



What are the time limits for resolving incomplete lodgements? How are unclaimed lodgements handled in accordance with regulations?
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what is outstanding lodgement
- What are the key strategic goals related to lodgement management?
- How are timing differences in lodgement reconciliation addressed?
- What are the training requirements for a new lodgement system?
- What are the potential risks associated with a high level of outstanding lodgements?
- Are there any potential conflicts of interest that need to be considered in the assignment of these responsibilities?
- What resources or external expertise can be leveraged to enhance lodgement management capabilities? How can the lodgement process be designed to minimize the occurrence of outstanding items from the outset?
- How can technology be used to provide better visibility into lodgement status?
- What are the disclosure requirements for outstanding lodgements? How do auditors assess the reasonableness of outstanding lodgements?
- Are there any disaster recovery plans specifically addressing the potential loss of lodgement or reconciliation data or systems? How are business continuity plans coordinated across different departments that rely on or contribute to the lodgement and reconciliation process?
- What training is provided to staff handling lodgements?
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