Return-Path: Received: from vps.transocean.com by vps.transocean.com with LMTP id WLvjME+9vFqtZAAAInt2oQ ; Thu, 29 Mar 2018 03:17:51 -0700 Return-path: Envelope-to: kathleen@transocean.com Delivery-date: Thu, 29 Mar 2018 03:17:51 -0700 Received: from ccm170.constantcontact.com ([208.75.123.170]:35527) by vps.transocean.com with esmtps (TLSv1.2:ECDHE-RSA-AES256-GCM-SHA384:256) (Exim 4.89_1) (envelope-from ) id 1f1Ucj-0006hb-Ve for kathleen@transocean.com; Thu, 29 Mar 2018 03:17:51 -0700 Received: from [10.252.0.107] ([10.252.0.107:57231] helo=p2-jbsvcs5293.ad.prodcc.net) by 10.249.240.10 (envelope-from ) (ecelerity 4.2.1.52273 r(Core:4.2.1.11)) with ESMTP id BD/54-25614-91DBCBA5; Thu, 29 Mar 2018 06:16:57 -0400 DKIM-Signature: v=1; q=dns/txt; a=rsa-sha256; c=relaxed/relaxed; s=111405; d=ap-now.ccsend.com; h=date:mime-version:subject:X-Feedback-ID:message-id:from:reply-to:list-unsubscribe:list-unsubscribe-post:to; bh=KcxTDVPr7phrnAUnw3X7Um+AoPrPxbUtbNOw7SQqB+A=; b=oNK8HWu2dCwXw9sHGVg41pTM+iRZ1Vy6FUIE7horxQeTKvEB1SZCse9bZZo5WU+gpEHMffsXAJ7quh4qlcsm71n9kNuA8Od6jqmIvo9awtKU9OxVll6XZ83R0j24Pipk8wLtqblQ8YomwojBos2MvpRD9lYJDCCtmdbwju7PFqY= Message-ID: <1130288419285.1101245055428.1701981338.0.490616JL.2002@scheduler.constantcontact.com> Date: Thu, 29 Mar 2018 06:16:57 -0400 (EDT) From: Mary Schaeffer Reply-To: editorial_director@ap-now.com Sender: Mary Schaeffer To: kathleen@transocean.com Subject: 3 Common Internal Control Problems MIME-Version: 1.0 Content-Type: multipart/alternative; boundary="----=_Part_183812877_1932435902.1522318617353" List-Unsubscribe: List-Unsubscribe-Post: List-Unsubscribe=One-Click X-Campaign-Activity-ID: 7aabb330-6ae7-49db-9ce5-7359b95cb7a8 X-Channel-ID: 7acc5340-800d-11e6-a964-d4ae5275b546 X-Mailer: Roving Constant Contact 2012 (http://www.constantcontact.com) X-Return-Path-Hint: AequzMGrnSduc5XNZuVy3qA==_1101245055428_esxTQIANEeapZNSuUnW1Rg==@in.constantcontact.com X-Roving-Campaignid: 1130288419285 X-Roving-Id: 1101245055428.1701981338 X-Feedback-ID: 7acc5340-800d-11e6-a964-d4ae5275b546:7aabb330-6ae7-49db-9ce5-7359b95cb7a8:1101245055428:CTCT X-CTCT-ID: 79e54ea0-800d-11e6-a8f5-d4ae5275b546 X-Spam-Status: No, score=-1.7 X-Spam-Score: -16 X-Spam-Bar: - X-Ham-Report: Spam detection software, running on the system "vps.transocean.com", has NOT identified this incoming email as spam. The original message has been attached to this so you can view it or label similar future email. If you have any questions, see root\@localhost for details. Content preview: Having trouble viewing this email? Click here http://campaign.r20.constantcontact.com/render?m=1101245055428&ca=7aabb330-6ae7-49db-9ce5-7359b95cb7a8 Is Your AP Internal Control Fortress as Strong as You'd Like? