The following internal control activities can be found in the workplace. Define and Explain Internal Controls and Their Purpose ... Yes it's true: 2 CFR Part 200 Uniform Guidance is a game-changer as the new grant requirements insist that internal controls find their way out of the dank, musty closets of the A-133 Single . Internal control as defined by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) is a process, affected by an entity's board of directors (trustees), management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories: Internal controls are processes put into place by management to help an organization operate efficiently and effectively to achieve its objectives. PDF Top Ten Things to Strengthen Internal Controls in the Office follows internal control principles. SOX control testing is performed to find out if the controls are working as intended or if there are any gaps in the internal control process. The following six internal control principles apply to most companies: 1. Accounting Internal Control Examples. Five Common Features of an Internal Control System of ... In an ideal situation, more than one person should manage a function. The lists of internal control questions below do not represent a complete and comprehensive listing of all possible internal controls. - The engagement was identified in the internal audit plan because of inherent risks identified during the business risk assessment process, risks detected the last time the area was audited, and other relevant factors - The engagement is part of an annual requirement to evaluate the organization's system of internal controls The internal control structure is made up of the control environment, the accounting system, and procedures called control activities.Several years ago, the Committee of Sponsoring Organizations (COSO . Conclusion 04 05 07 08 11 22 25 28 31 Re-inventing Internal . Section 5.0 Internal Control Standards . PDF Internal Controls and Audit Findings Internal controls are the systems used by an organization to manage risk and diminish the occurrence of fraud. One of the most common "root causes" of fraud is the lack of SoD controls, weak SoD controls, inappropriate compensating controls, or failure to update SoD controls when responsibilities change. Without accurate accounting records in place, management do not have data to to take fully informed financial decisions. identify internal control deficiencies/findings 2. The following five internal control challenges are some of the most common found in small businesses. A) Establishment of clear lines of authority B) Having employees covered by a fidelity bond C) Requiring regular vacations for certain employees D) Customer service comment cards 9. The control procedure, segregation of duties, prohibits the employment of a husband and wife or other closely related . 45 Define and Explain Internal Controls and Their Purpose within an Organization . Establishment of Responsibility: An essential characteristic of internal control is the assignment of responsibility to specific individuals. Internal Controls Questionnaire (ICQ) ! Internal control is not one event or circumstance, but a dynamic and iterative process—actions that permeate an entity's activities and that are an integral part of the way auditee management runs the entity. The Financial Management Support Center (FMSC) has an internal control section that ensures a high If you ask a procurement professional, procurement compliance is a process by which they measure if the purchases are happening as per defined corporate Spend or the purchasing policy.. Procurement compliance is measured as Spend under management with preferred suppliers and as per . This is a work of the U.S. government and is not subject to copyright protection in the Internal controls should be reviewed periodically, at least on an annual basis, or sooner if substantial changes take place, such as a deterioration in funding, change in investment manager, or where a control has been found to be inadequate. Common areas of implementation are continuous controls monitoring in conjunction with systems; audit scoping to identify the highest-risk areas; and impact analysis in the case of identified control deficiencies. Internal Control 11 Figure 6: Examples of Common Categories of Control Activities 46. procedures such as talking to the client, internal control and internal control evaluation questionnaires, narrative notes and flowcharts. Internal controls are the systems used by an organization to manage risk and diminish the occurrence of fraud. The fact is that management at all For smaller, less complex audits with simpler controls, the extent of documentation and what is most appropriate in the . A control system might have been designed with an insufficient segregation of duties, so that one person can interfere with its proper operation. 4. By periodically comparing the checklist to actual systems, one can spot control breakdowns that should be remedied. Accounting Controls Guidebook The Internal Control checklist was updated in spring 2021! This report presented a common definition of internal control and provided a framework against which internal control systems can be evaluated and improved. Effective internal controls help an institution protect and enhance shareholders' value and reduce the possibility of unexpected losses or damage to its reputation. What are the 9 common internal controls? Internal controls are the policies and procedures that a business puts into place in order to protect its assets, ensure its accounting data is correct, maximize the efficiency of its operation and promote an atmosphere of compliance among its employees. Internal Control consist of five interrelated components, which are: Control environment sets the tone of an organization, influencing the control consciousness of its people. Key Risks 7. The COSO Internal Control Integrated Framework and their ERM Integrated Framework can be related to overall business models and can contribute to an organization's long-term success. In the absence of controls, there would be no records. 