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...Study Final Version 23 March 2007 Better Health and Safety for Suppliers A partnership project between Volkswagen, ILO & GTZ Maria Kristjansdottir Reykjavik University, School of Law mariak02@ru.is Tel: + 354 699 0482 Better Health and Safety for Suppliers Case Abstract This case study focuses on the “Better Health and Safety for Suppliers” project and how Volkswagen AG seeks to strengthen their policy in Health Protection, Promotion and Occupational Safety by promoting social protection, improving safety and health standards and strengthening labour inspection. The project is a partnership project between Volkswagen, the International Labour Organization and the German Corporation for Technical Cooperation. The project entails first facilitating the participation of selected Volkswagen suppliers in Brazil, Mexico and South Africa in audits with respect to Occupational Safety and Health in their workplace. Based on the findings of these initial audits, several recommendations are given and used to generate a checklist for a second review (conducted up to 6 months after the initial audit). A report is then created which documents the audit findings, including any improvements that have taken place at such supplier. When all the suppliers have been assessed, best practices and solutions found across all project countries will be developed and collected into an online network. This network will provide the necessary...
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...The Auditor-General Audit Report No.8 2005–06 Performance Audit Management of the Personnel Management Key Solution (PMKeyS) Implementation Project Department of Defence Australian National Audit Office © Commonwealth of Australia 2005 ISSN 1036–7632 ISBN 0 642 80865 1 COPYRIGHT INFORMATION This work is copyright. Apart from any use as permitted under the Copyright Act 1968, no part may be reproduced by any process without prior written permission from the Commonwealth. Requests and inquiries concerning reproduction and rights should be addressed to the Commonwealth Copyright Administration, Attorney-General’s Department, Robert Garran Offices, National Circuit Canberra ACT 2600 http://www.ag.gov.au/cca ANAO Audit Report No.8 2005–06 Management of the Personnel Management Key Solution (PMKeyS) Implementation Project 2 Canberra ACT 26 August 2005 Dear Mr President Dear Mr Speaker The Australian National Audit Office has undertaken a performance audit in the Department of Defence. in accordance with the authority contained in the Auditor-General Act 1997. Pursuant to Senate Standing Order 166 relating to the presentation of documents when the Senate is not sitting, I present the report of this audit and the accompanying brochure. The report is titled Management of the Personnel Management Key Solution (PMKeyS) Implementation Project. Following its presentation and receipt, the report will be placed on the Australian...
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...risks, and that the decisions made are taken in accordance through the system of delegation. Board Monitoring Group Risks The board annually reviews the group risks and the groups’ risks are managed as part of an annual group proposal. The board delegates which risks will be allocated to the committee while reporting to the board. The work program for the board is set on an agenda that identifies the board’s tasks and group risks. The committee receives reports about how each specific task is allocated. In particular, the audit committee manages financial risks and the SEEAC monitors all other risks that are not financial. On the other hand, the board reviews geopolitical risks. Reports are given from committees to the specific task that was allocated. In addition, the Gulf of Mexico committee specifically oversees the Gulf Coast Restoration Organization. Under BP’s authority outline, the executive management delegates to the chief executive of the group. Executive management also has many responsibilities for delivery projects. In particular, the upstream project is a specialist group which is also known as the Global Projects Organization. The board’s committees uses segment and organizations to review reports, this identifies the environmental and safety projects. Regular reports are received from the committees which include compliance, internal audit, safety and operational risks....
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...Study Final Version 23 March 2007 Better Health and Safety for Suppliers A partnership project between Volkswagen, ILO & GTZ Maria Kristjansdottir Reykjavik University, School of Law mariak02@ru.is Tel: + 354 699 0482 Better Health and Safety for Suppliers Case Abstract This case study focuses on the “Better Health and Safety for Suppliers” project and how Volkswagen AG seeks to strengthen their policy in Health Protection, Promotion and Occupational Safety by promoting social protection, improving safety and health standards and strengthening labour inspection. The project is a partnership project between Volkswagen, the International Labour Organization and the German Corporation for Technical Cooperation. The project entails first facilitating the participation of selected Volkswagen suppliers in Brazil, Mexico and South Africa in audits with respect to Occupational Safety and Health in their workplace. Based on the findings of these initial audits, several recommendations are given and used to generate a checklist for a second review (conducted up to 6 months after the initial audit). A report is then created which documents the audit findings, including any improvements that have taken place at such supplier. When all the suppliers have been assessed, best practices and solutions found across all project countries will be developed and collected into an online network. This network will provide the necessary...
