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