Seasonality is a unique major element in the hospitality industry. B.pdf
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Seasonality is a unique major element in the hospitality industry. Being aware of patterns and trends, and implementing strategies to offset the possible negative effects of seasonality is important to hospitality management. Submit your responses (at least 4 paragraphs).
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Since the CAE of Freshstart (Pty) Ltd is an integral part of the e.pdf
Since the CAE of Freshstart (Pty) Ltd is an integral part of the executive management team, the
performance of the CAE and the internal audit activity is evaluated informally in management,
audit committee and board meetings. In the opinion of the former CAE, this close and
continuous monitoring, and assessment, adequately addresses the requirements of the
International Standards for the Professional Practice of Internal Auditing (Standards), regarding
quality assurance.
Upon realising that the former CAE may have incorrectly interpreted her responsibilities
regarding quality assurance, you investigated the reasons for her actions which revealed the
following: 1. The former CAE is a chartered accountant (CA), who prior to her appointment at
Freshstart (Pty) Ltd did not have any internal audit experience and is not a member of the
Institute of Internal Auditors (IIA). Moreover, due to her financial auditing experience gained at
one of the large auditing firms, she believed that internal auditing was merely an extension of the
external auditing function. Since the audit committee was satisfied with the functioning of the
internal audit activity and the external auditors placed extensive reliance on the work performed
by the internal audit activity, she often sent her staff on training courses presented by an external
auditing firm. She also never required her internal audit staff members to be members of the IIA.
2. The CAE prepared an annual audit plan, coinciding with the financial year and based on
requests from senior management. This plan was presented to the board for notification after
approval by the CEO. At the subsequent audit committee meeting, the audit committee would
consider the actual internal audits performed against the approved plan. The CAE was required
only to verbally explain any deviations from the annual audit plan at the audit committee
meetings.
3.While an audit manual had been developed when the internal audit activity was originally
established, it had not been updated for at least 10 years. However, since several of the internal
audit staff had been employed within the internal audit activity for some time, the CAE believed
that they knew what had to be done and did not see the need to be prescriptive about enforcing
procedures. Where changes to policies or procedures were proposed, the CAE would simply
arrange a workshop for all internal audit staff where they would be advised of the pending
changes and the effective date for implementation.
4. When planning for the audits, the CAE would allocate internal audit staff based solely on their
availability. No performance monitoring mechanisms have been implemented to monitor and
gauge the overall adequacy of the resources performance.
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Short Problem 4 1. The following transactions and events occurred in.pdf
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and fire department building that would be constructed at a cost not to exceed $2,000,000. The
city set up a capital projects fund to record the sources and uses of construction funds. b. Cash
which to finance the project were received in the Capital Project Fund came from the following
sources: - Transfer from General Fund $100,000 - State-Federal Grant $500,000* - Long-term
Debt $900,000 - Tax Levy and Collections $500,000 The State/Federal Grant is for 25% of the
project cost not to exceed $2,000,000. Any unearned balance must be returned to the state. All
conditions of the project were met prior to funding.
The project started on January 1, 20X1 and was completed on Sept 30, 20X1.
Provide the following journal entries in the specified Fund:
Account DR CR
Cash 2,000,0000
Account DR CR
Account DR CR
Account DR CR
Account DR CR
Account DR CR
Statement of Revenues, Expenditures and Change in Fund balance
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substitutesAvailability of alternative services to meet the same needsUnique value and expertise
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quality, lower prices & additional servicesFocus on customer-centric strategiesBargaining Power
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A.
entries in the sales journal
B.
the shipping clerks file of duplicate copies of bills of lading (goods shipped notices).
C.
a file of duplicate copies of sales invoices for which all pre-numbered forms in the series have
been accounted for
D.
the billing clerks file of sales orders
2. In auditing accounts payable, an auditor's procedures most likely would focus primarily on
management's assertion of:
Select one:
A.
rights and obligations
B.
existence
C.
occurrence
D.
completeness.
3. Which of the following is not a primary objective of the auditor in undertaking substantive
testing of current assets?
Select one:
A.
Establish the existence of the current assets
B.
Determine the completeness of the recorded current assets
C.
Determine that the entity holds or controls the right to the current asset
D.
Determine the adequacy of the internal control
4. The auditor will most likely perform extensive tests for possible understatement of:
Select one:
A.
accounts receivable
B.
revenues
C.
current liabilities
D.
non-current assets
5. Which of the following is an element of sampling risk?
Select one:
A.
Choosing a sample size that is too small to achieve the sampling objective
B.
Choosing an audit procedure that is inconsistent with the audit objective
C.
Failing to undertake an audit procedure that is contained in the sampling plan
D.
Failing to detect a deviation on a document that has been inspected by the auditor..
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performance of the CAE and the internal audit activity is evaluated informally in management,
audit committee and board meetings. In the opinion of the former CAE, this close and
continuous monitoring, and assessment, adequately addresses the requirements of the
International Standards for the Professional Practice of Internal Auditing (Standards), regarding
quality assurance.
