...PERFORMING AND DOCUMENTING WALKTHROUGHS PURPOSE This form has been designed to help the auditor: * Understand the nature of a walkthrough; * Provide example inquiries to help perform the walkthrough; and * Document the procedures performed and the information gathered during the walkthrough. INSTRUCTIONS Statement on Auditing Standards No. 109 (SAS-109), Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, requires that the auditor: …obtain a sufficient understanding of the entity and its environment, including its internal control, to assess the risk of material misstatement of the financial statements whether due to error or fraud, and to design the nature, timing, and extent of further audit procedures. To obtain an understanding, the auditor should evaluate the design of controls and determine whether they have been implemented. Several types of audit procedures may be performed, such as: * Observation of entity activities and operations. * Inspection of documents (e.g., business plans and strategies), records, and internal control manuals. * Reading reports prepared by management (e.g., quarterly management reports and interim financial statements), by those charged with governance (e.g., minutes of board of directors’ meetings), and by internal audit. * Visits to the entity’s premises and plant facilities. * Tracing transactions through the information system relevant to financial...
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...to me, dental hygiene is a very manageable career. I wouldn’t want to work night shifts, so a profession like dental hygiene would be perfect for me. I like to be hands-on and I love the tools that dental hygienists use. Criteria I established three criteria in order of importance that describes why I want to stay on my current career path which is Dental Hygiene: • Salary • Work schedule • Job opportunities Research Methods According to the databases, I searched topics like best jobs for the 21st century, I read some books on most demanding careers, I looked at a case-study of a man who choose dental hygiene as a profession and how satisfied he is of the decision he made. I also interviewed my dental hygienist and asked him/her questions regarding life as a dental hygienist. Research Findings I will research: • How much will I earn. I used Ronald & Carly Rae Krannich’s book, The Best Jobs for the 21st Century, in which I found out information regarding salary. The salary of a dental hygienist is between $33,000- $60,000 per year and it is stated under one of the best paying jobs ( Krannich 101). I think $33,000 is a pretty good starting salary for a single person. The best part is that as you get more experienced, the higher your pay gets. You have so many benefits, like health insurance that is covered by your employer, paid vacations. I asked Dr. Kim if he was satisfied in the pay he receives every month, and he said that he is very satisfied. He has a nice house...
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...that there is little known in the pediatric intensive care (PICU) settings of the nurses knowledge of pain in critically ill children. It is known that the knowledge of pain and quality of care given for pain alleviation is relevant. Not much is known regarding the nurses clinical learning patterns. Nurses used judgments in measuring pain in a variety of ways and it was found that their clinical judgments came from different levels of understanding and diverse aspects of pain. These assumptions lead to the aim of the study: to elucidate patterns in clinical knowledge development and unfold the role of the nurse as facilitator in relation to pain management in the PICU. (Mattsson, Forsner, Castren, Bolander Laksov, & Arman, 2012, p. 109) It is known that working in a PICU that nurses rely on each other and what they perceive as pain in a child may not be actual pain. Overtime clinical knowledge is developed with different encounters with patients and their families. The nurses need to focus more on their individual learning practices to a child’s pain starting on day one of admission to the PICU instead of waiting when the child is actually in pain. The nurses could then identify their true pain level knowing baselines. This study was significant due to any child in a PICU setting has the inability to communicate their level of pain and their needs. That complicates the pain process with the nurses having to judge their...
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...your customer, their existing system, and what they are looking to accomplish. In the first portion of this assignment, we’ll make some decisions as to how to approach a client, picking an interview structure, and selecting questions for an interview. The second portion of this assignment will cover explaining to a customer why the information gathering technique known as Prototyping is a viable option, and how it can actually aid in users understanding and expressing their own needs. Part 1 – Interviewing the Chief Accountant The first step to approaching an interview is undoubtedly preparation. I would read as much information about the background of the company as I could from any number of sources. Some good suggestions on where I can find some of this information are places such as an annual report, a corporate newsletter, press releases, or even the internet (Kendall and Kendall, 2012). The better prepared I am, the more at ease I will be during the interview. I’m a firm believer that the more intelligently you can speak to someone about their products or company, the more at ease they become with you. For my interview approach, I have decided to use the funnel structure, beginning with some general, open ended questions, and then getting more detailed as the interview progresses. My reasoning behind this; top executives in a company, in my opinion, are very adamant about who’s in charge. They did not get to where they are by letting people step all over...
