...AFASES Brasov MANAGEMENT METHODS AND TECHNIQUES USED TO ENSURE THE INTERNAL AUDIT PERFORMANCE Marian SFETCU Phd. Student, Faculty of Economics Sciences and Business Administration of „Babeș - Bolyai” University of Cluj Napoca.E-mail: marian_sfetcu@yahoo.com. Tel: 0720 760 220 Abstract: This approach shows a research on the usage of managemental methods on the internal audit activity through qualitative and quantitative indicators of performance assurance. Balanced Scorecard, the management method and tool, referred to the Dashboard, contributes to the internal audit performance through resource planning, setting objectives and scope of the audit, communication and approval, following the recommendations, deferring to the code of ethics and how to achieve the objectives. The listed indicators, are components of the proposed management methods and tools, and they define efficency, effectiveness, economy and quality, all elements of the internal audit performance. Keywords: methods and techniques, audit, corporate governance, internal control system, performance indicators, Balanced Scorecard, Dashboard. JEL: M 42 1. INTRODUCTION The importance of using the management methods and techniques concerning the internal audit, is given by providing a new approach to this problem, which highlights the need to ensure the performance by applying new methods and techniques, based on scientific management. This approach was born from the need to adapt the internal audit to...
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... Profesional journals are peer-reviewed, checked for factuality, consistency, citing relevant work, and drawing appropriate conclusions supported by the data. The concept of profesional journal as a means of developing reflective practice has become a popular topic in classrooms, professional journals, conferences, and continuing education programs (Boud & Walker, 1998). Many other names for profesional journal appear in nursing literature, including log, journaling, narrative pedagogy, dialogue journals, reflective practice, and reflective writing. Whatever people says, reflective profesional journal requires writing, a great deal of it. However, journals are an integral part of the teaching/learning in many nursing programs as well as in allied health programs and education in general. The purpose of this essay is to review the literature related to profesional journal and reflective practice and how it can be beneficial in the teaching/learning process. Reflective practice is a means of self-examination that involves looking back over what has happened in practice in an effort to improve performance or to encourage professional growth (Ruth-Sahd, 2003). Profesional journal is a method that is frequently used in nursing education as an active learning technique to enhance reflective practice. Why is reflective practice so important? The literature cites numerous reasons for utilizing profesional journal/reflective...
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...AUDITING AND THE PUBLIC ACCOUNTING PROFESSION AUDITING AND ASSURANCE SERVICES DEFINED Auditing plays a vital role in business, goverment, and our economy. As a vocation, auditing offers the opportunity for challenging and rewarding careers in public accounting, industry and goverment. Many auditors develop a client based with a concentration in one or more key industries. As a result of serving many client in similar industries, few individuals understand the key competitiveness factors for a business better than auditor. Individuals choosing an auditing in a public accounting firm have the opportunity to progress from a starting position of staff assisstant to senior auditor, to manager and then to partner. Regardless of their career path, most auditors are recognized for their expertise in evaluating organizational performance. AUDITING DEFINED The term auditing is used to describe a broad range of activities in our society. The Report of the Committee on Basic Auditing Concepts of the American Accounting Association defines auditing as : “a systematic process of objectively obtaining and evaluating evidence regarding assertion about economic actions and events to ascertain the degree of correspondence between those assertions and established criteria and communicating the results to interested users.” Several attributes of auditing contained in this definition merit special comment: 1. A systematic process connotes a logical, structured, and organized...
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...1. Auditors were unable to verify the aircrafts claimed to have been purchased by FCB in 2005. The audit team found around RM231m of non-functional rundown aircraft in hangar. This situation leads to potential fraud bcause those old aircrafts had high price tag.Thus, it will increase the holding cost or storage cost of the assets. Then, the auditor should conduct the common test procedure which includes the examination of vendors’ invoices and receiving reports. The auditor had to perform the physical examination of those assets in order to verify the existence of the assets with the records. It is a must for every purchase to have invoice or grant to verify the purchase. Besides that, for the purchase involving high value of asset, it must have approval from top level of company which is Board of Director. In case the aircraft is non-functional rundown, it must be disposed in order to eliminate the unnecessary expenses for the company. 2. There are increasing in debtors’ confirmation letters were returned. Reasons: those debtors had changed their mailing addresses. Perhaps the company had a phantom client. So, Mr. Chuah need to confirm the account receivable whether the address is updated or real address. Besides that, the company should be using positive confirmation letters. Besides, the service agreement should be reviewed & obtain the explanation from FCB. For control procedure, the auditor needs to review periodically the account receivable trial balance especially...
