AASC
Đánh giá rủi ro & Kiểm soát nội bộ
Tài sản cố định
Trờng hợp Rủi ro
Không thực hiện kiểm kê tài sản cố
định (đặc biệt đối với những công ty
có tài sản di chuyển nh máy tính xách
tay).
Các thông tin về đăng ký tài sản không
đầy đủ nhằm tránh việc xác định các
tài sản riêng biệt hoặc không đợc điều
chỉnh trên sổ cái.
Các khoản chi phí lãi vay, nhân công,
chi phí chung không đợc vốn hoá.
Chi phí tạo nên giá trị của toà nhà
không đợc tập hợp đầy đủ
Chi phí khấu hao đợc ớc tính theo thời
gian sử dụng hữu ích hoặc trên cơ sở
giá trị thu hồi của tài sản
Chính sách khấu hao không đợc xem
xét lại hàng năm.
Có thay đổi trọng yếu về mức độ sửa
chữa và bảo dỡng tài sản.
There is inadequate insurance cover
over fixed assets.
There has been exceptional usage,
technological change or other factors
which may affect the useful life of the
asset.
Safeguard controls
Physical protection of fixed assets against

INTANGIBLE FIXED ASSETS
Condition Possible reasons/risks
♦ Substantial acquisition activity exists.
♦ The client has commenced valuing
brand names and other intangibles in
the balance sheet.
♦ The recoverability of intangible assets
is not subject to regular evaluation.
♦ Large amounts of research and
development expenditure are
undertaken.
♦ Failure to identify intangible assets
when the purchase method of
accounting for business combinations
is applied.
♦ There may be insufficient evidence to
justify the valuation of the brand.
♦ Failure to recognise the need for or to
account for write downs or to adjust
the amortisation period.
♦ Research and development
expenditure is incorrectly classified
between pure and applied research and
development resulting in the incorrect
accounting treatment.
INVESTMENTS
Condition Possible reasons/risks
♦ Substantial investments in related
parties exist.
♦ Investments are made in unlisted

♦ Lack of regular monitoring of long
term contracts (eg no costs to
completion calculations)
♦ Obsolete or unsaleable stock is not
recognised. There has been a change
in method of stock costing.
♦ Provision for slow moving or
unsaleable stocks has been made
♦ Obsolete or slow moving stock is not
recognised.
♦ Future large losses may arise on
contracts and no provision has been
made.
♦ No basis assess and provide for
foreseeable losses on long-term
contracts.
8/2005 Trang 4
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AASC
§¸nh gi¸ rñi ro & KiÓm so¸t néi bé
TRADE DEBTORS
Condition Possible reasons/risks
♦ There is no credit control function or
the function is inadequate in assessing
credit worthiness, chasing up overdue
debts or resolving disputes.
♦ The sales order system does not
incorporate adequate checks over the
current credit status of customers
before accepting and processing

long credit period before paying. Cash
payments are being misappropriated.
The ageing program does not work
properly.
♦ Sales are overstated. The quality of
goods sold is unacceptable, leading to
returns. The correct goods were
despatched (quantity and/or
description) but at the wrong price (or
discount). The wrong goods were
despatched (quantity and/or
description) when compared with
either the order or the invoice. Cash
receipts are being misappropriated.
♦ Changes in circumstances mean the
formulae are no longer appropriate.
♦ Current period sales and profits are
distorted.
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