NATURE OF OPERATIONAL AUDIT • Also known as management audits and performance audits. • Conducted to evaluate the effectiveness and/or efficiency of operations. • Examinations of all or part of an entity to determine the degree of its operational efficiency‚ effectiveness and economy. • Also refers to the auditor’s study of business operations for the purpose of making recommendations about economic and efficient use of resource‚ effective achievement of business objectives
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Explain/justify the need for keeping records and describe the types of records you would maintain? 1st of November 2009 Record keeping Record keeping is an essential element without which it would be impossible to ascertain many important factors integral to the teaching and learning process. How a learner is progressing‚ whether they attended classes‚ whether any significant risks were posed by medication‚ health and safety or by a prospective new teacher‚ whether an establishment was providing
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You Are What You Wear Whoever said “clothes make a man” had the right idea about people perceive each other on the first look. Whether you like it or not‚ a big part of the first impression that we make when you meet someone depends on how you look – which is basically how you’re dressed. Looking good is an obsession with people these days. We love to keep up on the latest trends and make sure we’re sporting the latest fashion. Just take a look around you. Bangalis seem to be really catching
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customers can purchase games‚ movies‚ music‚ and books. CanGo is looking to move forward into new and emerging markets such as online gaming while seeking to enhance their current operations through the use of technology. In order to help address any issues which may occur because of these proposed changes‚ CanGo has enlisted our consulting firm to help them with their financial and managerial problems. We have identified several key areas in which the company could stand to improve‚ and highlighted
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Auditees : ____HO s and staff Department : IFC‚FEM‚HR‚KESSB‚SSHE‚PBB‚AH‚PH/BS‚CARGO ____Date of Audit : _____26TH Nov 2012 – 18th Dec 2012___ Procedure Involved : a) OSH Act 1994 & relevant Regulations b) F&M Act 1967 & relevant Regulations (including BOWEC Reg. 1986) c) OHSAS 18001 Standard d) ISAGO Standards Manual Effective May 2010 2nd Edition e) EMS ISO 14001 StandardAudit Team : 1. En. Meor Badrul Niza bin Ahmad Rafie – Dept :ILS 2. En Amir Syakib Yahya – Dept
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Audit & Investigation AQ002-3.5-2-AINV-T 15-Jun-12 WASEED AHMED LECTURER: MR. MEGAT ABDULLAH MEGAT MAHMUD Table of Contents Different roles of internal and external auditors. 4 Internal auditors: 4 External auditors: 4 Identify the benefits in forming an audit committee. 6 Evaluate the strengths and weaknesses of MPL’s control environment: 7 Control Environment: 7 a. Integrity and Ethical Values:
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believe that you can tell a lot about a person by observing what they wear. Is this true? A man in a nice pressed three-piece suit‚ carrying an expensive briefcase is obviously a businessman‚ right? A woman wearing a long ruffled colorful dress‚ with many jewelry pieces around her neck and wrists and colorful beads braided onto her hair must be a hippy or a gypsy‚ right? It is easy to label people based on how they dressed‚ sometimes too easy. Let’s face it; the first thing you do to a person
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What attribute of your personality are you most proud of‚ and how has it impacted your life so far? This could be your creativity‚ effective leadership‚ sense of humor‚ integrity‚ or anything else you’d like to tell us about. (*) (200-250 words) A “Personality”‚ to me‚ is the outcome of the behavioral features controlling a person’s mental and physical abilities. Thus‚ the attributes of a personality are its abilities and its behaviors and attitudes. Objectively‚ the inquiry as I understand it
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Ethical Issue Facing Health Care Cynthia Battle University Of Phoenix November 30‚ 2009 Health record breach violations are an ethical issue facing healthcare. In the article from the Journal of AHIMA titled “Reports Pour in under CA’s New Privacy Laws‚” the writer Chris Dimick discusses record breach violations. Reports have been pouring into the California Department of Public Health since the state began requiring healthcare entities to report all incidents of unauthorized record access
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accounting treatment introduced by Jeffrey Skilling. Under this accounting treatment‚ Enron would report potential future profits the instant the contracts were signed off. The difference between the net present value and the amount paid was regarded as profits. However‚ these number were misleading because the net present value was highly optimistic and overstated. Auditor Arthur Andersen has been the auditor of Enron for 16 years. When Enron unexpectedly suffered a collapse‚ the focus quickly turned
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