Short Story Penny Time For School - 1311 Words

Penny time for school! her mom yelled up the stairs. As she woke up groggy from the late night she had doing her homework,she smelt the crisp Autumn air slightly stinging the insides of her nostrils. She felt a warm lump near her feet as she pet her cat marshmallow on the head, and heard his soft purring. She hopped out of bed feeling lively, more than usual, and she made her way to the shower. As she brushed out her curly blonde hair it fell over her shoulder cascading down to her chest. She took a quick glimpse in the mirror to admire her hair, most people were envious but sometimes it could be a real curse. She slipped on her favorite pair if Levi skinny jeans and her favorite sweater and rushed down the stairs. As each†¦show more content†¦As she walked to her bus stop all could think about is her life. What had she done to deserve this. She never did anything wrong she was a great student she never broken a law. She pondered over this devastating news and what she was going to tell her friends. As she neared the bus stop she realized she had slowed her walk and she watched the red tail lights of the bus disappear into the morning fog. As she hurried herself as much as she could she just couldn t take her mind of the letter. As she though back to that moment the seal of the envelope the ripping of the paper she wish she had never known or better yet could pay it off. Her and her mother barely had enough to supply for themselves with her mother working two jobs and herself working at their local food mart. Her mind just kept going on about how much they work and try, and as soon as she was about to burst out in tears it was like god felt her pain and he started to cry and like that she was stuck in a downpour getting soaked walking to school on the verge to being homeless. And all she could mange to mutter was Great. When she got to school everyone was giving her a look like everyone knew she was poor, like everyone knew that she had to work a job, like everyone knew she was basically homeless. All she could do before she burst out crying was catch a glimpse of her best friend Morgan and make a dash for the bathroom. As she sobbed and sobbed she heard the

Essay about The Importance of Friends Throughout Life

The word â€Å"friend† is a widely used term to define one’s emotional connection/relation to another person. One can have a few friends, or a large group of friends. Evidently, the word is used to describe the relationship two, or more, people can have with each other. There are a few dictionary definitions including, â€Å"one attached to another by affection or esteem†, or, â€Å"one that is of the same nation, party, or group†, and even, â€Å"a person who you like and enjoy being with.† The definition of the word can change between whatever age group one might be in. Two toddlers can be â€Å"childhood friends† which is defined as a person that a toddler might share toys with or play games with, and possibly grow old with. As people age, the definition of†¦show more content†¦Most adults have an average of one to four friends, whom were introduced into their lives at an early age, last few years of school, or even a previous workplace he or she worked at. Adults usually do not try to make friends at their workplace because sometimes it is a competition to either continue getting promotions or trying to achieve a better position. Thus, making the soul ingredient in a friendship trust at this age, not just constant comfort with another person. If one is scared to tell their coworker a personal fact because it could lead to blackmail, or some other threat, then he or she is unable to accept them as a friend. In fact, people put the financial security of their jobs above their â€Å"friends at work.† Therefore it is sometimes u nlikely to make friends at this age, due to the insecurities created by our society. There are plenty of theories on friends and their relationships in history, even during the years of ancient Greece. Based on my research, mix with some of my own views; I have come to realize my own definition of a friend. A friend to me is simply someone who is there to support me, spend time with me, be there for me when I am in need, being someone who I can trust with deep secrets, and make memories with enjoying their presence. At the same time, a friend to me is someone that will never turn their back on me, never attempt to hurt me, never attempt to take advantage of me, and never choose toShow MoreRelatedTheme Of The Wizard Of Oz799 Words   |  4 Pages the importance of life’s journey and friendship. The first theme of self sufficiency is illustrated throughout the story. All of the main characters, Dorothy, the Scarecrow, the Tin Man and the Lion are looking to the wizard to solve their problems. The Scarecrow is in search of a brain. Although he is constantly making remarks on how stupid he is actually solving the groups problems that arise. For example when the Wicked Witch of the East sends angry bees after Dorothy and her friends, he comesRead MoreThe Magic Of A Family Meal By Ellen Goodman1260 Words   |  6 PagesAddressing the family and friends thematic cluster, four authors conclude the importance of personal relationships. Though varied in their theses, tones, and styles, each article stresses that individuals quality of life can be positively affected by taking time for companions and relatives. Nancy Gibbs, writer of â€Å"The Magic of a Family Meal,† beautifully illustrates the benefits of eating with loved ones often, while â€Å"The Company Man† by Ellen Goodman demonstrates the negative effects of makingRead MoreAnalysis Of Maeve Binchys Light A Penny Candle971 Words   |  4 Pageswould not suspect that a woman’s most indispensible relationship would not be with her mother or spouse, but with a best friend she met as a child who lives across the ocean. 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George Milton and Lennie Small are best friends, who despite of all their extremely difference personalities, but still manage to work together, travel together and get rid of anything that gets in their way. The friendship between George and Lennie is prevalent throughout the book, but it is shown most explicitly in their plan to live on a farm together in the future. The way in which this dream is articulatedRead MoreLiterary Devices In Norton Justers The Phantom Tollbooth1019 Words   |  5 Pagesbook the Phantom Tollbooth successfully used different types of literary devices throughout his book to show his readers the importance of education which is one of the main themes of the novel. This book tells the story of a boy and as Juster describes him, â€Å"Milo†¦didn’t know what to do with himself- not just sometimes, but always† (1961, 9). Milo is very indecisive and overall, he lives a pretty boring and uneventful life. That all changed though when he came home from school one day and noticed a mysteriousRead MoreThe Importance Of A Women s Friendship Essay1249 Words   |  5 PagesThe importance of a women’s friendship is to provide a special bond, support system, and everlasting memories so that a concrete relationship will continue to grow and expand throughout a lifetime. According to the Merriam-Webster Dictionary, friendship is defined as â€Å"the quality or state of being friendly.† This definition means that a friend is truly someone who is caring and is willing to go out of their way to impact and change one’s life. Friendship trul y signifies caring, impact, and theRead MorePossible Causes for the Suicide of Kurt Cobain Essay1276 Words   |  6 Pageslook at the major issues and problems Kurt Cobain faced throughout childhood and into early adulthood. I wish to apply three relevant approaches to this article and hopefully show that they bare some resemblance to the problems he faced. 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Establishing an Audit Quality Management System Free Essays

