Modern Trends in the Control of Accounting Payments

Day 1: The Control System of Accounting Payments

• Understanding the concept of controlling payments and its application in accounting.
• Exploring administrative control, including the preparation of control reports.
• Financial control: key financial criteria, performance indicators, and measuring success.
• Analysing the effectiveness of financial control systems.

Day 2: The Follow-Up Process in Accounting Payments

• Identifying the different types of follow-up processes in accounting payments.
• Steps involved in follow-up: reporting, measuring deviations, and treatments.
• Reviewing the models used in the follow-up process for payment control.
• Preparing and understanding follow-up reports.

Day 3: Accounting Payments Using Computer Applications & Financial Reporting

• The role of computer applications in financial systems and payment control.
• Computerization of personnel systems and its impact on accounting payments.
• Understanding and using different types of financial reports.
• Auditors' financial report reviews: conservatism and the importance of accurate reporting.

Day 4: Documents and Records in Payment Control

• Methods for analysing final accounts to ensure accuracy and regularity.
• Comparing samples with documents and files for consistency.
• Techniques for auditing financial and statistical books to verify compliance with financial instructions and regulations.
• Reviewing institutional financial records for correctness and adherence to accounting standards.

Day 5: Internal Controls and Compliance with Financial Systems

• Understanding the application of internal controls in financial systems.
• Identifying the necessary means for internal control and ensuring compliance with financial instructions.
• Techniques for ensuring that systems cover the required internal controls.
• Q&A session to clarify concepts and address any remaining questions.