Internal Auditor needs to know the exact difference between what is a standard & desired compliance and an improvement effected in the process... This short slide show presents the difference !
Productivity Advisors is a software consultancy that specializes in advising small and medium enterprises on implementing and customizing Salesforce solutions. They have a team of consultants with expertise in business analysis, solution architecture, and Salesforce administration and configuration. Their consultants help clients leverage the Salesforce ecosystem and have provided guidance on using standard configuration vs custom code, integrating apps, technical resources, and platform limits. They utilize a standard consulting approach of discovery, design, development, and delivery when working with clients on customizations and implementations. Their services include Salesforce customizations, ongoing support like health checks and training, and they focus on understanding business requirements and an iterative development process.
The document provides an overview of discourse analysis, including its origin, importance, differences between text and discourse, linguistic functions, cohesive devices, interpersonal functions, conventions of conversations, cooperative principle, and background knowledge. It discusses how discourse analysis was first introduced by Zelling Harris and defines it as the study of how stretches of language assume meaning and purpose. The document also distinguishes between the textual and interpersonal functions of language.
The document discusses different types of relationships between words:
Homophones are words that have the same pronunciation but different spellings and meanings, like "bare" and "bear".
Homonyms are words that have the same spelling and pronunciation but different meanings, like "bank" meaning the side of a river or a financial institution.
Polysemy refers to a single word having multiple related meanings, like "head" referring to the body part or the top of an object.
Metonymy describes a relationship where a word is used to represent something closely related due to everyday experiences, like a bottle representing Coke.
Collocation is when words frequently occur together due to their relationship, like "
El documento describe la acción internacional de la Provincia de Santa Fe en Argentina. Establece que la provincia busca posicionarse como un actor dinámico a nivel internacional para mejorar la gestión pública y calidad de vida de los ciudadanos a través de la cooperación internacional. Detalla los ejes estratégicos de trabajo como el posicionamiento de la provincia, la consolidación de la cooperación internacional y la participación en programas como URB-AL.
Intonation serves several important linguistic functions:
1) Attitudinal functions allow speakers to express emotions and attitudes through variations in pitch, volume, and tone.
2) Accentual functions determine stress placement and clarify ambiguities.
3) Grammatical functions help listeners recognize grammar and distinguish statements from questions.
4) Discourse functions signal new vs. given information and indicate the type of response expected. Intonation is key to natural, effective communication.
Carol Kuhlthau is a renowned professor and researcher known for developing the six-stage Information Search Process model and her groundbreaking work on the cognitive, affective, and physical aspects of information seeking. She has authored several influential books and published widely on topics like uncertainty in the research process, guided inquiry learning, and the role of school libraries in supporting constructivist learning in the 21st century. Kuhlthau's Information Search Process model and emphasis on uncertainty as part of the learning process have profoundly shaped library instruction and information literacy initiatives.
This document provides a brief overview of the main parts of animal and plant cells. It describes the cell membrane, endoplasmic reticulum, nucleus, ribosomes, Golgi bodies, mitochondria, lysosomes, nuclear membrane, vacuole, and the two structures unique to plant cells - chloroplasts and cell wall. The functions of each cell part are summarized such as the cell membrane protects the cell, the nucleus acts as the brain, and mitochondria produces power for the cell.
Productivity Advisors is a software consultancy that specializes in advising small and medium enterprises on implementing and customizing Salesforce solutions. They have a team of consultants with expertise in business analysis, solution architecture, and Salesforce administration and configuration. Their consultants help clients leverage the Salesforce ecosystem and have provided guidance on using standard configuration vs custom code, integrating apps, technical resources, and platform limits. They utilize a standard consulting approach of discovery, design, development, and delivery when working with clients on customizations and implementations. Their services include Salesforce customizations, ongoing support like health checks and training, and they focus on understanding business requirements and an iterative development process.
The document provides an overview of discourse analysis, including its origin, importance, differences between text and discourse, linguistic functions, cohesive devices, interpersonal functions, conventions of conversations, cooperative principle, and background knowledge. It discusses how discourse analysis was first introduced by Zelling Harris and defines it as the study of how stretches of language assume meaning and purpose. The document also distinguishes between the textual and interpersonal functions of language.
The document discusses different types of relationships between words:
Homophones are words that have the same pronunciation but different spellings and meanings, like "bare" and "bear".
Homonyms are words that have the same spelling and pronunciation but different meanings, like "bank" meaning the side of a river or a financial institution.
Polysemy refers to a single word having multiple related meanings, like "head" referring to the body part or the top of an object.
