💯的魔法 QQ807698191
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求大神解题,急求 the board of trustees of a local church is concerned about the internal accounting controls for the offering collections made at weekly services. the trustees ask you to serve on a three-person audit team with the internal auditor of a local college and a CPA who has just joined the church. the church's board of trustee has delegated responsibility for the financial management and audit of the financial records to the finance committee. this group prepares the annual budget and approves major disbursements. it is not involves in collections or record-keeping. no audit has been made in recent years because the same trusted employee has kept church records and served as financial secretary for 15 years. the church does not carry any fidelity insurance. the collection at weekly service is taken by a team of ushers who volunteer to serve one month . the ushers take the collection plates to a basement office at the rear of the church .they hand their plates to the head usher and return to the church service . after all plates have been turned in , the head usher counts the cash received. the head usher then places the cash in the church safe along with a notation of the amount counted. the head usher volunteers to serve for 3 months The next morning, the financial secretary opens the safe and recounts the collection. The secretary without 150-200 in cash, depending on the cash expenditures expected for the week, and deposits the remainder of the collections in the bank. To facilitate the deposit, church members who contribute by check are asked to make their checks payable to ''Cash.'' answer the following. (a) Indicate the weaknesses in internal accounting control over the handling of collections. (b) List the improvements in internal control procedures that you plan to make at next meeting of the audit team for (1) the ushers, (2) the head usher, (3) the financial secretary, and (4) the finance committee. (c) What church policies should be changed to improve internal control? 好心的大神请用英文解题,急求不胜感激
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