... Counts, HarnessingthePowerof Leadership Coaching to Deliver Strategic Value As I read through the draft, I realized we needed to travel even further into the realm ofthe strategic value of coaching ... focus are offered at the end of this chapter Chapter introduces the second quadrant ofthe Leading with Insight model, where the development of emotional insight supports the realization of coaching ... That Counts The change is targeted to meet the development needs ofthe individual and the strategic needs ofthe organization Both the coach and the client need to be looking at the big picture...
... salespeople relate to the needs ofthe buyers, not to their own needs In the same way, effective upward influencers relate to the larger needs ofthe organization, not just to the needs of their unit or ... influencing up, focus on the impact ofthe decision on the overall corporation In most cases, the needs ofthe unit and the needs ofthe corporation are directly connected In some cases, they are not Don’t ... and the quality of her work is equal to the quality ofthe contributors We would also like to thank Dorothy Hearst and all ofthe staff of Jossey-Bass for their commitment to this project and their...
... Counts, HarnessingthePowerof Leadership Coaching to Deliver Strategic Value As I read through the draft, I realized we needed to travel even further into the realm ofthe strategic value of coaching ... focus are offered at the end of this chapter Chapter introduces the second quadrant ofthe Leading with Insight model, where the development of emotional insight supports the realization of coaching ... That Counts The change is targeted to meet the development needs ofthe individual and the strategic needs ofthe organization Both the coach and the client need to be looking at the big picture...
... 107 or 108 ofthe 1976 United States Copyright Act, without either the prior written permission ofthe Publisher, or authorization through payment ofthe appropriate per-copy fee to the Copyright ... included to perform the work One ofthe difficult aspects of reviewing policies and procedures is that well over 50 percent ofthe time the documentation is out of date In this situation, the reviewer ... FPREF 12/10/2010 14:24:30 Page 14 HarnessingthePowerof Continuous Auditing FFIRS 12/10/2010 14:5:48 Page FFIRS 12/10/2010 14:5:48 Page HarnessingthePowerof Continuous Auditing Developing...
... phase creates the basis and support for all ofthe conclusions you will draw as a result ofthe focused testing performed The strength ofthe audit and the recognized value ofthe work completed ... Transitioning from the purpose listed to the objective is like moving from the title of an article to the opening statement ofthe first paragraph The objective is the reason why the methodology ... the selection of a target area, through the planning, to the testing selection, all the way through to the execution Consider the level of planning and effort that went into the development of...
... an audit is the audit report When audit departments create a SIPOC of their operations, the audit report is listed as one ofthe outputs in the SIPOC When detailing the outputs ofthe business ... directly from the business unit process documented in the process element ofthe SIPOC Another key clarification of customers is that they not have to be users ofthe process output They could just ... flow and also provides the basis for them to complete the other elements ofthe SIPOC Once the process element has been completed, the next step is to fill in the output With the business process...
... tone in the summary ofthe testing results Due to the recurring nature ofthe testing, there will be a temptation to repeat the same finding over and over There is no point to breaking down the same ... time) to identify the source ofthe problem because it requires a detailed knowledge ofthe process the likes of which the business unit team already possesses Thus, strengthening the argument that ... during the continuous auditing program The objective of this document is to communicate the results ofthe specific audit work performed by documenting the purpose ofthe audit and assessing the...
... ‘‘There was no evidence of supervisory approval for 10 ofthe 25 account reconciliations tested.’’ The condition is straight-forward and direct Think ofthe condition as the data results ofthe ... methodology because ofthe recurring nature ofthe testing and the targeted focus on the testing performed Given the challenging time frames associated with the execution phase ofthe continuous auditing ... controls being evaluated Focus the discussion of effect on how the condition impacts the execution ofthe process, whether it is related to timing, accuracy, or another reason The effect component must...
... must examine the suggested target date while considering the details ofthe action plan and assess the feasibility of completing all ofthe required tasks in the time frame proposed If there is any ... magnitude ofthe systems involved makes them misunderstood Knowledge ofthe critical systems could impact the overall effectiveness ofthe continuous auditing program To ensure that the continuous ... validate the strength ofthe existing control environment The second benefit is that the nature ofthe recurring testing increases auditors’ business knowledge; they become more familiar with the operational...
... 107 or 108 ofthe 1976 United States Copyright Act, without either the prior written permission ofthe Publisher, or authorization through payment ofthe appropriate per-copy fee to the Copyright ... included to perform the work One ofthe difficult aspects of reviewing policies and procedures is that well over 50 percent ofthe time the documentation is out of date In this situation, the reviewer ... FPREF 12/10/2010 14:24:30 Page 14 HarnessingthePowerof Continuous Auditing FFIRS 12/10/2010 14:5:48 Page FFIRS 12/10/2010 14:5:48 Page HarnessingthePowerof Continuous Auditing Developing...
