...INTERNAL AUDIT PROGRAMME ----- I. SALES: 1 To study the system for approval and acceptance of orders and to give suggestions for improvement. 2 To check the order acceptance with price list, if any, and to report the financial impact of sales below the price list. 3 To compute the percentage mix of sales made to new parties developed during the period under review and also compute the opportunity loss due to non-development of prospective parties as customers. To identify the reasons for non – development of these parties into customers. This may, further, be correlated with the expenses incurred during foreign tours conducted by the marketing personnel. 4 To study the system of order acceptance and invoicing and to report deficiencies in internal control, if any, along with suggestions for improvement. 5 To check the complaints and rejections during the period under review. Following aspects are to be checked in details: a) Nature of various complaints and percentage thereof. Reasons for frequent complaints of similar nature to be looked into. b) To study the role and follow up done by the Quality Assurance Department in respect of various complaints received during the period. c) To check whether there has been any major rejection, both, in domestic and overseas market, identify the reasons for the same and follow up action taken in this respect. d) To study the various reports prepared for monitoring and reporting...
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...Universal background checks are an essential part of gun control. They keep guns out of the hands of criminals and individuals with prior criminal background, domestic abusers, and people with mental illness. Universal background checks must be performed on all gun sales. It is not necessary to keep guns away from everyone, just those who would misuse them. Universal background checks are good because a good amount of criminals already have a criminal record that’s recorded in the system. There is one study in the state of Illinois that says, seventy-one percent of those convicted of homicide had a previous arrest, and forty-two percent had a felony prior to their conviction. Domestic violence assaults involving a firearm are twelve times...
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...Criminal Records in the Digital Age: A Review of Current Practices and Recommendations for Reform in Texas Helen Gaebler, Senior Research Attorney William Wayne Justice Center for Public Interest Law The University of Texas School of law March 2013 TABLE OF CONTENTS I. INTRODUCTION .............................................................................................................................4 II. THE PROBLEM: CRIMINAL RECORDS AND COLLATERAL CONSEQUENCES .........................................5 Collateral Consequences Overview ......................................................................................................... 5 Who’s Affected? A Look at the Numbers in Texas .................................................................................. 8 Disproportionality and the Criminal Justice System .............................................................................. 10 Reaching Across Generations and Communities ................................................................................... 11 III. AN OUTDATED SYSTEM: OPEN ACCESS TO CRIMINAL RECORDS .................................................... 12 The Background Checking Industry........................................................................................................ 12 Common Practices and Pitfalls............................................................................................................... 13 Past Calls for Reform .....................
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...out the logic behind the investigations and discuss some cases to corroborate that logic. Laws and rules governing the investigations will also be looked into. Some of the best practices will then be discussed as a practical approach to the issue. DEFINITION: A background check or background investigation is the process of looking up and compiling criminal records, commercial records and financial records of an individual or an organization. REASON: Litigation problems can arise if employees have an incorrect background to them. Every employer has a legal duty to exercise due diligence in hiring and protecting its employees and assets. Estimates are that 30%-40% of job resumes includes some false or inflated facts. Additionally, some Federal and State Laws require background checks be conducted for certain positions. Background checks are often requested by employers on job candidates for employment screening, especially on candidates seeking a position that requires high security or a position of trust, such as in a school, hospital, financial institution, airport, and government. These checks are traditionally administered by a government agency for a nominal fee, but can also be administered by private companies. Background checks can be expensive depending on the information requested. Results of a background check typically include past employment verification, credit history, and criminal history. These checks are often used by employers as a means of objectively evaluating...
