...THIS ARTIcLE OUTLINES AND ExPLAINS THE cONcEPT Of AUDIT RISK, MAKINg REfERENcE TO THE KEY AUDITINg STANDARDS WHIcH gIVE gUIDANcE TO AUDITORS AbOUT RISK ASSESSMENT. 01 TEcHNIcAL audit risk RELEVANT TO AccA QUALIfIcATION PAPERS f8 AND P7 AND This article outlines and explains the concept of audit risk, making reference to the key auditing standards which give guidance to auditors about risk assessment. Identifying and assessing audit risk is a key part of the audit process, and ISA 315, Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and Its Environment, gives extensive guidance to auditors about audit risk assessment. The purpose of this article is to give summary guidance to CAT Paper 8, Paper F8 and P7 students about the concept of audit risk. All subsequent references in this article to the standard will be stated simply as ISA 315, although ISA 315 is a ‘redrafted’ standard, in accordance with the International Auditing and Assurance Standards Board (IAASB) Clarity Project. For further details on the IAASB Clarity Project, read the article by Lisa Weaver, examiner for Paper P7, in the August 2009 issue of Student Accountant. WHAT IS AUDIT RISK? According to the IAASB Glossary of Terms1, audit risk is defined as follows: ‘The risk that the auditor expresses an inappropriate audit opinion when the financial statements are materially misstated. Audit risk is a function of material...
Words: 2185 - Pages: 9
... |Fast Start Workshop -- August 22 – 24, 2014 | | |Section C3 –August 25 – December 11, 2014 | |Final Exam Time: |Section C3 -- December 10th 1:30-3:30pm JS 334 | Prerequisites Admission into MBA program Course Overview Using a holistic approach to leadership theory and development, this course allows students to assess and develop their leadership skills, as well as begin to apply leadership theories and concepts in personal and organizational environments. Emphasis will be placed upon a holistic approach to personal and professional leadership success through work-life integration. This course explores a variety of concepts related to the behavioral aspects of leadership and influencing. Through an interactive process of experiential learning, readings, and analysis, students develop an...
Words: 3013 - Pages: 13
...Syllabus-MBA (Hospital Administration) PAPER – I: BASIC CONCEPT OF HEALTH -Code MHA 101 Concept of Health and Disease • Concept of health & disease and well being. • Natural history of disease and role of hospitals to offer various levels of care • Prevention aspect of diseases • Dynamics of disease transmission • Changing pattern of diseases • Concept of health indicators Preliminary Human anatomy and Physiology • Basic concepts of human anatomy • Basic concepts of human physiology Suggested Reading: Human Anatomy- Prof. Samar Mitra Human Anatomy- Prof. A. K. Dutta Text Book of Human Physiology- Dr. C. C. Chatterjee Common Pathological Conditions • Basic concepts of pathogenesis of common diseases • Basic concepts of interpretation of investigations reports Suggested Reading: Robbin’s Textbook of Pathology – Robbin, Cotran, Kumar Textbook of Microbiology – Ananantanarayan & Paniker Basic concepts of Pharmacology: Commonly used Medicine in a hospital, Narcotic drugs, use and abuse of drugs. Dispensing of medicine, Drugs store, drug stock / purchase of medicine, oxygen, I/V Fluid, Chemicals etc. Suggested Reading: Textbook of Pharmacology: Dr. K. D. Tripathi PAPER – 2: Hospital Based Healthcare & Its changing scenario-Code MHA 102 Overview of Hospital • Concept of Modern Hospital & Privatization in Health Sector • Public Sector Hospitals and Level of care / offered facilities ...
Words: 3303 - Pages: 14
...work in, the concept of a “RFP” will be raised. Using the Course Lecture, the Internet, your textbook, our Thread Discussions and the many Telecommunications industry magazines on this topic, create a “RFP” on the technology you have selected. Write a 2-3 page (minimum) RFP, utilizing most or all the elements of a good RFP (ex. Solicitation Planning, Vendor Selection, and Evaluating the Proposal) and describing the technology you have selected . Please include a cover page (does not count towards the 2 to 3 page minimum). Please use the course lecture this week which describes fully the different aspects of a good RFP. Please also check our Webliography which gives you a list of industry magazines that provide examples of RFPs submitted on different technologies Point Value (towards final grade)== 60 Points Submission Instructions: Click on the “Dropbox” tab at the top of your screen and place the assignment in the “Week4:RFP” dropbasket. Grading RUBRIC for Request for Proposal (RFP) Grade Value Gradable Elements/Assessments for RFP High Value (50-60) points Research: Student’s paper was well researched and involved thoughtful and detailed analysis Identification/Use of Terms: Student clearly identified/spotted advanced networking technology concepts within the Telecommunications, Networking and Information Technology industry. Textbook Incorporation/Definitions/Concepts: Student utilized definitions and advanced networking concepts from textbook...
