Objectives of review of sales and distribution policies and programs :
1. To determine whether sales and distribution policies and programs are adequately documented
2. To determine whether sales and distribution policies and programs are approved by the appropriate authority.
3. To determine that sales and distribution policies are matching with the overall corporate objective.
4. To determine whether maker checker and approver concept exist in the framing, approval and implementation of policies.
5. To check whether the distribution program is able enough to serve customers of all regions.
6. Whether controls are in place in the process to ensure accountability is established as early as possible at all points along the accountability chain.
7. Whether segregation of duties, or mitigating controls, exists within transaction processing authorization, custody, and recording functions. Separation of duties exists between the various types of transaction processing (e.g., Discount approval, selection of mode of transportation. Accounts receivable etc).
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