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...Before reading the books, The Recruiting Snitch, Career Mapping, and specific chapters in This is Who We Hire, I never contemplated finding job employment in such detailed steps. These books aided me in learning techniques to help in informational interviews, shadowing, networking, and resume writing. They will further help me during the interview process for internships and future employment. As a part time student at UCF, my plan is to complete the pre-requisite courses and the Primary Business classes needed in order to be admitted into a specific business major in the College of Business. I plan to continue informational interviews, shadowing, and expanding network contacts through social media and direct outreach. I will develop a preliminary draft of my resume and have it reviewed by various sources. I will contact, meet personally, and send out resumes to companies of interest to secure an internship. I will continue reviewing companies of interest, so that at the appropriate time, I can send a personal letter, email and/or call until securing employment. I have two pre-requisites and five Primary Business Core classes remaining before requesting admissions to a specific business major. I plan on taking one class this summer and two or...
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...Welcome to the new design and structure of the Study Guides and Strategies Website! Recent news: 109 Vietnamese educational pages are migrated into the new CSS design, structure and navigation of SGS. Through July 2011, visitor traffic has increased 22.8%, for the Study Guides and Strategies Website, and nine million visitors should access 250 topics and 100 exercises in 38 languages for the current year. Remarkable in 16 years of service! Check out our social media: Facebook, Twitter, StumbleUpon. etc. Your comments, suggestions, feedback are welcome. Folders Learning/studying Time/project management Reading/research Writing Memorizing/testing Teaching/curriculum Workplace Math/bibliographies Exercises/games Author pages Guides: Learning and Studying Learning: * Learning to learn * Succeeding in continuing education * Visual/spatial learning * Learning as a student-athlete * Learning as an adult * Learning with ADHD * Active learning * Action learning * Language learning strategies * Exploring your personal learning style Learning with others: * Collaborative learning * Group projects * Active Listening * Conflict resolution * Case study: conflict resolution * Peer mediation * Tutoring guidelines * Using feedback with tutors Studying * Effective study habits * A.S.P.I.R.E. - a study system * Index - a study system * Studying with flashcards * Studying with multiple...
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...Chapter 4 Managing Marketing Information GENERAL CONTENT: Multiple-Choice Questions 1. Computers now generate mounds of data. However, given all this data, marketing managers still complain that they lack ________. a. enough information of the right kind b. quality information c. timely information d. accurate and reliable information e. valid information (Answer: a; p. 96; Easy; LO1) 2. An MIS consists of people, equipment, and procedures to ________, sort, analyze, evaluate, and distribute information to marketing decision makers. a. test b. test market c. gather d. critique e. assess (Answer: c; p. 97; Easy; LO2) {AACSB: Technology} 3. Your firm has just developed its first successful MIS. It interacts with information users to ________ information needs, develop needed information, distribute the marketing information, and help managers use it in their decision making. a. assess b. collect c. retrieve d. store e. validate (Answer: a; p. 97; Challenging; LO2) {AACSB: Technology} 4. The marketing information system is not limited to use by the company it serves. It may also provide information to ________. a. the government b. external partners c. various publics d. competitors e. none of the above (Answer: b; p. 97; Moderate; LO2) 5. Marketers must weigh carefully the benefits resulting from additional information against the ________ of the additional information. a. uses b. costs c. knowledge ...
