Case Study 5 1. Explain WHY not appropriate with authority? 2. Identify controversial issue(s)‚ 3. Support your arguments 4. Answer the question - State your opinion/ conclusion Case Study 5 The answer is adapted from HKICPA FE (December 2003) Paper II Case Question 4. There is an inconsistency in the auditor’s report. The Qualified Opinion paragraph indicates that the opinion is qualified on the basis of scope limitation‚ while the Basis for Qualified Opinion paragraph suggests that
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.................................... 9 5.3 From Acceptability Perspective ............................................................... 9 5.4 The limitations of performance Measures ......................................... 10 Conclusions .................................................................................................... 11 6. 6.1 The gaps between the practice an policies. ......................................... 11
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are necessary purchases and consistent with the best interest of the company i.e. not for personal use. Refer to lecture note: Most companies have different levels of general authorisation depending on the type of purchases. Weakness Strength Audit procedure (To what‚ for what) Objective There are no proper procedures for authorisation. Purchase requisition does not need to be approved by authorised personnel. This may results to unauthorised and invalid company purchases i.e. for personal
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MYTHS People go into HR because they like people – but that’s pretty much it. Anyone can do HR HR deals with the soft side of a business and is therefore not accountable‚ nor strategic HR focuses on costs‚ which must be controlled (i.e. salary $’s) HR’s job is to be the policy police and the health and happiness patrol HR is full of fads HR is staffed with nice people NEW REALITIES-SHRM Strategic management of people through HR programs and policies helps to ensure organizational outcomes
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Resource Management in Small Business: Critical Issues for the 1990”‚ Journal of Small Business Management‚ Vol.28‚ 9. Juhen‚ P.A. (2000)‚ The State of the Art in Small Business and Entrepreneurship‚ Ashgate‚ Aldershot. 10. Jyothi‚ P. (2004)‚ “Practices of HR Functions in a Small Scale Organisation”‚ SEDME‚ Vol.31‚ No.4 11. Kamble‚ H. (2005)‚ “Human Resource Management in SSI Units of Belgaum District”‚ SEDME‚ Vol 12. Kitching‚ J. (2000)‚ “Abstracts and Commentaries”‚ International Small Business Journal
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ISSN 0976 – 6510(Online) Volume 2‚ Number 1‚ Dec - Jan (2011)‚ © IAEME ISSN 0976 – 6502(Print)‚ ISSN 0976 – 6510(Online) Volume 2‚ Number 1‚ Dec - Jan (2011)‚ pp. 01-14 ©IAEM © IAEME‚ http://www.iaeme.com/ijm.html IJM E CHALLENGES FOR HR MANAGERS IN INDIAN BPO INDUSTRY WITH RESPECT TO ATTRITION Hema Gulati Asst.Professor Department of Management DAV Institute of Management Faridabad‚ Haryana-121001 E-Mail: gulati_hema@yahoo.com Dr.Sunita Bishnoi Assoc.Professor Department
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Executive summary: This assignment is done to provide the user information on Brand Audit of GrameenPhone Ltd‚ the telecommunication company in Bangladesh. Telecommunication has been a booming industry during the last two decades. Gradually this industry is matching towards market saturation. So‚ brand audit is also become very important and complex as well. The four major players GP‚ Banglalink‚ Robi‚ and Airtel by name are implementing same unique and confidential branding strategies to grasp
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Human Resource Audit – Case Study of “Ministry of Higher Education‚ Oman” By: Dr. Taraka Raghavendra Nanduru‚ Assistant Professor‚ Department of International Business‚ College of Applied Sciences‚ Ibri‚ Ministry of Higher Education‚ Sultanate of Oman GSM: 98823523 Email: raontr.ibr@cas.edu.om And Mr. Rashid Nasser Al Mataani Assistant Lecturer‚ Department of International Business‚ College of Applied Sciences‚ Ibri‚ Ministry of Higher Education‚ Sultanate of Oman GSM: 92672223
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record such item may be difficult to detect. 5. Regulations: They are regulated by governmental authorities and the resultant regulatory requirements often influence accounting and auditing practices in the banking sector. Special audit considerations arise in the audit of bank because of: 1. The particular nature of risks associated with the transactions undertaken by banks; 2. The scale of banking operations and the resultant significant exposures which can arise within short periods of time;
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With the world’s fossil fuel supply beginning to dwindle‚ and the threat of climate change looming in our future‚ conservation of energy has become more important than ever before. In this personal energy audit I will analyze my energy use over the week of September 21st-27th. I made a log of any daily activities which required an energy input‚ and noted their duration. This information was then used to determine the energy required per year. As I have not been living at my current address for
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