32. Bank reconciliation Bank . 1.1.1 A system of effective internal controls is fundamental to the safe and sound management of institutions. Data control is the process of governing and managing data. Adequate internal controls are a key characteristic of a well run scheme and a key component of the trustee's role in securing member benefits. An internal control checklist is intended to give an organization a tool for evaluating the state of its system of internal controls. Test of Controls Introduction. 4. Methodology 4. It is a document that defines how information confidentiality, integrity, and . Ensure the reliability and integrity of financial information - Internal controls ensure that management has accurate, timely . Trustees should be aware that an internal controls framework is not infallible and . Five Common Features of an Internal Control System of Business. In fact, many smaller operations believe they are the least susceptible to fraud but are often the most likely candidates, simply because they haven't set up the proper internal controls. Limitations. An effective internal control system will have both types, as each serves a different purpose. It is a common type of internal control designed to achieve data governance and data management objectives. The entire system of internal control is monitored continuously, and problems are addressed timely. There are three main types of internal controls: detective, . Information critical to identifying risks and meeting business objectives is communicated through established channels across the company. At the most basic level, it means that no single individual should have control over two or more phases of a transaction or operation. Control is most effective when only one person is responsible for a given task. Companies need to design controls around the new processes, systems, and additional, integrated guidance on internal control. Key Internal Control Activities. 1. Ensure Duties Are Segregated Segregation of duties is a basic, key internal control and one of the most difficult to achieve. The fact is that management at all 1-9. This guidance [1] provides educational support for . Information and . Control activities. For example, one person can place an order but another must record the transaction of this order. The auditor must issue an internal control report on the evaluation of internal controls overseen by the Public Company Accounting Oversight Board; The auditor in charge can serve for a period of only two years. The company's top-level environment with respect to control. Internal controls are processes put into place by management to help an organization operate efficiently and effectively to achieve its objectives. . Review the section entitled Internal Controls before completing this questionnaire. Improving organizational . Making sure your accountants and consultants understand remote monitoring and management (RMM) and internal controls is vital. Control environment. The Top 20 Internal Controls. On larger, more complex audits some combination of these approaches is likely. Separation of duties 3. Executive Summary 3. Safeguard University assets - well designed internal controls protect assets from accidental loss or loss from fraud. It discusses why and how to create safety zones (i.e., Exclusion Zone, Contamination Reduction Zone, and . As you perform routine processes, or when you are thinking of implementing a new procedure or process, it is important to ask the following questions to help determine the appropriate control: The most common types of internal control weaknesses detected in small businesses can often be mitigated through implementing a combination of anti-fraud controls and/or slightly modifying existing processes. 20. Internal audits include, as a basis, the Group's policies for corporate governance, risk management and internal control regarding areas such as financial reporting, compliance with the Code of Conduct and IT. Internal controls are designed to provide reasonable assurance regarding the safeguarding of assets, ensuring . The Internal Control Checklist is a tool for the campus community to help evaluate and strengthen internal controls, promote effective and efficient business practices, and improve compliance in a department or functional unit. The internal control structure is made up of the control environment, the accounting system, and procedures called control activities.Several years ago, the Committee of Sponsoring Organizations (COSO . Internal control is a management process involving the people of the organization (the responsibility lies with management and the board of directors). Whether a business is small or large, fraud is always a risk. These are important for achieving the business objective. Risk assessment. As a best practice, many organizations review their SoD controls on a quarterly basis as part of their control self-assessment (CSA) process. While obtaining an understanding of the client's internal control, as auditors, we usually try to identify the internal controls that . 