Seonglae Cho- π’ Low: 0~29.99%
- π‘ Medium: 30~49.99%
- π΄ High: 50%+
Β
- Control Point μ μ (κ°λ³)
- Risk Score (Assertionλ³ - μ νμ )
- MindBridge Score (μ΅μ’ μ’ ν©)
Score GL
- Asset: Completeness, Existence, Presentation, Rights, Valuation
- Liabilities & Equity: Completeness, Existence, Presentation, Rights, Valuation
- P&L: Accuracy, Classification, Completeness, Cut-off, Occurrence
Β
Levels
- Entry: λΆκ° λΌμΈ νλ
- Transaction: Entry λ¬Άμ (μ°¨λ³/λλ³ μΈνΈ)
- Monetary Flow: κ³μ κ° μκΈ μ΄λ
Β
Β
Β
Type | Entry | Transaction | Monetary Flow | Notes |
GL | β
| β
| β
| All 3 levels |
TRA | β
| β | β | Entry only |
AP/AR | β
| β | β | Entry (Invoice) level |
NFP | β
| β
| β
| GL + Fund level added |
Β
Β
Β