this report is to develop an audit plan using the 2007/2008 annual reports of the WesFarmers. This report will provide an understanding of the underlying concepts of an overall audit strategy. This strategy will bring forward the direction and scope of the WesfFarmers audit plan. This report will address five major points these are as follows: • Understanding the entity and its environment • Making preliminary judgements about materiality levels • Considering the audit risk • Understanding internal
Premium Internal control Financial statements Auditing
Internal audit is a dynamic profession involved in helping organizations achieve their objectives. It is concerned with evaluating and improving the effectiveness of risk management‚ control and governance processes in an organization. To do this‚ internal auditors work with management to systematically review systems and operations. These reviews (audits) are aimed at identifying how well risks are managed including whether the right processes are in place‚ and whether agreed procedures are being
Premium Management Auditing Audit
Identify the current legislation‚ guidelines‚ policies and procedures for safeguarding the welfare of children and young people including e-safety Children Act 1989 This Act identifies the responsibilities of parents and professionals who must work to ensure the safety of the child. This Act includes two important sections which focus specifically on child protection. Section 47 states that the Local Authority has ‘a duty to investigate when there is a reasonable cause to suspect that a child is
Premium Abuse Child abuse Bullying
Import Procedure Import trade refers to the purchase of goods from a foreign country. The procedure for import trade differs from country to country depending upon the import policy‚ the statutory requirements and customs of different countries. In almost all the countries of the world import trade is controlled by the Government. The objectives of these controls are proper use of foreign exchange‚ restrictions on imports of non-essential and luxury goods‚ development of indigenous industries‚
Premium International trade Import
WHAT IS PROCEDURE’S IN A CLASSROOM Classroom procedures enable teachers and the class to run smoothly and it provides safety and security that is needed. The more the classroom‚ is stability the less the class will be disruptive. If the activities or procedures are learned and practiced daily in the right fashion it will save time and effort and it will save time to be used for more instructional activities and events. Routines can create order when the basic operation of the classroom under control
Free Teacher Education
(Haliiday‚ Mcintosh and Strevens‚ 1964)‚ Jack Ewer (Ewer and Latorre‚ 1969) and John Swales (1971). Operating on the basic principle that the English of‚ say‚ Electrical Engineering constituted a specific register different from that of‚ say‚ Biology or of General English‚ the aim of the analysis was to identify the grammatical and lexical features of these registers Teaching materials
Premium Linguistics
Export Trade Facilitation Division Bureau of Export Trade Promotion DTI International Bldg. 375 Sen. Gil J. Puyat Ave.‚ Makati City Tel. Nos.: (+632) 890.4693 / 896.3251 E-mail: betpetfd@dti.gov.ph Export Procedures Exporting is both challenging and rewarding. Export procedures are simple and the export documentation required has been lessened. Build your knowledge and develop skills on the dynamics of exporting by attending seminars/training courses on the basics of exporting‚ letters
Premium Pro forma International trade Export
GRACE CAFE DAILY CLEANING PROCEDURES Morning Shift : * Check on male and female bathrooms‚ make sure they are clean‚ if not report to housekeeping immediately. * Polish all the leftover cutleries and glasses from last night. * Check the back area especially room service area‚ make sure they are clean and tidy ( no dirty glasses‚ no leftover drinks‚ etc ) * Also‚ make sure the room service trolley linens are clean otherwise change them. * Make sure the sugar bowls are stocked
Premium Coffee Washing
|4 Quality Management System |Observation/Comments |Results | |4.1 General Requirements | | | |Has your organization established a management system (QMS) |The QMS system applies to all major processes throughout the company | | |giving consideration to:
Premium Management Quality management system Quality assurance
Sample IT Change Management Policies and Procedures Guide Evergreen Systems‚ Inc. 2007 Sample Change Management Policies & Procedures Guide 1 2 3 4 5 6 7 Evergreen Systems‚ Inc. P1 Executive Summary – IT Change Management Policy.................................................................................. 2 Objective ................................................................................................................................................
Premium Peer review Change management Implementation