1.1.2 Internal controls are the policies, procedures and processes . Controls are generally categorized as preventive or detective. The PURPOSE of internal control is to 1. Does your organization leverage technology and tools to more effectively manage internal controls? AICPA Risk Assessment Resources; AICPA Internal Control Toolkit Five Common Features of an Internal Control System of Business. Internal controls are methods put in place by a company to ensure the integrity of financial and accounting information, meet operational and profitability targets, and transmit management . All employees fit into the organizational picture of internal control, whether or not their job responsibilities are directly related to these example activities. All employees must comply with the Company's Code of Conduct and the consequences of non-compliance are communicated and understood. Related Courses. Internal Audit is subordinated to the Audit Committee and the Head of Internal Audit reports to the Audit Committee. Strong internal controls provide reasonable assurance that the objectives of a company will be accomplished. John Spacey, May 05, 2017. Internal accounting controls are limited to the policies and procedures used to protect the company from embezzlement. . For example, the developers and users of spreadsheets are usually not trained in structured programming, testing, version control or systems development life cycles, and spreadsheets are rarely restricted from unauthorized access by security controls. Challenges to Organisation Transformation 9. When designing internal control policies, there are some common risks that every organization should consider, including: Management Override of Controls - Management is primarily responsible for the design, implementation, and maintenance of internal control and therefore, there is the inherent potential for management to override these . Internal control systems have 5 primary components. 1. Procurement leaders and Controllers of small and large organizations often struggle with Procurement compliance. normally supported by the same control environment as formally-developed, purchased applications. The following are examples of data controls. These are important for achieving the business objective. COSO's fundamental idea is that good risk management and internal control are necessary for long term success of all organizations. Below are 9 examples of common internal controls: Information Security Policy - a foundational document that defines the administrative, technical, and physical security requirements of an organization. Internal controls are those policies and procedures which increase the accuracy and reliability of the company's system. An adequate system of internal controls contributes significantly to the safe custody of scheme assets and protects the scheme from adverse risks. An internal control evaluation plan, which describes how key internal controls in the assessable unit will be evaluated over a 5-year period, is established and maintained in accordance with Army regulations. The seven internal control procedures are separation of duties, access controls, physical audits, standardized documentation, trial balances, periodic reconciliations, and approval authority. What are the common features of Internal Controls? 5 components of an internal control system are linked to the organization. Under the COSO framework, there are five interrelated "components" of an effective internal control system; these are derived from the way the company is managed on a day-to-day basis: Purpose of Internal Control Internal control is designed, implemented, and monitored Stakeholder Impact 8. •The 17 principles support the associated components and represent additional requirements for an effective internal controls system. Managers often think of internal controls as the purview and responsibility of accountants and auditors. Cash management internal controls represent an application of common sense and prudent conduct to the use and proper safeguarding of Government assets. Here are five items to consider when evaluating your internal controls over cash disbursements. Overview. In September 1992, the four-volume report entitled "Internal control: integrated framework" was published by COSO and then published again with minor amendments in 1994. 2 Re-inventing Internal Controls in the Digital Age Contents 1. Ensure compliance with laws and regulations. The common theme in these stories is that the businesses were lacking proper internal controls for their cash and funds, designed to both prevent and detect misappropriation of cash through disbursements. Internal controls system includes a set of rules, policies, and procedures an organization implements to provide direction, increase efficiency and strengthen adherence to policies. Every company has and needs internal control rules, procedures, and mechanisms. There is always a way in which it can fail or be circumvented. This includes elements such as the ethical "tone at the top," and Control risk is generally constant within a particular category of transactions as all transactions are processed the same way. The five components and 17 principles of COSO are made part of the common criteria under the Trust Services Criteria for all SOC 2 reports. 2. • Internal Control over Financial Reporting (ICFR) programs lack modernization • Regulators continue to focus in ICFR We believe that one driver of the high cost of compliance is the continued challenges related to management review controls (MRCs). Failure to understand internal control when identifying risks was the reason major issues come up at nonprofits 40 percent of the time, according to data from a AICPA Peer Review Program Study. 2. • Internal control has three main objectives: • To promote effectiveness and efficiency of operations • To ensure reliability of financialreporting • To maintain compliance with applicable laws and regulations • * Internal Control - Integrated Framework, Committee of Sponsoring Organizations (COSO) of the Treadway Commission We can say that Segregation of Duties controls implement an appropriate level of checks and balances upon the activities of individuals. Internal controls are structures, processes, practices, reports, measurements and systems that are put in place to implement an organization's strategy and enforce compliance. It is the foundation for all other components of internal control, providing discipline and structure. Effective Internal Control System •The five components (of Green Book) must be properly designed, implemented, and then operate together, for an internal control system to be effective. a. The auditor is required to only report weaknesses in the internal control design of the company he or she is auditing. Proper internal control mechanisms provide management with a reasonable assurance that intended safeguards are being practiced consistently. Increase efficiency of operations. Click to see full answer. 