Metonymy describes a relationship where a word is used to represent something closely related due to everyday experiences, like a bottle representing Coke.
Collocation is when words frequently occur together due to their relationship, like "
El documento describe la acción internacional de la Provincia de Santa Fe en Argentina. Establece que la provincia busca posicionarse como un actor dinámico a nivel internacional para mejorar la gestión pública y calidad de vida de los ciudadanos a través de la cooperación internacional. Detalla los ejes estratégicos de trabajo como el posicionamiento de la provincia, la consolidación de la cooperación internacional y la participación en programas como URB-AL.
Intonation serves several important linguistic functions:
1) Attitudinal functions allow speakers to express emotions and attitudes through variations in pitch, volume, and tone.
2) Accentual functions determine stress placement and clarify ambiguities.
3) Grammatical functions help listeners recognize grammar and distinguish statements from questions.
4) Discourse functions signal new vs. given information and indicate the type of response expected. Intonation is key to natural, effective communication.
Carol Kuhlthau is a renowned professor and researcher known for developing the six-stage Information Search Process model and her groundbreaking work on the cognitive, affective, and physical aspects of information seeking. She has authored several influential books and published widely on topics like uncertainty in the research process, guided inquiry learning, and the role of school libraries in supporting constructivist learning in the 21st century. Kuhlthau's Information Search Process model and emphasis on uncertainty as part of the learning process have profoundly shaped library instruction and information literacy initiatives.
This document provides a brief overview of the main parts of animal and plant cells. It describes the cell membrane, endoplasmic reticulum, nucleus, ribosomes, Golgi bodies, mitochondria, lysosomes, nuclear membrane, vacuole, and the two structures unique to plant cells - chloroplasts and cell wall. The functions of each cell part are summarized such as the cell membrane protects the cell, the nucleus acts as the brain, and mitochondria produces power for the cell.
The document outlines best practices for internal audit departments across five key areas: roles and structure, people, process, technology, and knowledge. It provides examples of best practice features for each area and a template for departments to evaluate the evidence of these features in their own practices. The template can be used to assess areas as low, medium, or high and identify opportunities for improvement. The document aims to help internal audit departments evaluate their practices against industry standards and enhance their ability to add value through continuous improvement.
The document discusses an internal audit team developing and implementing a balanced scorecard to achieve excellence. It presents a sample balanced scorecard with objectives in four categories: learning growth, internal processes, customer perspective, and finance perspective. Metrics and targets are identified for monitoring progress over the current and next two years. The scorecard aims to improve audit practices, processes, customer satisfaction, and cost management through quantitative and qualitative tracking.
The document outlines the skills required of internal auditors, which are divided into cognitive skills, behavioral skills, and individual attributes. Cognitive skills include technical skills like following routines, analytic skills like problem identification, and appreciative skills like making complex judgments. Behavioral skills encompass personal skills, interpersonal skills, and organizational skills. Individual attributes span technical skills, analytic/design skills, problem-solving skills, judgment/synthesis skills, personal skills, interpersonal skills, and organizational skills. The document provides detailed descriptions and examples of the types of skills and attributes needed at different levels within the internal auditing field.
The document outlines the skills required of internal auditors, which are divided into cognitive skills, behavioral skills, and individual attributes. Cognitive skills include technical skills like following routines, analytic skills like problem identification, and appreciative skills like making complex judgments. Behavioral skills encompass personal skills, interpersonal skills, and organizational skills. Individual attributes span technical skills, analytic/design skills, problem-solving skills, judgment/synthesis skills, personal skills, interpersonal skills, and organizational skills. The document provides detailed descriptions and examples of the types of skills and attributes needed at different levels within the internal auditing field.
The document discusses conducting risk assessment for an internal audit department. It begins by outlining the key objectives and activities of the internal audit function. It then provides a list of 27 questions and answers to map out the internal audit processes, inherent risks, and key controls. The questions cover topics like audit planning, coordination with other departments, reporting structure, budgeting, performance metrics, theoretical risks, and controls. The overall purpose is to establish a proper risk management process for the internal audit department.
In corporations, we see a number of out-sourced Internal Auditors partnering with the internal team in executing audit assignements . How do we leverage and monitor this activity to deliver high quality audits ?
The document discusses the application of professional practices frameworks in internal audit practice. It addresses different scenarios that internal audit functions may encounter in corporate environments.
It discusses challenges that may be faced by internal audit functions that are led by senior professionals, junior auditors, or in group company structures. It also addresses internal audit in small and medium enterprises that currently lack such functions.
