORDERING GOODS, SUPPLIES, AND SERVICES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
ORDERING GOODS, SUPPLIES, AND SERVICES ,[object Object],[object Object],[object Object],[object Object],[object Object]
ORDERING GOODS, SUPPLIES, AND SERVICES ,[object Object]
ORDERING GOODS, SUPPLIES, AND SERVICES ,[object Object],[object Object],[object Object],[object Object],[object Object]
ORDERING GOODS, SUPPLIES, AND SERVICES ,[object Object],[object Object],[object Object]
ORDERING GOODS, SUPPLIES, AND SERVICES ,[object Object],[object Object],[object Object],[object Object]
ORDERING GOODS, SUPPLIES, AND SERVICES ,[object Object],[object Object],[object Object],[object Object],[object Object]
ORDERING GOODS, SUPPLIES, AND SERVICES ,[object Object],[object Object],[object Object],[object Object],[object Object]
ORDERING GOODS, SUPPLIES, AND SERVICES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
ORDERING GOODS, SUPPLIES, AND SERVICES ,[object Object],[object Object],[object Object],[object Object],[object Object]
ORDERING GOODS, SUPPLIES, AND SERVICES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
ORDERING GOODS, SUPPLIES, AND SERVICES ,[object Object],[object Object]
ORDERING GOODS, SUPPLIES, AND SERVICES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
ORDERING GOODS, SUPPLIES, AND SERVICES ,[object Object],[object Object],[object Object]
ORDERING GOODS, SUPPLIES, AND SERVICES ,[object Object],[object Object],[object Object],[object Object],[object Object]
ORDERING GOODS, SUPPLIES, AND SERVICES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
ORDERING GOODS, SUPPLIES, AND SERVICES ,[object Object],[object Object],[object Object],[object Object],[object Object]
ORDERING GOODS, SUPPLIES, AND SERVICES ,[object Object],[object Object],[object Object]
ORDERING GOODS, SUPPLIES, AND SERVICES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
ORDERING GOODS, SUPPLIES, AND SERVICES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
ORDERING GOODS, SUPPLIES, AND SERVICES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
ORDERING GOODS, SUPPLIES, AND SERVICES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
EXPENDITURE CYCLE BUSINESS ACTIVITIES ,[object Object],[object Object],[object Object],[object Object],[object Object]
RECEIVING AND STORING GOODS ,[object Object],[object Object],[object Object],[object Object],[object Object]
RECEIVING AND STORING GOODS ,[object Object],[object Object],[object Object],[object Object],[object Object]
RECEIVING AND STORING GOODS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
RECEIVING AND STORING GOODS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
RECEIVING AND STORING GOODS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
RECEIVING AND STORING GOODS ,[object Object],[object Object],[object Object]
RECEIVING AND STORING GOODS ,[object Object],[object Object],[object Object],[object Object]
RECEIVING AND STORING GOODS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
RECEIVING AND STORING GOODS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
EXPENDITURE CYCLE BUSINESS ACTIVITIES ,[object Object],[object Object],[object Object],[object Object],[object Object]
PAYING FOR GOODS AND SERVICES ,[object Object],[object Object],[object Object]
PAYING FOR GOODS AND SERVICES ,[object Object],[object Object],[object Object]
PAYING FOR GOODS AND SERVICES ,[object Object],[object Object],[object Object],[object Object]
PAYING FOR GOODS AND SERVICES ,[object Object],[object Object],[object Object],[object Object],[object Object]
PAYING FOR GOODS AND SERVICES ,[object Object],[object Object],[object Object],[object Object]
PAYING FOR GOODS AND SERVICES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
PAYING FOR GOODS AND SERVICES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
PAYING FOR GOODS AND SERVICES ,[object Object],[object Object],[object Object]
PAYING FOR GOODS AND SERVICES ,[object Object],[object Object],[object Object]
PAYING FOR GOODS AND SERVICES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
PAYING FOR GOODS AND SERVICES ,[object Object],[object Object],[object Object],[object Object],[object Object]
PAYING FOR GOODS AND SERVICES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
PAYING FOR GOODS AND SERVICES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
PAYING FOR GOODS AND SERVICES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
REVIEW OF EXPENDITURE CYCLE ACTIVITIES ,[object Object],[object Object],[object Object]
PARTIAL ORGANIZATION CHART FOR UNITS INVOLVED IN EXPENDITURE CYCLE ,[object Object],[object Object]
PARTIAL ORGANIZATION CHART FOR UNITS INVOLVED IN EXPENDITURE CYCLE ,[object Object],[object Object]
PARTIAL ORGANIZATION CHART FOR UNITS INVOLVED IN EXPENDITURE CYCLE ,[object Object]
PARTIAL ORGANIZATION CHART FOR UNITS INVOLVED IN EXPENDITURE CYCLE ,[object Object]
PARTIAL ORGANIZATION CHART FOR UNITS INVOLVED IN EXPENDITURE CYCLE ,[object Object]
CONTROL: OBJECTIVES, THREATS, AND PROCEDURES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
CONTROL: OBJECTIVES, THREATS, AND PROCEDURES ,[object Object],[object Object],[object Object],[object Object]
CONTROL: OBJECTIVES, THREATS, AND PROCEDURES ,[object Object],[object Object],[object Object]
CRIME TIME ,[object Object],[object Object]