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...School EMBA Carlo Giorgis HULT International Business School Executive MBA CHANGE MANAGEMENT The reorganization of the Group Internal Audit Department FINAL assignment: Carlo Giorgis Change Management 1 HULT International Business School EMBA Carlo Giorgis EXECUTIVE SUMMARY UniCredit is one of the largest European financial groups, operating in 22 European countries with around 160.000 employees worldwide and 9.500 branches. In 2005, following the merger with HVB and the appointment of a new Head of Department, the Internal Audit Department (IAD) was reorganized. The expected results were obtained later than planned, with large resistances, process and relationships disruptions and bureaucracy increase. Main reasons were due to a simplistic approach to change, an inadequate leadership style, lack of compelling vision and insufficient communication. The IAD restructure could have been managed more effectively with a different approach in terms of: Organization metaphor: IAD has aspects of both Machine and Organism (Morgan, 1986); Model of change: William Bridges’s Model (Managing the transition, 1991) and Kotter Eight Steps (1995); People’s management, keeping into account the Behavioral (Pavlov, 1928 – Skinner, 1953) and Psychodynamic (Kubler-Ross, 1969 – Satir et al, 1991) approaches; Team’s management, building a project team taking into account the personal traits of team members (Belbin, 1981), involving external consultants and HR; Leadership...
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...Evaluating and Terminating the Project We now come to the final stage in any project—evaluating the result and shutting down the project. As we will see, there are many ways to do both, some relatively formal, some quick and dirty, and some rather casual. We discuss evaluation first, in the generic sense, and then discuss a very specific and often formal type of evaluation known as the project audit. Following this we discuss termination of the project. 8.1 EVALUATION The term “evaluate” means to set the value of or appraise. A project evaluation appraises the progress and performance relative to the project’s initial or revised plan. The evaluation also appraises the project against the goals and objectives set for it during the selection process—amended, of course, by any changes in the goals and objectives made during the project’s life. In addition, evaluations are sometimes made relative to other similar projects. The project evaluation, however, should not be limited simply to an afterthe-fact analysis. Rather, it is useful to conduct an evaluation at a number of crucial points during the project life cycle. Because the primary purpose of a project evaluation is to give feedback to senior management for decision and control purposes, it is important for the evaluation to have credibility in the eyes of both senior management and the project team. The control purpose of evaluation is meant to improve the process of carrying out projects. The decision purpose...
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...MOCK Case Study AD5 - Audit Participant Information IMPORTANT NOTICE: This exercise should be considered as an example of case study that could be used in the EPSO Assessment Centre. The problems have not been fully elaborated, but give a global overview of the type of problems you could be confronted with in a real assessment centre. Copyright EPSO, Office C-80, 1049 Brussel All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted by any means, electronic, mechanical, photocopying or otherwise, without the prior permission of EPSO. This exercise may only be administered and interpreted by persons trained and authorized by EPSO and only under the conditions stipulated by EPSO. EPSO - EN-INT - MockCS - AD5 Audit - EX - 060810 - V01.05 Mock Case Study Exercise AD5 Audit Assignment IMPORTANT NOTICE: This is a fictitious document only produced for the purpose of this exercise. All references to existing states, international organisations, private companies, departments, their representatives etc. should be considered as mere examples. They do not represent any position of these bodies or persons. Participants are therefore advised to rely solely on the information presented in the exercise and not on any prior expertise when responding to questions. For this exercise you will assume the role of desk officer at DG Enlargement within the Unit responsible for the Balkan Region. The documentation you need, is integrated...
