Xem 1-20 trên 26 kết quả Auditing sectors
  • "The Banking and Finance Sector accounts for more than 8 percent of the U.S. annual gross domestic product and is the backbone for the world economy. As direct attacks and public statements by terrorist organizations demonstrate, the sector is a high-value and symbolic target. Additionally, large-scale power outages, recent natural disasters, and a possible flu pandemic demonstrate the wide range of potential threats facing the sector.

    pdf116p meobu9 29-01-2012 43 14   Download

  • This publication is the output of an Expert Group Meeting / capacity development workshop organized by the Division for Public Administration and Development Management (DPADM) of the Department of Economic and Social Affairs (DESA) in partnership with the Board of Audit and Inspection (BAI) of the Republic of Korea and the Korean Association for Public Administration (KAPA) as part of the 6th Global Forum on Reinventing Government: Towards Participatory and Transparent Governance.

    pdf220p haiduong_1 27-02-2013 26 6   Download

  • Many organizations face a continually changing set of pressures and dynamics in the current economic climate. Faced with shrinking markets, they can choose to rationalize, merge or contract. The technology thread which holds systems and processes together is at risk. As a consequence, IT Internal Audit plays an integral role in maintaining discipline and rigor across functions and geographies.

    pdf23p hoadat_1990 12-07-2013 25 6   Download

  • Like other parts of the economy, the challenge for the public service is to find new ways of working smarter. The business of modern government is increasingly complex and continually challenging. In such a dynamic environment the public sector needs high quality performance information so that it can be responsive to citizens in a rapidly changing world. This framework is a commitment to that end. Our organisations are committed to high quality performance information and to supporting the public sector in improving performance information and performance management. ...

    pdf601p tay_thi_le 19-02-2013 22 5   Download

  • A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that misstatements in amounts that would be material in relation to the basic financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions.

    pdf101p tay_thi_le 19-02-2013 27 4   Download

  • All field investigations are subject to review for data consistency by a qualified senior engineer (discipline lead). These reviews are documented and any abnormalities checked by the senior engineer. All review comments and subsequent actions taken to provide consistent data are documented. These review documents become part of the design quality control documents for the appropriate Schedule Activity. All geotechnical information from field investigation and testing is checked according to Section 4.3.3 (Quality Program for Geotechnical Documents) of this QMP.

    pdf62p tainhacmienphi 25-02-2013 22 4   Download

  • The recent crisis was the result of a cascade of shocks that originated in the financial sector. It makes sense, therefore, to start by asking how the structure of the banking sector affected outcomes across countries. Deposits are thought to be a relatively stable source of bank funding; economies where banks have relatively low loan-to-deposit ratios before the beginning of the crisis may therefore be relatively robust. Similarly, better capitalised banks should be better able to absorb losses while maintaining the supply of funding to support the real economy.

    pdf0p doipassword 01-02-2013 16 3   Download

  • The Commissioner may confirm the fact that an audit report has issued in the intervening period between an audit being conducted and the publication of the annual report. Detailed queries regarding the findings are generally referred to the organisation audited. Many organisations within the public sector are subject to Freedom of Information legislation and a complete copy of an audit report may be sought by interested parties using this mechanism.

    pdf48p tay_thi_le 19-02-2013 16 3   Download

  • A ‘rule of law’ approach would promote mutual agreements and investments, but be much tougher on their implementation. For example, the European Commission should be given political support to apply competition policy in the energy sector, and to investigate some of the more dubious deals between Russian and EU companies. More generally, the EU should demand the enforcement of the growing number of agreements which have not been implemented – the PCA, the four Common Spaces and the European Energy Charter.

    pdf63p tay_thi_le 19-02-2013 14 3   Download

  • Authority’s Executive Director and 83 of  its employees, causing a significant emotional  toll on  the psyche of the organization.  The events of September 11 became a patriotic rallying point to  demonstrate  to  the world  that New  York,  the  nation’s  largest  city  and  heart  of  its  financial  sector,  could  respond  and  rebuild  in  the  face  of  this  adversity,  in  defiance  of  the  intended  intimidation and threat by the terrorist culprits.