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...2.6 HOURS Continuing Education ORIGINAL RESEARCH Probation and Recidivism: Remediation Among Disciplined Nurses ABSTRACT in Six States A link between a history of criminal conviction and a risk of professional misconduct highlights the importance of criminal background checks. O BJECTIVE : The researchers sought to determine what factors might affect the outcomes of remediation, including the likelihood of recidivism, among nurses who had been the subject of disciplinary action and had been put on probation by a state board of nursing. M ETHODS : Boards of nursing in six states, Arizona, Maryland, Massachusetts, Minnesota, Nebraska, and North Carolina, chose to participate in this exploratory study. A 29-item questionnaire was used to investigate the records of 207 RNs, LPNs, and advanced practice RNs (APRNs) who were disciplined and put on probation by a state nursing board in 2001, as well as to collect data on their employment settings, the boards’ actions, and remediation outcomes (the presence or absence of recidivism); 491 nurses who had not been disciplined served as controls. RESULTS: Among the disciplined nurses studied, 57% were RNs, 36% were LPNs, 3% held both RN and LPN licenses, and 3% were APRNs. Of the disciplined group, 39% recidivated between 2001 and 2005. Three factors were shown to influence the recidivism rate: having a history of criminal conviction, having committed more than one violation before the 2001 probation, and changing...
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...funds from the budget should be given to implement the new data storage system. Grading Criteria * P4:Describe the procedure for storing scientific information in a laboratory information management system * M4:Explain the processes involved in storing information in a scientific workplace * D3: Discuss the advantages gained by keeping data and records on a laboratory management information system * Grading Criteria * P4:Describe the procedure for storing scientific information in a laboratory information management system * M4:Explain the processes involved in storing information in a scientific workplace * D3: Discuss the advantages gained by keeping data and records on a laboratory management information system * How Do I Do It? 1. For P4, learners must describe the procedures for storing scientific information in a laboratory information management system (LIMS). A prepared list of scientific data is provided below. Learners must decide which sets of information could be stored on a workplace record system. 2. For M4, learners must explain how scientific data and records are stored....
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...funds from the budget should be given to implement the new data storage system. Grading Criteria * P4:Describe the procedure for storing scientific information in a laboratory information management system * M4:Explain the processes involved in storing information in a scientific workplace * D3: Discuss the advantages gained by keeping data and records on a laboratory management information system * Grading Criteria * P4:Describe the procedure for storing scientific information in a laboratory information management system * M4:Explain the processes involved in storing information in a scientific workplace * D3: Discuss the advantages gained by keeping data and records on a laboratory management information system * How Do I Do It? 1. For P4, learners must describe the procedures for storing scientific information in a laboratory information management system (LIMS). A prepared list of scientific data is provided below. Learners must decide which sets of information could be stored on a workplace record system. 2. For M4, learners must explain how scientific data and records are stored....
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...funds from the budget should be given to implement the new data storage system. Grading Criteria * P4:Describe the procedure for storing scientific information in a laboratory information management system * M4:Explain the processes involved in storing information in a scientific workplace * D3: Discuss the advantages gained by keeping data and records on a laboratory management information system * Grading Criteria * P4:Describe the procedure for storing scientific information in a laboratory information management system * M4:Explain the processes involved in storing information in a scientific workplace * D3: Discuss the advantages gained by keeping data and records on a laboratory management information system * How Do I Do It? 1. For P4, learners must describe the procedures for storing scientific information in a laboratory information management system (LIMS). A prepared list of scientific data is provided below. Learners must decide which sets of information could be stored on a workplace record system. 2. For M4, learners must explain how scientific data and records are stored....
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...AN EVALUATION OF THE INTERNAL CONTROLS SYSTEM FOR CASH FOR THE CASE OF NAIROBI SMALL BUSINESSES BY CLEOPHAS MUSINGA A Management Research Project Submitted In Partial Fulfillment For The Requirements Of The Award Of Bachelor Of Commerce (BCOM), School Of Business, University Of Nairobi JULY, 2008 DECLARATION This research project is our own original work and has not been submitted for academic purposes in any institution of higher leaning. Name Number Sign CLEOPHAS MUSINGA D33/6646/05 ………………………….. This research project has been submitted for examination with my approval as the university supervisor Signed……………………………. Date…………………………………………. Mr. Abdulatif Essajee Lecturer University of Nairobi TABLE OF CONTENTS DECLARATION i CHAPTER ONE 1 INTRODUCTION 1 1.1 Background of the study 1 1.2 Statement of the problem 5 1.3 Objectives of the study 6 1.4 Research questions 6 1.5 Scope of the study 6 1.6 Justification of the study 7 CHAPTER TWO 9 LITERARURE REVIEW 9 2.1 Evolution of internal controls 9 2.2 Components of Internal Controls 12 2.4 Relationship between a firm’s age and internal control 18 2.6 Internal controls in small businesses 19 CHAPTER THREE 21 RESEARCH METHODOLOGY 21 3.1 Research design 21 3.2 Population 21 3.3 Sample and Sampling Technique 21 3.4 Data collection methods 22 3.5 Data analysis 22 CHAPTER FOUR 23 DATA ANALYSIS AND FINDINGS 23 4.1 Introduction...