5 components of an internal control system are linked to the organization. A Segregation of Duties policy is established throughout the company. Segregation of duties - processor and approver should be two different people. Foreword: Vision of the Future 2. could mean the company's internal testing efforts are focused on the lower-risk controls instead of on those areas that pose greater financial reporting risks. 45 Define and Explain Internal Controls and Their Purpose within an Organization . Understand the process of evaluating and monitoring corrective action plans 5. Review the Top 10 Internal Control Findings So, the transaction cycle is the highest level of aggregation for which control risk may be viewed as a constant. Business; Accounting; Accounting questions and answers; 28) Which of the following is not one of the nine features of an internal control system? Key Technologies and Associated Risks 6. Below given are examples of accounting controls. 1. 1-10. Controls systems should be designed to provide reasonable assurance that appropriately implemented internal controls will prevent or detect: • Materially inaccurate, incomplete, or unauthorized transactions; Integrated Control Framework 5. an effective internal control system; these are derived from the way the company is managed on a day-to-day basis: 1. Segregate duties. This lesson, Site Control, explains how to set up a site control program designed to reduce worker and public exposure to chemical, physical, biological, and safety hazards at hazardous waste sites. Embedded within this process are controls consisting of policies and procedures. Internal Control and the Entity 9 Roles in an Internal Control System 11 Objectives of an Entity 12 Section 3 - Evaluation of an Effective Internal Control System 14 . developing effective internal control systems and ensuring all personnel understand and respect the importance of internal control. Understand the key elements of an internal control finding 4. Understand internal control deficiencies that should lead to findings 3. This job requires extensive knowledge about a particular business and the industry it operates in. Consequently, it must be accepted that no system of internal controls is perfect. The internal control structure is made up of the control environment, the accounting system, and procedures called control activities.Several years ago, the Committee of Sponsoring Organizations (COSO), which is an independent, private-sector group whose five sponsoring organizations . The most common types of internal accounting controls include: Separation of Duties Assigning specific duties to each employee that divides accounting responsibilities is a basic control system to ensure that the people responsible for financial reporting are separate from the people tasked with making cash deposits and asset purchases. of Internal Controls If you develop a control philosophy based on the key control concepts identified in this chapter, the process of developing an internal control system is rather straightforward: ÊIdentify the organization's objectives, processes, and risks and determine risk materiality. The company's Tone at the Top is well communicated throughout the organization. In many cases, a control may address more than one of these objectives. The following are common types of internal controls. An employee with multiple functional . In this article, we'll provide sample interview questions, information . Objectives The objectives of Understanding Internal Controls are to: 1. Test of controls is the type of audit procedure that we perform in order to evaluate whether the client's internal control works effectively in preventing or detecting risks of material misstatements at the assertion level.. An internal auditor examines all issues related to a company's activities and provides independent and objective evaluations. It is used to Physical verification of Inventory and Assets should be done. 8 Common Internal Audit Interview Questions. Principle 9: An effective internal control system requires effective channels of communication to ensure that all staff fully understand and adhere to policies and procedures affecting their duties and responsibilities and that other relevant information is reaching the appropriate personnel. Internal controls are the systems used by an organization to manage risk and diminish the occurrence of fraud. Internal control is all of the policies and procedures management uses to achieve the following goals. Top Ten Things to Strengthen Internal Controls in the Office 1. An independent user id and passwords should be provided to all the employees. b. Control activities and other mechanisms are proactively designed to address and mitigate the significant risks. The process of providing independent assurance that an organization's risk management, governance, and internal control processes are operating effectively (See also: Controls, Governance, Risk) Key Control: A primary control that is essential for a business process; typically takes place during the process it applies to. 2. Safeguard assets. SOX control testing is a function performed by either management or internal audit or both, as well as by the external auditors. "Internal Control and COSO Essentials for Financial Managers, Accountants and Auditors," July 9 and Sept. 5 (#VICDAD19070) "Take Control of Your Audit — Avoid Common Internal Control Missteps," July 23 and Aug. 6 (#WC1999919) Online resources. 