    pdf0p tay_thi_le 19-02-2013 22 3   Download

  • The benchmarking exercise included review of compensation and benefits for the State of New  York  and  the  State  of  New  Jersey  and  significant  public  authorities  in  the  New  York  City  metropolitan  region.   In  addition,  with  respect  to  compensation  benchmarking  of  the  Port  Authority’s  four  largest  line departments,  five  to  seven public  sector  agencies  and  five  to  ten  private  sector  companies  were  initially  identified  and  reviewed  for  as  potential  peer  comparables.

    pdf154p tay_thi_le 19-02-2013 23 3   Download

  • Congress was also concerned about some banks’ paying less than the full amount of checks deposited by their customers because some paying banks charged fees to presenting banks to pay checks. To avoid paying present- ment fees, many collecting banks routed checks through banks that were not charged presentment fees by paying banks. This practice, called circu- itous routing, resulted in extensive delays and ineff iciencies in the check- collection system.

    pdf21p machuavo 19-01-2013 8 2   Download

  • Another important consideration is if any audit firm should be allowed to become so important that the demise thereof would seriously disrupt the market 5 . Although efforts by large firms to minimise the risk of failure have been commended, the concerns relate to the central question on whether such "too big to fail" firms could potentially create the risk of moral hazard.

    pdf11p doipassword 01-02-2013 13 2   Download

  • In the last two decades, European Union (EU) administrative law has gone through a process of extraordinary development and consolidation. It first developed as a body of principles and rules aimed at governing, on the one hand, the action of the EU public powers (such as the action of the Commission in the fields of State aids and competition), on the other hand, the action of the national administrations operating as decentralized EU agencies (e.g. the action of national public administrations in the field of public procurement)....

    pdf0p phoebe75 20-02-2013 25 2   Download

  • Assessments and audits (e.g., health impact assessments) can be used to help decision makers evaluate project or policy choices to increase positive health outcomes and minimize adverse health outcomes and health inequities. Understanding all risks and impacts of municipal planning or investment decisions, including those that can affect health, will help ensure that land use and transportation investments are aligned with positive and equitable health outcomes.

    pdf282p quynho77 10-11-2012 9 0   Download

  • In 2009, the Missouri Securities Division, in furtherance of its long-standing priority of protecting senior investors, determined to examine the practices and safeguards employed by Missouri-registered broker-dealer and investment adviser firms to protect their senior clients. This undertaking was launched due to several factors, including an aging population of investors, an increasingly high level of senior complaints to the Division, and the increase in reports of financial fraud against seniors.

    pdf92p bocapchetnguoi 06-12-2012 17 0   Download

  • A Anybody can call themselves an accountant, but a recognised qualification generally guarantees proper training, experience and professional standards. 5 Most accountants work in-house for companies or organisations in the private, public or voluntary sectors. Those employed by accountancy firms, on the other hand, usually specialise in \0 very specific areas, such as auditing, taxation, insolvency or forensic accounting. Naturally, each specialism has different training requirements.

    pdf97p haiduong_1 03-04-2013 250 118   Download

  • .ETHICAL ISSUES IN ACCOUNTING Ethical issues in the field of accounting have been previously considered in the UK only in terms of the application of codes of ethics. This unique book identifies accounting as an activity with complex ethical implications for the profession in general and for individual practitioners.

    pdf218p haiduong_1 28-02-2013 31 15   Download

  • This paper provides an overview of the main program of Bank diagnostic work in the field of private sector financial reporting: the Reports on the Observance of Standards and Codes (ROSC) accounting and auditing assessment. It summarizes some of the main findings of the 38 assessments that have been carried out to date, with specific reference to the challenges to the successful implementation of international accounting and auditing standards.

    pdf10p taisaovanchuavo 26-01-2013 20 5   Download

  • A new Reserve Bank of Zimbabwe (RBZ) Board was appointed in May 2010. It was tasked with the downsizing the RBZ’s huge staff complement; restoring the RBZ’s position as the lender of last resort; and putting in place committees for monetary policy and audit. About 1,455 staff of the RBZ (75% of total staff) were retrenched in January 2011 in the largest such exercise since independence. In addition, the RBZ is disposing of its non-core assets in sectors such as mining, consistent with the RBZ Act.

    pdf12p lenh_hoi_xung 01-03-2013 26 5   Download

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