Words: 1329 - Pages: 6
...CARIBBEAN EXAMINATIONS COUNCIL Caribbean Advanced Proficiency Examinations Economics Syllabus Effective for examinations from May/June 2010 Correspondence related to the syllabus should be addressed to: The Pro-Registrar Caribbean Examinations Council Caenwood Centre 37 Arnold Road, Kingston 5, Jamaica, W.I. Telephone Number: (876) 920-6714 Facsimile Number: (876) 967-4972 E-mail address: cxcwzo@cxc.org Website: www.cxc.org Copyright © 2008, by Caribbean Examinations Council The Garrison, St. Michael BB 11158, Barbados CXC A20/U2/08 This document CXC A20/U2/08 replaces CXC A20/U2/03 issued in 2003. Please note that the syllabus was revised and amendments are indicated by italics and vertical lines. First Issued 2003 Revised 2008 Please check the website www.cxc.org for updates on CXC’s syllabuses. CXC A20/U2/08 Contents RATIONALE ........................................................................................................................................... 1 AIMS ....................................................................................................................................................... 2 SKILLS AND ABILITIES TO BE ASSESSED ....................................................................................... 2 PRE-REQUISITES OF THE SYLLABUS .............................................................................................. 3 STRUCTURE OF THE SYLLABUS ..............................
Words: 11910 - Pages: 48
...recognizes errors most commonly made by university students in academic essays. The system embeds comments into your paper and suggests possible changes in grammar and style. Please evaluate each comment carefully to ensure that the suggested change is appropriate for your paper, but remember that your instructor's preferences for style and format prevail. You will also need to review your own citations and references since WritePoint capability in this area is limited. NOTE: WritePoint comments are computer-generated writing and grammar suggestions inviting the consideration and analysis of the writer; they are not infallible statements of right/wrong, and they should not be used as grading elements. Also, at present, WritePoint cannot detect quotations or block-quotes, so comments in those areas should be ignored. For additional assistance, please visit our WritePoint Lab to speak with a tutor. During the lab, the tutor addresses common WritePoint grammar and style errors, offers editing advice for students who use WritePoint, and takes student questions. A link to the lab is located on the Live Labs homepage, which is accessible by logging into eCampus and pasting the following URL (https://ecampus.phoenix.edu/secure/aapd/CWE/LiveLabs/) into the address bar. Physical Security Paper [This title could be more inspiring. Labeling it a "paper" or an "essay" is redundant (what else could it be?), and only a few words as a title are not very explanatory (or...
Words: 2103 - Pages: 9
...Psychology 2220 12/4/2012 Part One Illinois standards for mathematics A. Demonstrate knowledge and use of numbers and their representations in a broad range of theoretical and practical settings. 1. Identify whole numbers and compare them using the symbols <, >, or = and the words “less than”, “greater than”, or “equal to”, applying counting, grouping and place value concepts. 2. Identify and model fractions using concrete materials and pictorial representations. B. Investigate, represent and solve problems using number facts, operations (addition, subtraction, multiplication, division) and their properties, algorithms and relationships. 3. Solve one- and two-step problems with whole numbers using addition, subtraction, multiplication and division. C. Compute and estimate using mental mathematics, paper-and-pencil methods, calculators and computers. 4. Select and perform computational procedures to solve problems with whole numbers. 5. Show evidence that whole numbers computational results are correct and/or that estimates are reasonable. D. Solve problems using comparison of quantities, ratios, proportions and percents. 6. Compare the numbers of objects in groups. Standards Aligned Classroom Lessons 1. Represent and solve problems involving multiplication and division. Interpret products of whole numbers. 2. Represent and solve problems involving multiplication and division. Interpret whole-number quotients...