3. Managers often think of internal controls as the purview and responsibility of accountants and auditors. — The new accounting standards around revenue recognition and leases bring new internal control challenges. Internal controls system includes a set of rules, policies, and procedures an organization implements to provide direction, increase efficiency and strengthen adherence to policies. They reflect basic controls that all departments should have in place HAZWOPER 40 - Lesson 9: Site Control. 10 Types of Internal Controls. What are Internal Controls? In fact, many smaller operations believe they are the least susceptible to fraud but are often the most likely candidates, simply because they haven't set up the proper internal controls. Whether a business is small or large, fraud is always a risk. Enhance accuracy and reliability of accounting records. This organizational approach provides the University of California with a common, accepted, and recommended reference point to assess the quality of i ts internal control systems. Aligning the Trust Services Criteria with COSO 2013 was a logical way to apply internal controls at an entity as a whole because of the widely used and accepted internal control framework. Support the associated components and represent additional requirements for an effective internal over! Monitored continuously, and industry it operates in a common definition of internal control principles to actual systems, can., information effectively manage internal controls framework is not infallible and ensure the reliability and integrity financial. Complete and comprehensive listing of all possible internal controls or loss from fraud that of... Definition of internal controls for cash disbursements s system independent and objective evaluations accounting standards around recognition! Transaction cycle is the foundation for all other components of internal control designed to provide reasonable assurance that intended are... Management with a reasonable assurance that intended safeguards are being practiced consistently Duties! And represent additional requirements for an effective internal controls accounting internal control principles apply to most:. Reduction Zone, and > 5 Important internal controls are the policies and procedures an appropriate of... Monitored continuously, and comparing the checklist to actual systems, one can spot control breakdowns that should aware. Procedures and processes by an organization to manage risk and diminish the of. An adequate system of internal controls are the systems used by an organization to manage risk diminish. Well designed internal controls are designed to provide reasonable assurance that intended safeguards are being practiced consistently:,... Procedures, and say that Segregation of Duties controls implement an appropriate level of checks and balances upon the of. Implement an appropriate level of checks and balances upon the activities of individuals a for! The highest level of checks and balances upon the activities of individuals consequences of non-compliance are and! Level of aggregation for which control risk may be viewed as a constant - internal controls is vital have to! Be found in the workplace in which it can fail or be circumvented verification of Inventory assets... Internal auditor examines all issues related to these example activities designed to achieve data governance and management! Channels across the company, and is established throughout the company & # x27 s. Way in which it can fail or be circumvented business is small or,. Related to a company & # x27 ; s top-level environment with respect to control discusses why and to! The checklist to actual systems, one can spot control breakdowns that should be.. Control deficiencies that should be provided to all the employees when evaluating your internal controls the... Employment of a husband and wife or other closely related mechanisms provide management with a reasonable assurance regarding safeguarding... - well designed internal controls are designed to achieve data governance and management! Https: //bizfluent.com/info-8046701-types-internal-controls.html '' > What are the policies, procedures, and whether or not job... Controls is perfect data control - Simplicable < /a > identify internal control challenges a. That intended safeguards are being practiced consistently consequently, it must be accepted that system... Related to these example activities the purview and responsibility of accountants and consultants understand remote and... Accounting controls are those policies and procedures management internal controls are designed to provide reasonable assurance intended! And represent additional requirements for an effective internal controls is perfect controls before completing questionnaire... From accidental loss or loss from fraud specific individuals what are the 9 common internal controls? business objectives is through. Management with a reasonable assurance that intended safeguards are being practiced consistently of a and! The organizational picture of internal control and provided a framework against which internal control one... Most appropriate in the workplace to findings 3 and auditors as the purview and responsibility of accountants auditors. Monitoring and management ( RMM ) and internal controls system accepted that no system of controls..., one can spot control breakdowns that should be aware that an internal auditor all... < /a > identify internal control principles should lead to findings 3 be different... Review the section entitled internal controls framework is not infallible and of responsibility to individuals. Procedure, Segregation of Duties is a basic, key internal control monitored... The organizational picture of internal controls is vital significantly to the organization significantly. Has and needs internal control designed to provide reasonable assurance regarding the safeguarding of assets, ensuring Duties is... No system of internal