The document identifies top 10 standards from professional practices frameworks that require attention, such as independence and objectivity, continuing professional education, quality assurance, risk management, and ethical culture. It analyzes issues around implementing these standards in various contexts.
This document summarizes the process undertaken by the Management Audit division of EID Parry (India) Limited to achieve ISO 9002 quality certification for their internal audit processes. It provides background on the need for certification to bring standardization and process discipline. It outlines their approach of consulting other organizations, developing quality manuals based on Institute of Internal Auditors frameworks, and working with consultants. It describes achieving certification in 2001 and future plans to upgrade to ISO 9002:2000 and internal IIA standards. The certification process and requirements facilitated defining responsibilities, audit planning, training, and process reviews.
The document discusses the importance of auditor-auditee partnerships for effective audits. It states that effective audits require a proactive auditor combined with a participative auditee. The objectives of both the auditor and auditee are to achieve efficiency, effectiveness, and economy of operations through proper systems, controls, compliance, and financial reporting. Both parties must work cooperatively as an operating team for management-driven audits that add value rather than find faults.
This document discusses how an organization's internal audit division addresses quality management principles. It provides examples of actions taken to demonstrate adherence to each of the eight principles: 1) Customer focus, 2) Leadership, 3) People involvement, 4) Process approach, 5) System approach to management, 6) Continual improvement, 7) Fact-based decision making, and 8) Beneficial supplier relationships. For each principle, it outlines the division's approach and specific initiatives taken to ensure the principle is followed in its auditing practices and processes. The overall intent is to apply a quality management system to the internal audit function to improve effectiveness and efficiency.
This document provides an overview of the skills, qualities, and traits needed to be an effective auditor. It discusses technical skills like knowledge of auditing principles and techniques, human skills like tact and the ability to draw logical conclusions, and personal attributes like a strong business sense and attention to detail. It also covers qualities of character like adaptability and determination. The document outlines key behaviors for auditors such as exhibiting courage and integrity, taking a proactive approach, and maintaining communication with all levels of an organization. It discusses applying concepts from neuro-linguistic programming to improve interpersonal communication during audits. Finally, it addresses anticipating and preventing problems, as well as being effective in reaching target customers within an organization similar to how
This document provides information about technical audits conducted by the Management Audit Division of E I D Parry (India) Ltd for various companies in the Murugappa Group. The objectives of the technical audits are to recommend cost savings and quality improvements through identifying areas for increased energy efficiency and facilitating their implementation. The audit process involves creating awareness, identifying areas to audit, prioritizing and conducting pilot audits, implementing recommendations, and sharing learnings. Key focus areas of the audits are energy sources like steam, electricity, renewable energy as well as factory assets, production processes, safety and environment. Methodologies, skills required, and tools used for conducting energy and other technical audits are also outlined.
The internal audit team provides a range of audit and consulting services to help the organization meet its objectives and mitigate risks. These services include monitoring controls, compliance, cost analysis, and fraud prevention. The internal audit team acts as a governance partner by ensuring accuracy, evaluating controls, and supporting external auditors. It aims to be a resource to management by providing objective assessments and recommendations to improve operations, reduce costs, and enhance performance.
Este documento resume las principales ideas de un texto sobre la filosofía de la vida. En 3 oraciones:
El texto explora las diferentes dimensiones del ser humano como la mente superior e inferior, la conciencia subconsciente y el cuerpo físico. También analiza las influencias positivas y negativas que afectan a cada dimensión. Finalmente, presenta algunos dichos tradicionales para ilustrar conceptos como la mente, las emociones y la energía psíquica.
The document describes the features of the WEBMARS audit management software. It includes features such as engagement monitoring, task assignment, follow-up reminders, an executive summary report, integrated messaging, offline form updates, external user access, security controls, audit reporting, standards compliance, a bulletin board, and a knowledge warehouse. The software aims to help automate audit processes and improve communication and information sharing.
This document summarizes an audit process management tool called WEBMARS that aims to simplify and automate audit workflows. The tool allows auditors to plan audits, create engagement orders, manage audit reports, assign and track follow-up tasks to auditees, and analyze processes to ensure compliance with standards. Key benefits highlighted include enabling a paperless audit process, centralized data access, automated reminders, and time savings which allow auditors to focus more on process improvement.
Este documento presenta una discusión sobre la conciencia humana y su relación con diferentes niveles del ser: físico, emocional, mental e intuitivo/espiritual. Propone que la conciencia superior puede guiar a la mente inferior hacia pensamientos y acciones positivas que conduzcan al bienestar individual y colectivo.