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...fails to settle tuition fee within the specified period, the student will be charged late registration fee in addition to the penalty for late tuition fee payment. 3. Student Cards a. Once registered, students will be issued with student cards (UM Campus Card). b. A temporary student card will be issued to students who have registered, but have not yet submitted all the required documents. A formal student card will be issued after the student has submitted all the required documents. c. A student card cannot be used by anybody other than the holder. d. In case of loss or damage of a student card or temporary student card, a student may apply for a replacement. Application forms for such replacement are obtainable at the Registry. A card replacement fee will be charged to the student. e. The student card will be renewed once the student achieves the PhD candidacy, no administration fee will be charged to student in such a case. f. Students may refer to the ‘Regulations and Guidelines Governing the Use of the UM Campus Card’ for further details. Late Registration a. Students may apply for late registration if they cannot complete the process within the scheduled period. Application for late registration should be submitted at least three working days before the scheduled registration period by completing application forms obtained from the Graduate School. b. Applicants for late registration must settle the tuition fees on/before the deadline specified on debit notes. Otherwise,...
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...d Fishery Products Hazards and Controls Guide > Chapter 13: Clostridium botulinum Toxin Form… 06/06/2012 U.S. Food & Drug Administration Food Home Food Guidance, Compliance & Regulatory Information Guidance Documents Chapter 13: Clostridium botulinum Toxin Formation (A Biological Hazard) - 3rd Edition A later version 1 of this guidance issued in April 2011. Below is an earlier version. June 2001 Fish and Fisheries Products Hazards and Controls Guidance Third Edition Return to table of contents 2 Hazard Analysis Worksheet STEP #10: Understand the potential hazard. Clostridium botulinum toxin formation can result in consumer illness and death. This chapter covers the potential for C. botulinum growth and toxin formation as a result of time/temperature abuse during processing, storage and distribution. The growth of other pathogens and the formation of other toxins as a result of time/temperature abuse during processing are covered in Chapters 7 (histamine formation), 12 (pathogen growth during processing other than C. botulinum), and 15 (Staphylococcus aureus toxin formation in hydrated batter mixes). Additionally, the prevention of C. botulinum toxin formation during storage and distribution of the finished product by drying is covered in Chapter 14. The prevention of C. botulinum toxin formation during storage and distribution of the finished product by specialized cooking and hot filling procedures is covered in Chapter 16. The prevention of C. botulinum toxin...
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...INTERNAL CONTROL (Case Study 2) 1. Introduction As President of LJB Company is looking to go public by bringing internal controls system which is as one of the most challenging corporate governance issues because internal control involves everything that controls risks to an organization. Our accounting department has been chosen to evaluate the internal controls of LJB Company. LJB Company is planning to be a publicly traded company in the near future. Our firm needs to evaluate the internal controls To determine where we are on the continuum of internal control compliance, where they need to be and how to close the gaps. One means of assessing readiness is to conduct a “dry run” to detect early warning signs of control deficiencies. A dry run will assess identified financial reporting risks, processes and controls, as well as control designs, against leading practices. We have gathered and provided information of internal control, also arranging the necessary the data into 3 aims of this case study: 2.Background Study LJB Company, a local distributor, has asked your accounting firm to evaluate their system of internal controls because they are planning to go public in the future. The president wants to be aware of any new regulations required of his company if they go public, so he met with a colleague of yours at a local restaurant. The president of the company explained the current system of internal controls to your colleague. Your colleague has...
