Premium Essay

Clerk

In: Business and Management

Submitted By skanyiri
Words 652
Pages 3
Beside Audit Planning, Collection of audit evidence, Discussion of Audit Draft, Communication of Audit results.
The step forgotten in the audit process is: Evaluation of Audit Evidence
The team should evaluate the evidences collected against the initial benchmark set in the planning stage. This will be met by cross examining the findings against the set standards. The evidences should be reliable i.e. influenced by the sources and finding during the audit process and sufficient to provide the auditor with a reasonable basis for financial basis. The evidence should be appropriate to enhance the quality of audit. Evaluation is the key function that connects the past to the future—that feeds lessons from actual experiences back into the programming and decisions for future actions. It is the
Element that “closes the circuit” and permits progress to be made.1 Of course, it is only one such element. To quote from Petrei (1998, p. 393):
“Evaluation should be used to complement the existing procedures and not as a process substitute .It should be used to improve efficiency in the system. Audit evaluation should provide a comparison of the actual vs the findings, goals and objectives of the AIS.
The goal of audit evaluation is to improve decision-making and resource allocation by providing reliable data about the effects of policies and programs. For this reason, program evaluations of high quality should be encouraged, valued, and used by those responsible for managing the budget and other policymaking processes. The evaluator must define clearly the process and resources that will be needed to obtain the answer and must set forth the limitations on his ability to assure the reliability of the answer. Evaluation of audit performance specifically AIS that involves evaluation of evaluation of complex programs and system development relies heavily on sophisticated

Similar Documents

Premium Essay

Supplies Clerk

...Duties & Responsibilities of a Store Keeper [pic] A storekeeper is in charge of employees, products and customer relations. • Store keeper is the important person for the store. He is the in charge of the store department and also responsible for store control. • a person who owns or runs a store. • a person responsible for stored goods A storekeeper is more than just the face of the store. While a friendly, storekeeper maintains a good clientele, she must also be business savvy using math and critical-thinking skills to tally sales, report expenditures and quickly tabulate a customer's purchases with an applied discount, for example. The storekeeper must be knowledgeable about the products she sells, understand the business she's in and appear approachable with employees and customers alike. Maintains Records Knowing what inventory the store has, when stock is running low and which items customers request is the storekeeper's responsibility. She keeps detailed inventory records when products are purchased and returned; notes customer's opinions and arranges for store transfers, compiles a customer mailing list with sale alerts and coupons, and files and updates employee documents as necessary. These records must be tidy and organized for others to understand. Creates and Receives Orders The storekeeper keeps detailed records so she knows when to reorder supplies or merchandise. She uses her math and computer skills to generate orders and communicates...

Words: 670 - Pages: 3

Free Essay

Clerks

...John Specht 2/22/14 Film Clerks Clerks written and directed by Kevin Smith. First off I picked a film made by Kevin Smith mainly because he is my favorite writer and director. He also makes it seem like anyone can become a film maker after Clerks was made and it was picked up by Miramax and it was only made for less than twenty eight thousand dollars. This was Kevin Smiths first film in which then several others has followed. Clerks main plot line is two convince store clerks who are in their twenties that go through their day to day lives while talking about their past and future. This movie is based on actual experience of Kevin Smith and is actually filmed in the same store in which he worked in. The whole movie is shot in black and white. You would think it is because of some mood or such Kevin Smith was trying to get. However though, the decision to film the whole movie in black and white was made simply because of the lighting that was in the store as they filmed the movie was interfering with the camera and so he decided to do it all in black and white since it was a lot cheaper than getting extra equipment to make the lighting just right. The two main charters names is Dante and Randal. Dante runs the actual store and Randal runs the video store who is Dante’s best friend. Dante’s charter is based on Kevin Smith and Randal is based on his long time friend from childhood Bryan Johnson. Some of the support charters include Dante’s current girlfriend...

Words: 1197 - Pages: 5

Free Essay

James Clerk

...James Clerk Maxwell By: Cory Smith Life Science Table of Contents Early Life………………………………………………………………..pg.3 Education………………………………………………………………..pg.3 Family/Interest……….,………………………………………………….pg.3 What did Maxwell Invent? …......................................................................pg.3 Why did he want to invent this? ..................................................................pg.4 What Happened when he retire? ………………………………………….pg.4 How did this invention impact us? …..........................................................pg.4 How has this invention led other people to improve on it? ..........................pg.4 Bibliography………………………………………………………………...pg.5 James Clerk Maxwell was born in Edinburg, Scotland, on June 13, 1831. He was an only child of John Clerk who was a lawyer and his mother. Shortly after his birth his family moved to a country estate in Glenair, which they had inherited from there Maxwell ancestors. During that time he adopted the last name Maxwell. He and his family lived a comfortable, wealthy middle class life. James education was given to him by his mother who was a full time Christian. By the time he was eight his mother had passed away from abominable cancer. After that sad and depressing time he memorized all of Psalm 119. He also became interested in scientific investigations. For example he used tin plate to attract sunlight, and made observations of the life cycle of a frog. He attended Edinburg Academy since...

