INTERNAL AND EXTERNAL AUDIT Professor PhD Atanasiu Pop, „Babeş-Bolyai” University of Cluj-Napoca, e-mail: apop@econ.ubblcuj.ro PhD Student Cristina Boţa-Avram, „Babeş-Bolyai” University of Cluj-Napoca, e-mail: botaavram@gmail.com PhD Student Florin Boţa-Avram, „Babeş Bolyai” University of Cluj-Napoca, e-mail: botaavramflorin@yahoo.com ABSTRACT: Analyzing the evolution process of internal audit, from its beginnings and so far, we can easily notice that internal audit function was born through
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Creative Change in Healthcare Mary Ofili HSC 587 May 19, 2014 Lanny A. Kope Creative Change in Healthcare Change in any organization, especially healthcare is a given constant, frequent and always almost inevitable. Several factors may lead to these changes and sometimes, these factors are internal and other times they are external. In the United States, the economy determines the interactions between the cost of healthcare and the way hospitals deliver care to the patients. The current persistent
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Introduction The most well-known attest engagement is the CPA's auditing of financial statements prepared by a company's management. In this situation the CPA adds credibility to the financial statements by issuing an independent auditor's report stating that the CPA believes the financial statements have
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CUBE INC. | Management Audit Report | Executive Summary: This Management audit report of Cube Inc. and the team that managed it will focus on the various reasons as to why the company fared relatively average in comparison to the other companies in the simulation. It will also look at the ways the management team could have circumvented the blunders that it committed while managing the company and try to come up with a strategy to pull it out of the situation that these slip-ups has put
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Requirements……………………………………………………4 Positives & Negatives…………………………………………………………………….4 Recommendation on Ink Machine………………………………………………………5 Summery & Conclusion.………………………………………………………………….5 Work Cited………………………………………………………………………………..6 Introduction The purpose of this report is to show the importance of internal controls for LJB Company if it’s decided that the company will go public. Through out the document three major topics will be address. The first being, a reviewing of new internal control requirement before the
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Jones Strayer University April 25, 2014 Corporate Responsibilities and Marketing Strategies Apple Corporation is well known for employing technological masterminds. The company has undergone extreme successes and failures since its humble beginnings. One such failure was made known to the public in 1996 at the famous “MacWorld” Expo when Apple announced that it was taking a $68 million quarterly loss (Goodell, 1996). Fast forward to 2006, Apple finds itself in the hot seat for violations
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Draft - Corporate Governance Considerations This material was prepared by Eliot H. Sherman – July 2005 FOCUS Learning Objectives By the end of this chapter, you should be able to: Understand the issues related to agency and delegated responsibility. Describe the similarities and the differences in the corporate scandals that have been identified in the past few years Identify the responsibilities of managers to the shareholders and other stakeholders associated with their corporations. OVERVIEW
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Project Title: HR Audit INDEX SR NO. | TOPIC | PAGE NO. | 1 | Acknowledgement | 3 | 2 | Executive Summary | 4 | 3 | Introduction to HR Audit | 6 | 4 | Qualitative & Quantitative Indicators for HR Audit | 8 | 5 | Types of Audit | 13 | 6 | HR Audit Process | 17 | 7 | Human Resource Management v/s Performance | 21 | 8 | Approaches to Human Resources Audit | 25 | 9 | HR Audit Tools | 30 | 10 | Checklist for HR Audit | 33 | 11 | Audit Report | 35 | 12 | Audit of HR Results
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should be a central feature of any corporate governance regime. Shareholders, potential shareholders and the wider public are entitled to real, meaningful detail about the way the directors say they are carrying out their stewardship role. The annual report and, in these times, the company’s website are important forums for disclosure. Directors who take the fundamental notions of openness, integrity and accountability seriously …… will be well on the way to good corporate governance.” to US and non-US
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the processes that Starbucks use to comply with SEC regulations. Additionally, this paper will include the evaluation of Starbucks’ financial performance over the past two years using financial ratios on the data analyzed in the last two annual reports and SEC filings to conclude its
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