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...Case Study Analysis Numerous problems have arisen throughout the current employment process. As a result, This Study is an effort to analyze and determine methods to enhancement this complex procedure. From the facts gained, its believe that an absence of experience and proper planning, followed by inability to complete the entire task essential to hire new personnel in an appropriate manner. Carl Robins, a recruiter for ABC, Inc. with the company for six months, successfully hired fifteen write out 15 employees. He arranged orientation for new employee in June with the intent of having all the employees working by July. On May 15, Carl’s Supervisor, Monica Carrolls, informed him about organizing the employment issues, for example, training schedule, policy booklets, orientation, manuals, policy booklets, drug tests, and a host of other issues. He guaranteed all arrangements were complete in a timely manner. When reviewing the new trainee’s records numerous problems surfaced. For example, Robins witnessed incomplete paperwork was unfinished, not one trainee went to the clinic for mandatory drug test, and the trainee orientation manuals were piecemeal or had pages missing. Discouraged, Carl took a quick walk, returns to work, checks the scheduling of the training facility for use in trainee orientation, and discovered that Joe had reserved the room for the entire month of June from technology services. He comes back to his office astonished and puts his head down on his desk...
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...CASE STUDY Materials Management (MM) Case Study This case study explains an integrated materials management process in detail and thus fosters a thorough understanding of each process step and underlying SAP functionality. Product SAP ERP G.B.I. Release 6.04 MOTIVATION The data entry requirements in the materials management exercises (MM 1 through MM 5) were minimized because much of the data was stored in the SAP system. This stored data, known as master data, simplifies the processing of business transactions. In the procurement process, we used master data for vendors, materials (products we purchased) to simplify the procurement process. In this case study, we will create the master data for a new vendor and a new trading good. PREREQUISITES Before you use this case study, you should be familiar with navigation in the SAP system. In order to successfully work through this case study, it is not necessary to have finished the MM exercises (MM 1 through MM 5). However, it is recommended. Level Undergraduate Graduate Beginner Focus Materials Management NOTES This case study uses the Global Bike Inc. (G.B.I.) data set, which has exclusively been created for SAP UA global curricula. Authors Bret Wagner Stefan Weidner Version 2.01 © SAP AG CASE STUDY Process Overview Learning Objective Understand and perform a purchasing process cycle Time 140 min Scenario In order to process a complete purchasing process you will take on...
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...EFFECTS OF CRIMINAL BACKGROUND CHECKS TABLE OF CONTENTS I. INTRODUCTION………………………………………………………………………… 3 II. OFFENDER AND EX OFFENDER HISTORY IN THE UNITED STATES………….. 5 A. LEGAL HISTORY OF EMPLOYMENT DISCRIMINATION AGAINST EX OFFENDERS ……… 5 B. THE NUMBER OF EX OFFENDERS IS RAPIDLY INCREASING .............................................................................8 C. IMPACT OF CONVICTION ON EMPLOYABILITY OF EX OFFENDERS ................................................................. 10 III. CRIMINAL BACKGROUND CHECKS AID IN THE DISPROPORTIONATE EXCLUSION OF MINORITIES ………………………………………………………………………………… 13 A. EMPLOYERS ARE PREJUDICED UPON FINDING CRIMINAL CONVICTIONS .................................................. 13 B. BLACKS AND LATINOS ARE EXCLUDED FROM THE WORK FORCE DUE TO STIGMAS OF MINORITY STATUS AND CRIMINAL RECORD ....................................................................................................................... 15 IV. HEIGHTENED SCRUTINY TURNS ON EMPLOYER HIRING PRACTICES INFLUENCED BY CRIMINAL BACKGROUND CHECKS………………………………………………………………………………………… 18 A. THE EQUAL EMPLOYMENT OPPORTUNITY COMMISSION ATTEMPTS TO PROVIDE MUCH NEEDED GUIDANCE ON CONDUCTING CRIMINAL BACKGROUND CHECKS AND SUBSEQUENT HIRING PRACTICES ..................................................................................................................... 18 B. NOTABLE LEGAL ACTION STEMMING FROM BACKGROUND CHECKS OR UNFAIR EMPLOYMENT HIRING PRACTICES……………………………………………………………………………………...
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