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ [...] Content analysis details: (-1.7 points, 3.0 required) pts rule name description ---- ---------------------- -------------------------------------------------- 0.0 URIBL_BLOCKED ADMINISTRATOR NOTICE: The query to URIBL was blocked. See http://wiki.apache.org/spamassassin/DnsBlocklists#dnsbl-block for more information. [URIs: ccsend.com] -0.0 RCVD_IN_MSPIKE_H3 RBL: Good reputation (+3) [208.75.123.170 listed in wl.mailspike.net] 0.2 HEADER_FROM_DIFFERENT_DOMAINS From and EnvelopeFrom 2nd level mail domains are different -0.0 SPF_PASS SPF: sender matches SPF record -0.0 T_RP_MATCHES_RCVD Envelope sender domain matches handover relay domain 0.0 URI_TRY_3LD URI: "Try it" URI, suspicious hostname 0.0 T_KAM_HTML_FONT_INVALID BODY: Test for Invalidly Named or Formatted Colors in HTML 0.0 HTML_MESSAGE BODY: HTML included in message -1.9 BAYES_00 BODY: Bayes spam probability is 0 to 1% [score: 0.0000] 0.1 DKIM_SIGNED Message has a DKIM or DK signature, not necessarily valid -0.1 DKIM_VALID Message has at least one valid DKIM or DK signature -0.0 RCVD_IN_MSPIKE_WL Mailspike good senders X-Spam-Flag: NO ------=_Part_183812877_1932435902.1522318617353 Content-Type: text/plain; charset=utf-8 Content-Transfer-Encoding: 7bit Having trouble viewing this email? Click here http://campaign.r20.constantcontact.com/render?m=1101245055428&ca=7aabb330-6ae7-49db-9ce5-7359b95cb7a8 Is Your AP Internal Control Fortress as Strong as You'd Like? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Dear Kathleen Internal controls, alas, is in the details. As many organizations have learned the hard way, leave one internal-control door slightly ajar and some crook (possibly an internal one) will find a way to smash it open and take what belongs to your company. Here are three such examples of potential internal control shortcomings. * The Potential Short Cut Problem: One of your processors finds a way to shorten the invoice handling process. This would be great except that in doing so, the associate has weakened internal controls. For example, they simply set up a vendor based on an unapproved invoice, which unfortunately, was sent by a fraudster. * The Promotion Problem: When you promote from within (a great practice), access to your ERP system for the newly promoted person to their old functionality is not cut off. Effectively, you don't have complete segregation of duties. * The One Exception Problem: You have perfect segregation of duties except for Jane, the controller or Joe, the director of AP. This person has access to everything. But since they are long-term trusted employees, no one is concerned. You should be. While most long-term trusted employees are just that, a few will use their unfettered access for personal profit. How many of these do you have? Resources: On May 17th, we will run our one-hour An Internal Controls Master Plan for Accounts