opening summary of the final (03) PART :

My goal this “TECHNICAL Wahid” to be a valuable indication, not only for professionals in accounting and auditing is one, but for people who have to take with the audience, as entrepreneurs, bank loan officers, suppliers, investors and potential investors, and workers of state inspection agencies like the Securities and Exchange Commission. I tried to explain my items completely by the values and needs, in no uncertain terms, using technical terms only when necessary. My goal was to develop a practical and effective article writing that lead “how.” Performance Audit “The most important part of the audit. In any audit report prohibited in this case, techniques Wahid, demonstrate the importance of this article (WAHID techniques)

This tool

section and techniques can be adopted to cover the financial mistakes or inaccuracies on the basis of auditing standards. students of accounting and auditing and job-holders will also benefit of this review, I hope they will keep this section for easy reference and daily use. Any confusing situation or problem can be solved by reference to the complete display. The Heads company, the internal and external auditors who are waiting to work closely with the material, and suggestions in this last part

analysis / questionnaire : definition

questionnaire performance analysis / :

Evaluation

various financial performance indicators and performance analysis “, the front end of the front end (such as return on assets and return on equity) compared to results obtained by synonyms planning, scoping, auditing and diagnostics. That’s what we discover what you do. Some

Court, a number of techniques to analyze the data: simple comparisons and reconciliations, statistical methods, such as mean, mode, median, standard deviation ranges in the statistics of the lump sum, a number of the standard series a series of numbers. The methods of data collection by the auditor must be declared adopted, including the justification for unusual techniques or methods of analysis / questions about the reliability of data collected by the consultants would probably be of particular interest. When planning and budgeting, the attempt to measure the benefits of a proposed project in monetary terms and compare them with their own costs. ; An efficient pricing, budgeting, analysis of susceptibility testing or cost-benefit cost-effectiveness analysis cost-utility analysis of clinical studies, a form of economic analysis to compare alternative interventions in terms of cost per unit clinical effect, this analysis / techniques used questions from the examiners, as well as the reasons for the dependence of a given technology.

In other : At the beginning of a main road and analysis for the audit to inform controllers of departments concerned and all the institutions that depend on the purpose of analysis, selection criteria, test questions, the method to be useful and fact gathering. The Department is taking notes, especially for the tests set out the standards and values that are concerned about the audit. The control is not an end in itself. However, it is an indispensable element of a system to disclose deviations from normal values, and violations of the principles of authority, effectiveness and cost-oriented, so that measures are taken. As a measure of verification of a correction function

were

My analysis of the questionnaire / : analysis have / questionnaire in a current range as a device to collect information . Analysis / issues in an analysis / questionnaire will take to develop more time and effort,

â? ¢ It is complex, fasting, questions in a questionnaire,

Answer? ¢ allocation to the respondents tend to be fairly complex

Analysis / Questionnaire are more suitable for experienced auditors. Interviews and questionnaires have much in common as tools for gathering information. Â However, in terms of planning, different questionnaires that:

â? ¢ questions in a questionnaire prepared to take more time and effort

â? ¢ It is difficult to motivate people to answer questions in a questionnaire.

There are four main use of performance analysis:

1 As currently have no performance problems, but you just want to correct the system to improve performance.

A second listener wants personal example and communication autonomous part of the documents, communications, and evaluation of a later date, if possible, they behave in a different way to start.

3 A system is a departure from previously identified targets, and want to find exactly where and why is it that way. This deficiency can be corrected by different joystick. At least some small adjustments should generally consist of a completely new system, how it works.

4 A system may or may not have performance reasons, but it will be materialized relentless power of affliction of evil.

Characteristic analysis of the performance audit :

During the preparation of annual audit this year to evaluate all parts of the position of accounts are audited. Any analysis third year overall, significant changes in the intervening years approved. reported. Review a surface is based on the following property:

1 Financial position

2nd Previous reports and important statement of the CAP in the form of test

3 Organization â?

arrangement and complication

4

political and public responsiveness and timeliness

5

interdepartmental issues

6 comments

Audit

7 The occasion for the payment of larger programs

before the report is the creation of an evaluation is complete openness to obtain sufficient information about an area, so that sufficient assess whether or not, can begin an assessment to be completed.

