ISO_17024_Audit_Questionnairre.doc
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Punyam Certification Services Inc. is being audited to ensure it meets ISO/IEC 17024 requirements for impartial certification bodies. The document contains questions about Punyam's legal registration, organizational structure, policies to ensure impartiality in certification activities, and financial resources. It asks how Punyam maintains impartiality, identifies and manages threats and conflicts of interest, and defines responsibilities for policies, procedures, and finances.
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Discussion Topic 1- Internal control consists of the policies and proc.docx
Discussion Topic 1: Internal control consists of the policies and procedures established to prevent or detect errors or fraud. The internal control structure is the cornerstone to good financial practices. Review the Management Antifraud Programs and Controls (14-step program) and select one of the steps to discuss. Be sure to share your thoughts on how this step helps to enhance the reliability of financial reporting.
Solution
An Internal Control is a business practice, policy or procedure that is established within an organization to minimize the risk of of fraud and errors.Management is primarily responsible for maintaining proper internal control in such way that will provide reasonable assurance regarding achivement of objectives in following ways-
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Discussion Topic 1: Internal control consists of the policies and procedures established to prevent or detect errors or fraud. The internal control structure is the cornerstone to good financial practices. Review the Management Antifraud Programs and Controls (14-step program) and select one of the steps to discuss. Be sure to share your thoughts on how this step helps to enhance the reliability of financial reporting.
Solution
An Internal Control is a business practice, policy or procedure that is established within an organization to minimize the risk of of fraud and errors.Management is primarily responsible for maintaining proper internal control in such way that will provide reasonable assurance regarding achivement of objectives in following ways-
1- Effectiveness and efficiency of operations
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Creating a Culture of Honesty and high ethics- It is responsibility of Management to create a culture of honesty and ethics and to communicate clearly acceptable behaviour and exception for each emloyee. Creating a culture of honesty it should inclue the following-
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Akuntansi Manajemen (Managerial Accounting)
This document provides an overview of managerial accounting. It discusses how managerial accounting provides information for internal managers, compared to financial accounting which provides information to external parties. Key aspects of managerial accounting covered include planning, controlling, and decision making. The document also discusses how the business environment has changed with trends like just-in-time and total quality management, requiring more from managerial accounting. Finally, it outlines the code of ethics for management accountants from the Institute of Management Accountants, focusing on competence, confidentiality, integrity, objectivity, and resolving ethical conflicts.
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This document provides an overview of assessing risks and internal controls for process owners. It discusses identifying risks within business processes and points where failures could occur. The document also covers internal control definitions, techniques, myths and facts. Process owners are responsible for acknowledging risks and controls within their processes, remedying deficiencies, and signing quarterly certifications. They should educate their personnel on requirements and reinforce internal focus on controls.
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- It outlines how the role of compliance has evolved from an afterthought to a strategic, executive-level function with increasing responsibilities, skills requirements and compensation.
- It debates whether compliance should be considered a true profession on par with law and accounting, noting gaps that exist as well as pros and cons of such a designation.
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- 1. Punyam Certification Services Inc. ISO/IEC 17024 Audit Questionnaire Date 01–06–2020 Page No. 1 of 14 4.0 General requirements 4.1 Legal and contractual matters 1. Is your organization legal registered? 2. Are you part of larger organization or independent entity? 3. Are you government body or private? 4.2 Responsibilityfor decision on certification 4. Are you responsible to retain authority for, decisions relating to certification? 5. Is it includes the process of granting, maintaining, recertifying, expanding and reducing the scope of the certification, and suspending or withdrawing the certification? 4.3 Management of impartiality 6. Have you documented structure, policies and procedures to manage impartiality and to ensure that the certification activities are undertaken impartially? 7. Is your top management has provided commitment to impartiality in certification activities? 8. How the impartiality is maintained? 9. Is your statement publicly accessible without request? How? 10. How do you maintain importance of impartiality in carrying out its certification activities, which manages conflict of interest? 11. How do you act impartially in relation to applicants, candidates, and certified persons? 12. Are you having Policies and procedures for certification of persons? 13. Is it fair among all applicants, candidates and certified persons? 14. Who is responsible for the impartiality of certification activities? 15. How do you control commercial, financial or other pressures to compromise impartiality? 16. What are the threats identified by you towards impartiality on an ongoing basis? 17. How do you analyze analyse, document and eliminate or minimize the potential conflict of interests arising from the certification of activities of persons? 18. Have you documented and be able to demonstrate how it eliminates, minimizes, or manages such threats? 19. Have you identified all potential sources of conflict of interest? 4.4 Finance and liability 20. Are you having financial resources necessary for the operation of a certification process? 21. Are you having adequate arrangements (e.g. insurance or reserves) to cover associated liabilities? 5 Structural requirements 5.1 Management and organization structure 22. How your activities are structured and managed so as to safeguard impartiality? 23. Have you documented organizational structure, describing the duties, responsibilities and authorities of management, certification personnel and any committee? 24. Have you defined responsibility for individuals for the followings? a) policies and procedures relating to the operation? b) implementation of the policies and procedures? c) finances?