Payable. Using a building block approach, we'll identify the foundation points for a strong internal control operation in accounts payable. You can get additional information or register for the webinar here [http://r20.rs6.net/tn.jsp?f=001imTCF3aIczSZ8-klLD-sDq9o4vhWU8RLhqErGzmvkKR87B1aGYrtqIC5O2v6zQbbquJCypgmhPZ30q_gtXWv4oI5lTUjzrsF6_BtRqPxeVNKLGGe8ArP9MmWsSPerGMXuhT44P_k78HUVZOoGAAGIIBE9uALQYrkK_cGbxBTHgL0yzTjgqEalsz09JsXZ27fwo3VdT0jHJk=&c=MU6DsC4B6v5dLbJfEAQmwOXrrCMgyygBJwD3cqTdKO9gTZfLL6LU0A==&ch=gO38ztnWjJ6Ps6QL3SKQT1OREv4lZmePU8at5SPK8eg8ufT02BY0Uw==]. This session is included in our webinar [http://r20.rs6.net/tn.jsp?f=001imTCF3aIczSZ8-klLD-sDq9o4vhWU8RLhqErGzmvkKR87B1aGYrtqLqg95r57ee08OklH-nD8Ufz5k3sw85WdBgFoy9cbFlqdDysQsIpYJBdPSzWwBXt83UEemXinYv8-q8_zX8jZQJqfINMZSQicXzZxY3JxhPrQIp_Sde4RsigbhkFJo3yofoAmG7jReUkb31ZWit4UIU=&c=MU6DsC4B6v5dLbJfEAQmwOXrrCMgyygBJwD3cqTdKO9gTZfLL6LU0A==&ch=gO38ztnWjJ6Ps6QL3SKQT1OREv4lZmePU8at5SPK8eg8ufT02BY0Uw==] and platinum [http://r20.rs6.net/tn.jsp?f=001imTCF3aIczSZ8-klLD-sDq9o4vhWU8RLhqErGzmvkKR87B1aGYrtqEWi-KX-rY2Df22IM9B1JL3XNycr0IT4mXDPzeiFDbDLFCszniEg8NiHAMSvAM8erka9Shh_qVd-OJQzD2yNRXAFiP_lcmCZgwLByf6eTiFtbwjhtxVlaGm8VOplW_NGkerZ6hRlY0tvBy4f28p8Xp0=&c=MU6DsC4B6v5dLbJfEAQmwOXrrCMgyygBJwD3cqTdKO9gTZfLL6LU0A==&ch=gO38ztnWjJ6Ps6QL3SKQT1OREv4lZmePU8at5SPK8eg8ufT02BY0Uw==] memberships. This information will also be covered in the August 15th Internal Controls in Accounts Payable e-Workshop. Information can be found here [http://r20.rs6.net/tn.jsp?f=001imTCF3aIczSZ8-klLD-sDq9o4vhWU8RLhqErGzmvkKR87B1aGYrtqE5_Dx6kugGP0MNMbw7O1v7dQ31fo_KFvcCHo-fZr0u27OUwP8s8XVCRB36HEngXw7ku97kfnx00IlsC3pIWFg-nNH2ZkbtFHxHAIpiD3FcbtZg_kABgPgh17FaA6H7t2ZcEUvtY_vVkOZogbmMuaqw=&c=MU6DsC4B6v5dLbJfEAQmwOXrrCMgyygBJwD3cqTdKO9gTZfLL6LU0A==&ch=gO38ztnWjJ6Ps6QL3SKQT1OREv4lZmePU8at5SPK8eg8ufT02BY0Uw==]. Upcoming AP Now Webinars ( webinar [http://r20.rs6.net/tn.jsp?f=001imTCF3aIczSZ8-klLD-sDq9o4vhWU8RLhqErGzmvkKR87B1aGYrtqLqg95r57ee08OklH-nD8Ufz5k3sw85WdBgFoy9cbFlqdDysQsIpYJBdPSzWwBXt83UEemXinYv8-q8_zX8jZQJqfINMZSQicXzZxY3JxhPrQIp_Sde4RsigbhkFJo3yofoAmG7jReUkb31ZWit4UIU=&c=MU6DsC4B6v5dLbJfEAQmwOXrrCMgyygBJwD3cqTdKO9gTZfLL6LU0A==&ch=gO38ztnWjJ6Ps6QL3SKQT1OREv4lZmePU8at5SPK8eg8ufT02BY0Uw==] and platinum [http://r20.rs6.net/tn.jsp?f=001imTCF3aIczSZ8-klLD-sDq9o4vhWU8RLhqErGzmvkKR87B1aGYrtqGtnEr-2dZ-bSqJv3JuTYG-NWyuct6LWITIeD83tvgDpuf0y0wegMyTRG_mhd1lC1hDjEI6FvQLMeI9znQj6HIBMP5Pan5q7vBYRJH8DP68MgZyCXp4T8liW3tjb4xB9dCPCtnWA5Qyo&c=MU6DsC4B6v5dLbJfEAQmwOXrrCMgyygBJwD3cqTdKO9gTZfLL6LU0A==&ch=gO38ztnWjJ6Ps6QL3SKQT1OREv4lZmePU8at5SPK8eg8ufT02BY0Uw==]memberships.) * Travel & Entertainment Best Practices [http://r20.rs6.net/tn.jsp?f=001imTCF3aIczSZ8-klLD-sDq9o4vhWU8RLhqErGzmvkKR87B1aGYrtqOowXkMt-zxHMrGuFFy7857Q6H7k_UmirQxB9J9ieHEckeLeaUPdnz8It_0E47k0qhjJt42MUv-RuEnWTg0LsplNT-XmgTycHDNvS-OmahYSGYlNv6gJODYuZt86SqOIbYIAyYNGimehldfNcmjBlKQ=&c=MU6DsC4B6v5dLbJfEAQmwOXrrCMgyygBJwD3cqTdKO9gTZfLL6LU0A==&ch=gO38ztnWjJ6Ps6QL3SKQT1OREv4lZmePU8at5SPK8eg8ufT02BY0Uw==] to