無料体験レッスン
内部監査の結果について報告しよう
作成したスクリプトは講師により添削されます。
I would like to explain the audit results.
One issue is found.
In the area of finance closing process, one entertainment expense are mistakenly recorded. The underestimated amount is 500K$ that will impact on the Financial statement.
The expected cause of this issue is double checking by supervisor approver are not conducted due to the busy operation.
Thus, we would recommend the following two things.
One, you correct the amount in the financial statement as soon as possible.
Two, you establish and enhance double checking process by supervisor.
Please let us know your corrective actions and its due date.
I would like to explain the audit results.
One issue was found.
In the area of the financial closing process, one entertainment expense is mistakenly recorded. The underestimated amount is 500K$ and that will impact on the Financial statement.
The expected cause of this issue is double-checking by the supervisor/approver was not conducted due to busy operation.
Thus, we would recommend the following two things.
One, you correct the amount in the financial statement as soon as possible.
Two, you establish and enhance the double-checking process by the supervisor.
Please let us know your corrective actions and their due date.
The following process is recommended, for example, the person in charge makes the draft of the expense record and then, its supervisor checks the draft report along with the evidence. The process to be validated by supervisor(e.g. whether the record and evidence match) before official recording. Is it clear for you?
The following process is recommended, for example, the person in charge makes the draft of the expense record and then, the supervisor checks the draft report along with the evidence. The process is to be validated by the supervisor(e.g. whether the record and evidence match) before official recording. Is it clear for you?
When you correct the error, the following procedure is recommended.
1st: Please reverse the incorrect amount in the journal entry.
2nd:Please recalculate the correct amount again.
3rd:Please input the correct amount in the new journal entry.
If the above is finished, please share us the copy of the entry as the evidence.
Feel free to ask us with any questions or concerns.
When you correct the error, the following procedure is recommended.
1st: Please reverse the incorrect amount in the journal entry.
2nd: Please recalculate the correct amount again.
3rd: Please input the correct amount in the new journal entry.
If the above is finished, please share with us the copy of the entry as the evidence.
Feel free to ask us any questions or concerns.
関連単語
- reliability（信頼性）
- audit report（監査報告書）
- purpose（目的）
- audit items（監査項目）
- subject（対象）
関連フレーズ
- This time, we investigated the sales department as a subject.（今回は、営業部門を題材に調査しました。）
- The purpose of an audit is to ensure the reliability of financial reporting.（監査の目的は、財務報告の信頼性を確保するためのものです。）
- As an audit item, we conducted a business interview with the person in charge of the site.（監査項目として、現場ご担当者様へ業務ヒアリングを行いました。）
- For billing, there were no problems.（請求書発行に関しては、問題ありませんでした。）
- With respect to orders received, two verification errors were found in the invoices.（受注については、請求書に2件の確認ミスがありました。）
こんな方にオススメ
2,7,11,13 Add a definite article as a determiner for a specified noun
3 Use an adjective to naturally express what relates to finances
4 Use a singular be-verb to naturally express the state of being of a singular noun
5 Add the conjunction word to naturally join together the different aspects of the sentence
6,12 Add a hyphen for the correct spelling
8 Add the symbol to help indicate that you are expressing alternatives
10 You are generalizing, so there is no need for a definite article
14 Use a plural pronoun to refer to a plural noun