the audit evidence of the operating effectiveness of relevant controls including the entity s risk assessment process
Báo cáo khoa học: "Relationships Between Animal Health Monitoring and the Risk Assessment Process" docx
... following steps of the risk assessment process: hazard identification, release assessment, exposure assessment and consequence assessment (Covello & Merkhofer 1993) Data generated by MO&SS can be used ... for risk assessments provided through animal disease monitoring and surveillance systems Risk assessment step Input provided through monitoring and surveillance systems Animal trade risk assessment ... consists of both internal and external validity An assessment of data validity is suggested to be part of every MO&SS This issue becomes even more pressing if data are to be used in risk assessments...
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The auditor's loss function and investors' perceptions of audit effectiveness Effects of regulatory change
... the passage of SOX 404 and AS2 as benefits of the regulation These parties also expressed concern that the loosening of standards could reduce audit effectiveness and reduce the auditor s opportunities ... auditor s extent of testing decreases with the passage of AS5, I now present a series of three hypotheses 3.2 Hypothesis 1: Audit Effectiveness 3.2.1 AS5: Improving Efficiency without Reducing Effectiveness? ... receives two news articles discussing the possible changes to the auditing standard and to the auditor liability laws The news articles are compilations of actual articles and press releases that...
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Tài liệu PSEUDO-SECRETS: A Freedom of Information Audit of the U.S. Government’s Policies on Sensitive Unclassified Information doc
... the processing of the FOIA requests varied enormously The range of response times for the Card Memorandum request was 9-702 business days, and two requests are still pending over 750 business ... Accordingly, agencies should be required to take steps to assess the cost of their sensitive unclassified information systems and ensure that safeguards not undermine the security of classified information ... manner There are best practices in agencies that should be shared, as well as lessons to be learned about the costs and benefits of secrecy and disclosure Unnecessary secrecy has been on the rise since...
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Tài liệu Báo cáo " The name of Red River: an evidence of cultural diversity in Vietnam" pptx
... as Sino-Vietnamese terms 2.3 The other type of names consisting of Phú Lương and Lô/Lô Giang cannot be beyond the scope of study These Sino or Sino-Vietnamese terms are named after neither the ... distribution The Austroasiatic and Tai-Kadai toponyms, then, had passed through a process of Sinicization and Sino-Vietnamization In conclusion, the Red River s names serve as a solid evidence of the ... closeness can be taken as a reasonable indication of indigenous-Vietnamese sources of these Sino or Sino-Vietnamese names The following pairs are supposed to be reliably indicative of this correspondence:...
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Báo cáo khoa học: Structural and mutational analysis of TenA protein (HP1287) from the Helicobacter pylori thiamin salvage pathway – evidence of a different substrate specificity doc
... a-helix E is distorted and the histidine points to the exterior of the proteins, towards the solvent All these previous observations suggest that the active site of TenA has been slightly modified ... products of thiamin [18] can be present in the stomach during digestion as a result of the processing and storage of foods [19] At the same time, the very acidic environment of the stomach makes the ... present study, we present the crystal structure of the HP1287 gene product as well as one of its mutants (F47Y) and discuss the in vivo role of H pylori TenA in the light of the enzymatic tests Results...
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Public risk for private gain? The public audit implications of risk transfer and private finance pptx
... and Poor s give NHS trusts reduced creditworthiness because of the absence of legal guarantee thereby increasing the assessed risk and cost of finance in deals with trusts • Letters of comfort ... contract to Siemens Business Services for the collection, storage and transmission of passport application data Siemens’ performance was disastrous By 1999 passport processing times were between ... changes in risk transfer, as in most cases they did, we looked for data on changes in risk, risk premium and annual charges Risk transfer mechanisms are complicated and increases in the risks borne...
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Internal Audit 2012*: A study examining the future of internal auditing and the potential decline of a controls-centric approach docx
... areas to assess risk as well as to perform the more traditional assessments of controls Spurred by Sarbanes-Oxley and other reform measures, organizations have taken steps to strengthen controls ... throughout the year to address emerging issues on an as-needed basis Many auditors believe that continuous auditing and assessment concepts can strengthen those processes As our annual surveys of the ... political risk has not been addressed in management s enterprise-wide risk assessment, then internal audit should consider including it within its own auditing and risk- assessment activities Some...