Words: 2066 - Pages: 9
...CA 260: Communication & Human Behavior Research Synthesis Guidelines Goal of a Research Synthesis The goal of this paper is to summarize and discuss an article presenting research from the communication science and rhetorical approaches. This assignment is designed to help you learn how to read and understand communication research from the variety of methodological approaches that communication researchers use. You should concentrate on identifying the key questions/thesis, key findings/key arguments, and conclusions of the research article. The paper should be written in your own language. Don't feel as though you have to repeat every detail verbatim; rather, try to provide a coherent summary in your own words of the key points asked of you in each paragraph. Because being concise is an important feature of this assignment, you are required to accomplish this assignment within 500 words. Exceeding 500 words will result in point deductions. Due Dates • RS#1 should evaluate the reading by Brummett & Steuber by Monday, September 28th at noon • RS#2 should evaluate the reading by Sims, due by Wednesday October 14th at noon • RS#3 should evaluate the reading by VanHaitsma, due by Monday, November 9th at noon • RS#4 should evaluate the reading by Nelson, due by Monday, December 7th at noon Communication Science Paper (RS1 & RS2) How to compose a research synthesis in exactly 4 paragraphs Paragraph 1 should synthesize all of the following pieces of information that...
Words: 816 - Pages: 4
...Concept Paper 1 Concept Paper Atypical Presentation of Illness in Older Adults 2 An atypical presentation of an illness in an older adult can appear as a subtle, nonspecific, or unusual manifestation that is outside the normal range of signs and symptoms for a specific illness. Nursing care of an older adult requires a through assessment of acute, chronic or complex illnesses. Illness in older adults is complicated by numerous medical problems and the physical changes of aging. Identification of an illness can be overlooked simply because symptoms might be reported vaguely. Multiple overlapping factors such as environmental, sociologic, physiologic and psychologic aspects need to be considered in the nursing assessment. It’s essential that nurses recognize atypical presentations of illness in older adults early to help improve patient care. Early detection can reduce the risk of missed diagnoses, death and/or prolonged hospitalization, and reduce rates of co-morbidity from treatable geriatric syndromes (GrayMiceli, 2007). Aging causes physiologic changes to the body. These normal age related changes could be similar to changes seen in the presence of pathological conditions. This causes a problem when normal changes mask early signs of an acute illness. Changes to the musculoskeletal system can affect a patient’s ability to function. Reduced bone mineral density leads to osteoporosis and an increased risk for fall-related fractures (Ebersole, Hess, Touhy,...
Words: 1781 - Pages: 8
...LDR/531 December 13, 2010 Hoby Follis When it comes to working in team’s it is the attitude, and the contribution that reflects the behavior and outcome in working in teams rather it’s positive or negative. Building successful teams can be very challenging because of the multiple of personalities that’s within a team. Every member of a team rely on each other to perform, and accomplishes his or her task to achieve the team goals, and objectives. All teams are made up as a group of people and a leader to accomplish the team tasks. All team members have multiple characteristics and talents that can to be used as an advantage. In this paper, each learning team members was required to complete self assessments in which results needed to be reported back to the team. This assessment is based from the outcome of each member Disc assessment, and prepares a plan that that will identify how to encourage motivation, satisfaction, and performance in a workplace setting. In addition, it will discuss differentiation of people attitudes, emotions, personalities, and their values. Also, how they can influence team behavior. Lastly, address how it can influence a team positively. Plan for Positive Influence: Managers are put into place for managing positive efficient working environment, enforce rules and regulations, and assist in accomplishes the goals with employees or members in the workplace. In order for this to be accomplished managers must motivate employees, assist in employee...
Words: 1228 - Pages: 5
...CARIBBEAN EXAMINATIONS COUNCIL Caribbean Secondary Education Certificate CSEC ® PRINCIPLES OF BUSINESS SYLLABUS Effective for examinations from May/June 2008 Including 2009 amendments CXC 08/G/SYLL 06 Published by the Caribbean Examinations Council. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form, or by any means electronic, photocopying, recording or otherwise without prior permission of the author or publisher. Correspondence related to the syllabus should be addressed to: The Pro-Registrar Caribbean Examinations Council Caenwood Centre 37 Arnold Road, Kingston 5, Jamaica, W.I. Telephone: (876) 630-5200 Facsimile Number: (876) 967-4972 E-mail address: cxcwzo@cxc.org Website: www.cxc.org Copyright © 2006, by Caribbean Examinations Council The Garrison, St Michael BB14038, Barbados CXC 08/G/SYLL 06 2 Contents RATIONALE...........................................................................................................................................................1 AIMS ........................................................................................................................................................................1 GENERAL OBJECTIVES ......................................................................................................................................2 SKILLS AND ABILLITIES TO BE ASSESSED ........................