The document outlines 5 stages of an empowerment process: (1) manager makes decisions alone, (2) manager asks for suggestions then decides, (3) manager and team discuss then decide, (4) decisions made cooperatively, (5) manager delegates decisions to team. It also discusses the importance of control systems and how empowerment depends on process effectiveness. The chairman's speech discusses goals of an ERP implementation including flexibility, brand strengthening, leaner organization, and increased sales. The chairman expresses confidence in the difficult task despite challenges like resistance to change and past emphasis on individual work over teamwork.
The document outlines good internal audit practices and working with a board audit committee. It discusses establishing vision, mission, and quality policies. It also discusses structured audit documentation and coverage, automation tools, seminars for auditees, and using computers. The document recommends the audit committee meet quarterly to review the audit plan, results, and status updates. It also suggests the internal auditor act as a liaison between the committee and business to ensure reliable information, compliance, and efficient use of resources.
The document outlines best practices for internal audit departments across five key areas: roles and structure, people, process, technology, and knowledge. It provides examples of best practice features for each area and a template for departments to evaluate the evidence of these features in their own practices. The template can be used to assess areas as low, medium, or high and identify opportunities for improvement. The document aims to help internal audit departments evaluate their practices against industry standards and enhance their ability to add value through continuous improvement.
The document discusses an internal audit team developing and implementing a balanced scorecard to achieve excellence. It presents a sample balanced scorecard with objectives in four categories: learning growth, internal processes, customer perspective, and finance perspective. Metrics and targets are identified for monitoring progress over the current and next two years. The scorecard aims to improve audit practices, processes, customer satisfaction, and cost management through quantitative and qualitative tracking.
The document outlines the skills required of internal auditors, which are divided into cognitive skills, behavioral skills, and individual attributes. Cognitive skills include technical skills like following routines, analytic skills like problem identification, and appreciative skills like making complex judgments. Behavioral skills encompass personal skills, interpersonal skills, and organizational skills. Individual attributes span technical skills, analytic/design skills, problem-solving skills, judgment/synthesis skills, personal skills, interpersonal skills, and organizational skills. The document provides detailed descriptions and examples of the types of skills and attributes needed at different levels within the internal auditing field.
The document outlines the skills required of internal auditors, which are divided into cognitive skills, behavioral skills, and individual attributes. Cognitive skills include technical skills like following routines, analytic skills like problem identification, and appreciative skills like making complex judgments. Behavioral skills encompass personal skills, interpersonal skills, and organizational skills. Individual attributes span technical skills, analytic/design skills, problem-solving skills, judgment/synthesis skills, personal skills, interpersonal skills, and organizational skills. The document provides detailed descriptions and examples of the types of skills and attributes needed at different levels within the internal auditing field.
The document discusses conducting risk assessment for an internal audit department. It begins by outlining the key objectives and activities of the internal audit function. It then provides a list of 27 questions and answers to map out the internal audit processes, inherent risks, and key controls. The questions cover topics like audit planning, coordination with other departments, reporting structure, budgeting, performance metrics, theoretical risks, and controls. The overall purpose is to establish a proper risk management process for the internal audit department.
In corporations, we see a number of out-sourced Internal Auditors partnering with the internal team in executing audit assignements . How do we leverage and monitor this activity to deliver high quality audits ?
The document discusses the application of professional practices frameworks in internal audit practice. It addresses different scenarios that internal audit functions may encounter in corporate environments.
It discusses challenges that may be faced by internal audit functions that are led by senior professionals, junior auditors, or in group company structures. It also addresses internal audit in small and medium enterprises that currently lack such functions.
The document identifies top 10 standards from professional practices frameworks that require attention, such as independence and objectivity, continuing professional education, quality assurance, risk management, and ethical culture. It analyzes issues around implementing these standards in various contexts.
This document summarizes the process undertaken by the Management Audit division of EID Parry (India) Limited to achieve ISO 9002 quality certification for their internal audit processes. It provides background on the need for certification to bring standardization and process discipline. It outlines their approach of consulting other organizations, developing quality manuals based on Institute of Internal Auditors frameworks, and working with consultants. It describes achieving certification in 2001 and future plans to upgrade to ISO 9002:2000 and internal IIA standards. The certification process and requirements facilitated defining responsibilities, audit planning, training, and process reviews.
The document discusses the importance of auditor-auditee partnerships for effective audits. It states that effective audits require a proactive auditor combined with a participative auditee. The objectives of both the auditor and auditee are to achieve efficiency, effectiveness, and economy of operations through proper systems, controls, compliance, and financial reporting. Both parties must work cooperatively as an operating team for management-driven audits that add value rather than find faults.