string(36) " society or on major policy issues\." [pic] THEME 1: ESTABLISHING AN AUDIT QUALITY MANAGEMENT SYSTEM WITHIN A SUPREME AUDIT INSTITUTION PRINCIPAL PAPER Prepared by: State Audit Office, Hungary (chair) European Court of Auditors National Audit Office, Malta National Audit Office, Denmark Accounts Chamber, Russian Federation February 2007 Table of Contents INTRODUCTION5 Achieving excellence in audit activity5 Glossary7 Chapter I: Leadership9 Leadership and Supreme Audit Institutions9 Leadership’s main factors for ensuring audit quality10 Chapter II: Strategy and Planning13 Strategic planning13 Operational planning14 Chapter III: Human Resource Management17 Human resource planning18 HRM policies and procedures18 Job descriptions18 Employee recruitment and selection18 Staff training and development19 Performance appraisals and recognition19 Employee remuneration and benefits20 Chapter IV: Building Quality into the Audit Process21 Audit standards21 Guidelines, procedures and methods21 Supervision and review22 Support22 Chapter V: External Relations25 Audited organisations25 Parliament and its committees26 Media and the general public27 International organisations and other SAIs27 Chapter VI: Continuous Development and Improvement29 Continuous review and monitoring29 Post-audit quality review30 Self-assessment of the organisation30 Other ways of continuous development and improvement within the organisation31 External opinions31 Concluding Remarks33 Reference Documents35 Collection of Questions37 Introduction 1. THE EUROSAI GOVERNING BOARD DECIDED TO DISCUSS AUDIT QUALITY DURING THE VII EUROSAI CONGRESS IN KRAKOW DUE TO BE HELD BETWEEN 2 AND 5 JUNE 2008. IT WAS ALSO AGREED UPON THAT THE SUBJECT OF THEME  I OF THE CONGRESS WOULD BE ‘ESTABLISHING AN AUDIT QUALITY MANAGEMENT SYSTEM WITHIN A SUPREME AUDIT INSTITUTION’. We will write a custom essay sample on Establishing an Audit Quality Management System or any similar topic only for you Order Now DISCUSSIONS ON THEME I WILL PROVIDE EUROSAI MEMBER INSTITUTIONS WITH INSIGHTS ON THE PRINCIPLES AND PRACTICES OF AN EFFECTIVE QUALITY MANAGEMENT SYSTEM. IN LINE WITH THIS OBJECTIVE, A GOOD PRACTICE GUIDE WILL BE DEVELOPED AND SUBMITTED TO THE VII EUROSAI CONGRESS FOR APPROVAL. 2. The purpose of this Principal Paper is to give an overview to EUROSAI members in the preparation of their respective country papers. EUROSAI member institutions should describe, in these papers, their individual audit quality management systems, including the key elements presented in this Principal Paper. Achieving excellence in audit activity 3. The Lima Declaration of Guidelines on Auditing Precepts lists the following specific objectives of auditing as being necessary for the stability and the development of states: †¢ the proper and effective use of public funds; †¢ the development of sound financial management; †¢ the proper execution of administrative activities; and †¢ the communication of information to public authorities and the general public through the publication of objective reports. From the point of view of stakeholders, the acceptance of the audit conclusions and recommendations depends on the trust in the Supreme Audit Institution (SAI) itself and the audit activities undertaken. Therefore, the SAI should seek to develop systems and methods to assure excellence in their work and outcomes. 4. The process of establishing, implementing and continuously developing a quality management system within an SAI can contribute to ensuring trust with stakeholders. The fundamental goal of setting up such a system is to guarantee consistent good quality of audit work and outcomes. An effective quality management system also leads to the development and maintenance of a comprehensive framework that regulates those factors and conditions that have a direct impact on audit activity. 5. An SAI is in a better position to deliver quality results if it has a properly managed quality management system in place. For a quality management system to function effectively, it is of utmost importance that standards, procedures and guidelines are appropriately defined at all control levels of an SAI. Furthermore, the characteristics that ensure excellence in audit work (namely significance, reliability, objectivity, relevance, timeliness, clarity, efficiency and effectiveness) must also be determined, monitored and ensured. Elements of the quality management system 6. The quality management system associated with the audit activity is composed of the following elements: †¢ Leadership is the key factor in developing the mission, vision, values, ethics and culture of the organisation and acting as role models of excellence. Strategy and Planning define how the organisation implements its vision and mission. This is achieved through the SAI’s strategies, policies, plans, objectives, targets and processes. †¢ Human resource management is one of the core components in the establishment of an integrated quality management system and is essential in the development of an internal culture based on quality, excellence and continuous improvement. †¢ Building quality i nto the audit process is vital to improve the credibility and performance of the SAI. It comprises elements (e. g. tandards, guidelines, procedures, methods, support) that ensure effective implementation, supervision and review in all phases of the audit work. †¢ External relations with stakeholders provide independent sources of information on audit quality, and form an objective basis for quality assessment of the audit activity of an SAI. †¢ Continuous development and improvement is a management approach that consistently ensures the high quality of audit results and the satisfaction of stakeholders through appropriate measures, established procedures and methods. Glossary |EXCELLENCE |OUTSTANDING PRACTICES IN MANAGING THE ORGANISATION AND ACHIEVING RESULTS BASED ON A SET OF FUNDAMENTAL CONCEPTS. | | |THESE INCLUDE: A RESULTS-ORIENTED APPROACH, STAKEHOLDER FOCUS, LEADERSHIP AND CONSTANCY OF PURPOSE, MANAGEMENT BY | | |PROCESSES AND FACTS, INVOLVEMENT OF PEOPLE, CONTINUOUS IMPROVEMENT AND INNOVATION, MUTUALLY BENEFICIAL | | |PARTNERSHIPS, CORPORATE SOCIAL RESPONSIBILITY. |LEADERSHIP |THE APPROACH ADOPTED BY LEADERS TO DEVELOP AND FACILITATE THE ACHIEVEMENT OF THE MISSION AND VISION; AS WELL AS | | |DEVELOP VALUES REQUIRED FOR LONG-TERM SUCCESS AND IMPLEMENT THESE THROUGH APPROPRIATE ACTIONS AND BEHAVIOURS. | | |LEADERS ARE PERSONALLY INVOLVED IN ENSURING THAT THE MANAGEMENT SYSTEM IS DEVELOPED AND IMPLEMENTED. | |MANAGEMENT SYSTEM |THE FRAMEWORK OF PROCESSES AND PROCEDURES USED TO ENSURE THAT THE ORGANISATION CAN FULFIL ALL TASKS REQUIRED TO | | |ACHIEVE ITS OBJECTIVES. |MISSION |A STATEMENT THAT DESCRIBES THE PURPOSE OR â€Å"RAISON D’ ETRE† OF AN ORGANISATION. IT DESCRIBES WHY THE BUSINESS OR | | |FUNCTION EXISTS. | |PROCESS |A SET OF ACTIVITIES THAT TRANSFORMS INPUTS INTO OUTPUTS OR OUTCOMES, THEREBY ADDING VALUE. | |QUALITY |THE DEGREE TO WHICH A SET OF INHERENT CHARACTERISTICS OF AN AUDIT FULFILS REQUIREMENTS. THESE CHARACTERISTICS | | |INCLUDE: | | |Significance: The audit subject should be important and adequately significant. The audit subject can be | | |significant from various aspects. For instance, the impact of the performance of the audited area, organisation, | | |activity or project can be considerable on the society or on major policy issues. You read "Establishing an Audit Quality Management System" in category "Essay examples" | | |Reliability: Audit findings and conclusions should accurately reflect actual conditions of the audit being carried| | |out and are in compliance with established standards and procedures. All assertions included in the audit report | | |should be adequately supported by sufficient and appropriate audit evidence. | | |Objectivity: An audit should be performed in an impartial and fair manner without favour or prejudice. The | | |assessment and opinion of auditors should be based exclusively on facts and on sound analysis of, or comparison | | |with, requirements and criteria stipulated by legal regulations or defined in any other ways. | |Relevance: The audit plan  /  programme should properly address – in accordance with the audit objectives – all | | |elements needed for the successful completion of an audit. In the course of the execution of an audit, all | | |provisions of the audit plan  /  programme should be appropriately and completely implemented. | | |Timeliness: Audit results (audit reports and qualifying opinions) should be delivered at an appropriate time. This| | |may involve meeting the