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...INVEST MENT MANA VAULT CAREER GUIDE TO INVESTMENT MANAGEMENT ANDREW SCHLOSSBERG WITH ALEXANDER GORELIK AND THE STAFF OF VAULT © 2002 Vault Inc. Vault Career Guide to Investment Management Table of Contents INTRODUCTION 1 History . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2 The Industry Today . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5 THE SCOOP Buy-side vs. Sell-side 3 11 Jobs on the Buy-side . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12 Jobs on the Sell-side . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15 Recommended Reading . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .18 The Clients of Asset Managers 21 Mutual Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .22 Institutional Investors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .25 High Net Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .29 Investment Styles 33 Type of Security . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .34 Risk Characteristics of Investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . .35 Portfolio Construction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .39 Summary...
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...Lacey Smith January 20, 2015 CJ 233: Forensic Psychology Professor Araujo Unit 9 Final Project I have a client in which has been committed to the psychiatric facility for a restoration of competency. This was after the judge in his case determined that he was not competent enough to stand trial and was sentenced to the psychiatric facility for treatment. The client has been here at the facility for three months now and the judge has ordered for a new competency evaluation to be completed. In order to complete the evaluation I need to know exactly why my client has been brought here. I understand that he was on trial for murder but I need to know more about the case so I need to read his file because I feel as though I should familiarize myself with the entire case. According to the police report the incident occurred on February the fourth of last year. The police officers were responding to a reported shooting at the home of John and Jane Wilson. The police officers arrived to the scene they found the body of John Wilson leaning against the house on the steps that enter into the kitchen. The police also found Jane Wilson lying with her head in her husband’s lap. The bodies were covered in blood and there were not any pulses on either of the bodies. The witnesses who had discovered the bodies of the Wilson’s were family friends in which upon their arrival to the Wilson home they were meet by the Wilson’s son Edward who came out of the house and told them to leave because...
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...Introduction When it comes to business success, managers are an essential part. They play many different parts. According to an article by K. Cieslinska entitled “The Basic Roles of Manager in Business Organization”, as sited from R.W. Griffin (2000), a manager is the person responsible for realization of management process and makes plans, decisions, organizes, supervises and controls human, finances and information resources (Cieslinska 2007). Another view of what a manager is taken from A. Pocztowski, also cited in Cieslinska’s article suggest that managers are charged with “the art of reaching goals by proper using the finance, material and human resources” (Cieslinska 2007). Sometimes they act as a “go-between” for employees and the upper management, they make sure that tasks are complete, and they also have obligations in the functional areas of the organization. This paper will discuss the role of managers within the functional areas of a business. Functional Areas of a Business and the Managers Role In a large company or organization, there will be several different departments, each having its own specific task or job to perform. These tasks or jobs are called the “function” of that particular department. According to the Business Dictionary, functional area is defined as “grouping of individuals on the basis of the function each performs in the organization, such as accounting, marketing, and manufacturing; or grouping of activities or processes...
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...|[pic] |SYLLABUS | | |Axia College/College of Criminal Justice and Security | | |CJS/250 Version 2 | | |Introduction to Security | Copyright © 2009, 2007 by University of Phoenix. All rights reserved. Course Description This course is an introduction to contemporary security practices and programs. Students will study the origins of private security, its impact on our criminal justice system, and the roles of security personnel. Students will also examine the growth and privatization of the security industry, and study the elements of physical security including surveillance and alarm systems. The course will cover legal and liability issues, which determine the extent of private security authority as well as its limitations. This course will also focus on the current and future integration of private security services in law enforcement agencies. Policies Faculty and students/learners will be held responsible for understanding and adhering to all policies contained within the following two documents: ...