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...MALIM Bil. 10 (2009) 39 Kepimpinan Beretika dan Kecemerlangan Organisasi dalam Perkhidmatan Awam ZAHARAH HASSAN1, ABU DAUD SILONG2 & NAZRI MUSLIM1 ABSTRACT Leadership is a very important factor in determining organisations’ effectiveness. The values uphold by leaders will influence their conduct as ethical leaders or not. What are ethical behaviours? Why are they important? What are the values and behaviours that are being inculcate among public sectors workers? How is it done? What are the strategies employed to enhance ethical behaviours? Analysis shows that despite numerous efforts done by the top managements, the result are not very encouraging because there is no comprehensive plan to educate public sector employees about ethics. KEPIMPINAN DAN PRESTASI ORGANISASI Kecemerlangan sesebuah organisasi adalah disebabkan oleh banyak faktor. Walaubagaimanapun ramai pengurus dan penyelidik dalam bidang kepimpinan dan pengurusan cenderung untuk melihat kepimpinan sebagai penyumbang utama atau penyebab langsung kepada pencapaian organisasi. Antaranya adalah Andersen (2002) yang mengatakan bahawa literatur mengenai kepimpinan secara umumnya banyak berasaskan andaian bahawa kepimpinan adalah penyebab kepada keberkesanan organisasi. Selain Andersen, Fiedler (1967) juga berpendapat, kepimpinan berkesan sering dilihat sebagai sesuatu yang amat penting dalam menerangkan atau membuat ramalan tentang kejayaan organisasi. Bennis dan Nanus (1985), menyatakan kejayaan sesebuah organisasi...
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...Chapter 5 Socially Responsible Business – Doing the Right Thing By Lizabeth England Businesses have an ethical responsibility to customers who buy goods and services from them. Socially responsible business means that companies do the right thing for their customers. Companies consider profit, consumer satisfaction, and societal well being as equally important in the way business is conducted. Governments often enact laws that force businesses to function ethically. Consumers also can force businesses to act ethically regarding their purchases. For example, in the United States today, consumers and consumer activists boycott over 800 products. This chapter is on socially responsible business. Teachers and students want to know about ways in which businesses are held accountable to customers for goods and services that they sell. According to consumer rights laws, people who buy goods and services have four rights: the right to be safe, the right to be informed, the right to choose, and the right to be heard. This chapter will provide teachers and students with opportunities to learn more about socially responsible business and about doing the right thing. In the United States, businesses are often judged by their socially responsible behaviors. Most people agree that these include the following specific elements: equal employment opportunity for all citizens regardless of their race, religion or sex; respect for employees’ diversity, safety, and health in the workplace;...
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...sensitivity and competence in addressing diversity in all forms of group work. Being diversity competent is more complex in meaning than "respecting other people". To fully assimilate the meaning into our personal and professional beings, it is important for us to have a common understanding of the principles on which diversity competence is built. The "Principles for Diversity Competent Group Workers" (ASGW, 1999) addresses issues such as racism, classism, sexism, heterosexism, and ableism with sensitivity and skill. These principles emphasize the practitioner's responsibility to have a general understanding of the diverse cultural backgrounds of the group members so interventions are congruent with their worldviews. Most of the ethics codes of the various professional organizations now give some attenttion to applying these principles when working with diverse client populations. Guidelines for competence in diversity issues in group practice are discussed in a variety of sources, some of which include Arredondo and colleagues (1996), ASGW (1999), APA (1993), Bemak and Chung (2004), and Ethical Issues in Group Membership How can group leaders make potential members aware of the services they are providing ? What information do clients have a right to expect before they decide to attend a group? People have a right to know what they are getting info before they make a commitment to become a part of any group. Informed consent requires that leaders make the members...
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...ETIKA DALAM BISNIS ANDERSON GUNTUR KOMENAUNG Fakultas Ekonomi dan Magister Ekonomi Pembangunan Universitas Sam Ratulangi, Manado Email: komeguntur@yahoo.com ABSTRACT Ethics is a branch of philosophy related with kindliness or rightness or morality of behavior of human being. In this understanding ethics interpreted as rules which cannot be impinged from behavior which accepted by society as well or bad. While determination of good and bad is a problem always change. Ethics of business is standards of value becoming reference or guidance of manager and whole employees in decision making and operate business which ethics. Ethics paradigm and business is world differ its time has come altered to become ethics paradigm related to business or synergy between ethics and profit. Exactly in tight competition era, company reputation which good and based on by business ethics is an advantage competitive which difficult to be imitated. Therefore, ethics behavior is needed to reach long-range success in a business. Key Words: Ethics, Business, Moral ABSTRAK Etika adalah suatu cabang dari filosofi yang berkaitan dengan ”kebaikan (rightness)” atau moralitas (kesusilaan) dari perilaku manusia. Dalam pengertian ini etika diartikan sebagai aturan-aturan yang tidak dapat dilanggar dari perilaku yang diterima masyarakat sebagai baik atau buruk. Sedangkan Penentuan baik dan buruk adalah suatu masalah selalu berubah. Etika bisnis adalah standar-standar nilai yang menjadi pedoman atau acuan manajer...