Ensure IRS Compliance April 12 * Electronic Payment Fraud Prevention Best Practices [http://r20.rs6.net/tn.jsp?f=001imTCF3aIczSZ8-klLD-sDq9o4vhWU8RLhqErGzmvkKR87B1aGYrtqOiJ88YcGlAetGyNo_NfJcgrq3ERS7XkI3grgdacNrs_K0dxc5V82esK9rwzf3moi5I0tPnCxjxUoADj-bYeiDKyAIuia-jS-hKDhVL_0VB_fcpDkgGz5e6pirB2fmKiyqzd0IXDLvu8Faa61FhrgUY=&c=MU6DsC4B6v5dLbJfEAQmwOXrrCMgyygBJwD3cqTdKO9gTZfLL6LU0A==&ch=gO38ztnWjJ6Ps6QL3SKQT1OREv4lZmePU8at5SPK8eg8ufT02BY0Uw==] April 19 * Qt. Developing Issues webinar on Current Practices May 8 * An Internal Controls Master Plan for Accounts Payable [http://r20.rs6.net/tn.jsp?f=001imTCF3aIczSZ8-klLD-sDq9o4vhWU8RLhqErGzmvkKR87B1aGYrtqIC5O2v6zQbbquJCypgmhPZ30q_gtXWv4oI5lTUjzrsF6_BtRqPxeVNKLGGe8ArP9MmWsSPerGMXuhT44P_k78HUVZOoGAAGIIBE9uALQYrkK_cGbxBTHgL0yzTjgqEalsz09JsXZ27fwo3VdT0jHJk=&c=MU6DsC4B6v5dLbJfEAQmwOXrrCMgyygBJwD3cqTdKO9gTZfLL6LU0A==&ch=gO38ztnWjJ6Ps6QL3SKQT1OREv4lZmePU8at5SPK8eg8ufT02BY0Uw==] May 17 * Travel & Entertainment Shenanigans: Games Employees Play and How to Stop Them [http://r20.rs6.net/tn.jsp?f=001imTCF3aIczSZ8-klLD-sDq9o4vhWU8RLhqErGzmvkKR87B1aGYrtqDJUurcT_TDtS4uRWgHimIltIQhDBKRcnyW1JrvUchksH01JFvFuCElT034k9ekyWSMs6jZziglk_XEcQf0eSxkYAelI9ve45qXVXX6IxYyw_GD8fNgOYRjiMuTkw-JukwBCK0jZn6JAOspGSkeApjk=&c=MU6DsC4B6v5dLbJfEAQmwOXrrCMgyygBJwD3cqTdKO9gTZfLL6LU0A==&ch=gO38ztnWjJ6Ps6QL3SKQT1OREv4lZmePU8at5SPK8eg8ufT02BY0Uw==] on June 7 * Detecting and Preventing Vendor Fraud [http://r20.rs6.net/tn.jsp?f=001imTCF3aIczSZ8-klLD-sDq9o4vhWU8RLhqErGzmvkKR87B1aGYrtqE5_Dx6kugGPcDqwsljp7rPeBMmpFlkLqpsX_6S0PXqe10GoAVKrTD6FntUdbe4AWWiujyLhbOeozr7fGR8eTqq190lI0Wt-g0PZpaiMj8vb-TI1iRFlFHbSuufJrcJU0PqgSM_FGl_6UHzHRajdpeY=&c=MU6DsC4B6v5dLbJfEAQmwOXrrCMgyygBJwD3cqTdKO9gTZfLL6LU0A==&ch=gO38ztnWjJ6Ps6QL3SKQT1OREv4lZmePU8at5SPK8eg8ufT02BY0Uw==] on June 21 See the rest of the upcoming schedule for 2018 here [http://r20.rs6.net/tn.jsp?f=001imTCF3aIczSZ8-klLD-sDq9o4vhWU8RLhqErGzmvkKR87B1aGYrtqNJuZfC4PMwaBfQjKcQUw6spEm_Lf7M1AmMdwUDcrPQ9HPyC2VUz26_-wx9hQpqCW8iLmv0sc4Mu7tUqmNpzaNTnyQQu9D4Fj6o-RZwrnxHfhEgdLBzEyz4TUb_o_rjIYRgyuYUFF951Z5l3HNR3SrJCe4tCu4kiG9bgkswAZvrQm2iD9ndoMsA=&c=MU6DsC4B6v5dLbJfEAQmwOXrrCMgyygBJwD3cqTdKO9gTZfLL6LU0A==&ch=gO38ztnWjJ6Ps6QL3SKQT1OREv4lZmePU8at5SPK8eg8ufT02BY0Uw==]. Other Programs * * [http://r20.rs6.net/tn.jsp?f=001imTCF3aIczSZ8-klLD-sDq9o4vhWU8RLhqErGzmvkKR87B1aGYrtqEHB9iBUb-oPXyaJtma7m2cLbN_X-T8y4dEdJ7yicE1beRntyxxwqkc0v5Vx_XPQNSz3XR4A-BHJNgmiZTgUKAypT4Twg2zfsKP6xJnA2wptG4yUpNdLRfVGVTnZWd6j0erhSGfGH19r3suxo23Euog=&c=MU6DsC4B6v5dLbJfEAQmwOXrrCMgyygBJwD3cqTdKO9gTZfLL6LU0A==&ch=gO38ztnWjJ6Ps6QL3SKQT1OREv4lZmePU8at5SPK8eg8ufT02BY0Uw==] June 13 [http://r20.rs6.net/tn.jsp?f=001imTCF3aIczSZ8-klLD-sDq9o4vhWU8RLhqErGzmvkKR87B1aGYrtqEHB9iBUb-oPXyaJtma7m2cLbN_X-T8y4dEdJ7yicE1beRntyxxwqkc0v5Vx_XPQNSz3XR4A-BHJNgmiZTgUKAypT4Twg2zfsKP6xJnA2wptG4yUpNdLRfVGVTnZWd6j0erhSGfGH19r3suxo23Euog=&c=MU6DsC4B6v5dLbJfEAQmwOXrrCMgyygBJwD3cqTdKO9gTZfLL6LU0A==&ch=gO38ztnWjJ6Ps6QL3SKQT1OREv4lZmePU8at5SPK8eg8ufT02BY0Uw==]th [http://r20.rs6.net/tn.jsp?f=001imTCF3aIczSZ8-klLD-sDq9o4vhWU8RLhqErGzmvkKR87B1aGYrtqEHB9iBUb-oPXyaJtma7m2cLbN_X-T8y4dEdJ7yicE1beRntyxxwqkc0v5Vx_XPQNSz3XR4A-BHJNgmiZTgUKAypT4Twg2zfsKP6xJnA2wptG4yUpNdLRfVGVTnZWd6j0erhSGfGH19r3suxo23Euog=&c=MU6DsC4B6v5dLbJfEAQmwOXrrCMgyygBJwD3cqTdKO9gTZfLL6LU0A==&ch=gO38ztnWjJ6Ps6QL3SKQT1OREv4lZmePU8at5SPK8eg8ufT02BY0Uw==] P-Card Program Expansion e-Workshop: Assessing Your Opportunity and Devising a Plan. Information/registration [http://r20.rs6.net/tn.jsp?f=001imTCF3aIczSZ8-klLD-sDq9o4vhWU8RLhqErGzmvkKR87B1aGYrtqEHB9iBUb-oPXyaJtma7m2cLbN_X-T8y4dEdJ7yicE1beRntyxxwqkc0v5Vx_XPQNSz3XR4A-BHJNgmiZTgUKAypT4Twg2zfsKP6xJnA2wptG4yUpNdLRfVGVTnZWd6j0erhSGfGH19r3suxo23Euog=&c=MU6DsC4B6v5dLbJfEAQmwOXrrCMgyygBJwD3cqTdKO9gTZfLL6LU0A==&ch=gO38ztnWjJ6Ps6QL3SKQT1OREv4lZmePU8at5SPK8eg8ufT02BY0Uw==] here [http://r20.rs6.net/tn.jsp?f=001imTCF3aIczSZ8-klLD-sDq9o4vhWU8RLhqErGzmvkKR87B1aGYrtqE5_Dx6kugGPJMT7LrC0m482oWlIQOF7KkTBPF2VIzRw1qnumQr4z8exZ2O_hr29eOMYL8RtM00_C4Fohb8yRmIh_FMuJZf38wvSTX_poUxda_DbhHzLeMIJGbx5o8bMs2sU7GWOAIet4jfG1Cl06OI=&c=MU6DsC4B6v5dLbJfEAQmwOXrrCMgyygBJwD3cqTdKO9gTZfLL6LU0A==&ch=gO38ztnWjJ6Ps6QL3SKQT1OREv4lZmePU8at5SPK8eg8ufT02BY0Uw==]. * July 18th Best Practice Vendor Processes and Relations in AP e-Workshop. Information/registration here [http://r20.rs6.net/tn.jsp?f=001imTCF3aIczSZ8-klLD-sDq9o4vhWU8RLhqErGzmvkKR87B1aGYrtqE5_Dx6kugGPSEktcpjWboonYhFX0hYi5E6tpMPKtXmyTZpg_6Of7bRIYfDoz8HAzo1G9rW7f_pIc5R7iDzoT03GrgUrVChH6YzvCEvZuxO3G3MUEoeZwqmRg8lNwauiKpqq6-vQjlvDCL1HQORAkdw=&c=MU6DsC4B6v5dLbJfEAQmwOXrrCMgyygBJwD3cqTdKO9gTZfLL6LU0A==&ch=gO38ztnWjJ6Ps6QL3SKQT1OREv4lZmePU8at5SPK8eg8ufT02BY0Uw==]. * August 15th Internal Controls in Accounts Payable e-Workshop. Information/registration here [http://r20.rs6.net/tn.jsp?f=001imTCF3aIczSZ8-klLD-sDq9o4vhWU8RLhqErGzmvkKR87B1aGYrtqE5_Dx6kugGP0MNMbw7O1v7dQ31fo_KFvcCHo-fZr0u27OUwP8s8XVCRB36HEngXw7ku97kfnx00IlsC3pIWFg-nNH2ZkbtFHxHAIpiD3FcbtZg_kABgPgh17FaA6H7t2ZcEUvtY_vVkOZogbmMuaqw=&c=MU6DsC4B6v5dLbJfEAQmwOXrrCMgyygBJwD3cqTdKO9gTZfLL6LU0A==&ch=gO38ztnWjJ6Ps6QL3SKQT1OREv4lZmePU8at5SPK8eg8ufT02BY0Uw==]. Purchase all three Summer 2018 e-workshops (and save $100) [http://r20.rs6.net/tn.jsp?f=001imTCF3aIczSZ8-klLD-sDq9o4vhWU8RLhqErGzmvkKR87B1aGYrtqE5_Dx6kugGP0MNMbw7O1v7dQ31fo_KFvcCHo-fZr0u27OUwP8s8XVCRB36HEngXw7ku97kfnx00IlsC3pIWFg-nNH2ZkbtFHxHAIpiD3FcbtZg_kABgPgh17FaA6H7t2ZcEUvtY_vVkOZogbmMuaqw=&c=MU6DsC4B6v5dLbJfEAQmwOXrrCMgyygBJwD3cqTdKO9gTZfLL6LU0A==&ch=gO38ztnWjJ6Ps6QL3SKQT1OREv4lZmePU8at5SPK8eg8ufT02BY0Uw==]here [http://r20.rs6.net/tn.jsp?f=001imTCF3aIczSZ8-klLD-sDq9o4vhWU8RLhqErGzmvkKR87B1aGYrtqE5_Dx6kugGPSprOjU9ZIhh88PodFbWHL5-hN54zXq-_x1okTdWYNYtaw84QSDU0mlpTAXn21ZVOjN9trNZHLzHqqfmHd2bvUlF1sv-69LfcV4BprhhXUYiwFRWyKcn-IroVhou7KqdgVzXJZ3emyLA=&c=MU6DsC4B6v5dLbJfEAQmwOXrrCMgyygBJwD3cqTdKO9gTZfLL6LU0A==&ch=gO38ztnWjJ6Ps6QL3SKQT1OREv4lZmePU8at5SPK8eg8ufT02BY0Uw==]. * Accounts Payable Best Practice Certificate Program - a self-study with no ongoing CPE requirements. You can get the details about it here [http://r20.rs6.net/tn.jsp?f=001imTCF3aIczSZ8-klLD-sDq9o4vhWU8RLhqErGzmvkKR87B1aGYrtqEHB9iBUb-oPXyaJtma7m2cLbN_X-T8y4dEdJ7yicE1beRntyxxwqkc0v5Vx_XPQNSz3XR4A-BHJNgmiZTgUKAypT4Twg2zfsKP6xJnA2wptG4yUpNdLRfVGVTnZWd6j0erhSGfGH19r3suxo23Euog=&c=MU6DsC4B6v5dLbJfEAQmwOXrrCMgyygBJwD3cqTdKO9gTZfLL6LU0A==&ch=gO38ztnWjJ6Ps6QL3SKQT1OREv4lZmePU8at5SPK8eg8ufT02BY0Uw==]. Enroll your entire department; group rates available. Contact publisher@ap-now.com for details. ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Regards, Mary Schaeffer AP Now Keeping up Just Got Easier: AP Now Membership Options * Newsletter [http://r20.rs6.net/tn.jsp?f=001imTCF3aIczSZ8-klLD-sDq9o4vhWU8RLhqErGzmvkKR87B1aGYrtqEyvaM8S-1Y0WCsKaAdHHixKuCD1HseSLR3at3hXtFPPOmcNdjeVcxI7jVkZ-84hy0RmgvUyB5OCKrmbRVLWd3Vh5Vv3TAlmOTxo3i-I0YEj77Is2U4GtI5PgIC2To5JUfjIcgIGqJFEGGEgkG-E7zlfxxRyM8l5BOcUFqV_fuOMabmfjP2Z_S8OY2avuQsyPg==&c=MU6DsC4B6v5dLbJfEAQmwOXrrCMgyygBJwD3cqTdKO9gTZfLL6LU0A==&ch=gO38ztnWjJ6Ps6QL3SKQT1OREv4lZmePU8at5SPK8eg8ufT02BY0Uw==] - Monthly 4-page quick read publication focused on emerging issues impacting the accounts payable and payment function. Subscription now also includes the March AP Best Practices webinar and the fall AP Recognition Week webinar. * Basic [http://r20.rs6.net/tn.jsp?f=001imTCF3aIczSZ8-klLD-sDq9o4vhWU8RLhqErGzmvkKR87B1aGYrtqDnpoiY_e9O98E9TH0cIcr-94GQJctb3si89WcpZvB5raOGJ1_eqPBR6fgWjacpdByVIV8TSs8H4HQrE2fmW7gIwztDYwe3b9GxP9s1BNE71Dk1zza3rkwBwa1fBFcHtVxUKltolOngRvuBuvSP-AaE=&c=MU6DsC4B6v5dLbJfEAQmwOXrrCMgyygBJwD3cqTdKO9gTZfLL6LU0A==&ch=gO38ztnWjJ6Ps6QL3SKQT1OREv4lZmePU8at5SPK8eg8ufT02BY0Uw==] - includes Newsletter as described above + 4 Developing Issues webinars * Porta [http://r20.rs6.net/tn.jsp?f=001imTCF3aIczSZ8-klLD-sDq9o4vhWU8RLhqErGzmvkKR87B1aGYrtqGtnEr-2dZ-bSqJv3JuTYG-NWyuct6LWITIeD83tvgDpuf0y0wegMyTRG_mhd1lC1hDjEI6FvQLMeI9znQj6HIBMP5Pan5q7vBYRJH8DP68MgZyCXp4T8liW3tjb4xB9dCPCtnWA5Qyo&c=MU6DsC4B6v5dLbJfEAQmwOXrrCMgyygBJwD3cqTdKO9gTZfLL6LU0A==&ch=gO38ztnWjJ6Ps6QL3SKQT1OREv4lZmePU8at5SPK8eg8ufT02BY0Uw==]l - Newsletter (as described above)+ access to database filled with articles, tips and diagnostic checklists * Annual Webinar Pass [http://r20.rs6.net/tn.jsp?f=001imTCF3aIczSZ8-klLD-sDq9o4vhWU8RLhqErGzmvkKR87B1aGYrtqLqg95r57ee08OklH-nD8Ufz5k3sw85WdBgFoy9cbFlqdDysQsIpYJBdPSzWwBXt83UEemXinYv8-q8_zX8jZQJqfINMZSQicXzZxY3JxhPrQIp_Sde4RsigbhkFJo3yofoAmG7jReUkb31ZWit4UIU=&c=MU6DsC4B6v5dLbJfEAQmwOXrrCMgyygBJwD3cqTdKO9gTZfLL6LU0A==&ch=gO38ztnWjJ6Ps6QL3SKQT1OREv4lZmePU8at5SPK8eg8ufT02BY0Uw==]- All