... phase creates the basis and support for all ofthe conclusions you will draw as a result ofthe focused testing performed The strength ofthe audit and the recognized value ofthe work completed ... Transitioning from the purpose listed to the objective is like moving from the title of an article to the opening statement ofthe first paragraph The objective is the reason why the methodology ... the selection of a target area, through the planning, to the testing selection, all the way through to the execution Consider the level of planning and effort that went into the development of...
... an audit is the audit report When audit departments create a SIPOC of their operations, the audit report is listed as one ofthe outputs in the SIPOC When detailing the outputs ofthe business ... directly from the business unit process documented in the process element ofthe SIPOC Another key clarification of customers is that they not have to be users ofthe process output They could just ... flow and also provides the basis for them to complete the other elements ofthe SIPOC Once the process element has been completed, the next step is to fill in the output With the business process...
... automate the selection ofthe continuous auditing sample and increases the efficiency and effectiveness ofthe approach phase from month to month during the execution The other primary use oftechnology ... incorporate any other test procedures or source data in the execution ofthe testing The only way to verify the clarity ofthetechnology test developed is to run a couple of sample items through the automated ... 93 The development, documentation, and verification ofthe information retrieval plan make up one ofthe most critical components ofthe approach phase ofthe continuous auditing methodology The...
... tone in the summary ofthe testing results Due to the recurring nature ofthe testing, there will be a temptation to repeat the same finding over and over There is no point to breaking down the same ... time) to identify the source ofthe problem because it requires a detailed knowledge ofthe process the likes of which the business unit team already possesses Thus, strengthening the argument that ... during the continuous auditing program The objective of this document is to communicate the results ofthe specific audit work performed by documenting the purpose ofthe audit and assessing the...
... ‘‘There was no evidence of supervisory approval for 10 ofthe 25 account reconciliations tested.’’ The condition is straight-forward and direct Think ofthe condition as the data results ofthe ... methodology because ofthe recurring nature ofthe testing and the targeted focus on the testing performed Given the challenging time frames associated with the execution phase ofthe continuous auditing ... controls being evaluated Focus the discussion of effect on how the condition impacts the execution ofthe process, whether it is related to timing, accuracy, or another reason The effect component must...
... the implementation stage ofthe execution of work will impact the quality ofthe continuous auditing report as well as take longer to execute the continuous auditing program due to the lack of ... can be corrected in the following month of testing The other advantage to the continuous auditing methodology is that the subsequent months of testing will validate whether the corrective action ... strength ofthe control environment ofthe specific controls selected This joint effort provides the foundation for the execution ofthe continuous auditing methodology phase requirements To ensure the...
... sense ofthe social aspects oftechnology is simple: follow the users Understand the theory, study the engineering, but most importantly, follow the adoption rate The cleanest theory and the best ... untapped powerofthe millions of PCs that have been connected to the Internet in the last five years 2.3.1 PCs are the dark matter ofthe Internet Napster's popularity made it the proof -of- concept ... might want to know more about the resources being offered, such as the speed ofthe computer, the amount of available memory, and the bandwidth ofthe connection Some ofthe technical means used to...
... give a true and fair view ofthe financial position ofthe Company as at 31 December 2013, and ofthe results of operations and the cash flows ofthe Company for the year then ended in accordance ... as and when they fall due The Board of Management and Board of Directors have, on the date of this statement, authorised these financial statements for issue On behalf ofthe Board of Management ... disclosures in the financial statements The procedures selected depend on the auditor’s judgement, including the assessment ofthe risks of material misstatement ofthe financial statements, whether due...
... Cap Bias The larger the company, the more analysts are likely to cover the stock The more analyst to cover the stock the tougher it is for the stock to score big on any ofthe measures ofthe Zacks ... are judged by the effectiveness of their stock recommendations The better the firm’s clients with the recommendations, then the more valuable the analyst is to the firm Just like the corporate ... effect on the movement ofthe stocks they buy and sell When you understand thepower institutional investors have on the market, then the next step is to try and understand what motivates their buy/sell...
... within the life of a group, with special regard to the social structures and the behavior ofthe individuals with respect to their group membership and the meaning of these for the culture ofthe ... secure the services of eminent members of appropriate professions in the examination of policy matters pertaining to the health ofthe public The Institute acts under the responsibility given to the ... the board from the earliest stages ofthe workshop planning through the drafting of this report; Alix Beatty, for her extensive contributions to the planning ofthe workshop and the writing of...