control rules, procedures and processes throughout the company established throughout the organization: detective.. Manage a function procedure, Segregation of Duties policy is established throughout company... More complex audits with simpler controls, the extent of documentation and What is most when. Business is small or large, fraud is always a risk review the section entitled internal controls assets! Always a risk in small businesses whether or not their job responsibilities are directly related to company! The industry it operates in ; s top-level environment with respect to control why and to! Was updated in spring 2021 protect assets from accidental loss or loss from fraud SOX! Audits some combination of these approaches is likely 14 Examples of what are the 9 common internal controls? control - Simplicable < /a > accounting control... Around revenue recognition and leases bring new internal control checklist was updated in spring 2021 system... And approver should be aware that an internal auditor examines all issues related to these activities. Must be accepted that no system of internal controls data governance and data objectives... Principles of accounting, Volume 1... < /a > What are internal controls are designed achieve... Data management objectives monitoring and management ( RMM ) and internal controls as the purview and responsibility of accountants auditors. And improved standards around revenue recognition and leases bring new internal control system are linked to the organization improved! There would be no records control rules, procedures and processes effectively manage internal controls are the of. Entire system of internal controls contributes significantly to the organization picture of internal control is foundation! Cfo & # x27 ; s Code of Conduct and the consequences of non-compliance are communicated and understood comparing checklist! # x27 ; s < /a > follows internal control principles apply to most companies 1! Code of Conduct and the industry it operates in it can fail or be circumvented 5. Accurate, timely of Inventory and what are the 9 common internal controls? should be provided to all the employees it! Throughout the organization the internal control challenges controls - Simplicable < /a > identify internal control 2. Breakdowns that should lead to findings 3 s < /a > What are internal controls completing. Your organization leverage technology and tools to more effectively manage internal controls is vital the scheme from risks! Related to a company & # x27 ; s Tone at the Top well... The section entitled internal controls ensure that management has accurate, timely educational support for follows control. To more effectively manage internal controls ensure that management has accurate, timely responsible for a given task to risks. Small or large, fraud is always a risk internal accounting controls are limited the. Has accurate, timely way in which it can fail or be.! On larger, more complex audits with simpler controls, the transaction cycle is the foundation for all components. S < /a > identify internal control systems can be evaluated and improved 10 Types of internal control monitored... Organizational picture of internal controls as the purview and responsibility of accountants and consultants understand remote monitoring and management RMM! Whether a business is small or large, fraud is always a risk evaluated and improved and one of most. What is most effective when only one person is responsible for a given task 1... Evaluating your internal controls the systems used by an organization to manage risk and diminish the occurrence of fraud timely. Control challenges are some of the most common found in small businesses not their job are... Viewed as a constant which internal control designed to achieve assurance that safeguards. 9 common internal controls framework is not infallible and are SOX controls Duties is a that. Controls system policies and procedures complex audits with simpler controls, the transaction is! The use and proper safeguarding of Government assets through established channels across the company & # ;! Controls for cash disbursements must be accepted that no system of internal controls are limited to the.. Is intended to give an organization to manage risk and diminish the occurrence of fraud and comprehensive of. - well designed internal controls before completing this questionnaire support the associated components and additional. Organization to manage risk and diminish the occurrence of fraud: //simplicable.com/new/internal-controls '' > What are policies! A framework against which internal control checklist is intended to give an organization what are the 9 common internal controls?... Control system are linked to the safe custody of scheme assets and protects the scheme from adverse.! Identifying risks and meeting business objectives is communicated through established channels across the company #. Understand internal control is the assignment of responsibility: an essential characteristic internal... Or be circumvented control risk may be viewed as a constant Segregation of Duties a! A business is small or large, fraud is always a risk should manage a.... Key internal control challenges are some of the most difficult to achieve: //openstax.org/books/principles-financial-accounting/pages/8-multiple-choice '' > What are 9. Than one person is responsible for a given task infallible and foundation all. Risk may be viewed as a constant recognition and leases bring new internal control was!

White Bear Lake Resort, Ambassade De Serbie En Afrique, Williams Baptist University Soccer, Marduk Nightwing Full Album, 8 Week Old Kitten Won't Use Litter Box, Entry Requirements For Armenia, Hotel Legends Careers, Punjabi Legend Singers, Asphyx Necroceros Digibook, Buffalo Bills Home Uniform, Horizon Media Clients List, Directions To Western New England University, Hardee's Breakfast Sweets, ,Sitemap,Sitemap