CRIME TIME ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
CRIME TIME ,[object Object],[object Object],[object Object],[object Object]
CRIME TIME ,[object Object],[object Object],[object Object],[object Object],[object Object]
CRIME TIME ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
CRIME TIME ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
CRIME TIME ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THREATS IN ORDERING GOODS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THREATS IN ORDERING GOODS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THREATS IN ORDERING GOODS ,[object Object],[object Object],[object Object],[object Object],Return to Threat Menu Go To Next Threat
THREATS IN ORDERING GOODS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THREATS IN ORDERING GOODS ,[object Object],[object Object],[object Object],Return to Threat Menu Go To Next Threat
THREATS IN ORDERING GOODS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THREATS IN ORDERING GOODS ,[object Object],[object Object],[object Object],[object Object],Return to Threat Menu Go To Next Threat
THREATS IN ORDERING GOODS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THREATS IN ORDERING GOODS ,[object Object],[object Object],[object Object],Return to Threat Menu Go To Next Threat
THREATS IN ORDERING GOODS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THREATS IN ORDERING GOODS ,[object Object],[object Object],Return to Threat Menu Go To Next Threat
THREATS IN ORDERING GOODS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THREATS IN ORDERING GOODS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Return to Threat Menu Go To Next Threat
THREATS IN ORDERING GOODS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THREATS IN ORDERING GOODS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Return to Threat Menu Go To Next Threat
THREATS IN ORDERING GOODS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Return to Threat Menu Go To Next Threat
THREATS IN RECEIVING AND STORING GOODS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THREATS IN RECEIVING AND STORING GOODS ,[object Object],[object Object],[object Object],[object Object],[object Object],Return to Threat Menu Go To Next Threat
THREATS IN RECEIVING AND STORING GOODS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THREATS IN RECEIVING AND STORING GOODS ,[object Object],[object Object],Return to Threat Menu Go To Next Threat
THREATS IN RECEIVING AND STORING GOODS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THREATS IN RECEIVING AND STORING GOODS ,[object Object],[object Object],[object Object],[object Object],[object Object],Return to Threat Menu Go To Next Threat
THREATS IN APPROVING AND PAYING VENDOR INVOICES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THREATS IN APPROVING AND PAYING VENDOR INVOICES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THREATS IN APPROVING AND PAYING VENDOR INVOICES ,[object Object],[object Object],Return to Threat Menu Go To Next Threat
THREATS IN APPROVING AND PAYING VENDOR INVOICES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Return to Threat Menu Go To Next Threat
THREATS IN APPROVING AND PAYING VENDOR INVOICES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Return to Threat Menu Go To Next Threat
THREATS IN APPROVING AND PAYING VENDOR INVOICES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THREATS IN APPROVING AND PAYING VENDOR INVOICES ,[object Object],[object Object],[object Object],Return to Threat Menu Go To Next Threat
THREATS IN APPROVING AND PAYING VENDOR INVOICES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Return to Threat Menu Go To Next Threat
THREATS IN APPROVING AND PAYING VENDOR INVOICES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THREATS IN APPROVING AND PAYING VENDOR INVOICES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THREATS IN APPROVING AND PAYING VENDOR INVOICES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THREATS IN APPROVING AND PAYING VENDOR INVOICES ,[object Object],[object Object],[object Object],[object Object],[object Object]
THREATS IN APPROVING AND PAYING VENDOR INVOICES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Return to Threat Menu Go To Next Threat
GENERAL CONTROL ISSUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
GENERAL CONTROL ISSUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
GENERAL CONTROL ISSUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
GENERAL CONTROL ISSUES ,[object Object],[object Object],[object Object],Return to Threat Menu Go To Next Threat
GENERAL CONTROL ISSUES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Go To Next Threat Return to Threat Menu
EXPENDITURE CYCLE INFORMATION NEEDS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
EXPENDITURE CYCLE INFORMATION NEEDS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
EXPENDITURE CYCLE INFORMATION NEEDS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
EXPENDITURE CYCLE INFORMATION NEEDS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
EXPENDITURE CYCLE INFORMATION NEEDS ,[object Object],[object Object],[object Object],[object Object]
SUMMARY ,[object Object],[object Object],[object Object],[object Object],[object Object]
SUMMARY ,[object Object],[object Object]

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