C. Findings
 
The following review observations do not represent  a VIVO Xplay 3S recommendation; however, management should take these items under advisement.
 
Observation 1: Create and apply procedures and  manages regarding Elephone P2000 Cellphone and cellular phones that ensure appropriate segregation of obligations. A VIVO Xplay 3S fundamental element of inner management growth is the key of segregation of obligations.  A basic underlying application of segregation of obligations is that traditional systems of inner management rely on giving certain obligations  to different individuals or segregating not compatible features.  This is to prevent any one person from having both accessibility resources and the responsibility for maintaining the responsibility of those resources.
 
The concept not compatible obligations to be divided  are: deal initiations or purchases, read write or mortgage approvals, accounting for and fixing relevant transactions; and resource legal care or stock features.  If these features cannot be divided, an independent supervisory review of the relevant activity is required as a paying management.  The appropriate growth and utilization of segregation of obligations during the Elephone P2000 Cellphone and mobile phone management is critical to effective inner management since it reduces the risk of invalid or illegal actions, incorrect reconciliations, stock miscounts, and resource failures.
 
Observation 2: Create and apply procedures and manages over VIVO Xplay 3S Cellphone and cellular phones that utilize best methods regarding system stock management. ITMD and department management should continue to apply and consider standard controlbased stock management (and safeguarding) best methods during the Elephone P2000 Cellphone and mobile phone process and management re-development.  The following should be considered where necessary:

•  Device purchasing management and verifications;
•  Maintained or accurate active and spare system stock tracking certification or system master listings for tracking purposes;  
•  Inventory resource verifications, matters or reconciliations;
•  Device stock accessibility manages in ITMD and the departments;
•  Inventory resource verifications, matters or reconciliations;
•  Inventory exclusions and follow-up.

Unmonitored and illegal purchasing, accessibility unsecured resources, and unsuitable or incorrect changes to stocks, could result in a loss of resources, random devastation of inventories; mistakes in stock recording and tracking; and, an increase in costs.http://diqirenge.bloguez.com/diqirenge/6020054/Audit_of_Cell_Phone_Device_Management_and_Utilization_Control