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Signed-off-by: Dennis Eichhorn <spl1nes.com@googlemail.com>
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Processes/Quality Management/COSO/FSCP.md
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| 10 | None-consolidation closing | Preparation and approval of non-consolidated financial information | How do you prepare figures of accounts, such as allowances, which need accounting estimates? | Estimates are performed based on historic experiences and risk avoidance. | Guidelines: [Provisions](https://github.com/Karaka-Management/Organization-Guide/blob/master/Policies%20%26%20Guidelines/Accounting/Provisions.md) |
| 11 | None-consolidation closing | Preparation and approval of non-consolidated financial information | How do you ensure the completeness and correctness of the journal entries? | Completeness is ensured by comparison to historic and budget figures as well as open orders. Correctness is ensured through comparison with historic and budget figures. | Process: [Finance](https://github.com/Karaka-Management/Organization-Guide/blob/master/Processes/06_Finance.md) |
| 12 | None-consolidation closing | Preparation and approval of non-consolidated financial information | Which financial analysis do you perform (e.g. comparison of actuals and budget/previous year, KPI analysis, ...)? | Actual vs. budget, actual vs. previous year and KPI figures are analyzed. | Process: [Finance](https://github.com/Karaka-Management/Organization-Guide/blob/master/Processes/06_Finance.md) |
| 13 | Reporting package | Preparation and approval of reporting package | How do you ensure the necessary competencies for the employees involved in the creation of the financial closing and financial reporting? | This is done during the HR search and the employee evaluation. | Job description<br />[Employee Evaluation Form](https://github.com/Karaka-Management/Organization-Guide/blob/master/Processes/HR/Evaluation%20Forms/Employee%20Evaluation%20Form.md) |
| 13 | Reporting package | Preparation and approval of reporting package | How do you ensure the necessary competencies for the employees involved in the creation of the financial closing and financial reporting? | This is done during the HR search and the employee evaluation. | [Job description](https://github.com/Karaka-Management/Organization-Guide/tree/master/Processes/HR/Job%20Descriptions)<br />[Employee Evaluation Form](https://github.com/Karaka-Management/Organization-Guide/blob/master/Processes/HR/Evaluation%20Forms/Employee%20Evaluation%20Form.md) |
| 14 | Reporting package | Preparation and approval of reporting package | Who approves the reporting package or revisions thereof? | CFO | |
2024-03-20 - Version 2.0