CHAPTER 9

Expenditures Processes and Controls–Purchases

STUDY OBJECTIVES

This chapter will help you gain an understanding of the following concepts:

images An introduction to expenditures processes

images Purchasing processes and the related risks and controls

images Purchase return processes and the related risks and controls

images Cash disbursement processes and the related risks and controls

images An overview of IT systems of expenditure and cash disbursement processes that enhance the efficiency of expenditures processes

images Computer-based matching of purchasing documents and the related risks and controls

images Evaluated receipt settlement systems and the related risks and controls

images E-business and electronic data interchange ...

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