This document discusses how an organization's internal audit division addresses quality management principles. It provides examples of actions taken to demonstrate adherence to each of the eight principles: 1) Customer focus, 2) Leadership, 3) People involvement, 4) Process approach, 5) System approach to management, 6) Continual improvement, 7) Fact-based decision making, and 8) Beneficial supplier relationships. For each principle, it outlines the division's approach and specific initiatives taken to ensure the principle is followed in its auditing practices and processes. The overall intent is to apply a quality management system to the internal audit function to improve effectiveness and efficiency.
This document provides an overview of the skills, qualities, and traits needed to be an effective auditor. It discusses technical skills like knowledge of auditing principles and techniques, human skills like tact and the ability to draw logical conclusions, and personal attributes like a strong business sense and attention to detail. It also covers qualities of character like adaptability and determination. The document outlines key behaviors for auditors such as exhibiting courage and integrity, taking a proactive approach, and maintaining communication with all levels of an organization. It discusses applying concepts from neuro-linguistic programming to improve interpersonal communication during audits. Finally, it addresses anticipating and preventing problems, as well as being effective in reaching target customers within an organization similar to how
This document provides information about technical audits conducted by the Management Audit Division of E I D Parry (India) Ltd for various companies in the Murugappa Group. The objectives of the technical audits are to recommend cost savings and quality improvements through identifying areas for increased energy efficiency and facilitating their implementation. The audit process involves creating awareness, identifying areas to audit, prioritizing and conducting pilot audits, implementing recommendations, and sharing learnings. Key focus areas of the audits are energy sources like steam, electricity, renewable energy as well as factory assets, production processes, safety and environment. Methodologies, skills required, and tools used for conducting energy and other technical audits are also outlined.
The internal audit team provides a range of audit and consulting services to help the organization meet its objectives and mitigate risks. These services include monitoring controls, compliance, cost analysis, and fraud prevention. The internal audit team acts as a governance partner by ensuring accuracy, evaluating controls, and supporting external auditors. It aims to be a resource to management by providing objective assessments and recommendations to improve operations, reduce costs, and enhance performance.
Este documento resume las principales ideas de un texto sobre la filosofía de la vida. En 3 oraciones:
El texto explora las diferentes dimensiones del ser humano como la mente superior e inferior, la conciencia subconsciente y el cuerpo físico. También analiza las influencias positivas y negativas que afectan a cada dimensión. Finalmente, presenta algunos dichos tradicionales para ilustrar conceptos como la mente, las emociones y la energía psíquica.
The document describes the features of the WEBMARS audit management software. It includes features such as engagement monitoring, task assignment, follow-up reminders, an executive summary report, integrated messaging, offline form updates, external user access, security controls, audit reporting, standards compliance, a bulletin board, and a knowledge warehouse. The software aims to help automate audit processes and improve communication and information sharing.
This document summarizes an audit process management tool called WEBMARS that aims to simplify and automate audit workflows. The tool allows auditors to plan audits, create engagement orders, manage audit reports, assign and track follow-up tasks to auditees, and analyze processes to ensure compliance with standards. Key benefits highlighted include enabling a paperless audit process, centralized data access, automated reminders, and time savings which allow auditors to focus more on process improvement.
Este documento presenta una discusión sobre la conciencia humana y su relación con diferentes niveles del ser: físico, emocional, mental e intuitivo/espiritual. Propone que la conciencia superior puede guiar a la mente inferior hacia pensamientos y acciones positivas que conduzcan al bienestar individual y colectivo.
The document outlines 5 stages of an empowerment process: (1) manager makes decisions alone, (2) manager asks for suggestions then decides, (3) manager and team discuss then decide, (4) decisions made cooperatively, (5) manager delegates decisions to team. It also discusses the importance of control systems and how empowerment depends on process effectiveness. The chairman's speech discusses goals of an ERP implementation including flexibility, brand strengthening, leaner organization, and increased sales. The chairman expresses confidence in the difficult task despite challenges like resistance to change and past emphasis on individual work over teamwork.
The document outlines good internal audit practices and working with a board audit committee. It discusses establishing vision, mission, and quality policies. It also discusses structured audit documentation and coverage, automation tools, seminars for auditees, and using computers. The document recommends the audit committee meet quarterly to review the audit plan, results, and status updates. It also suggests the internal auditor act as a liaison between the committee and business to ensure reliable information, compliance, and efficient use of resources.