deadline stipulated by legal regulations or – in a wider sense – it may mean that audit | | |results are delivered when they are needed for a policy decision or when they are the most useful in correcting | | |management weaknesses. | | |Clarity: Audit observations, findings, and conclusions included in the audit report should be presented in a clear| | |and concise manner. It also means that an audit report should be well arranged and logically structured. Audit | | |findings, conclusions, and recommendations should be introduced in a way that is brief and easily understandable | | |for the users of the audit results, such as members of Parliament and other executives who may not be experts of | | |the audited subject but may need to act taking the content of the audit report into account. | | |Efficiency and effectiveness: Resources utilised during the audit should be proportional to the achieved results. | |Audit results should have appropriate impact in order to prevent and correct discrepancies and material errors, | | |enhance performance, and to improve management and regulation systems. | |Quality assurance |Policies, systems and procedures established by SAIs to maintain a high standard of audit activity. Quality | | |assurance is process-centric aiming at the future development of the quality of audit and at the elimination of | | |shortcomings. It deals with all steps and techniques that auditors must follow to assure high audit quality and to| | |provide potential ways of strengthening or improving quality in the audit activity. | |Quality control |Requirements applicable to the day-to-day management of audit assignments. Quality control is product-centric in | | |the course of which an SAI intends to fulfil quality requirements. It attempts to make sure that the results of | | |audit are what were expected. |Quality Management |All activities of the overall management function that determine the quality policy, objectives and | | |responsibilities, as well as their implementation (through e. g. quality planning, quality control, quality | | |assurance and quality improvement) within the quality system of the SAI. | |Quality management |The planned activities of an organisation that are carried out in order to regulate and improve its processes for | |system |the better fulfilment of the needs of its stakeholders and to im prove the efficiency of operations. |Quality policy |The overall intentions and direction of an organisation related to quality as formally expressed and documented by| | |the SAI. | |Review |There are two types of reviews: | | |Cold (ex post) reviews are the essence of the posteriori quality assurance function and are undertaken on a test | | |basis once audits have been closed. | | |Hot (real time) reviews are those procedures (e. g. upervision, working paper review) that are required by SAIs | | |for the implementation of the quality control process during the course of the audit. Responsibility for the | | |quality control starts with the individual auditor and then passes through the hierarchy. | |Stakeholders |Those who have an interest, whether financial or other, in the activities and decisions of the organisation, for | | |example, citizens, clients, employees, the general public, inspection agencies, the media, suppliers, etc. The | | |Government represented by elected (or appointed) leaders and public organisations are also stakeholders. | |Vision |A statement that describes how the organisation expects to be in the future. This includes what an organisation | | |wants to do and where it wants to go. | Chapter I: Leadership 1. MANAGEMENT CONCEPTS IDENTIFY LEADERSHIP AS ONE OF THE KEY FACTORS FOR ENSURING QUALITY, IN PARTICULAR FOR ORIENTING THE ORGANISATION TOWARDS RESULTS AND FOR ACHIEVING COST-EFFECTIVENESS. . Leadership styles are well conceptualised and studied in the private sector domain. In the public sector, there is an increased interest in leadership and how it could contribute to increasing efficiency and accountability. Current prospects in public management models (e-government, PPP, etc. ) continue to stress the role of leadership in driving the modernisation of the public organisations. 3. Various internationally accepted documents highlight the importance of leadership: Principle 2 (Leader ship) of ISO 9000:2000 Quality Management Principles states that: â€Å"Leaders establish unity of purpose and direction of the organisation. They should create and maintain the internal environment in which people can become fully involved in achieving the organisation’s objectives†. †¢ The European Foundation for Quality Management (EFQM) Excellence Model, considers that â€Å"Excellence is visionary and inspirational leadership, completed with consistency of purpose. Excellent organisations have leaders who set and communicate a clear direction for their organisation†. The Common Assessment Framework (CAF) places leadership as one of the five ‘Enablers’ criteria which determine how an organisation performs. 4. The aim of this Chapter is to present how leadership has been considered in the context of SAIs, and to identify the main features of leadership that contribute to enhance audit quality. Leadership and Supreme Audit Institutions 5. SAI s have followed the general trend of reform of the public sector, although with some delays and with different degrees in the introduction of innovative measures. This is due, in particular, to the constitutional position of such institutions and to the inherent characteristics of the audit function in the public sector. During this reform process within SAIs, they should have taken into account essential leadership features such as: independence, relationships with Parliament and government, ethics, communication, etc. These are already considered in the Lima Declaration of Guidelines on Auditing Precepts, as well as the INTOSAI Code of Ethics and Auditing Standards. Some SAIs have recently undertaken self-assessment and peer-review exercises, within this context, in the course of which leadership has been the subject of detailed evaluation and concrete proposals for improvement. 6. According to the International Standards on Quality Control (ISQC-1) issued by the International Federation of Accountants (IFAC) in the Handbook of International Auditing, Assurance, and Ethics Pronouncements the quality control system of the SAI should include policies and procedures addressing (among other elements) leadership responsibilities for quality. These policies and procedures should be designed to promote an internal culture based on the recognition that quality is essential in performing engagements; and to require the Head of the SAI or, if appropriate, the decision-making board of the SAI, to assume ultimate responsibility for the quality control system. The internal culture is promoted by setting example, communication, recognition and rewards of quality and by ensuring that responsibility is assigned to persons who have an appropriate experience, ability and authority. . A document on Audit Quality issued by the Audit and Assurance Faculty of the Institute of Chartered Accountants in England Wales, identifies leadership as one of the major factors driving audit quality. Leaders need to support audit quality and promote a quality culture throughout the organisation. They have to ensure that they communicate the importance they attach to the issue to their staff and their stakeholders. The key aspects of good leadership are setting the strategies and objectives; recognising the commonality of commercial and professional approaches; ensuring the organisation will deliver the required quality; setting the right tone at the top; and ensuring that quality is consistently communicated. 