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Processes/Quality Management/COSO/FSCP.md
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| ---- | -------------------------- | ------------------------------------------------------------ | ------------------------------------------------------------ | ------------------------------------------------------------ | ------------------------------------------------------------ |
| 1 | General closing | Principle of financial reporting | Which basic financial reporting policies do you have? | The organization follows the German law regarding financial reporting and has various internal reporting policies and guidelines. | Financial laws (i.e. HGB, AO, Ustg, ...)<br />Policies: Accounting<br />Process: Finance |
| 2 | General closing | Understanding accounting policies | Who approves the accounting policies and how are changes implemented? | The company follows the German laws. Internal accounting policies are approved by the CFO. Changes can be implemented by any accounting employee but must be approved by the CFO. | Financial laws (i.e. HGB, AO, Ustg, ...)<br />Policies: [Accounting](https://github.com/Karaka-Management/Organization-Guide/tree/master/Policies%20%26%20Guidelines/Accounting) |
| 3 | General closing | Accounting manual | Which accounting manuals and related documents exist? | Various accounting policies and a finance process. | Policies: Accounting<br />Process: [Finance](https://github.com/Karaka-Management/Organization-Guide/blob/master/Processes/06_Finance.md) |
| 3 | General closing | Accounting manual | Which accounting manuals and related documents exist? | Various accounting policies and a finance process. | Policies: [Accounting](https://github.com/Karaka-Management/Organization-Guide/tree/master/Policies%20%26%20Guidelines/Accounting)<br />Process: [Finance](https://github.com/Karaka-Management/Organization-Guide/blob/master/Processes/06_Finance.md) |
| 4 | General closing | Seggregation of duties | How are the duties of posting financial data, collecting financial data and approving financial data for the reporting seggregated? | Financial data is posted by accountants, the collection of financial data is handled by controllers and the approval of the reporting data is performed by the CFO. | Process: [Finance](https://github.com/Karaka-Management/Organization-Guide/blob/master/Processes/06_Finance.md) |
| 5 | General closing | Management of accounting system | What are the accounting systems access control mechanisms and how are they implemented? | The accounting system is username and password protected with access restrictions according to the position and function of every person. | [ITGC](https://github.com/Karaka-Management/Organization-Guide/blob/master/Processes/Quality%20Management/COSO/ITGC.md) |
| 6 | General closing | Management of accounting system | How is the financial data stored and maintained in the accounting system to prevent them from being altered unauthorized? | Accounting data are stored digitally and can only be accessed and modified based on individual user permissions. | [ITGC](https://github.com/Karaka-Management/Organization-Guide/blob/master/Processes/Quality%20Management/COSO/ITGC.md) |