Hub Group:

A group of Hub is a technique qualitative research. There is a selection of individuals met to discuss specific issues in an informal setting. Selected participants will be linked to the problem in a way. The reactions of the group are used to change attitudes, to explore the beliefs, perceptions and problems or to investigate the causes of problems and their solutions. A moderator is the group discussion and attention hub to the specific objectives of the conference directly – This could involve the development of practical recommendations

hub strategy : The first point of contact for all concerned to identify the policy “this page is intended to promote tactical thinking and develop policy and implementation within government. They provide business users with access to a range of perspectives on political issues. However, their relevance and personal value is to assess the issue to users and policy-stroke can not and will not approve any material on this site from non- government.

Quarterly, we highlight a member who has rendered outstanding service in many areas of their work. This section is dedicated to showcase this very skilled and talented people who are over our expectations and put our customers first in all of them with the hub of quality.

In my opinion, these types of results no better than face-to-dollar “process and prevent the recruitment agency to compete effectively with their counterparts outside the organization. A hub and spoke approach to purchase passive candidates to change the underlying rules here is the same by creating competition

in overtime. This is where using the star model for the passive candidate research can have a significant impact on productivity and quality. Although many companies to identify successful recruiters use Large View passive candidates, the productivity measures “to do too much work” well below their counterparts outside the Agency. The apology is part of the problem here, and this is a valid number. It takes more time to make contacts, to convince and recruit passive candidates in the uterus. But from what I saw, over time, most companies would be too short recruiters. I think that is completely unaffected by the use of recruitment techniques.

Hub Group each option incentives, we describe can also be applied to work. That is, two or more employees may be compensated for their group performance incentives combined the most sense if the tasks of the employees are interdependent and therefore co-

interview : <. . / P to>

To recruit the best employees and reduce the internal audit staff turnover, employers effective interviewing candidates for job performance skills need identification. not necessarily interview questions traditional displays the most important information about candidates for internal audit. behavior description interviews (and, coupled with an approach called interviews on the situation) is a widely used technique for extracting useful information about candidates’ behavior and properties in relation to specific professional qualifications. The principle of behavioral description interviews is acting in the past, the best indicators of future behavior. The interviewer starts by identifying skills needs and developing interview questions to assess the candidate’s ability to cope with these skills.

Interview: effective interview techniques can help establish a cooperative tone for audit engagements of maintenance is often used in a technology supporting the auditor to be tested have a greater acceptance of information and subject further at trial. Study to recognize that all relevant points.

It

information obtained through interviews with the researcher assessed information review and evaluation of activities of the auditee, and comparing the views of staff on specific topics. to form an opinion of their professional abilities and moral virtues in the core issues, it is important to divide the interview into a number of topics or areas, and place the order:

<

> p gain the ability of the listener, customer confidence and relationships can impact on the quantity and quality of information in an interview. Setting the right tone and interviewees approach with tact and diplomacy can provide useful raises questions, honest answers. In addition, auditors have a good preparation and training to ensure their customers are interviews

processed

Before the interview :

Wed listener must decide, covering the areas of progress, they do the right questions, they should ask, and who best to conduct the interview. Once these details in mind is the hub mounting Interview and auditors to get results, the investigator should also learn as much as possible on the client before the interview

Report initial : <.. / P>

Can

early auditors interview that some form of icebreaker technology helps customers the confidence to use more content. initiate an informal, non-work related conversation can begin the interview with a positive note and defuse potential opposition.

Although time constraints are always a concern in interviews that he can play five minutes or until the formation of a first correlation actually accelerates the process. Topics likely to be more cooperative if they are satisfied with the interviewer, aid can feel the time required for initial installation and the need for follow-up sessions

Buy acquired : ?

Once contact has been identified, the interviewer in the real aim of the conference can segue. Auditors must understand why they do temporarily carry out the interviews, describing how the result could help the discussion, lead to improvements in the customer premises. If customers know what to expect, and how the interview could benefit may be more inclined to support.

The interviewer can clarify that part of the internal audit department has a responsibility to help customers identify ways that their work will be simplified, streamlined, and can be redirected towards more effective internal controls necessary. Auditors may also be noted that this process not only useful for business customers immediately, but the organization as a whole. Help customers understand the situation it will be easier for them the need to interview

understand

Making Interview :

Next Buy-in the auditor can begin the formal interview open questions in general, the best results Questions that can not be answered with one word .. as “Tell me about your process for resolving banks’ calls to offer our customers to have more information. When asked to provide narrative answers respondents provide valuable and unreliable information that they otherwise might not disclosed.