8. The Guidelines on Audit Quality, adopted in December 2004 by the EU Contact Committee, refer to the need to develop leadership and management skills and proficiencies in connection to human resources. Leadership’s main factors for ensuring audit quality 9. Although there are different types of SAIs, it is possible to identify some common factors determining how leadership within an SAI is designed and exerted for ensuring audit quality and excellence. These factors are as follows: †¢ Give a direction to the organisation: develop and communicate vision, mission and values. This involves, among others, translating the SAIs’ mandate into vision and mission statements; establishing a value framework and codes of conduct; setting strategic and operational objectives and actions; involving stakeholders in these processes; adjusting to changes in the external environment; and communicate to employees and stakeholders. †¢ Develop and implement a system for managing the organisation. This embraces developing organisational structures and processes in accordance with the institutional status of the SAI, with the tasks of the organisation and with the expectations of the stakeholders; defining appropriate management levels, functions, responsibilities and autonomy; developing and agreeing on measurable objectives and goals for all levels of the organisation; giving direction on output and outcome targets; developing a system of operational targeting or performance measuring in the organisation. †¢ Motivate and support the people in the organisation and act as a role model. This factor includes: leading by example; demonstrating personal willingness to change by accepting constructive feedback and suggestions; acting in accordance with established objectives and values; keeping employees informed about significant issues; supporting employees to help them attain their plans and objectives in support of organisational objectives; stimulating and encouraging the delegation of responsibilities; encouraging and supporting employees to make suggestions for innovation and improvement and to be proactive in their daily work; encouraging mutual trust and respect; stimulating training and improvement activities; recognizing and rewarding the efforts. †¢ Manage the relations with politicians and other stakeholders with due regard to the SAI`s independence. This will involve: maintaining proactive and regular relations with the political authorities of the executive and legislative areas; developing partnerships and networks with important stakeholders; seeking public awareness, reputation and recognition of the SAI; developing the concept of marketing (product and service targeted); taking part in the activities of professional associations and representative organisations and interest groups. 10. Good leadership must be exerted by every person in the organisation who has assumed responsibilities and has a manager position. Enduring characteristics of leaders include honesty, integrity, enthusiasm, confidence, tolerance, professional competence. They should also be forward-looking, proactive to change, and committed to excellence. They should integrate these characteristics into the day-by-day practice of the organisation: from setting strategy plans and work programmes to reporting results; from directing and supervising to reviewing. 11. How leadership is defined and exerted is a determinant for assuring the benefits, and thus for ensuring audit quality in SAIs. Benefits of good leadership are: †¢ clarity of purpose and direction within the organisation; †¢ clear identity for and within, the organisation; †¢ a shared set of values and ethics; †¢ consistent and role model behaviour throughout the organisation; †¢ a committed, motivated and efficient workforce; and †¢ confidence in, and within, the organisation, even in turbulent and changing times. QUESTIONS 1. Has the activity of leaders been assessed (either internally or externally)? Which are the main difficulties encountered, lessons learned and main benefits identified for the institution? Which are the concrete measures undertaken to improve leadership? Have you identified tangible improvements in the audit quality in this area? 2. Has the activity of the management of the SAI to motivate staff and to encourage mutual trust and respect been satisfactory? Have you identified tangible improvements in the audit quality in this area? Which are the main difficulties encountered, lessons learned and main benefits identified for the institution? Chapter II: Strategy and Planning 1. AN SAI SHOULD FOCUS ITS ACTIVITIES ON RESPONDING TO CHALLENGES OF THE CHANGING ENVIRONMENT AND ON WEIGHING DUTIES TO BE ABLE TO FULFIL ITS MANDATE IN A RELIABLE AND SUCCESSFUL MANNER BY EFFICIENTLY UTILISING ITS RESOURCES, WHILE MEETING QUALITY REQUIREMENTS. THE STRATEGY OF AN SAI IS AN ACTION PLAN COVERING SEVERAL YEARS TO ACHIEVE THE OVERALL OBJECTIVE OF THE ORGANISATION. 2. This Chapter sets out how an SAI should implement its mission and vision, and how it is supported by its strategy, relevant policies, plans, objectives, targets and processes. 3. References are made to the importance of strategy and planning in the international literature on auditing. The INTOSAI Code of Ethics and Auditing Standards provide general guidelines stating that the SAI needs freedom to set priorities and programme its work in accordance with its andate; and the SAI should give priority to any audit tasks which must be undertaken by law and assess priorities for discretionary areas within the SAIâ⠂¬â„¢s mandate. 4. The Guidelines on Audit Quality adopted in December 2004 by the EU Contact Committee give further guidance on the structure of planning. They suggest different levels of planning, such as mission and vision statements, corporate plans, strategic plans and operational plans. 5. According to the Common Assessment Framework (CAF) strategy and planning is one of the main aspects requiring consideration in organisational analysis. Within strategy and planning a list of criteria is provided identifying the main issues that need to be taken into account during the assessment process. Strategic planning 6. An SAI should formally express its overall intention and direction related to quality, i. e. quality policy. The top management of an SAI should ensure that the quality policy of the organisation is in line with the mission and vision of the SAI. The quality policy should also reflect the SAI’s top management commitment to quality and how they intend to demonstrate their utmost to ensure the excellence and continual development of the audit work and outcomes. 7. The strategy of the SAI should identify and analyse the main trends, set out objectives of the organisation, define specific areas of particular focus and underlying reasons, as well as provide a framework for the management and allocation of resources. It should address internal culture, structure and operations (in both the short and the long term) taking account of the priorities, direction and needs of the various stakeholders. The strategy should also reflect the SAI’s approach to implementing modernisation and change management processes. 8. The top management of an SAI is responsible for implementing the strategy, ensuring necessary conditions and defining tasks, relevant schedule and competences. It should also monitor and evaluate the implementation of objectives and tasks, and make the necessary decisions. 9. Strategic planning also includes risk assessment since there are several factors constituting threat to the excellence of the audit work and outcomes. An SAI should consistently strive to identify and evaluate these factors in order to develop proper tools, procedures, and activities for managing and minimising risks. The credibility of an SAI could be undermined without identifying, assessing and managing risks. 10. The top management of an SAI develops and applies audit standards, approaches and procedures for the management of risks in order to ensure that †¢ audit activity is carried out in compliance with legal regulations; †¢ effective and efficient utilisation of resources are considered; †¢ tasks and competences are clearly defined in all working processes; and †¢ the various needs of stakeholders are taken into account. 11. In order to ensure the high quality of strategic planning a database including information relevant to audit tasks should be established and maintained; †¢ criteria to select and prioritise audit tasks should be set and followed; †¢ methods to measure the performance of the organisation at all levels should be developed and applied; and †¢ the strategy should be reviewed and updated on a regular basis by assessing risks associated with changes in the external and internal environment and identifying critical factors for success. Operational planning 12. The relationship between strategic and operational planning should be created by audit directives. Concentrating on essential and timely problems, and the fields bearing the greatest risks, the directives promote the implementation of the strategy. 