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Báo cáo khoa học: First evidence of catalytic mediation by phenolic compounds in the laccase-induced oxidation of lignin models ppt
... thermoneutral step; the resulting 2,4,6tri-t-butylphenoxyl radical drives the reaction towards the loss of isobutene and results in the observed di-t-butylbenzoquinones Two moles of substrate are ... route of the phenoxy radical is as thermodynamically feasible as that of the > N–O• species from a >N–OH mediator This suggested route bears strong analogies to the reported mechanism of oxidation ... modest model of the phenolic subunits of lignin Nevertheless, the new biogenic hypotheses that ascribe the reported ligninolytic activity of some fungi to the laccasecatalyzed formation of phenoxy...
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Báo cáo hóa học: " In vivo evidence of htid suppressive activity on ErbB-2 in breast cancers over expressing the receptor" potx
... expression was established on the basis of a strong 3+ cell membrane staining or a 2+ staining intensity with a positive FISH assay [24] Scoring of the expression of the antigens investigated was ... calculate the slope (mean ± SD) Regressions were calculated using the graphad prism software as described previously [13] The expression levels of the transcripts investigated in tumor samples were ... case, 8, shows similar HER-2 level as that detected in normal sample (Table ) Comparing the TNMG status of the samples and the htid expression profiles implicates that aspects of tumor progression...
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Chapter 3: Financial Audit DEPARTMENT OF HEALTH STATE OF HAWAII Reconciliation of the Governmental potx
... funds report capital outlays as expenditures However, in the statement of activities the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense ... Assets Liabilities: Current liabilities: Accrued payroll and other Total liabilities Net assets: Invested in capital assets Restricted for loans Total net assets $ 254,518,262 $ 23,174,610 See ... in) operating activities: Operating income (loss) $ Adjustments to reconcile operating income (loss) to net cash provided by (used in) operating activities: Depreciation expense Change in assets...
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RECONCILIATION OF THE PROVIDER''''S ADJUSTMENTS TO THE AUDIT REPORT _part1 docx
... adjustments -Continued on next page- Social Services Social Services - Salaries and Wages Social Services - Fringe Benefits Social Services - Other - Nonlabor Skilled Nursing Care Skilled Nursing ... - Agency Staff 80.02 Physical Therapy - Fringe Benefits 80.01 Physical Therapy - Salaries and Wages 80.00 Physical Therapy 77.00 Specialized Support Surfaces 75.04 Patient Supplies - Other - Nonlabor ... Services - Agency Staff 100.02 Other Ancillary Services - Fringe Benefits 100.01 Other Ancillary Services - Salaries and Wages 100.00 Other Ancillary Services 95.04 Home Health Services - Other...
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RECONCILIATION OF THE PROVIDER''''S ADJUSTMENTS TO THE AUDIT REPORT _part2 doc
... Activities Administration Medical Records Other Nonreimbursable Other Nonreimbursable Total Statistics - Square Feet Total Statistics - Square Feet Total Statistics - Square Feet To adjust the square ... 8A-2 Sch Explanation of Audit Adjustments RECLASSIFICATIONS OF REPORTED COSTS Administration - Salaries and Wages Administration - Fringe Benefits Administration - Other - Nonlabor Administration ... footage statistics to agree with the provider 's working papers 42 CFR 413.24 and 413.50 / CMS Pub 15-1, Sections 2304 and 2306 Explanation of Audit Adjustments ADJUSTMENT TO REPORTED STATISTICS SEPTEMBER...
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STATE OF CALIFORNIA RECONCILIATION OF THE PROVIDER''''S ADJUSTMENTS TO THE AUDIT REPORT_part1 pdf
... prior/to subsequent adjustments -Continued on next page- Social Services Social Services - Salaries and Wages Social Services - Fringe Benefits Social Services - Other - Nonlabor Skilled Nursing ... Salaries and Wages Housekeeping - Fringe Benefits Social Services - Salaries and Wages Social Services - Fringe Benefits Administration - Salaries and Wages Administration - Fringe Benefits Administration ... Linen Dietary Skilled Nursing Care Activities Administration Medical Records Total Statistics - Square Feet Total Statistics - Square Feet Total Statistics - Square Feet To adjust square footage...
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STATE OF CALIFORNIA RECONCILIATION OF THE PROVIDER''''S ADJUSTMENTS TO THE AUDIT REPORT _part2 pdf
... Services Social Services - Salaries and Wages Social Services - Fringe Benefits Social Services - Other - Nonlabor Skilled Nursing Care Skilled Nursing Care - Salaries and Wages Skilled Nursing ... Services - Agency Staff 100.02 Other Ancillary Services - Fringe Benefits 100.01 Other Ancillary Services - Salaries and Wages 100.00 Other Ancillary Services 95.04 Home Health Services - Other ... Ancillary Services - Salaries and Wages 100.03 Other Ancillary Services - Agency Staff 100.06 Subacute Ancillary Services 0 100.02 Other Ancillary Services - Fringe Benefits 100.01 Other Ancillary Services...
