The manager’s initial audit

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  • Auditing is a formal process for examining key issues with a view to establishing accountabilities and securing an improved position. The pressures on all types of organizations mean that there has never been a greater need for effective auditing. The requirement to perform, behave well and account properly for corporate resources has meant that things cannot simply be left to chance.

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  • Our results have important implications for the performance of the mutual fund industry. From an overall perspective, we observe more frequently funds with negative rather than positive performance. However, the performance of the industry as a whole is not so bad because about 80 percent of the funds produce zero alphas. In fact, the negative average performance documented in the previous literature is not due to the majority of funds but is only caused by one fifth of the funds.

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  • Practical experience has shown that comprehensive, company-wide or agency-wide information security oriented towards long-term fulfilment of requirements and sustainable limitation of the risks can only be achieved through information security management. BSI Standard 100-1 ”Information Security Management Systems (ISMS)” (see [BSI1]) describes the information security process. Within the ISMS, the IS audit is part of the information security process and is integrated into “Check” phase of the PDCA model by Deming.

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  • The audit procedure illustrated here should guarantee consistent, high quality IS audits and the ability to compare the results of audits. In all steps, the audit procedure is to be documented by the IS audit team in an orderly and understandable manner. All working documents created to perform an IS audit for a Federal Agency are to be classified as ”VS – Nur für den Dienstgebrauch” (RESTRICTED). The individual classification is with the office head and the affected assistant advisors, and possibly in co-operation with the Data Protection Officer.

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  • The program manager hired an architect to design tenant improvements to office space in Bellevue for the private company. The vendor stated the manager represented the work as a District project. The vendor also stated meetings on the project were held in District administrative offices with the program manager and other District personnel. This vendor invoiced $6,300 to the District for these services, but the District did not initially pay the invoice. The program manager then directed the vendor to resubmit its invoice through a third party and describe the...

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  • The use of a formal Rapid-Start Program is an effective way to ensure quick results. A Rapid-Start Program is a project management technique that maps various actions, audits and initiatives to be completed in the first 100 to 120 days. A Rapid-Start Program includes specific strategic and tactical initiatives, including initial audit fieldwork that should be occurring simultaneously. The plan includes projected target dates and milestones to measure progress, identify issues and make adjustments as needed.

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  • A strategic plan helps guide the development of the internal audit function. The plan is more than a point-in-time risk assessment. It formally defines the value proposition of the new function, the customers it serves and the value it will create now and into the future. It outlines operational tactics to achieve key objectives as well as functional management responsibilities. The plan also addresses funding and human resource needs both initially and over a three-to-five year horizon. Key assumptions and benchmarks comparing the plan against third-party data are generally included.

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  • It is for the audit committee chairman, in consultation with the company secretary, to decide the frequency and timing of its meetings. There should be as many meetings as the audit committee’s role and responsibilities require. It is recommended there should be not fewer than three meetings during the year, held to coincide with key dates within the financial reporting and audit cycle2. However, most audit committee chairmen will wish to call more frequent meetings. No one other than the audit committee‘s chairman and members is entitled to be present at a meeting of the audit committee.

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  • In particular, the management is under an obligation to ensure the audit committee is kept properly informed, and should take the initiative in supplying information rather than waiting to be asked. The board should make it clear to all directors and staff that they must cooperate with the audit committee and provide it with any information it requires.

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  • Serving New Zealand’s future needs means we have to make sure that the education system performs well for Māori and that the needs of Māori children in education are met. This report describes the history of education policy and developments for Māori, sets out some leading research and statistics, and describes the role of the various government agencies involved in education. Under the Ministry of Education’s Ka Hikitia – Managing for Success strategy, there are many initiatives and programmes to lift Māori participation, engagement, and achievement.

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  • Information Governance. Documented processes that define how information is controlled, accessed, and used are needed more than ever in a cloud environment. An executive-sponsored framework is recommended to take information governance into the cloud. Project Management. Finally, change control, project management, and program management are equally important. With today’s standard IT silos, storage initiatives are managed, tracked, and reported on by the storage director; server initiatives are managed, tracked, and reported on by the systems director; and so on.

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  • One problemI see time and time again isWho initiates the process— Audit, finance or operations? Hence this article! It may take a coordinated effort. Finance and IA understand controls but maybe not understand all the operating issues. Operations management may not be aware of the emerging field of CM software. Therefore the opportunity for IAs, with a broader focus on improving the business, to recommend specific CMapplications, is like low-hanging fruit, to impact the business in a positive way. Another issue is the time and cost of developing CM software systems.

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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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  • Federal agencies in Germany are required to fully implement IT-Grundschutz according to the specifications of the Federal Implementation Plan. In addition to being required to create and implement a security concept, they are also required to follow the specifications in BSI standards 100-1 [BSI1] and 100-2 [BSI2] as well as to check the success of their implementation through IS audits. In order to maintain and continuously improve information security.

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  • Navigant conducted an initial meeting with the Special Committee and select members of Port  Authority  management  in  early  December  2011.   At  that  time,  an  information  request  was  submitted  to  the Port Authority addressing  the specific areas  identified  for  focus  in Phase I as  well as providing additional information that will be useful in Phase II.  To date, Navigant has  reviewed numerous documents from the Port Authority.

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  • Qualitative criteria and suspension levels will be applied by the holders in each Member State with appropriate oversight from the national competent authority(ies). It must be borne in mind that the competent authorities for the MED are generally not the same as those for the MDD. In addition the criteria for acceptability are introduced and applied in the context of increasing oversight in health care, for example, the developing requirements for clinical audit particularly in the radiological world.

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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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