13. The SAI should ensure through its operational planning activities that †¢ its mandate is fulfilled; †¢ the audit work focuses on high risk and significant areas, institutions, operations or projects; †¢ available resources are effectively utilised; and †¢ the audit work is performed satisfying quality requirements. 14. Priorities set in the strategy, the result of materiality and risk assessments, the expected output and outcome, as well as available resources should be considered during the operational planning process. In the course of assessing risk, emphasis should be put on examining the complexity, costs, contradictory opinions relevant to the individual audit task. Expected impacts of the given audit, experiences of previous audits carried out in this field, and the auditability of the audit subject should be also taken into account during the selection of individual audit tasks. 15. The process of operational planning should be periodically reviewed and evaluated for the purposes ensuring the high quality of the audit work. This activity should be carried out on the basis of uniform approaches and methods. 16. It should be examined whether the planning has been based on valid professional judgements and covers all significant matters. It also should be considered whether the planning activity has been carried out by the competent personnel; deadlines have been met; and the audit work has been appropriately documented. QUESTIONS 1. How is risk assessment undertaken to ensure appropriate strategic decision-making? Are these processes documented? 2. What are the methods, techniques, tools and procedures available within your SAI to ensure the implementation of its strategy? 3. What kind of document(s) does your SAI prepare in the course of the operational planning process? Please, provide a short description of this/these document(s). Chapter III: Human Resource Management 1. KEY TO THE ACHIEVEMENT OF AUDITS OF HIGH QUALITY IS THE ABILITY OF AN SAI TO ATTRACT, DEVELOP, UTILISE, REWARD AND RETAIN THE REQUIRED NUMBER OF STAFF AND THE RIGHT ‘MIX’ OF COMPETENCIES, EXPERIENCE AND SKILLS. HUMAN RESOURCE MANAGEMENT (HRM) IS A CORE COMPONENT IN THE ESTABLISHMENT OF AN INTEGRATED QUALITY MANAGEMENT SYSTEM AND IS ESSENTIAL IN THE DEVELOPMENT OF AN INTERNAL CULTURE BASED ON QUALITY, EXCELLENCE AND CONTINUOUS IMPROVEMENT. 2. The purpose of this Chapter is to outline the significance of HRM and to provide a list of related measures that should be in place to achieve high standards of quality and excellence throughout the audit process. 3. The importance of HRM in creating an environment conducive of high quality, the attainment of ethical standards and continuous improvement within the SAI is highlighted in the principal international guidelines and standards applied to government auditing and audit quality: Lima Declaration of Guidelines on Auditing Precepts and INTOSAI Code of Ethics and Auditing Standards; †¢ International Standards on Quality Control (ISQC-1) issued by the International Federation of Accountants (IFAC) in the Handbook of International Auditing, Assu rance, and Ethics Pronouncements; and †¢ Guidelines on Audit Quality adopted in December 2004 by the EU Contact Committee. 4. These documents underscore the need for establishing policies and procedures for the recruitment of employees with suitable knowledge and experience, and to define the basis for the advancement staff. They also stress that employees should be trained and developed to perform their tasks effectively. 5. As part of its overall management system, an SAI should therefore have a professional human resource function to ensure a well-trained, motivated and experienced personnel that can support the achievement of the organisation’s vision, core values and strategic goals. 6. Overall, HRM is concerned with the management of human capital, people, and culture within an organisation. The following are some of the major sub-elements of the human resource function: a) The formulation and implementation of human resource strategies and plans that are aligned with the SAI’s overall strategy. These should be integrated into the organisation’s operational framework and the quality management system; b) The establishment of HRM policies and procedures; ) Job descriptions and the determination of the resources and competencies required to match current and future organisational requirements; d) Recruitment and selection of personnel; e) Staff training and continuous development; f) Performance appraisals and recognition; g) Employee remuneration, allowances and benefits; and h) The systematic monitoring and review of all HRM activities to ensure effectiveness, transparency, coherence and consistency in their implementation across the organisation, as well as to continually identify and develop opportunities for improvement. Human resource planning 7. A fundamental role of the HRM function is human resource planning. This is the process by which an SAI attempts to ensure that it has the right number of qualified people in the right place at the right time. This is done by reviewing and comparing the present supply of employees and skills with the organisation’s projected demand for human resources and competencies. The outcome is the design of appropriate short-term and long-term initiatives and programmes that aim to ensure that the forecasted human resource requirements are met. Effective human resource planning generally also leads to a more effective and efficient use of staff, and more satisfied and better trained employees. HRM policies and procedures 8. HRM policies are general statements which serve to guide decision-making. Normally these policies are put in writing and communicated to all management and staff. Their purpose is to reassure employees that they will be treated fairly and objectively. They also help managers to resolve problems and take quick, defensible and consistent decisions. 9. HRM procedures are written documents that describe, in greater detail, the routine procedures to be followed for a specific operation or activity. Consistent application of an approved HRM procedure ensures conformance to and consistency with the SAI’s established practices and improves credibility and defensibility. Documented procedures also serve as resources for training and for easy reference to established practices. 10. To ensure high standards of quality management, an SAI should create and maintain policies and procedures concerning, e. g. the recruitment and selection of staff, the system for the promotion and the advancement of employees, the maintenance of personnel records, the organisation of training, staff development, as well as performance appraisals. Job descriptions 11. A job description defines a job in terms of specific duties and responsibilities. It also identifies the competencies and qualifications required to perform the role professionally. 12. The carrying out of job analysis, as well as the creation and maintenance of job descriptions is critical for determining which duties and responsibilities should be grouped together, as well as for matching staffing requirements. Ultimately, this ensures the delivery of high quality audits. Employee recruitment and selection 13. The recruitment and selection process is one of the important elements of successful HRM and should be transparent and fair. Effective recruitment and selection practices can have significant positive impacts on the SAI; whereas poorly designed and executed practices will have both short-term and long-term negative impacts. †¢ Recruitment incorporates the various efforts and activities undertaken to seek and attract a sufficient pool of top quality candidates. A job vacancy can be filled from within or from outside the SAI. Methods include internal calls for applications and external advertising in the media. †¢ An effective recruitment process will bring an adequate supply of top quality prospects, an effective selection system involves a systematic chain of activities that lead to a quality selection decision. Key to the selection process is the clear definition of the criteria that identifies those candidates that are most likely to perform successfully in the job. Methods that can be used to screen candidates include tests, job simulations, interviews, medical examinations and probationary periods. 