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SALES PROCESS FLOWCHART

CASH DISBURSEMENTS FLOWCHART


START

Are you responsible for


END, FLOWCHART DOES
cash disbursements? No
NOT APPLY.

Yes

Is there adequate Are other procedural


controls sufficient? There is a deficiency in
segregation of duties?
No No Are there mitigating internal controls that must be
Answer questions Answer questions No
1-11 12-17 circumstances? rectified by additional
procedures and monitoring

Yes
Yes
Yes
Develop action plan
Continue to document Continue to document
internal controls internal controls
END

Do you prepare and/or authorize Continue to document


No
the disbursement documents? internal controls
Answer questions
18-32

Yes

Are you responsible for bank


reconciliation? No Continue to document
Answer questions internal controls
33-39

Yes

Are the procedural There is a deficiency in


controls adequate? Are there mitigating internal controls that must be
No No
Answer questions circumstances? rectified by additional
40-44 procedures and monitoring

Yes Yes

File evaluation File evaluation Develop action plan

END END END

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