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...Building an Effective Internal IT Audit Function (While this topic is written from an internal auditor's perspective, the concepts and philosophies can be adapted to guide the external audit function as well) AUDIT DEPARTMENT PURPOSE Why does the internal audit department exist? What's the end goal? * Is our purpose to issue reports? * To raise issues? * To make people look bad? * To show how smart we are and how dishonest, incompetent, and corrupt the rest of the company is? * To flex our muscles and show that we can do anything and tell on anyone because we report to the board of directors? AUDIT DEPARTMENTS * formed by the company's audit committee (a subset of the board of directors) * for the purpose of providing them with independent assurance that internal controls are in place and functioning effectively. The audit committee wants a group that it can trust to be objective enough to tell it if there is anything the committee should be worried about. What's "really going on" in the company. The committee wants someone it can trust to turn in all the evildoers in the company who refuse to implement internal controls. Internal audit departments usually report directly to the chairman of the audit committee, so they feel protected from blowing the whistle on the hordes of dishonest managers who surely have infested the company. The real mission of the internal audit department is to help improve the state of internal controls at the company. Admittedly...
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...Fatou Ceesay Senior Consultant Deloitte Consulting LLP Dallas Mobile: +1 918 809 7378 Tel: +1 214 840 1066 Summary of Experience and Qualifications Over one year of Consulting experiece Primarily in the Financial Services Industry in the area of Mortgage Banking, and in the Retail Industry in the are of Finance Transformation – Close Consolidation for one of the largest retailer in the world. Prior to which, I have had nine years of combined industry and public accounting experience. Prior industry experience includes six years in Financial Services in areas of Consumer Banking and Wealth Management. Public accounting experience in audit in variety of industries, including Financial Services, Health Care and Not-For-Profit. Excellent work ethic detailed oriented, positive attitude, client service oriented, quick learner and self-motivated. Deloitte Experience Industry: Financial Services – Banking: Consulting Service Line: Finance Senior Consultant; October 2012 to Current. 2,652 Billion (Assets) Global Financial Services Corporation. Deloitte was hired to help one of the world’s largest banking and financial services organizations divest and outsource the servicing of a $50 billion loan portfolio. Deloitte help identify and create all relevant documents and contract content required and necessary for the transaction. Role: Responsible for: Gethering information, creating data and developing content for key contract exhibits. Organized and...
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...MOCK Case Study AD5 - Audit Participant Information IMPORTANT NOTICE: This exercise should be considered as an example of case study that could be used in the EPSO Assessment Centre. The problems have not been fully elaborated, but give a global overview of the type of problems you could be confronted with in a real assessment centre. Copyright EPSO, Office C-80, 1049 Brussel All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted by any means, electronic, mechanical, photocopying or otherwise, without the prior permission of EPSO. This exercise may only be administered and interpreted by persons trained and authorized by EPSO and only under the conditions stipulated by EPSO. EPSO - EN-INT - MockCS - AD5 Audit - EX - 060810 - V01.05 Mock Case Study Exercise AD5 Audit ASSIgNMENT IMPORTANT NOTICE: This is a fictitious document only produced for the purpose of this exercise. All references to existing states, international organisations, private companies, departments, their representatives etc. should be considered as mere examples. They do not represent any position of these bodies or persons. Participants are therefore advised to rely solely on the information presented in the exercise and not on any prior expertise when responding to questions. For this exercise you will assume the role of desk officer at DG Enlargement within the Unit responsible for the Balkan Region. The documentation you need,...
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...accepted. This is no set page limit but your assignments should be as concise as possible. Marks will be deducted for unnecessarily lengthy assignments. Research Project In this assignment, you will be required to assume the role of an audit engagement team in the financial audit of a publicly listed Canadian company. You will base your audit on the most recently available financial statements of the company together with any publicly available information assuming that this is an ongoing audit. You will be required to complete the Pre-engagement activities and Preliminary audit planning: Risk identification phases of the audit process (see pg. 127, Exhibit 5-1 of S&B (2013). Organize your written report in the format prescribed on pages 304-9 of S&B (2013). The file you submit will be the actual audit file for the partner as opposed to a report for a general audience. Therefore, your file must be appropriately referenced and crossed-referenced and should not contain unnecessary information/documents. All groups will work on the same company and the company I have chosen is Bell Canada Enterprises, December 31, 2014 (available at www.sedar.com).  Do not use any proprietary templates from audit firms as there can be copyright issues involved. A group of six or seven students will work together. All group members must actively participate....