14. As audit is a profession that relies on the competencies and personal qualities of employees, candidates should be thoroughly screened and tested for key attributes such as integrity, objectivity, rigour, scepticism, perseverance and robustness. 15. Moreover, if work is outsourced or external experts are engaged, due care should be exercised to ensure of their competencies for the job and that there are no conflicts of interests. Staff training and development 16. The development of a quality management system also requires an organisational culture that is receptive to ongoing learning. Changes, such as those in technology or in audit techniques, mean that an organisation is continually faced with situations that require continuous learning. SAIs should have appropriate training plans and staff development systems in place to help employees to substantially enhance their knowledge and skills, as well as learn how to improve their performance. 17. The methods of training programmes are various. These include: induction courses; on-the-job training; continued professional development (CPD), external courses and international seminars. In addition, in-house training in, for example, the technical aspects of audit, the government environment or in the requirements of the audit methodology should also be undertaken. The management of training incorporates training needs assessments, the design of training programmes and learning materials, training budgets, coordination and delivery, as well as the systematic review and evaluation of training. 18. Staff and career development programmes involve matching employees’ interests and career aspirations with the present and future needs of the SAI. These programmes can be used to increase motivation, prepare employees for more senior positions and encourage staff retention. Moreover, employees should have access to counselling and guidance. 19. Apart from being well-trained and technically competent, it is also vital to ensure that employees perform their duties honestly, and that the audits are free from any conflicts of interest or other impediments to a fair and objective appraisal. A code of ethics and measures to ensure conformity should be established by the SAI. Reference to the INTOSAI Code of Ethics should also be considered. Performance appraisals and recognition 20. Besides informal day-to-day monitoring and guidance, management can use a formal and structured performance appraisal system to: †¢ define clear and measurable performance targets for each employee; †¢ systematically document individual employee performance and technical skills; †¢ determine how well individual employees are doing their jobs, including identifying their respective constraints, as well as their strengths and opportunities for improvement; †¢ communicate constructive feedback in a timely, accurate and clear manner; and †¢ agree on individual development plans for performance improvement. 21. The information generated by the performance appraisal process can be used for: awarding bonuses; for identifying mentoring and training needs; and for making decisions related to promotions or terminations. 22. A well designed and implemented performance appraisal system is a powerful tool for influencing employee behaviour and can be effectively used to develop a quality-driven culture. For this to occur, the performance appraisal must be a constructive and dynamic process. Employee remuneration and benefits 23. Employee remuneration and benefits refer to the base salary, bonus, incentive payments and allowances. Remuneration can be effectively used to attract and keep the desired quality and mix of employees, as well as to enhance job satisfaction and to motivate employees to improve the quality of their outputs. 24. An SAI should deal with the issue of offering and maintaining a competitive remuneration package that will enable the SAI to attract, retain and motivate a capable staff, as well as with the issue of equality, which means all employees should be remunerated in proportion to their efforts and responsibilities. Both issues should be carefully managed as strong employee motivation is vital to the success of a quality management system. QUESTIONS 1. Has your SAI developed documented HRM policies and procedures, including a Code of Ethics? If yes, list the main areas covered by these documents. 2. Has your SAI developed and maintained an annual training plan? If yes, outline the training methods used by your SAI to develop employees. How do you evaluate completed training events? 3. Do you have a performance appraisal system in place? Describe how the system is used to enhance performance. Chapter IV: Building Quality into the Audit Process 1. THE PURPOSE OF AN SAI’S QUALITY MANAGEMENT SYSTEM IS TO PROVIDE REASONABLE ASSURANCE THAT EACH AUDIT EXAMINES SIGNIFICANT MATTERS AND THAT THE RESULTS OF THE AUDIT PROVIDE TRUE AND FAIR PICTURE ON THE MATTERS UNDER CONSIDERATION. ACHIEVING AND MAINTAINING HIGH QUALITY THROUGHOUT THE AUDIT PROCESS IS ESSENTIAL, IF AN SAI WISHES TO IMPROVE ITS CREDIBILITY AND PERFORMANCE. IMPROVING AUDIT QUALITY REQUIRES A SYSTEMATIC APPROACH WITHIN THE SAI. THUS, SAIS NEED TO PROCEED METHODICALLY AND IN AN ORGANISED WAY TO DETERMINE EACH QUALITY ISSUE ON A CONTINUOUS BASIS. 2. Key to the achievements of excellence is the ability of an SAI to establish systematic audit processes that support the auditor in carrying out audits of high quality. In order to ensure high quality, the SAI should develop its own standards in compliance with internationally recognised standards, as well as guidelines, procedures and methods that serve as a basis of reference when carrying out supervision and review during the audit process. Moreover, the SAI should facilitate that the auditors use these instruments, and provide them with sufficient support. 3. The aim of this Chapter is to outline the significance and describe the key elements of building quality into the audit process. Audit standards 4. The SAI should ensure audit quality by using the INTOSAI or other international standards (e. g. IFAC) in all matters that are deemed material. When applying these standards, the SAI should also take account of the national legal framework and other circumstances given in its own country. 5. The SAI should strive to elaborate its own standards in compliance with international standards. The SAI should ensure that its standards are up-dated on a regular basis taking into consideration the developments in the field of the international audit profession, as well as its own audit experiences. Guidelines, procedures and methods 6. Guidelines, procedures, and methods should be developed to guide the auditor in carrying out audits of high quality. These will ensure that the audit activity is compliant with standards. The SAI should assure that these instruments are integrated into all phases of the audit process (i. e. planning, execution, reporting and follow-up). 7. In addition, the auditor should plan the audit in a manner which ensures that an audit of high quality is carried out in an economic, efficient and effective way and timely manner. During the execution of the audit, a key challenge is to establish a common understanding among auditors on the methods to be used, as well as the data and information that constitute relevant, sufficient and reliable audit evidence. Criteria should also be set by the SAI for audit reports. These criteria should be complete, accurate, objective, clear, and concise. At follow-up stage, the auditor should take appropriate steps to determine what action, if any, the audited organisation has taken to resolve the problems disclosed in the audit report, what effect such action(s) may have had and how planning of future audits is effected. In order to fulfil the mentioned objectives, guidelines, procedures and methods should be available to encourage actions leading to high quality and discourage or prevent actions that might impair quality. 