AP Now's one-hour webinars (2 per month except January when there's only one) * Anytime Viewing Pass [http://r20.rs6.net/tn.jsp?f=001imTCF3aIczSZ8-klLD-sDq9o4vhWU8RLhqErGzmvkKR87B1aGYrtqCRQc281de7w_dSYs20f8nX9CNFYRtHkJudRDpyCCCCU-IYch3cSKcuosVXIiswuy1PAC2LdF_Cg5ae5Nji07SkfVZfp7K_eGRthRt2AJFUdIV5Xeu1AD2WNEYHTInPKPMbFvv9uuuVG&c=MU6DsC4B6v5dLbJfEAQmwOXrrCMgyygBJwD3cqTdKO9gTZfLL6LU0A==&ch=gO38ztnWjJ6Ps6QL3SKQT1OREv4lZmePU8at5SPK8eg8ufT02BY0Uw==] 25 one-hour webcasts available for viewing at your convenience * Platinum [http://r20.rs6.net/tn.jsp?f=001imTCF3aIczSZ8-klLD-sDq9o4vhWU8RLhqErGzmvkKR87B1aGYrtqGtnEr-2dZ-bSqJv3JuTYG-NWyuct6LWITIeD83tvgDpuf0y0wegMyTRG_mhd1lC1hDjEI6FvQLMeI9znQj6HIBMP5Pan5q7vBYRJH8DP68MgZyCXp4T8liW3tjb4xB9dCPCtnWA5Qyo&c=MU6DsC4B6v5dLbJfEAQmwOXrrCMgyygBJwD3cqTdKO9gTZfLL6LU0A==&ch=gO38ztnWjJ6Ps6QL3SKQT1OREv4lZmePU8at5SPK8eg8ufT02BY0Uw==]- Newsletter + portal + Webinar Pass and more Plus Anytime Viewing Pass P.S. Please feel free to forward this to any colleagues or friends who work in or are responsible for the accounts payable function. We appreciate your doing so. [http://ui.constantcontact.com/sa/fwtf.jsp?m=1101245055428&a=1130288419285&ea=kathleen%40transocean.com] P.P.S. If you need to contact us, please do not reply to this. Please write us instead atpublisher@ap-now.com [mailto:publisher@ap-now.com] Gray [http://ui.constantcontact.com/sa/fwtf.jsp?m=1101245055428&a=1130288419285&ea=kathleen%40transocean.com] ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ This email was sent to kathleen@transocean.com by editorial_director@ap-now.com. Update Profile/Email Address https://visitor.constantcontact.com/do?p=oo&m=001A457wo4ghmmqzGZb5S3XYg%3D%3D&ch=7acc5340-800d-11e6-a964-d4ae5275b546&ca=7aabb330-6ae7-49db-9ce5-7359b95cb7a8 Instant removal with SafeUnsubscribe(TM) https://visitor.constantcontact.com/do?p=un&m=001A457wo4ghmmqzGZb5S3XYg%3D%3D&ch=7acc5340-800d-11e6-a964-d4ae5275b546&ca=7aabb330-6ae7-49db-9ce5-7359b95cb7a8 Privacy Policy: http://www.constantcontact.com/legal/service-provider?cc=about-service-provider Online Marketing by Constant Contact(R) www.constantcontact.com CRYSTALLUS, Inc. | 560 Peoples Plaza #197 | Newark | DE | 19702 ------=_Part_183812877_1932435902.1522318617353 Content-Type: text/html; charset=utf-8 Content-Transfer-Encoding: quoted-printable
Don't fall into an internal control abyss with an= y of these easily preventable issues
3D""
Having trouble viewing thi= s email? Click here
3D""
<= a href=3D"http://s.rs6.net/t?e=3DuN7m0gYv0N0&c=3D4&r=3D1" title=3D"Share wi= th LinkedIn"><= /td>
3D""
=09
=20
=20
=20 =20

Is Y= our AP Internal Control Fortress as
Strong as You'd Like?
