Tham khảo tài liệu tiếng anh chuyên nghành kết toán kiểm toán - phần 5 , tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | INTERNAL CONTROL IN THE MERCHANDISING ENVIRONMENT: The basic elements of control are common to most businesses. However, the merchandiser must pay special attention to several unique considerations. Foremost is asset control. Obviously, the retailer has a huge investment in inventory, and that inventory is not easily "isolated." As a result, theft and spoilage are all too common. Retailers should go to great lengths to protect against these costly events. Lets think, for a moment, about walking through an electronics retail store. Upon entering the front door, you may first notice "architecturally pleasing" barricades (like planter boxes or posts) to prevent crash entry. Next you may be greeted by a doorman (guard), who perhaps oversees separate entrances and exits, and is responsible for matching receipts to goods leaving the store. Of course, there is the ever-present sensor that will lock down the exit if a hidden sensor has not been deactivated at check out. And, a quick glance up reveals that you are on "candid" camera! As you stroll the store, you may note that the most expensive items are display only; to get the one you want to buy, you present a claim ticket at a caged area. Only authorized employees can enter that area. At check out, point-of-sale terminals must be accessed with a key that is assigned to an employee. The terminal knows who checked-out the sale. In addition, an employee may look inside the box that contains the item you are buying, compare you to your picture ID, and so forth. In general, the goal is simple -- make sure that only purchased merchandise gets out of the store. Several times daily, the cash drawers in the terminals will be pulled (replaced with another) and their contents audited. Daily bank runs (maybe via armored courier) will occur to make sure that funds are quickly and safely deposited in the bank. These controls are what you see on the "front end" of the business. Behind the scenes, a lot more is going on. Next, we will contemplate the purchasing cycle controls.
