Appreciative Internal Audit: A Strength-Based Approach to Quality System Auditing – A Case Study. Jon Morris President JDQ Systems Inc. Vancouver‚ BC‚ Canada Introduction Traditional internal audits fulfill an important need for companies with fresh ISO 9001:2000 Quality Management System implementations‚ but for companies with mature systems‚ those registered for more than five years‚ an innovative approach to auditing called “Appreciative Internal Quality Audit” can take them beyond compliance
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Case #4 Jiawei Qi Principle of audit and control (43010) Professor Ben Hoffman February 23‚ 2015 TO: Charles ward‚ CPA Partner FROM: Jiawei Qi DATE: February 23‚ 2016 SUBJECT: Assess control risk and plan tests of controls and substantive tests of transactions Introduction: The purpose of the memo is to communicate to you the outcome of the company’s control risk‚ the test of controls and substantive tests of transactions. General procedure: First‚ we assess the
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CASE FOR USE WITH OROS QUICK® ABC SOFTWARE Blue Ridge Manufacturing Company BACKGROUND: Blue Ridge Manufacturing is one of a dozen companies that produces and sells towels for the U.S. "sports towel" market. A "sports towel" is a towel that has the promotion of an event or a logo printed on it. They’re called sports towels because their most popular use is for distribution in connection with major sporting events such as the Super Bowl‚ NCAA Final Four‚ Augusta National Golf Tournament
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Issues faced by Jet Blue 1 A. Some of the significant issues Jet Blue faced on February 14‚ 2007 were due to an unexpected ice storm that grounded over 39% of the scheduled flights over a course of three days. Because Jet Blue’s services are intangible‚ it was hard for the company to make up for the flight cancellations. Also‚ the services that Jet Blue offers such as flights are perishable. Therefore‚ all profits from cancelled flights were lost. Another issue faced by Jet Blue was the communication
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1 Auditing issues in Enron case Independent Needed for the Houston office of Andersen‚ an audit partner that understands the role of being a "public watchdog" with "ultimate allegiance to the creditors and shareholders" . Arthur Anderson abandoned its roles as independent auditor by turning a blind eye to improper accounting‚ including the failure to consolidate‚ failure of Enron to make $51million in proposed adjustments in 1997‚ and failure to adequately disclose the nature of transactions with
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Dell case According to the 10-K filed on 30/13/2012 on Dell’s website‚ the following data has been appeared on the fiscal 2012 financial statement. Sales: 62‚071 Total Assets: 44‚533 Net income: 3‚492 Cash flows from operating activities: 5‚527 Number of employee: 2012 109‚400(106700 regular employee and 2‚700 temporary employee) 2011 103‚300(100‚300 regular employee and 3‚000 temporary employee) 39‚900 located in USA and 66‚800 in other countries Dell’s products Dell’s products
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improve profitability during the period January 1 to June 30‚ 2005? How useful was the data in Exhibit 4 for the purpose of this analysis? As we know from the case‚ the Superior is implementing the standard cost system which was introduced in early 2005---“Next year’s standard costs were last year’s actual per unit costs adjusted for anticipated cost changes”. By looking at Exhibit 2 and Exhibit 4‚ we could compare the level of all the costs under the items. The applicable way is to focus on “Variances”
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Blue‚ the Supreme Court of Pennsylvania [PA] reversed the decision of the Lehigh County Court of Common Pleas that had entered an order requiring a father to contribute $4‚600 a year towards his son’s college expenses. In addition to the award of support‚ the trial court had mandated that the son apply for financial aid to compensate for the difference in the tuition costs. The Court recognized in Blue that even though it was not a typical issue of
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pounds) will be used‚ and X will be used to represent the amount of Grade B used. (600‚000*9+x*5)/(600‚000+x)=8 x=200‚000 In order to achieve the minimum average quality of the whole tomatoes‚ we need at least 3 pounds A with one pound B. Since we have in total 600‚000 pounds grade A tomatoes‚ we can match 200‚000 grade B with them. So we get at most 800‚000 pounds whole tomatoes. 2. What is wrong with Haneda‟s suggestion to use the entire crop for whole tomatoes? Based on the reading‚ Haneda’s
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Case 4.1 Amy’s Ice Cream Amy’s Ice Cream is a business that was founded in Austin‚ Texas‚ and now has 13 locations in Austin and one each in Houston and San Antonio. When asked about the driving force behind it‚ Phil Clay‚ the production manager‚ explained that "while the product is of excellent quality and does come in some unique flavors‚ ultimately ice cream is ice cream. One can just as easily go to Swensen’s or the Marble Slab to get great ice cream. Service is what differentiates Amy’s from
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