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...OurOur responsibility money, A Citizens’ Guide to Monitoring Government Expenditures by Vivek Ramkumar T H E I N T E R N AT I O N A L B U D G E T P R O J E C T Table of Contents Foreword and Acknowledgments PART I Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Introduction: Why Civil Society Groups Need to Track and Monitor Budget Spending . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Chapter 1: Overview of the Budget Cycle . . . . . . . . . . . . . . . . . . . . . . . . 6 Chapter 2: Why Government Expenditures Can Deviate from the Annual Budget . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 PART II The Budget Execution Process . . . . . . . . . . . . . . . . . . 13 Chapter 3: The Budget Execution Process . . . . . . . . . . . . . . . . . . . . . . 14 Chapter 4: Case Studies on Successful Civil Society Initiatives to Monitor Budget Execution . . . . . . . . . . . . . . . . . . . . . . . . . 21 1: MKSS Undertakes Social Audits in India . . . . . . . . . . . .21 2: CSCQBE Carries Out Public Expenditure Tracking Surveys in Malawi . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .31 Chapter 5: Other Successful Initiatives in Monitoring Budget Execution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .39 PART III The Procurement Process . . . . . . . . . . . . . . . . . . . . . . 45 Chapter 6: The Procurement Process . . . . . . . ...
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...New South Wales Auditor-General’s Report | Performance Audit | WestConnex: Assurance to the Government Professional people with purpose Making the people of New South Wales proud of the work we do. Level 15, 1 Margaret Street Sydney NSW 2000 Australia t +61 2 9275 7100 f +61 2 9275 7200 e mail@audit.nsw.gov.au office hours 8.30 am–5.00 pm 247 audit.nsw.gov.au New South Wales Auditor-General’s Report Performance Audit WestConnex: Assurance to the Government Roads and Maritime Services WestConnex Delivery Authority Infrastructure NSW Transport for NSW NSW Treasury Department of Premier and Cabinet The role of the Auditor-General GPO Box 12 Sydney NSW 2001 The roles and responsibilities of the AuditorGeneral, and hence the Audit Office, are set out in the Public Finance and Audit Act 1983. Our major responsibility is to conduct financial or ‘attest’ audits of State public sector agencies’ financial statements. We also audit the Total State Sector Accounts, a consolidation of all agencies’ accounts. Financial audits are designed to add credibility to financial statements, enhancing their value to end-users. Also, the existence of such audits provides a constant stimulus to agencies to ensure sound financial management. Following a financial audit the Audit Office issues a variety of reports to agencies and reports periodically to parliament. In combination these reports give opinions on the truth and fairness of financial statements...
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...Social Audit: A Toolkit A Guide for Performance Improvement and Outcome Measurement CENTRE FOR GOOD GOVERNANCE Knowledge Technology People Social Audit: A Toolkit No part of this book may be reproduced in any form without permission in writing from the publisher, except by a reviewer or a research scholar who may quote brief passages in a review in a magazine or a newspaper or for research purposes as the case may be. Copyright CGG 2005 Printed and published by the Director General & Executive Director, Centre for Good Governance Dr MCR HRD IAP Campus, Road No. 25, Jubilee Hills, Hyderabad 500 033. 2 |||Social Audit: A Toolkit| |||||| |||||| |||||| ||Contents|||| |Preface|||| |List of abbreviations|||| SECTION – I. SOCIAL AUDIT EXPLAINED|7|| 1.|Introduction to Social Audit|9| 2.|Accountability Mechanisms: Cases from India|10|| 3.|Social Audit Vs Other Audits|13|| 4.|History of Social Audit|14|| 5.|Stakeholders and Social Audit|15|| 6.|Principles of Social Audit|17|| 7.|Uses and Functions of Social Audit|18|| 8.|Benefits of Social Auditing for Government Departments|19|| 9.|The Design and Methodology|20|| 10.|Social Audit for Government of Andhra Pradesh|21|| 11.|Good Governance and Social Audit|22|| 12.|Social Auditing and Performance Evaluation|24|| 13.|How does Social Audit work?|25|| 14.|Who can use Social Audit?|26|| 15.|Social Audit and Social Capital|27|| 16.|Designing...
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