INTERNAL AUDIT TRAINING MODULE BASED ON THE INTERNAL AUDIT PROCEDURE MANUAL Ministry of Finance & Economic Development November 2005 TABLE OF CONTENT MODULE I I. INTRODUCTION AND GENERAL BACKGROUND SESSION I INTRODUCTION BREAKING THE ICE LEARNING CONTRACT BASES AND AUTHORITY THE GENERAL CONCEPT OF AUDITING 1 1 1 2 3 SESSION II HISTORICAL DEVELOPMENT OF INTERNAL AUDITING INTERNAL AUDITING IN ETHIOPIA THE SCOPE AND PRACTICE OF INTERNAL AUDITING IN ETHIOPIA NEED TO ADOPT THE PROFESSIONAL
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AUDIT EXPECTATIONS GAP Definition i) Liggio (1974a) defines it as the difference between the levels of expected performance as envisioned by the independent accountant and by the user of financial statements. The Cohen Commission (1978) on auditors’ responsibility extended this definition by considering whether a gap may exist between what the public expects or needs and what auditors can and should reasonably expect to accomplish. ii) According to Guy and Sullivan (1988)‚ there is a
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How to Manage Your Time in College For all new college students‚ managing time wisely is a new challenge that many did not have to deal with in high school. However‚ with the right approach‚ anyone can be successful as a college student and still have a good time. Steps 1. Don’t spend time laying around. Everyone’s first instinct after a long class might be to lie in their bed and wait until their next class. Don’t fall into this trap. 2. Have a set time to study for each class
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direct and circumstantial evidence. One of the evidence markers weighs significantly heavier than the other‚ direct evidence being much more substantial than any circumstantial evidence. However‚ circumstantial evidence may build an entire case. Direct evidence is defined by Criminal Investigation Basic Perspectives‚ Eleventh Edition as an eye witness who through one of the five senses witnesses the crime committed. To further breakdown this definition of direct evidence‚ one may turn to Merriam-Websters
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Evidence is a big factor when anybody is trialed for doing something illegal. It is the difference between being accused of being guilty or innocent. In “Forensic: Evidence‚ Clues‚ and Investigation” by Andrea Campbell‚ forensic science is the most important type of evidence to present at a trial. According to the passage‚ in paragraph five‚ the rules of forensic evidence are how evidence can be presented in the courtroom. There are four types of evidence. The first type is testimony‚ other types
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Running head: Evidence 1 Evaluating Reliable Evidence Amanda R.Wilborn CM223 Professor C April 19‚ 2011 Introduction Evidence is any information gathered at the scene of a crime that may be relevant to a criminal investigation. There are different types of evidence that varies from Paperwork‚ Photographs‚ DNA‚ Finger prints; etc... These different kinds of evidence also require different types
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TRACE EVIDENCE AS AN IMPORTANT TOOL UNDER FORENSIC SCIENCE Introduction Edmond Locard‚ founder of the Institute of Criminalistics at the University of Lyon‚ France‚ developed what has become known as Locard’s Exchange Principle. This states that “every contact leaves a trace”‚ implying that a criminal will leave trace and take away trace evidence when at a crime scene. Trace evidence often refers to minute samples of a substance‚ particularly fibres‚ hairs‚ glass fragments and paint chips. Crime
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Principle 1: Division of work According to Fayol’s principle one of management‚ division of work‚ he proposed that “work can be performed more efficiently if it is divided into smaller elements and assigning specific elements to specific workers” (Rodrigues 2001‚ p. 880). Contrary to this principle‚ workers might get bored of doing the same task. For instance in a factory‚ work is divided into many parts where each of the worker is responsible for a specific task. Eventually these workers will
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SALVAME‚ John Carlo C. TV Production Design Title: It’s Showtime! Format: variety game show Theme: musical‚ party Concept: comedy From paper of Jeanyn Santiano A. Concept She mentioned alot. She tells about the comedy genre of the program so it must be funny and humorous. She talked about the perspective we should look on when the jokes throw‚ she also mentioned about the issue between Vice Ganda’s jokes about Jessica Soho. And lastly the studio‚ she said it is small and enough to establish
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1. TAYLOR PRINCIPLESIN McDONALDS MADE BY : MEENAKSHI AWANA (MBA/4505/11) 2. ABOUT MCDONALDS•McDonalds Corporation is the worlds largestchain of hamburger fast food restaurant• Serving around 64 million customers daily• Headquartered in the United States• The business began in 1940‚ with a restaurantopened by brothers Richard and MauriceMcDonald 3. The Principles of ScientificManagement Published by Frederick Winslow Taylor in 1911. He is often called "The Father of Scientific Management.“ His
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