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CHARTER FINANCIAL AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OF THE AES COPRORATION October 2011 pptx
... Ethics and Compliance Program The Committee shall not be responsible to review risk management or risk assessment processes that are reviewed by the full Board of Directors, other Committees of the ... with respect to risk assessment and risk management, including policies and practices which address the following: the integrity of the Company s financial statements; internal controls over ... and disclosure controls and procedures (including the performance of the Company s internal audit function); the performance of the independent auditor; and the effectiveness of the Company s Ethics...
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Financial Audit Municipality of Istog for the year ended 31 December pot
... and covers matters such as general principles and responsibilities, risk assessments and responses to assessed risks, audit evidence, relying on the work of others, and audit conclusions and reporting ... OAG is to perform its work and covers matters such as general principles and responsibilities, risk assessments and responses to assessed risks, audit evidence, relying on the work of others, and ... of assets value - Basic assets should be recorded in the accounting system - Evaluation Commission should as soon as possible finish its work in evaluating all Municipality s assets and simultaneously...
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Financial Audit Municipality of Istog for the year ended 31 December 2007C.Compliance with laws docx
... of tender procedures for building of town roads – Istog and the replacement of windows from the gymnasium “Haxhi Zeka” we found certain irregularities such as: - - The tender dossier requests ... 2008 and this is why it is not part of expenses evidence for 2007) All works were completed in 2007 but because of the payments it was necessary to modify the acceptance report for the payment ... parties have been recorded and/or disclosed, as appropriate There have been no events subsequent to period end which require adjustment of or disclosure in the financial statements or Notes thereto...
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STATE OF CALIFORNIA Page 3 RECONCILIATION OF THE PROVIDER''''S ADJUSTMENTS TO THE AUDIT REPORT _part1 pdf
... adjustments -Continued on next page- Social Services Social Services - Salaries and Wages Social Services - Fringe Benefits Social Services - Other - Nonlabor Skilled Nursing Care Skilled Nursing ... - Agency Staff 80.02 Physical Therapy - Fringe Benefits 80.01 Physical Therapy - Salaries and Wages 80.00 Physical Therapy 77.00 Specialized Support Surfaces 75.04 Patient Supplies - Other - Nonlabor ... Services - Agency Staff 100.02 Other Ancillary Services - Fringe Benefits 100.01 Other Ancillary Services - Salaries and Wages 100.00 Other Ancillary Services 95.04 Home Health Services - Other...
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STATE OF CALIFORNIA Page 3 RECONCILIATION OF THE PROVIDER''''S ADJUSTMENTS TO THE AUDIT REPORT _part2 pdf
... Activities Administration Medical Records Other Nonreimbursable Other Nonreimbursable Total Statistics - Square Feet Total Statistics - Square Feet Total Statistics - Square Feet To adjust the square ... 8A-2 Sch Explanation of Audit Adjustments RECLASSIFICATIONS OF REPORTED COSTS Administration - Salaries and Wages Administration - Fringe Benefits Administration - Other - Nonlabor Administration ... footage statistics to agree with the provider 's working papers 42 CFR 413.24 and 413.50 / CMS Pub 15-1, Sections 2304 and 2306 Explanation of Audit Adjustments ADJUSTMENT TO REPORTED STATISTICS SEPTEMBER...
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STATE OF CALIFORNIA RECONCILIATION OF THE PROVIDER''''S ADJUSTMENTS TO THE AUDIT REPORT _part1 pot
... prior/to subsequent adjustments -Continued on next page- Social Services Social Services - Salaries and Wages Social Services - Fringe Benefits Social Services - Other - Nonlabor Skilled Nursing ... 145.00 Other Nonreimbursable 0 155.01 Social Services - Salaries and Wages (8,039) 136.00 Residential Care 155.00 Social Services 135.00 Other Routine Services 155.04 Social Services - Other - ... 197,477 * As Adjusted 25 Adjustments Department of Health Care Services Reported Explanation of Audit Adjustments RECONCILIATION OF THE PROVIDER 'S RECORDS TO THE AUDIT REPORT Line SAN JOSE HEALTHCARE...
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