is it important for external auditor to be independent? Throughout the years‚ banks‚ shareholders‚ possible investors and creditors always relied on the financial statements produced by a company. Since the management of a company is producing these documents it has been assumed that the managers may act dishonestly so that their performance looks better. To monitor the company’s performance better the directors along with the shareholders employ external auditors to check all these financial
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are also an extension of corporate frauds. Examples being the 2G and 3G Scam by telecom minister A.Raja involving Aircel‚ Swan Telecom and others. These telecom operators obtained 3G licenses in 2009 at 2006 prices uncompetetively and unethically. When this came in the limelight‚ they had to not
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CITY SCHOOLS DIVISION OF DASMARINAS DASMARINAS CITY YEAR-END ACCOMPLISHMENT REPORT CY 2011 I. INTRODUCTION In support to the non-formal education program of the DepEd‚ the City Schools Division of Dasmarinas provides Basic Education in terms of Alternative Learning System through the implementation of the major literacy programs cum livelihood namely: Basic Literacy Program (BLP)‚ Accreditation and Equivalency Program (A & E) for Elementary and Secondary Level. Basic Education has been
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What Do Nurses Really Do? Alicia Wells The University of Southern Mississippi College of Nursing Over the years‚ the question of what nurses really do on a daily basis has confounded not only the general public‚ but also those who work in the healthcare field. However‚ one cannot attempt to explain what nurses do on a daily basis without first understanding what nursing is and why the healthcare field even exists. The field of nursing exists primarily to assist the physicians and to facilitate
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Press in Sub Continent: Beginning of Media: In the sub-continent‚ journalism started with preliminary handwritten news sheets prepared by government news-writers during the Muslim rule. They were written dated‚ appeared at regular and frequent intervals. Such news sheets provided the rulers with information from all corners of the empire‚ regarding public occurrences‚ current-events‚ mischief in societies and hardships faced by the people. From this information‚ the rulers used to take decisions
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Concept Paper on Post PIFRA Strategy 2009 Audit Competency Centre PIFRA 7/14/2009 A good Public Financial Management (PFM) system is essential for the implementation of policies and the achievement of developmental objectives by supporting aggregate fiscal discipline‚ strategic allocation of resources and efficient service delivery. An open and orderly PFM system is one of the enabling elements for those three levels of budgetary outcomes: • Effective controls of the budget totals and management
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[2] These biotic and abiotic components are regarded as linked together through nutrient cycles and energy flows.[3] As ecosystems are defined by the network of interactions among organisms‚ and between organisms and their environment‚[4] they can be of any size but usually encompass specific‚ limited spaces[5] (although some scientists say that the entire planet is an ecosystem).[6] Energy‚ water‚ nitrogen and soil minerals are other essential abiotic components of an ecosystem. The energy that flows
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mistrust towards adults. It is important to exercise great care when handling the situation as your initial response can be critical towards the child’s recovery and future willingness to interact with people. The child requires most of all to believe in the voice of the person to whom they have confided and need very much to hear expressions of genuine sympathy. They must be assured that the blame for their abuse has absolutely nothing to do with them‚ but is aimed directly and firmly at the abuser and
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service professionals we will come across many clients from all walks of life that unfortunately are facing so many problems. Many people experience hardship and they just simply need help. As a professional in this field our work is to help our clients with whatever needs they may have at that time. The ultimate and main goal is to help the client become self-sufficient. Help them learn new skills as well as provide referrals to resources when needed. The job is to help provide the clients with alternatives
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Q 2.5 ■ The external auditor is the person appointed by the local government under the Local Government Act 1995 to undertake an audit of the accounts and financial report for each financial year. ■ The internal auditor is the person appointed by the local government to undertake an audit of the adequacy and effectiveness of the internal control structure and may include financial controls‚ legislative compliance‚ information systems‚ employment practices and risk management. The primary role
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