TWO (2) examples of each of Substantive Analytical Procedures in Payroll & Personnel Audit Cycle when auditing the accounts below: i- Payroll Expense Accounts ii- Payroll-Related Accrual Accounts 3. Describe the duties that are performed within the personnel‚ timekeeping‚ and payroll processing functions. 4.a. Describe what are the key authorisation points in a payroll system. b.Explain the importance of establishing control procedures over the classification of payroll transactions.
Premium Human resource management Expense Salary
numerous case studies documenting the harmful effects that chemical pesticides have had on the environment? Along with these facts‚ she explains how in many instances the pesticides have done more harm than good in eradicating the pests they were designed to destroy. In addition to her reports on pesticide use‚ Miss Carson points out that many of the long-term effects that these chemicals may have on the environment‚ as well as on humans‚ are still unknown. Her book as one critic wrote‚ "dealt pesticides
Premium Kyoto Protocol Greenhouse gas Biodiversity
Logical Design Domonic Lastoria Professor Irene Hoskins Strayer University CIS 111 1/19/2013 1. List the advantages of a relational model specific to ACME Global Consulting. The relational database model specified for the ACME Global Consulting organizes given data in table series. Each of the table has fields specified with specifications regarding the data type stored (Easytoteach‚ 2011). The advantages of the relational model includes
Premium Relational model Database SQL
Learning Program for: CHCCN303A: Contribute to provision of nutritionally balanced food in a safe and hygiene manner. CHCCHILD401B: Identify and respond to children and young people at risk. The learner group for this program will be individuals wishing to gain employment in the childcare industry who have are completing their certificate III in Children Services. Most of the individuals are seeing employment or have gained employment (since commencement of this course) in the childcare industry
Premium Nutrition
Ethical standards are the morals of our environment that are tolerable for most people. Normally referred to as mores‚ ethical standards are what the most of people accepts as good‚ and the way they act without imposed rules and regulations. Some part of the World these ethical standards are based on cultural and religion principles. In addition to that‚ ethical thinking involves the complex process used to consider the effect of the actions on the individuals or organization we serve. The basis
Premium Ethics Morality Virtue
Damage to the environment is an inevitable consequence of worldwide improvements in the standard of living. Discuss. Nowadays with the development of the economy and technology‚ humans pursue various material or mental comforts frequently. The standard of living is a social-economic indicator which reflects people’s quality of life (Steve Dowrick‚ Y. D.‚ 2001). It can be measured by means of economic indicators (GDP per capita‚ income distribution‚ the price level) and social (infrastructure‚
Premium Nuclear power Energy development Environment
THE EDUCATION SYSTEM The structure of education in Jamaican has gone through several stages of development over the years. The former education system was established in an agrarian society‚ intended to maintain and reinforce a social structure characterized by a small white elite and a largely black labouring class‚ however it has now evolved into an Industrial and Information and Communications Technology (ICT) Age. This has contributed to shaping a system which is dynamic in nature‚ preparing
Free High school Secondary school Secondary education
Systems Analysis and Design 000200010270588738 1 Essentials of Systems Analysis and Design‚ Fourth Edition‚ by Joseph S. Valacich‚ Joey F. George‚ and Jeffrey A. Hoffer. Published by Prentice Hall. Copyright © 2009 by Pearson Education‚ Inc. 1 The Systems Development Environment Chapter Objectives After studying this chapter‚ you should be able to: ½ Define information systems analysis and design. ½ Discuss the modern approach to systems analysis and design that combines both
Premium Information systems System Systems Development Life Cycle
The objective of analytical procedures used in the overall review stage of the audit is to assist the auditor in assessing the conclusions reached and in the evaluation of the overall financial statement presentation. A wide variety of analytical procedures may be useful for this purpose. The overall review would generally include reading the financial statements and notes and considering (a) the adequacy of evidence gathered in response to unusual or unexpected balances identified in planning the
Premium Generally Accepted Accounting Principles Balance sheet
Auditing procedures: Five assertions: 1. Occurrence: Define: transactions and events that have been recorded have occurred and pertain to the entity. Explain: sales and purchases shown in the income statement belong to the company and are real‚ that is they actually took place. 2. Completeness: Define: all transactions and events that should have been recorded have been recorded. Explain: all the individual transactions making up the balances in the income statement are recorded; no sales
Premium Expense Revenue General ledger