8. An important step is the establishment of systems to assure that the appropriate quality controls are actually implemented. 9. The development of reliable guidelines, procedures and methods can be centralised in an independent methodology unit staffed by specialised staff members. Consideration should also be taken to involve auditors in developing and updating guidelines, procedures and methods through e. g. an electronic method toolbox. These toolboxes might contain a list of the various methods, their strengths and weaknesses along with examples of how the methods can be applied in the different types of audit tasks. 10. It can be useful if qualified staff members are designated as experts to each of the guidelines, procedures and methods in order to assist auditors in application. This might ensure that the selection of guidelines, procedures and methods is adjusted to the needs of the auditors. Supervision and review 11. To ensure that quality is built in to the audit process, the work of the audit staff at each level and audit phase should be properly supervised. Documented work should also be reviewed by the management or a senior auditor. 12. Supervision is essential to ensure the fulfilment of audit objectives and the maintenance of the quality of the audit work. Supervision is closely related to the management of audit staff to whom work is delegated and is carried out by senior managers or auditors. Supervision should also cover the methodologies used and the outcomes of the audits. Supervision should ensure that: †¢ the audit is carried out in accordance with the auditing standards and practices of the SAI; †¢ the audit plan and action steps specified in this plan are followed; †¢ working papers contain evidence adequately supporting all findings, conclusions and recommendations; and †¢ the auditor achieves the defined audit objectives. 13. Review should be carried out prior to the formulation of conclusions and the completion of the report. Review should ensure that: all evaluations and conclusions are soundly based and supported by competent, relevant and reasonable audit evidence; †¢ all material errors, deficiencies and unusual matters have been properly identified and documented; and †¢ changes and improv ements necessary to the conduct of future audits are identified, recorded and taken into account in later audit plans and in staff development activities. Support 14. Audit staff may need different kinds of support to perform their tasks in order to ensure audits of high quality. An SAI may make various support functions available to the staff, e. g. access to internal and external experts, supplementary training or electronic support systems. 15. The use of internal and external experts is one way of supporting the staff in their work. An auditor may be in a situation where specialist support within a specific area is required, for instance legislation, economy or statistics. To ensure the high quality of work, the SAI may provide the auditor with access to a special department, office or individuals holding the requested expertise. 16. The auditor may also be in a situation where the specialist support required is not available within the SAI. In such cases, the SAI can seek support from external specialists with due care being taken to ensuring the quality of performance. Obtaining advice from an external expert does not relieve the SAI’s responsibility for the quality of audit opinions or conclusions. 17. The SAI may also make use of support concerning specific audit areas provided by auditors employed by other SAIs. 18. Another important way of ensuring high quality in the audit process is to keep the knowledge and skills of staff updated at all times. An SAI should make sure that auditors are offered the opportunity of supplementary training. The supplementary training may consist of introductory programmes, technical and managerial training. 19. Introductory programmes are designed to help newly recruited auditors adapt to the working methods of the SAI. These programmes are typically provided within the organisation. 20. Technical training is intended to equip the auditor with the methodological knowledge and skills needed to plan, execute and report an audit on a high quality level. 21. Managerial training is intended to enable the auditor to manage and supervise an audit team. Technical training and managerial training may either be provided within the organisation or by external professional organisations. 22. Supplementary training can also take the form of job rotation for a limited time period or an opportunity to participate in other types of audit work. 23. A computerised support system has the potential to increase the elements that provide more value to the audit process (e. g. quality, productivity, structure). It should also decrease the elements that provide less value (e. g. electronically filed working papers in replacement of paper files). This is based on the assumption that the computerised support system is designed and customised to the needs of the SAI. The system should enable the auditor to improve audit planning as it facilitates the assessment of risk and materiality. The computerised system should also contribute to ensure that each audit is carried out in accordance with updated standards, guidelines and good practice. This is achieved by making these documents easily available and by enhancing knowledge sharing (e. g. risk analysis, good practice) amongst audit staff. 24. It is also important to stress the fact that a computerised support system is beneficial only if it is tailored to the SAI and the staff is offered appropriate training in the use of the system. In addition to this, the benefit of the system depends on the users’ acceptance and actual use of the system. The acquisition and implementation of an electronic system is likely to be costly at first. In order to lower the cost the SAI is advised to use the experience achieved by other SAIs. QUESTIONS 1. How do you ensure that your own standards comply with INTOSAI or other international standards? ;;; 2. What kind of quality control tools have you integrated in the various stages of the audit process? 3. Does your SAI have written procedures to ensure that adequate support is provided to auditors? Briefly explain the type of support that is provided. Chapter V: External Relations 1. EXTERNAL RELATIONS PLAY AN IMPORTANT ROLE IN THE AUDIT QUALITY MANAGEMENT SYSTEM. AN SAI KEEPS REGULAR CONTACTS WITH STAKEHOLDERS THROUGH THE PUBLICATION OF AUDIT CONCLUSIONS AND RECOMMENDATIONS. STAKEHOLDERS ALSO EXPRESS THEIR OPINION ON THE SIGNIFICANCE AND QUALITY OF CONDUCTED AUDITS. 2. External relations are an important independent source of information on audit quality. They can also provide an objective basis for quality assessment of SAIs’ audit activity. 3. External relations are an important element of the audit quality management system of an SAI and play a significant role in improving audit activity. The aim of this Chapter is to define the framework and characteristics of these relations. 4. The importance of external relations are underlined in the following international documents: †¢ According to the Common Assessment Framework, public organisations are required to manage complex relationships with other organisations in public and private sectors as well as the general public. The successful management of these relationships may be crucial to success in achieving organisational goals. †¢ Principle 8 (Mutually beneficial supplier relationships) of ISO 9000:2000 Quality Management Principles refers to the mutually beneficial relationship of an organisation and its suppliers (i. e. stakeholders) that enhance the ability to create value for both parties. The Guidelines on Audit Quality adopted in December 2004 by the EU Contact Committee proposes that SAIs should devote time and attention to strengthening external relations with their stakeholders in order to enhance overall effectiveness. 5. Stakeholders who provide feedback to SAIs are: †¢ audited organi sations; †¢ Parliament and its committees; †¢ media and the general public; and †¢ scientific institutions and other professional organisations, institutions of higher education, and private audit companies. 