Words: 777 - Pages: 4

Free Essay

The Life and Science of James Clerk Maxwell

...The Life and Science of James Clerk Maxwell The Life and Science of James Clerk Maxwell (1831-1879) Physicist and Mathematician “The theory of relativity would have never been possible without the mathematical equations first described by James Maxwell." -Albert Einstein GRAPH James Clerk Maxwell may not be a household name when it comes to scientists, but his contributions to the field ranks him with some of the great scientists of all time.He is mainly known for his ground breaking work in electromagnetics, spurring a field that has given rise to many of the great accomplishments of the twentieth century.His equations, which relate the effects of electricity and magnetism to one another, are key in the development of modern relativity theory and the development electrical components and electronic systems.Like many great scientists, Maxwell was ahead of his time and his equations were not completely understood by his peers, but as science and mathematics progressed the beauty and genius behind his equations was fully revealed. On June 13, 1831, James Clerk Maxwell was born in Edinburgh, Scotland.With the exception of an older sister that died at a young age, he was an only child.His father, John, was a lawyer who was in his forties by the time James was born.John was considered to be an intelligent, but somewhat eccentric man.When James was young, his mother, Frances Cay, died after a prolonged illness (believed now to be cancer).After his mother’s passing...

Words: 2301 - Pages: 10

Free Essay

Case 11-18

...Case 11-18 1. Would you say this is a computer crime? Why or why not?   Yes it is a computer crime.  There is manipulation of data to dishonestly obtain money.  Even though the fraud is happening over the phone it is using the lack of updated computer data to dishonestly obtain money. 2. What internal controls would you recommend that would enable the resort’s managers to prevent such offenses? First, in order to get paid, Travel Agents must turn in proof that they are authorized agents.  A list will be completed and maintained starting with all new business.  Just by saying we are updating our records and now need proof you are an authorized agent is not an unreasonable request.  If there is a license that expires, that license data must be kept on file and have some type of ERP automated pop up that notifies that a license is about to expire and an updated license is required.   I would also call a meeting and explain to all employees as of now, if an employee books a reservation when they are not authorized agents, they will be fired and will be prosecuted to fullest extent possible.  This policy alone will detour employees from attempting taking advantage of the system.  Once the first employee is caught, make it public and follow through with the termination and charges against them.   Also, not updating the Authorized Travel Agent list is unacceptable and punishable by termination (after a reasonable disciplinary actions such as verbal warnings have been given...

Words: 1325 - Pages: 6

Free Essay

The Purple Dress

...The Purple Dress (Critical Essay) The Purple Dress is a story by O.Henry, written in 1905. O.Henry is famous for his short stories and one of the well-known one is about friendship and sacrifece. The story is about two single woman who are clerks and sell accessories. At the start of the story thse two woman Maida and Grace discuss their favourite colors- purple and red. Both thinks that their colours are the best. Thanksgiving party is approaching and ladies are doing their best to look pritiest at their store party. Maida decides to wear a purple dress, which the tailor Schlegel is going to sew for only $8. Maida had saved $18 in eight months. Grace decides to buy a red dress in a store, she thinks if a ladie has a a figure vevrything fits great on you. Both of them tries to please Mr. Ramsay, the head clerk. The only single man in the store. The day before Thanksgiving Maida is going to leave to take her dress from the tailor, she founds her friend in tears. Grace has no money to pay the rent, she already spent her money on the dress and she needs exact same amount of money as Maida has to take her dress from the dressmaker. She sacrifes it and and helps friend to pay the rent. At Thanksgiving Maida does not want to go to the party, "I was set on my purple," said Maida. "If I can't have it I won't go at all”.At the afternoon she goes to the tailor and tells that has no money to pay. But Schlegel gives her the dress and says to bring money when shen can. Maida runs to the...

Words: 411 - Pages: 2

Free Essay

Memo 1

...improvement over the old, confusing procedure. The new procedure is as follows: Procedure 1. Obtain Form PR-7, Request for Payroll Advance, form your supervisor. 2. Complete the form by filling in all the blanks in the Employee Section of the form. 3. Have your immediate supervisor approve your request by signing on the Supervisor Approval line. 4. Take the approved Form PR-7 to the receptionist in the Payroll and Benefits Office, Building Z, Room 1620. 5. Pick up your check from the cashier’s office, Main Building, Room 201 three working days after turning in Form PR-7. You must have your employee identification card with you to receive your check. 6. Sign the receipt form in the presence of the cashier’s office clerk. Policies The following policies govern the issue of payroll advances: 1. Payroll advances may not total more than 80% of an employees normal net pay for a payroll period. 2. Except in the case of a documented emergency, payroll advances are limited to one every two months. 3. Don’t try to cheat the system we will catch you every time. 4. Honesty is the best policy in this situation and in life. I hope you have learned a life lesson while writing this...