Words: 8268 - Pages: 34
... |Room M925 |2766-7117 | ROLE AND PURPOSE The overall aim of the subject is to enable the student to understand the major human resource policies and practices of contemporary modern organizations with particular reference to their application in the local context. Students will critically assess the relationship between strategy and the core HRM activities such as recruitment, selection, appraisal and pay systems, planning, training and development, and approaches to the quality of working life. This subject contributes to the achievement of the BBA (Hons) Programme Outcomes by enabling students with an understanding of human resource management functions within organizations and to apply such concepts to analyze and solve problems in business situation. The subject also provides students with knowledge and skills in recruitment and selection, training and development, performance appraisal, and pay and benefits. In addition, it prepares students on how to analyze and resolve HRM ethical issues in various business settings. LEARNING OUTCOMES On completion of this subject, students will: • Be able to explain the theoretical knowledge and principles in human resource management (HRM). • Be able to identify and analyze the main features of HRM policies and practices. • Be able to evaluate human...
Words: 2894 - Pages: 12
...College Dublin as a comprehensive support for students completing the above mentioned Degree programme. © This publication may not be reproduced, in whole or in part without permission in from University College Dublin. Module Co-ordinator: Dr Yousef Eiadat & Dr Richard Tan Contact details Mobile: TBA Office: TBA Email: rich_bsc@yahoo.com.sg 2 TABLE OF CONTENTS PAGE Welcome message 1. INTRODUCTION a. Background details b. Module aims 2. MODULE OUTLINE a. Module learning outcomes b. Themes and topics c. Learning supports 3. MODULE DELIVERY SCHEDULE a. Session arrangements b. Student engagement c. Office hours arrangements 4. ASSESSMENT DETAILS a. Assignments b. Module assessment components i. Pre module assignment ii. Group project iii. Examination 5. GRADING a. University grading policy b. Grade descriptors for assessment components 6. CONCLUDING COMMENTS APPENDICES 5 6 10 12 16 19 21 3 Welcome message Welcome to this unit on Business Policy. Dr Yousef Eiadat will be joining me in teaching this course. In this unit we aim to build skills in Strategic planning – the analysis behind strategic decisions, the crafting of strategies and the implementation of them to ensure organisational success. Strategy involves managing the interface between an organization and its external environment. To this end, the first three topics develop skills in strategic analysis, leading to consideration of the positioning of an organisation in its strategic environment...
Words: 4379 - Pages: 18
...------------------------------------------------- ------------------------------------------------- ------------------------------------------------- ------------------------------------------------- ------------------------------------------------- UNIVERSITY COLLEGE DUBLIN ------------------------------------------------- NATIONAL UNIVERSITY OF IRELAND, DUBLIN ------------------------------------------------- ------------------------------------------------- MASTER OF SCIENCE (SINGAPORE) ------------------------------------------------- ------------------------------------------------- ------------------------------------------------- ------------------------------------------------- ------------------------------------------------- ------------------------------------------------- Business Policy ------------------------------------------------- BMGT 4025S ------------------------------------------------- ------------------------------------------------- ------------------------------------------------- STUDY GUIDE ------------------------------------------------- ------------------------------------------------- ------------------------------------------------- MSc14/15 FT / Singapore ------------------------------------------------- ------------------------------------------------- Copyright October 2012 Author: Dr Yousef Eiadat and Dr Richard Tan (2012) This manual was prepared for University College Dublin as a comprehensive support for students...
Words: 4355 - Pages: 18
...Ethical Self Assessment Abstract * As Health care executives in this globally diverse world where cultural beliefs blends with societal ethics can one truly define ethics? What might be right to one person may not be right to another person. Ethics is one of the most important topics that should be addressed not just in this industry but in every aspects of the business world. But a major challenge with ethics is that it is a very relative term. After completing the American College of Healthcare Executives Ethical Self Assessment, the author found answers to questions included in this paper. Such this paper will address what I learn about my own ethical decision making from the self-assessments. The effect of professional ACHE standards to my ethical decision making will be discussed in this paper. How my individual ethics influence my decision making will be enumerated in this paper. Finally the strategies that I can adopt to improve my ethical decision making in the future will be enumerated in this paper. Ethical Self Assessment Paper As Hermans and Oles (1994) states, “The human person not only lives in a world of values but also is able to create values on a personal perspective” (p. 569). Value to me simply describes an individual or cultural belief system an individual may have. Values are viewed as objects or ideals important to an individual, called personal, or group of individuals, culture, or family. A personal value thus refers to an individual’s belief...
Words: 1418 - Pages: 6