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...THE INFLUENCE OF INTEREST AND FACILITIES FOR THE CAPABILITY OF GADGETS UTILIZATION AMONG UUM STUDENTS Abdul Shukor , Khatijah , Atika , Hafizuddin , Kusairee ABSTRACT The purpose of this research is to identify the influence of interest and facilities for the capability of gadgets utilization among students of University Utara Malaysia. This research is using descriptive study to analyse the student’s perception between interest and facilities in using gadget. Besides that, in the above relationship questionnaires were used to collect data. A total of 100 students responded to the survey. Furthermore, methods that have been used for data collection in this research were by observation, questionnaire and also case study. The findings also revealed that there is no moderator in this research but it just considered that interest and facilities was not a moderator in the mentioned relationship but can be considered as significant independent predictor of usage while capability gadget utilization as dependent variables. Results from the study shows that the interest and the facilities of the student towards capability of gadget utilization were positively related. CHAPTER 1 INTRODUCTION Background of the study Development in the world is expanding to new levels. Let it be anything, technology has made things more knowledgeable and convenient. Today, the world has turned into a world of gadgets. The gadgets have advanced in various ways. Today, you will find gadgets...
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...decision-makers or their advisors and asked to solve problems related to the development or maintenance of the competitive advantage of the firm. We start the course by looking at strategy at the level of the business unit, which is the fundamental level for competitive analysis. The perspective taken is of a manager in a given unit with particular assets, capabilities and competitive challenges. We look at industry analysis, examine the sources of competitive advantage, and explore generic strategies: How can we analyze the competitive environment, and what are the basic options for business-unit level strategy? What are the bases of competitive advantage? What is the nature of the value chain? Following that, we look at how business units (but also entire corporations) build strengths, by analyzing the nature and value of business and corporate resources and capabilities. The next module of the course examines strategic management at the corporate level. We first look at the vertical scope of the firm, i.e. the degree of its vertical integration. We also look at how the supply chain is...
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...Analyzing knowledge for practice Chapter 1: Introduction Nowadays, there is an increasing attention being given towards non-communicable diseases such as diabetes and hypertension from all over the world as well as in Malaysia. In health clinics and hospitals, we are seeing increasing number of patients who are diagnosed with diabetes. Diabetes is a phenomenon which is becoming more common but there is a plenty ways which could be done to reduce the severity of any complications from this disease. Generally, there are three main types of diabetes. It includes Type 1 diabetes (juvenile diabetes), Type 2 diabetes, and gestational diabetes (during pregnancy). Type 1 diabetes (Insulin Dependent Diabetes Mellitus) should consume insulin daily in order to survive. Meanwhile, type 2 diabetes (Non-Insulin Dependent Diabetes Mellitus) is the most common type of diabetes. Whereas, gestational diabetes is another type of diabetes where there is a high blood sugar level which is diagnosed during pregnancy. Diabetes Mellitus which is a well-known chronic illness requires a comprehensive of medical care by the expertise team. The risk of long term complications needs full support from various professionals to conduct diabetes care. Acute complications can be prevented via ongoing patient self-management education and awareness of illness. Patient self-management education and problem solving skills development are necessary to be provided in diabetic clinic plan through a variety...
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...Sistema Universitario Ana G. Méndez School for Professional Studies Florida Campuses Universidad del Este, Universidad Metropolitana, Universidad del Turabo MANA 321 Leadership and Supervision Supervisión y Liderazgo © Sistema Universitario Ana G. Méndez, 2007 Derechos Reservados. © Ana G. Méndez University System, 2007. All rights reserved. MANA 321 Leadership and Supervision 2 TABLA DE CONTENIDO/TABLE OF CONTENTS Páginas/Pages Prontuario/Study Guide .....................................................................................3 Taller Uno/Workshop One ................................................................................20 Taller Dos/Workshop Two ................................................................................23 Taller Tres/Workshop Three.............................................................................27 Taller Cuatro/Workshop Four ...........................................................................30 Taller Cinco/Workshop Five .............................................................................34 Anejo A/Appendix A..........................................................................................38 Anejo B/Appendix B..........................................................................................39 Anejo C/Appendix C .........................................................................................41 Anejo D/Appendix D ...........................................................