Wed avoid “blocking” issues may also prevent false answers. On the question of a specific issue of performance, such as “Do you have plans on the agenda?” Respondents tend to Yes, even if it is an unjust response

Respond

My useful listening .

No matter how methodical one of the client’s responses in an interview that the information will be of little value if the examiner does not hear what is said. appreciate, many tools to help listeners hear and retain information from interview sessions. Sheet is an attractive clear and very effective means

wrap :

should

The internal auditor and his contact, if customers later, the data fail to communicate during the interview might think. In addition, the auditor should mention that a follow up call for clarification may be necessary.

The Art of My

In interviews, data reliability and accuracy are influenced by:

1

respondent’s position and interests , if any, <

2, the situation during the interview,

p> 3, the jurisdiction of the person conducting the interview.

> If for any reason, an interview was made under pressure or if others were nearby to hear, is the reliability and accuracy of this interview will probably be lower. In addition, the reliability of answers as to how to formulate questions

be affected

Wed Court may follow the progress of the interviews and written documents should be subject to certain standard rules. Some issues basis to assist the examiner must file and classify data.

Fri Interview / p> which is the first person interviewed>

3 when the conversation took place

4 how the auditors questioned the person

5 was the cause or any promise of confidentiality, data etc.

Documents

Where are the documents come first

2nd What is the content

3 Where can> more information

receive 4 Who can be contacted for more information

The audit can learn the examiner “sensitive information” such as employees, the opinion of management, the brand , etc. For this reason, the auditors secret

direct observation ..

My observation is a basic technique used in financial transactions. In the situation of the test, the observation of a scheduled scan objects and competitive aspects of an action. The fundamental quality of the observation of how a test technology depends on whether the listener is part of the employee (manager or expert) or an employee of a supervisor or other public pressure. observation function can be done either by an insider or insider of observation outside sets a deeper knowledge of the areas discussed, and best chance to see the greatest demonstration of how the auditor may consider all options and measures, is familiar with the issues concerned, and has much more experience in providing work useful

result impartial monitoring of the outside seems the most appropriate option, even if it greater efforts to penetrate the growing problem, because the results are generally better. It is used especially in situations where the Examiner on the middle and the goal of the campaign of a test is recommended. In some cases, especially if there is a suspicion of criminal activity, it is good to start test hidden observation as outsiders and are lit with the obvious observation after the acquisition of proof required

My observation has to follow a particular procedure, comprising the following steps: object

first definition of the observation, the purpose and problems

> 2nd Mon create conditions to facilitate monitoring to deliver optimal 3 Access to the environment and make contact with employees and problems observed,

4. Recent observations,

documentation 5th and interpreting the results of observation,

Audit sixth monitoring results.

Results only comment the results of other techniques, such as document review, discussion of results with the personnel, adds, etc. are produced, used in most independent in the implementation verified.

Conclusions

A performance audit can work for a long period and it can change the perception and reality when it is being execution. In the performance audit, it is often difficult, a variety Located between the directions in the work plan and make the declaration of the examination of the structure on the one hand, and interest in the study questions that the last step in data analysis involves combining results from various sources. There is no general way to do it, but it is essential that the examiner is systematically and carefully in the interpretation of data and arguments. This phase is to weigh the arguments and claims, expert consultation, and comparisons and analysis. As further work, the draft report gradually take shape and direct observations are structured how internal and external calls progress, evaluated and updated;. Details to be reviewed and the findings will be discussed, there is a need to exchange information through discussion papers on key issues during of. using auditing techniques have emerged for discussion.

By the definition of performance auditing is a technique in this manner and the procedure to a specific target, while the tool is a technique used to achieve this plan. In addition, techniques that are used in examinations of the manner and process until the objectives of auditing techniques and audit tools followed the instructions that result of audit techniques to perform. In general, the performance audits should be techniques that are specifically designed and implemented the use activity. especially of all is the comparison technique, which need base for a number of other methods that the application is substantially revised, / p> <

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