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What is Revenue Cycle Auditing Procedures about?

This document summarizes controls over the revenue cycle for both manual and computerized systems. It describes procedures for order entry, credit approval, shipping, billing, cash receipts and inventory management. Controls discussed include input controls like credit authorization and data validation. Batch controls are used to reconcile transaction volumes. Process controls restrict access and use techniques like file update controls and transaction codes to monitor processing steps. The purpose is to he

Author

rclaguna

Language

EN