CONTROLS IN AN EDP ENVIRONMENT The second standard of field work requires that we obtain a sufficient understanding of the client’s internal controls (I/C) to plan the audit and assess control risk. We hope that our assessment of control risk shows it to be low so that we can reduce substantive testing‚ thereby reducing audit costs. When EDP is used in significant accounting applications‚ then you must consider the effects the computer has when evaluating the internal controls. The auditor’s
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Appropriate Technology 1. Appropriate Technology There is unanimity among the economists over the choice of AT. According to Yale Brozen‚ “ the AT for an area depends on its resources‚ patterns and its markets. It is therefore defined as an amalgam of skills methods‚ techniques and equipments that can contribute towards solving the basic soci-economic problems of the concerned communities”. • AT should‚ be utilized for development purposes in the name of social justice
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CONTENT MARKETING Content writing is a fresh idea in the world of e-marketing. However this concept was pioneered by John Deere in 1895 with his publication of The Furrow magazine. It is a marketing technique which requires developing a relevant content to attract a particular defined audience. The objective is to promote a particular product or acquire customers to derive profitable actions. Strategy The business world and entrepreneurs are always on a stiff competition trying to market
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Content marketing redefined Beverage major Red Bull wants to recover much of its marketing costs through content sales RAJIV RAO New Delhi‚ 11 April n October 2012‚ Red Bull launched Stratos‚ an audacious event where it sent parachutist Felix Baumgartner up 39 kms into the stratosphere in a balloon so he could jump and break the sound barrier while free falling. Baumgartner became the first human to do so. The stunt‚ which Red Bull had been planning for seven years‚ was itself perhaps not so
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Operational Audit Best Practices A methodology to Conduct Operational Audit in Public Sector Organizations What is Operational Audit? Operational Audit is a methodology for assessing the conformity of implementing the procedures and methodologies set forth in the department’s instructions‚ regulations or documents. Operational audit is performed by specialized auditors. Upon completion of the auditing process‚ a report of findings with recommendations is submitted. Operational audit contributes to
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Content Marketing MetriCs A Field Guide to the Four Types of Too often‚ content marketers tell themselves that they can’t accurately measure their results‚ or a tactic isn’t measurable‚ or that they don’t feel comfortable measuring content. These are defeatist statements‚ hanging over your content marketing like a dark cloud. If you find yourself falling into this camp‚ don’t fret: You still have time to get on the right track. This eBook will cover the four types of metrics that help marketers
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Section 3.3 Solving Word Problems: Comparisons Copyright © 2013‚ 2010‚ 2006‚ 2003 Pearson Education‚ Inc. Example In a basketball game‚ the Vikings scored 12 points more than the Mustangs. A total of 78 points were scored. How many points were scored by each team? 1. Understand the problem. Let m = the number of points scored by the Mustangs. Let m + 12 = the number of points scored by the Vikings. 2. Write an equation. m + m + 12 = 78 Copyright © 2013‚ 2010‚ 2006‚ 2003 Pearson Education‚ Inc
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NURSING INFORMATION EXPERT Nursing is a profession within the health care sector that focuses on protecting and promoting health care. It involves prevention of illness‚ injury and treatment of human diseases. The nursing profession requires that information of patients should be kept and recorded in a manner that can allow for proper review of patients. Some of the tasks that a nursing information expert is charged with include communicating and coordinating care with all other clinical disciplines
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of the audit process for Apollo Shoes is to design tests of controls‚ substantive tests of transactions‚ and analytical procedures for the sales‚ collection‚ payroll‚ personnel‚ acquisition‚ and payment cycles. These test and procedures are with intent to attest operating effectiveness of internal controls of Apollo Shoes on the basis of documentation provided. It is with the understanding that with the performing of test and procedures an opinion can be formed but management of Apollo shoes is responsible
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Audit Office Size‚ Audit Quality and Audit Pricing By Jong-Hag Choi‚ Chansog (Francis) Kim‚ Jeong-Bon Kim‚ and Yoonseok Zang Forthcoming at Auditing: A Journal of Practice and Theory ________________ *Jong-Hag Choi is an Associate Professor at Seoul National University (acchoi@snu.ac.kr). Chansog Kim is an Associate Professor at City University of Hong Kong (acckim@cityu.edu.hk). Jeong-Bon Kim is a Chair Professor at City University of Hong Kong (achead@cityu.edu.hk). Yoonseok Zang is an
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