      
  =

=20
Dear Kathleen
 
Internal controls, alas, is in th= e details. As many organizations have learned the hard way, leave one inter= nal-control door slightly ajar and some crook (possibly an internal one) wi= ll find a way to smash it open and take what belongs to your company. Here = are three such examples of potential internal control shortcomings. =
  • The Potential Sh= ort Cut Problem: One of = your processors finds a way to shorten the invoice handling process. This w= ould be great except that in doing so, the associate has weakened internal = controls. For example, they simply set up a vendor based on an unapproved i= nvoice, which unfortunately, was sent by a fraudster.
     
  • The Promotio= n Problem: When you prom= ote from within (a great practice), access to your ERP system for the newly= promoted person to their old functionality is not cut off. Effectively, yo= u don't have complete segregation of duties.

    • <= li style=3D"color:#31859c;">The One Exception Pro= blem: You have perfect s= egregation of duties except for Jane, the controller or Joe, the director o= f AP. This person has access to everything. But since they are long-term tr= usted employees, no one is concerned. You should be. While most long-term t= rusted employees are just that, a few will use their unfettered access for = personal profit.
How many of these do you have?

Resources: On May 17th, we will run our one-hour An Internal Controls M= aster Plan for Accounts Payable. Using a building block approach, we'll ide= ntify the foundation points for a strong internal control operation in acco= unts payable. You can get additional information or = register for the webinar here= . This session is included in our webinar and platinum memberships.

This information will also be cov= ered in the August 15th Internal Controls in Accounts Payable e-Workshop. I= nformation can be found here.
Upcoming AP Now We= binars ( webinar and platinum membership= s.)
See the rest of = the upcoming schedule for 2018 here.
 
Other Programs  
=20 =20
Regards,
Mary Schaeffer
AP No= w
= Keeping up Just Got Easier:
= AP Now Membership Options
  • Newsletter <= /strong>- Monthly 4-page quick read publication focused on emerging= issues impacting the accounts payable and payment function. Subscription n= ow also includes the March AP Best Practices webinar and the fall AP Recogn= ition Week webinar.
  • Basi= c - includes Newsle= tter as described above + 4 Developing Issues webinars
  • Portal - Newsletter (as = described above)+ access to database filled with articles, tips and diagnos= tic checklists  
  • Annual Webinar Pass - All AP Now's one-hour webinars (2 per month exce= pt January when there's only one)
  • <= strong>Anytime Viewing Pass  25  one-hour webcasts available for viewing at your conveni= ence
  • Platinum - Newsletter + portal + Webina= r Pass and more Plus Anytime Viewing Pass
 

= P.P.S. If you need to contact us, please do not reply to this.  Please= write us instead at publisher@ap-now.com=  
 
 
3D"Gray"
=
=20 =20
3D"Accounts
=20
<= img height=3D"96" border=3D"0" width=3D"600" optionname=3D"THANKSGIVING2FTR= " src=3D"https://imgssl.constantcontact.com/letters/images/1101093164665/th= anksgiving2_ftr2.jpg"/>
=20
CRYSTALLUS, Inc., 560 Peoples Plaza #197, N= ewark, DE 19702
<= /td>
SafeUnsubscribe™ kathleen= @transocean.com
Update Profile | About our service provider
Sent by editori= al_director@ap-now.com in collaboration with
<= /tr>
3D"Constant
------=_Part_183812877_1932435902.1522318617353--