Inherent risks

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  • The main goals of this chapter are to: Discuss inherent risks related to the revenue and collection cycle with a focus on improper revenue recognition describe the revenue and collection cycle, including typical source documents and control procedures; give examples of tests of controls over customer credit approval, delivery, and accounts receivable accounting.

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  • Chapter 7 - Inherent risk assessment and materiality. After studying this chapter you should be able to: explain the factors that influence the assessment of inherent risk; explain the auditor’s consideration of the special risk areas of fraud, related parties and the appropriateness of the going concern basis; and explain the concept of materiality.

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  • It would not be exaggerating to argue that financial risk analysis is one of the most important and most difficult components of project appraisal. Such analysis is especially important because the financial viability of a project may be critical for its long-term sustainability and survivability. Its particular difficulty is due to the inherent challenge of pricing risk with market

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  • Chapter 6 - Planning the audit; linking audit procedures to risk. This chapter explained the manner in which auditors plan an audit and design audit programs. In this chapter, the learning objectives are: Identify the factors considered by auditors in accepting new clients, explain a CPA's responsibilities when planning an audit, explain how the auditors assess a client's business risk and use these risks to determine inherent risks.

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  • A cost estimate for a project such as the acquisition of a new aircraft or satellite system carries with it an inherent probability that the actual cost will exceed the estimate

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  • In this paper, we formulate extractive summarization as a risk minimization problem and propose a unified probabilistic framework that naturally combines supervised and unsupervised summarization models to inherit their individual merits as well as to overcome their inherent limitations. In addition, the introduction of various loss functions also provides the summarization framework with a flexible but systematic way to render the redundancy and coherence relationships among sentences and between sentences and the whole document, respectively. ...

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  • Today’s industrial products, and many public sponsored projects, show a strong increase in functionality and complexity. Think of automobiles, mobile phones, personal computers, airplanes, or a space mission. To ensure success and cope with inherent risks of modern products, project management and systems engineering have become indispensable skills for forward-looking enterprises.

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  • The global trading system is undergoing a period of transition. Shifting economic circumstances, major advances in technology and the emergence of new players on the global scene, all underscore that we are on the cusp of big changes. Persistent imbalances, driven largely by macro-economic factors continue to be a cause of concern in some major economies.

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  • When stakeholders seek value protection and internal control assurance, internal audit’s skill sets must reflect best-in-class capabilities in core financial and compliance auditing. As stakeholder needs evolve, internal audit is often called upon to do more to create value through operational improvement. Delivering operational improvement typically requires a portfolio of skill sets that build on core internal audit competencies to include risk management and consultative capabilities.

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  • In the Commonwealth of Pennsylvania, the authority also develops programs to educate the public about reducing the risk of becoming a victim of auto theft. In cooperation with the Philadelphia Eagles National Football League team, the authority launched a print, radio and online campaign that educates the public about auto theft prevention. Uniform Crime Report Data from the Pennsylvania State Police showed that, since the authority’s inception in 1995, annual auto theft rates have declined by nearly 50 percent.

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  • Some beautiful and famous countryside sites are at risk of being over-used for large-scale walks. This kind of activity brings hundreds of tramping feet and a hubbub of noise and bustle which can destroy the very beauty and atmosphere for which the place is famous. Other sites and routes are much more robust and lend themselves happily to throngs of people all enjoying themselves at the same place at the same time. Choose your event site wisely.

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  • The FSA financial capability survey measured different types of financial behaviour and attitudes in five key areas: making ends meet, keeping track of money, planning ahead, choosing products, and staying informed across the UK population. This survey is due to be repeated in 2010 and every four to five years thereafter. Improvements in the level of financial capability require a long-term change in attitudes, habits and behaviour towards money. The National Audit Office has recognised that measuring those changes is inherently difficult.

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  • With a solid understanding of the company, its objectives and inherent risks, the auditor must consider the possible impact of the various risks on the achievement of business objectives and the likelihood of their occurrence. By considering both the impact of key risks and the likelihood of occurrence, a risk profile of the organisation can be developed. The risk profile is presented to management and the audit committee using a colour-coded heat map that identifies high, moderate and low risk areas.

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  • In the first year of an internal audit start-up, companies typically do not have a formal baseline from which to evaluate the effectiveness of control activities. As such, the initial risk assessment and audit plan are developed primarily at inherent risk level. Inherent risks are those present in the normal course of conducting business activities. These include external risks such as changes to global, national and economic climates, as well as technological, legal and political changes.

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  • We do not unlawfully discriminate on the basis of any status or condition protected by applicable federal or state law. Consistent with our affiliation with the Churches of Christ and our faith heritage, we do seek to hire and promote persons who support the goals and mission of the University, including, but not limited to, those who are members of the Churches of Christ. We respect the inherent worth of each member of the community. We do not engage in any forms of harassment of others.

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  • hemical and industrial manufacturing processes often require temperature, humid- ity, and other environmental parameters to remain in a small, fixed range that varies over time [11]. Should the temperature fall outside this range, manufacturers risk costly failures that must be avoided. Thus, they currently employ a range of wired sensing to avoid such problems [25,13]. Interestingly, companies in this area (e.g.

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  • To begin, at the left of the figure, trends in risk factors or biological markers such as cholesterol and other lipids, weight, and indicators of insulin regulation are separate markers of underlying health and population propensity to disease. At the population level, the age of onset of these factors generally precedes the onset of related diseases like cardiovascular disease and diabetes. The second box includes diseases, conditions, and impairments.

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  • Alterations in chromatin packing are not the only physical manifestations of cancer. A cluster of tumour cells will also usually display gross structural changes that pathologists use for diagnosis: cells look visibly deformed and are often enlarged, with swollen and misshapen nuclei; and the chromosomes are distri- buted eccentrically. In an attempt to study these chan- ges more accurately, researchers at ASU’s Biodesign Institute have developed an optical computerized tomography (CT) scan for individual cells.

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  • Community management of patients with organic brain damage can be difficult. They often do not attend appointments. The community nursing team may be able to offer advice and support to the patient. A community care assessment by the social work department may be needed. If drinking continues to be problematic, sometimes patients will agree to an arrangement with their family or their social worker such that, at any one time, they only have access to small amounts of their money.

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  • Oral health professionals play a significant role in counseling patients concerning the harmful effects of tobacco, alcohol and recreational drugs. During the pregnancy, the consequences of these behaviors are profound. Multiple studies have demonstrated a clear association between maternal smoking and perinatal morbidity and mortality (6-10). Women who smoke are at increased risk for low birth weight babies, bleeding during pregnancy, premature labor and preterm rupture of membranes.

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