Words: 252 - Pages: 2

Free Essay

Clerk

...Table of Contents Executive Summary………………………………………………………………………………………………………………….3 Introduction…………………………………………………………………………………………………………………………….5 Research Findings…………………………………………………………………………………………………………………….6 Bonuses…………………………………………………………………………………………………………………...................7 Sales Commissions……………………………………………………………………………………………………………………8 Medical Benefits………………………………………………………………………………………………………………………11 Retirement Benefits………………………………………………………………………………………………………………..12 Stock Options………..………………………………………………………………………………………………………………...13 Recommendations……………………………………………………………………………………………………………………14 Conclusion………………………………………………………………………………………………………………………………..15 Reference…………….……………………………………………………………………………………………………………………16 Executive Summary Employee Compensation Strategies There are many ways a company can compensate an employee for their contribution to the organization. Companies offer a wide range of bonus/commissions to employees so that they can share in the company’s success. They come as cash and non-cash awards. Many corporations use profit sharing as a way to motivate an employee to work harder so they sell more. Bonus/commissions range from 2.5% - 7.5% if the corporation earns a profit. Spot bonus awards can be for providing exceptional customer service. They can be a gift card to a movie discount retailer, or cash. Recognitions are announcements in front of other employees. Sales commissions awards from the sales department when...

Words: 2262 - Pages: 10

Premium Essay

Operation Management

...Lori Cook, manager of the Winter Park Hotel, is considering how to restructure the front desk to reach an optimum level of staff efficiency and guest service. At present, the hotel has five clerks on duty, each with a separate waiting line, during peak check-in time of 3:00 p.m. to 5:00 p.m. Observation of arrivals during this period shows that an average of 90 guests arrive each hour (although there is no upward limit on the number that could arrive at any given time). It takes an average of 3 minutes for the front-desk to register each guest. Ms. Cook is considering three plans for improving guest service by reducing the length of time that guests spend waiting in line. The first proposal would designate one employee as a quick-service clerk for guests registering under corporate accounts, a market segment that fills about 30% of all occupied rooms. Because corporate guests are preregistered, their registration takes just 2 minutes. With these guests separated from the rest of the clientele, the average time for registering a typical guest would climb to 3.4 minutes. Under this plan, non-corporate guests would choose any of the remaining four lines. The second plan is to implement a single-line system. All guests could form a single waiting line to be served by whichever of five clerks became available. This option would require sufficient lobby...

Words: 520 - Pages: 3

Premium Essay

Receptionist

...Associates of Applied Science in Office System Technology Receptionist I am attending Fletcher for my Associates Degree in Office System Technology. I chose my career choice to be a Receptionist. I chose this field because I love the work that is involved in it. I have experience in this field from working for my father’s small business company, and love everything that is involved with Receptionist work. I love communicating with people and also love controlling the front of the house business. Degree Requirements This program will prepare me to perform duties of special assistants for business executives and top management. It includes instruction on business communications, public relations, scheduling and travel management, conference and meeting recording, report preparation, office equipment and procedures, office supervisory skills, professional standards, and legal requirements. The two important learning objectives to me are: use computers to create paper and electronic documents, organize spreadsheets, access, retrieve, and communicate information and demonstrate administrative office procedures emphasizing safe, efficient working environments. Those are important to me because communication is a very important skill you need to have in working with customer and customer relations. Going above and beyond in a work place is something I strive to do. I have already learned skills and once I apply my new learned skills to my job, I will be the best at what I do...

Words: 595 - Pages: 3

Premium Essay

Denver Stores

...pointed out that some of the other departments in the store had experienced a 15 percent gain over the previous year. Cornwall added that Barton was expected to have his departments up to par with the others in a short period of time. Background Jim Barton had been supervisor of the sporting goods, hardware, housewares, and toy departments in the main store of Denver Department Stores for three of the ten years he had worked for the chain. The four departments were situated adjacent to each other on the ground floor of the store. Each department had a head sales clerk who reported to Mr. Barton on merchandise storage and presentation, special orders, and general department upkeep. The head sales clerks were all full-time, long-term employees of Denver Department Stores, having an average of about eight years' experience with the chain. The head clerks were also expected to train the people in the department they supervised. The rest of the staff in each department was made up of part-time employees who lived in or near Denver. Most of the part-time people were students at nearby universities who worked to finance their education. In addition, there were two or three housewives who worked about ten hours a week in the evenings. All sales personnel at Denver Department Stores were paid strictly on an hourly...