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...Demonstrative Communication BCOM/275 Demonstrative Communication Demonstrative communication, also known as nonverbal communication, is defined as “all types of communication that don’t involve the exchange of words” (Rogers & Steinfatt, 1999, p. 67). There are seven different types of nonverbal communication. Chronemics is the first type, which is how time effects communication. For example, when a person shows up late to an interview a half hour late, it shows a lack of interest and the inability to manage time. Proxemics is the second type of nonverbal communication. Proxemics is how people use space when communicating. According to the book Communicating in the Workplace “Intimate messages are shared from physical contact to about 18 inches; personal messages are shared from 18 inches to four feet; social messages are communicated at a distance of 4 to 12 feet; and public messages are shared beyond 12 feet” (Communicating in the workplace, 2010, pg. 113-115). The third type of nonverbal communication is Oculesics, which is the use of eye contact, such as gazing, staring, squinting, winking, etcetera. Oculesics is a subcategory of kinesics, which is the fourth type of nonverbal communication. Kinesics is the use of facial expressions and gestures. The fifth type, called haptics, is the use of touch in communication. Shaking hands is an example of haptics. The way we change the meaning of words using different tones of voice, is a form of vocalics, which is the sixth...
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...cultural racism? institutional racism? Can you be racist towards someone on religious grounds, or is that something different? – if interested in the latter see Dunn et al 2007 in refs below). There are also historical and contemporary questions – who has experienced racism in the past in Australia, and who experiences it in today’s Australia? Then there are questions about how we examine the issues surrounding racism. How do we measure racism? Do we use survey questions about people’s beliefs? Are the kinds of questions asked in such surveys really measuring racism? (think about the survey explained in Dunn et al 2004). Can we use qualitative forms of research to investigate racism? What about assessing racism from the perspective of its victims (i.e. from those who have experienced racist acts, or forms of discrimination?) Are there particular groups of people more likely to hold racist beliefs? In what ways can we measure and assess the extent of racial discrimination in Australia? Can you think of any other good research questions that we could ask on this topic? Here are some further ideas of things you might address in group oral presentations on this topic: In terms of the two listed essential readings, think about these questions: • Which of the two readings (Dunn et al, or Burchell) presents a more convincing case about the state of racism in Australia? What are your reasons for this assessment? • What is the main difference between the evidence used by each...
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...(World Health Organization, 2002). When that violence is in the home it is even more devastating as our homes are intended to be safe havens away from anything harmful and supposed to be places of refuge. The belief that the usage of alcohol intensifies and alters violence causing it to be more intense and harmful is of great importance within the current times. Linking alcohol usage to domestic violence allows us, once a determination is made of causation, to initiate changes that can be advantageous and effective helping to break the cycle that is so prevalent. STUDY 1 In study one (“Alcohol and intimate partner violence: Do we have enough information to act?) the test reviews the years of 1966-2004 (Gil-González, 2006). The question asked is does the magnitude of association between male alcohol consumption directly associate to intimate partner violence? This test is extensive in its area of study as it spans multiple generations. The article that was published in 2006 specifically addresses that the association is controversial and the study is tenacious in choosing inclusion and exclusion of factors. The results of these studies, if shown to be of consequence, help to...
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...Society 9 Unions 10 Shareholders 10 Competition 10 Customers 10 Technology 10 Economy 11 Unanticipated Events 11 How Human Resource Management Is Practiced in the Real World 11 HR's Changing Strategic Role: Who Performs the Human Resource Management Tasks? 11 Human Resource Manager 12 HR Outsourcing 12 HR Shared Service Centers 13 Professional Employer Organizations (Employee Leasing) 13 Line Managers 14 HR as a Strategic Partner 14 A Strategic HR Example 16 A Strategic HR Audit 16 Human Capital Metrics 17 Human Resource Designations 18 Evolution of Human Resource Management: Moving into Strategic HR 18 Evolving HR Organizations 19 Scope of This Book 20 • A Global Perspective: Cultural Differences in Global HR 22 SUMMARY 23 KEY TERMS 24 QUESTIONS FOR REVIEW 24 HRM INCIDENT 1: HR AFTER A DISASTER 24 HRM INCIDENT 2: DOWNSIZING 25 NOTES 25 PART TWO: ETHICAL, SOCIAL, AND LEGAL CONSIDERATIONS 28 Business Ethics and Corporate Social Responsibility 29...
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