INTERNAL CONTROL AND

FLOW CHART ANALYSIS

Accounting
Department
 ADMISSION TO BILLING

REGISTRA ACCOUNTING
R Payment
for tuition
ADMISSIO fee Checking
N Payment by
Billin Controller
(register & for Promissory
g
choose enrollment Note
subjects) VC
Finance
IT
DEPARTMENT REGISTRA
PAYMENT RISK Billing Risk Corrective Action External
-if the person in- -if the IT -the students R
Auditor
charge will manipulate personnel will should ask the
the payment. manipulate the registrar and
billing statement accounting office
Corrective Action if they have
-the VC Finance will queries.
check the transactions -the IT Head
at the end of the day. regularly checks
(Daily Cash Summary) the system if they
 HUMAN RESOURCE TO PAYROLL

HUMAN PAYROLL
RESOURCE CLERK

Sums up the
Approved by
hours rendered Submits
HR Director
(lates and report
absences)
Checks Approved by
Risk and VC Finance,
-they will manipulate creates Controller and
the duty hours.
the President
Corrective Action salaries.
-insure that there is
no bias.
-person in charge
should be true to
his/her work.
 PURCHASING DISBURSEMENT
FLOWCHART

PURCHASING CONTROLLE CHANCELLOR & VC BOOKKEEPE

R FINANCE R

Requisition for
materials
Checking
Purchase of the Approve Creates
Order request s Cheques/Checks
and sign

Approve &
PRESIDENT
Sign the
checks

CHANCELLOR/
VC ADMIN / VC
Second LASALLIAN
signature MISSION
 Students Employees

Cashier/ Student Account’s Purchasing Officer/ Purchase

Clerk Order

request

Bookkeeper

check

CONTROLLER

Updates/gathers all
transactions

VC Finance