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You are the manager of the procurement department in a large manufacturing firm. Part of the work your department does involves processing purchase orders, material receipts, and other documentation related to the purchasing activities for eventual payment by the accounts payable department.
Your team members, in addition to processing and reviewing the various documents (hard copies and/or electronic versions), track metrics around purchasing. These metrics include items such as the number of orders by vendor, spending by expense category and functional department, inventory levels, etc. Your team can also report and track information by person such as who requested purchases, who received materials, and who approved invoices to go to accounts payable for payment.
Because of the nature of work in your department and the metrics that are tracked, your team members can play a role in preventing and detecting fraud, helping to reduce financial risk for the company. However, none of the team have been trained on internal control concepts. You currently have no funds available in your budget to pay for training and must create your own materials for the team to learn from and use for reference.
Create an infographic that contains information about internal control concepts. The infographic will have three sections – one each for preventative, detective, and corrective controls. In each section, include information on two specific internal control tactics or methods that fall under the category type and that are applicable to the work performed in the department.
Some popular infographic tools/sites you can chose from include:
The infographic should also include a title and introductory summary statement. Cite all sources of information using APA style at the bottom of the infographic in smaller font.
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