Upon realising that the former CAE may have incorrectly interpreted her responsibilities
regarding quality assurance, you investigated the reasons for her actions which revealed the
following: 1. The former CAE is a chartered accountant (CA), who prior to her appointment at
Freshstart (Pty) Ltd did not have any internal audit experience and is not a member of the
Institute of Internal Auditors (IIA). Moreover, due to her financial auditing experience gained at
one of the large auditing firms, she believed that internal auditing was merely an extension of the
external auditing function. Since the audit committee was satisfied with the functioning of the
internal audit activity and the external auditors placed extensive reliance on the work performed
by the internal audit activity, she often sent her staff on training courses presented by an external
auditing firm. She also never required her internal audit staff members to be members of the IIA.
2. The CAE prepared an annual audit plan, coinciding with the financial year and based on
requests from senior management. This plan was presented to the board for notification after
approval by the CEO. At the subsequent audit committee meeting, the audit committee would
consider the actual internal audits performed against the approved plan. The CAE was required
only to verbally explain any deviations from the annual audit plan at the audit committee
meetings.
3.While an audit manual had been developed when the internal audit activity was originally
established, it had not been updated for at least 10 years. However, since several of the internal
audit staff had been employed within the internal audit activity for some time, the CAE believed
that they knew what had to be done and did not see the need to be prescriptive about enforcing
procedures. Where changes to policies or procedures were proposed, the CAE would simply
arrange a workshop for all internal audit staff where they would be advised of the pending
changes and the effective date for implementation.
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gauge the overall adequacy of the resources performance.
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city set up a capital projects fund to record the sources and uses of construction funds. b. Cash
which to finance the project were received in the Capital Project Fund came from the following
sources: - Transfer from General Fund $100,000 - State-Federal Grant $500,000* - Long-term
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project cost not to exceed $2,000,000. Any unearned balance must be returned to the state. All
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The project started on January 1, 20X1 and was completed on Sept 30, 20X1.
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Account DR CR
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Account DR CR
Account DR CR
Account DR CR
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Statement of Revenues, Expenditures and Change in Fund balance
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substitutesAvailability of alternative services to meet the same needsUnique value and expertise
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fingerprinting, and banner grabbing. Such activity is detected primarily through IDPS software,
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Select oneA.entries in the sales journalB.the shipping cler.pdf
Select one:
A.
entries in the sales journal
B.
the shipping clerks file of duplicate copies of bills of lading (goods shipped notices).
C.
a file of duplicate copies of sales invoices for which all pre-numbered forms in the series have
been accounted for
D.
the billing clerks file of sales orders
2. In auditing accounts payable, an auditor's procedures most likely would focus primarily on
management's assertion of:
Select one:
A.
rights and obligations
B.
existence
C.
occurrence
D.
completeness.
3. Which of the following is not a primary objective of the auditor in undertaking substantive
testing of current assets?
Select one:
A.
Establish the existence of the current assets
B.
Determine the completeness of the recorded current assets
C.
Determine that the entity holds or controls the right to the current asset
D.
Determine the adequacy of the internal control
4. The auditor will most likely perform extensive tests for possible understatement of:
Select one:
A.
accounts receivable
B.
revenues
C.
current liabilities
D.
non-current assets
5. Which of the following is an element of sampling risk?
Select one:
A.
Choosing a sample size that is too small to achieve the sampling objective
B.
Choosing an audit procedure that is inconsistent with the audit objective
C.
Failing to undertake an audit procedure that is contained in the sampling plan
D.
Failing to detect a deviation on a document that has been inspected by the auditor..
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find credit card information and other private and sensitive information. Sometimes, they can
even find designs of yet-to-be-released products and other strategic information about a
company. Find an article that discusses a system that was hacked. Comment on the Discussion
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concerned that I could effectively do the job, but that I have a professional and formal
appearance while doing it. Sam also felt uncomfortable coming to my office to talk, and was a
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accommodate Sam and any other employee for the company if they required it for effective
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Scenario 1Using 2022 rate calculate CPP, and EI given the informat.pdf
Scenario 1
Using 2022 rate calculate CPP, and EI given the information below:
Gross Earnings: $4000
Employer Paid RRSP Contribution: $50.00
YTD CPP: $1690.00
YTD EI: $810.00
Birthdate: January 18, 1950
CPT30 Not completed and not collecting CPP or disability pension
Paid bi-weekly
Scenario 2
Calculate Gross Taxable Income, CPP, and EI given the information below:
Gross earnings: $1500.00
Paid Bi-weekly
Birthdate: June 2, 1992
YTD EI: $67.39
YTD CPP: $145.36.
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contributed $2,500 to a traditional individual retirement account, and Marc paid alimony to a
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2. Explain the significance of digital security in safeguarding sensitive information.
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availability.
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customers, but also between different levels and with external vendors and service providers
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users contacting you with urgent problems which they all deemed to be priority, what type of
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Priya Shaw - https://www.linkedin.com/in/priya-shaw
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Priya Shaw - https://www.linkedin.com/in/priya-shaw
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The Roman Empire, a vast and enduring power, stands as one of history's most remarkable civilizations, leaving an indelible imprint on the world. It emerged from the Roman Republic, transitioning into an imperial powerhouse under the leadership of Augustus Caesar in 27 BCE. This transformation marked the beginning of an era defined by unprecedented territorial expansion, architectural marvels, and profound cultural influence.
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