Words: 2159 - Pages: 9

Free Essay

Clerk

...Sculpturing the Earth’s surface Nature is beautiful, however it can be life threating and can destroy housing, roads, and building, railroads, etc. In various parts of the state of Oregon a landslide can destroy a community, deaths, and cost millions to billions of dollars in damages. Landslide occur in various areas of the United States, it is more common near mountains or along the coastlines. This essay will examine what a landslide is, it’s functions and the different characteristics of a landslide. The geologic principles related to cause a landslide could be caused by several things. A landslide is a geologic hazard that affects various areas throughout the United States, especially near Rocky Mountains or near the coastline. The stress of a slope can create a landslide this includes mixture of soil and rock known as debris. Many of these landslides could be triggered by a lot of rain, snowmelt, and change in the ground level of water. Thus, there are two types of landslides: rotational slide and translations. However there are five different types of flow: block slide, fall, debris avalanche, earthflow, debris flow, and creep (Landslide hazard information, 2004, pg. 1). Landslide hazard information (2004) indicates, slopes consumed with a large amount of water can cause a landslide especially if the area had an intense amount of melting snow. Another way for a landslide to occur is when it feels a moderate vibration of the earthquake...

Words: 741 - Pages: 3

Premium Essay

Clerk

...Immigration Media Reaction Emily Westbrook SOC/315 June 9, 2013 Christopher Berry Immigration Media Reaction The Media reaction to immigration problems is the diversity of the American people is unmistakable. U.S. immigration support is a leading publisher of legal books and immigration guides. The U.S. immigrant support provides the most current information on immigration to the United States. This is an independent organization that provides free access to a database of immigration related news and articles. This media reaction will explain the current immigration political issues related to this article. Many Mexicans immigration work in the United States to help support their families south of the border. The money that these immigrants earn makes a huge impact on the Mexican economy. The National Population Council of Mexico estimates that one in 10 Mexican families is dependent upon money sent home from Mexican workers in the U.S. In October 1994 the Immigration and Naturalization Services launched Operation Gatekeeper to crack down on people entering the country through San Diego, California. This Gatekeeper forced immigrants to cross through the Imperial Desert. Several thousand had died along the U.S. Mexico border since this operation. Mexican had drowned in canals and rivers and had died of dehydration. In July 2001, the Mexican President Vicente Fox asked President Bush to consider granting legal status to three million undocumented...

Words: 609 - Pages: 3

Premium Essay

Salesclerk

...Day 1 Hi I am the training supervisor, and I will be doing your orientation and training you. I will be training you as a sales clerk. This will be a 3 day orientation, we will be covering our specific topics and the techniques that will be used. First we will be going over our objectives and philosophy of the organization. A customer relation is your top priority as a sales clerk is pleasing customers. Sales clerks make every effort to satisfy the customer within the bounds of company policy. Handling money is where the sale’s clerk usually takes’s payment for goods and services, so they know how to run a cash register. Depending on the method of payments accepted by the store, you may need to know how to count change and how to process checks and credit cards. Merchandising is where sale’s clerks are responsible for stocking merchandise and to keep the store neat and inviting. Our philosophy is we would love for all the sales clerks to do every objective, and they would have good work skills. Our attendance policy is very easy we would like for you not to miss no more than three days. Having good communication skills will help you a lot with the customers the nicer you are to them the nicer they will be to you. Clocking in on time is a great thing to do so you know you get paid for all the work time in the day. Being at work on time is also a good thing so you have your workstation organized and ready to work. We have this saying that customers are always right don’t sit...

Words: 351 - Pages: 2

Premium Essay

Assignment

...one need to be reorganized, and which employed he’d like to schedule during the week of his review. And then he sees it blocking the aisles, creating commotion and looking very unprofessional – the long line in the electronic department. it’s time to confront Chris, the sales clerk. “Chris what’s the holdup here” “I’m waiting for a manager to approve this $120 check. And then I have to show this lady a digital camera from the display cabinet. She’s been waiting half an hour and then……” Alright Chris I can help you out for a little while…..” two hours later, Kyle exited the electronics department disheartened. That’s no way for a store manager to spend his afternoon. There’s got to be a logical way to solve this, thought Kyle. He walked back to his office and wrote down the facts as he knew them. 6. Store policy allows customers to check out other items at the electronics counter if they are making purchases in that department. {This makes sense especially if the customer wants to write a check for the entire purchase.} Sebenarnya pelanggan layak membuat pemeriksaan sebelum dan selepas membeli. Ini kerana pelanggan mempunyai hak untuk mendapatkan barang dan perkhidmatan yang terbaik. 7. Store clerks must monitor the locked cabinets and stay with a customer who wants to view an item from the cabinet. 8. Because of the size of the enclosed department, only two checkout counters will fit in electronics. 9. Moving the electronics department to the front of the store would...

Words: 414 - Pages: 2