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...ALASAN DIPERLUKAN TATA KELOLA YANG BAIK DAN ETIKA BISNIS MAKALAH ETIKA PROFESI DAN TATA KELOLA KORPORAT * Oleh Bimo Satryo Nugrohudi ( NIM 2015250959 ) * Dimas Indra Respati ( NIM 2015250962 ) KEMENTERIAN RISET TEKNOLOGI DAN PENDIDIKAN TINGGI UNIVERSITAS BRAWIJAYA MALANG FAKULTAS EKONOMI DAN BISNIS PENDIDIKAN PROFESI AKUNTANSI 2015 Teori Keagenan Jensen dan Meckling (1976) menjelaskan hubungan keagenan sebagai: “Agency relationship as a contract under which one or more person (the principals) engage another person (the agent) to perform some service on their behalf which involves delegating some decision making authority to the agent.” Maksud dari kutipan dalam teori keagenan Jensen dan Meckling diatas bahwa pemegang saham (shareholders) sebagai prinsipal dan manajemen sebagai agen. Manajemen disini adalah pihak yang dikontrak oleh pemegang saham untuk bekerja demi kepentingan pemegang saham. Oleh karena itu, maka pihak manejemen harus mempertanggung jawabkan semua pekerjaannya kepada pemegang saham. Dalam teori agensi, hubungan keagenan merupakan suatu kontrak dimana satu atau lebih orang (prinsipal) memerintah orang lain (agen) untuk melakukan suatu jasa atas nama prinsipal serta memberi wewenang kepada agen untuk membuat keputusan yang terbaik bagi prinsipal. Jika kedua belah pihak tersebut mempunyai tujuan yang sama untuk memaksimumkan nilai perusahaan, maka diyakini agen akan bertindak dengan cara yang sesuai dengan kepentingan prinsipal...
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...GUÍA AL CUERPO DE CONOCIMIENTO DE LA INGENIERÍA DEL SOFTWARE VERSIÓN 2004 do r SWEBOK UN PROYECTO DEL COMITÉ DE LA PRÁCTICA PROFESIONAL DEL IEEE COMPUTER SOCIETY Bo rra BORRADOR - ESPAÑOL GUÍA AL CUERPO DE CONOCIMIENTO DE LA INGENIERÍA DEL SOFTWARE VERSIÓN 2004 do r SWEBOK Directores ejecutivos Alain Abran, École de Technologie Superieure James W. Moore, The Mitre Corp. rra Directores Pierre Bourque, École De Technologie Superieure Robert Dupuis, Universite Du Quebec A Montreal Bo Jefe de proyecto Leonard L. Tripp, Chair, Professional Practices Committee, IEEE Computer Society (2001-2003) Copyright © 2004 por The Institute of Electrical and Electronics Engineers, Inc. Todos los derechos reservados. Copyright y permisos de impresión: Este documento puede ser copiado, completo o parcialmente, de cualquier forma o para cualquier propósito, y con alteraciones, siempre que (1) dichas alteraciones son claramente indicadas como alteraciones y (2) que esta nota de copyright esté incluida sin modificación en cualquier copia. Cualquier uso o distribución de este documento está prohibido sin el consentimiento expreso de la IEEE. Use este documento bajo la condición de que asegure y mantenga fuera de toda ofensa a IEEE de cualquier y toda responsabilidad o daño a usted o su hardware o software, o terceras partes, incluyendo las cuotas de abogados, costes del juicio, y otros costes y gastos relacionados que surjan del...
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...12:06 Page 1 WOMEN, GENDER AND WORK People are not defined solely by their work, nor is it possible to ignore the effects of factors outside the workplace on a person's status at work. To seek equality at work without seeking equality in the larger society – and at home – is illusory.Thus an examination of the issues surrounding women, gender and work must be holistic. That means considering the role of productive work in life as a whole and the distribution of unpaid work as well as the myriad questions relating to employment. This important anthology brings together the thinking of leading philosophers, economists and lawyers on this complex subject. Selected recent articles from the multidisciplinary International Labour Review are assembled for the first time to illuminate questions such as how we should define equality, what equal opportunity means and what statistics tell us about differences between men and women at work, how the family confronts globalization and what is the role of law in achieving equality. There is an examination of policy – to deal with sexual harassment and wage inequality, for example, as well as part-time work, the glass ceiling, social security, and much more. A major reference on the best of current research and analysis on gender roles and work. Martha Fetherolf Loutfi has been Editor-in-Chief of the International Labour Review, a Senior Economist for the Brandt Commission and in the ILO’s Employment and Development...
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