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What are the specefic control procedures of benchmarking
Specific control procedures must be in place which include:
O Organisational structure (clear lines of responsibility and authority)
A Authorisation (approval of transactions or limits)
P Personnel (recruitment of trustworthy individuals and the right training)
S Supervision (discourages fraud and improves quality data entry when the work is complex)
P Physical (physical barriers to prevent theft)
A Accounting (reconciliation's, trial balances and input controls)
S Segregation of duties (separate responsibilities between those that record, process and initiate, such as the receipt, recording and banking of cash)
M Management (internal audit, regular review of management accounts and exception reporting)
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It is the organized and established firms that constitute the venture capital industry.
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