Cash Internal Controls

In this essay, the cash and its equivalents internal controls have been studied, so that beside the brief introduction of the internal control structures, we have focused on the description and the analysis of the cash controls and its equivalents, size (small, medium, or big), activity range (internal or external), and the activity types (banks or others). In every level, the controls are divided into five groups: receipt controls(including the receipts by the bank accounts),pay controls(including paying from the bank accounts),revolving fund controls, physical protection controls ,and proper controlling and managing the cash; and every group have been reviewed and analyzed separately. There are two differences between this essay and the other essays. The first difference is about focusing on the role of information technology in every type of controls. From this point of view, the necessary cash controls, according to the mechanical and online cash transaction systems, have been divided into two groups(the necessary controls in the traditional system, and the necessary controls using the information technology), and each one has been studied separately. The second difference is the special focus on the controls in the state units. According to the existence of the budgeting systems and the special regulations about the state units, the controls in such situations, have been reviewed and analyzed in a separate chapter at the end of the essay.

کلیدواژه ها:

cash controls ، cash equivalent ، computer controls ، control structure