6. The SAI should establish and maintain continuous, positive and constructive relationships with the users of its audit reports and other stakeholders. Relations with the users of audit reports provide SAIs with the opportunity to evaluate the impact on the audited activity and to determine whether the SAI’s audit work is efficient and effective. 7. Constructive feedback from stakeholders can also provide strong justification to improve audit quality and promote continuous development of the professional activity of the SAI. Audited organisations 8. The SAI can obtain external feedback on its audits from audited organisations by undertaking surveys on issues such as the quality of conducted audits, their usefulness for the audited organisation and the relevance of the SAI’s recommendations. 9. Surveys can be carried out on completion of particular audits and on approval of the audit reports. These can also be undertaken at regular intervals on a series of audits. 10. It is better to conduct surveys in a standard form, e. g. by using questionnaires. Questionnaire responses provide a beneficial insight of the opinions of stakeholders on the auditors’ performance, as well as on audit quality. In addition, stakeholders’ views should be considered an important source of information, together with the data collected from internal units, when assessing audit quality. 11. A good practice is to prepare a report based on the results of the surveys carried out. These reports are summary of external assessments on the quality of the SAI’s work. 12. The SAI should obtain information about the impact that audit results had on the activities of audited organisations. This can be done by checking the measures undertaken in response to the recommendations. 13. Reviews on the implementation of recommendations encourage the mutual feedback between the SAI and the audited organisations on the development of public management. This also enhances the efficient utilisation of public funds. These reviews are particularly useful to assess the efficiency of the SAI’s work. 14. Information about the impact of the SAI’s recommendations on the efficiency of the audited organisation’s activity can also serve as a basis for the assessment of the SAI’s performance. 15. These assessments can be measured by using qualitative or quantitative indicators. 16. SAI recommendations can have an impact on the auditees’ activities through e. g. : the enhancement of the efficient and cost-effective utilisation of public funds, the improvement of the quality of the audited organisations’ activities, the improvement of the operation of the system of public finances, etc. Parliament and its committees 17. The Head of SAI might communicate with the members of Parliament on a permanent basis, as well as conduct meetings in order to discuss their point of view on different aspects of the SAI’s activities. This should be undertaken with due regard to the SAI`s independence. 18. The relationship of the SAI with Parliament can have the following forms: participation of the SAI during sessions of Parliament and its committees; †¢ response to requests or proposals from Parliament to conduct audits; †¢ joint meetings with the relevant parliamentary committees to discuss audit reports; †¢ participation in special parliamen tary hearings, during which resolutions and recommendations can be adopted to curtail revealed shortcomings; and †¢ provide replies to enquires of members of Parliament on the results of completed audits. Media and the general public 19. Relationship with the media and the general public can be implemented in several ways, e. g. by publishing audit reports or annual activity reports, holding press conferences and posting information on the SAI’s website. 20. The media should also be monitored to obtain external information on the quality of audits and the overall activity of the SAI. Stakeholders use these channels of communication to express their views and opinions. Scientific institutions, and other professional organisations, institutions of higher education, and private audit companies 21. External experts of scientific institutions, other professional organisations, institutions of higher education as well as private audit companies can provide feedback on how SAIs can achieve excellence. 22. The relationship of SAIs with scientific institutions and institutions of higher education should be carried out on the basis of agreements. 23. External quality assessments of audit activities carried out by external experts (i. e. eer reviews) can be conducted periodically or on a regular basis. Such assessments should be agreed upon with the SAI. 24. During audits, SAIs can collaborate with private audit companies. In such cases, it is important to highlight major benefits and shortcomings. International organisations and other SAIs 25. In order to keep abreast with new audit methodology and techniques on a regular basis, an SAI can conduct bilateral and multilateral cooperation with professional international organisations, as well as with SAIs of other countries. 26. Comparative analyses of the activities of various SAIs could serve as a good basis for improving the quality of the SAI’s own audit work. 27. A peer review carried out by another SAI can also be a form of assessing the quality of the SAI’s audit activity. The partner institution should analyse the SAI’s structure and methods of work. The review should propose measures aimed at increasing the efficiency of the audit activity of the SAI. 28. Active participation in the activities of committees and working groups of INTOSAI and EUROSAI can also help the SAI to develop professionally. 29. Moreover, joint audits with other SAIs can contribute to the development of audit approaches, methods and techniques. Such collaboration can ultimately lead to the improvement of audit quality and the harmonisation of audit methodology. QUESTIONS 1. Who are the direct users of the audit reports of your SAI? Indicate external sources from which you obtain information on audit quality and the overall audit activity of your SAI (with special regard to the forms of communication with the Parliament). How do you use these pieces of information in evaluating the quality of your audit activity? 2. Does your SAI perform monitoring of external opinion on audit quality? If yes, what are the methods applied for collecting data? How are the results of data analysis used? 1. Does your SAI use any forms of feedback from the audited organisations with regard to the audit results? If yes, indicate them and give concrete examples of the impact of such feedbacks on the audit quality of your SAI. 2. Chapter VI: Continuous Development and Improvement 1. CONTINUOUS DEVELOPMENT AND IMPROVEMENT IS A MANAGEMENT APPROACH THAT INVOLVES CONSTANTLY SEARCHING FOR WAYS TO IMPROVE AND ENHANCE PROCESSES, PRODUCTS AND SERVICES OF AN ORGANISATION. IT ALSO COMPRISES THE REVIEW OF PERFORMANCE ON A REGULAR BASIS TO ENSURE THE ONGOING SUCCESS OF THE ORGANISATION. 2. The objective of the continuous development and improvement of the quality management system is to consistently ensure the high quality of audit results, as well as the satisfaction of the stakeholders. In order to achieve this, the top management of an SAI should ensure the adoption of international development trends and good practices, and should take appropriate measures for their appropriate implementation. 3. This Chapter aims at introducing various procedures and methods that can be applied to follow up and evaluate the audit work, the quality of the audit results, and the operation of the quality management system. 4. The concept of continuous development and improvement is referred to in internationally recognised literature, such as: †¢ ISO 9000:2000 Quality Management Principles, Principle 6 of which considers that continual improvement of the overall performance of the organisation should be a permanent objective; and †¢ EFQM Excellence Model, according to which excellent organisations continuously learn, and the staff of such organisations constantly challenge the status quo and seek opportunities for continuous innovation and improvements that add value. Continuous review and monitoring 5. SAIs should set up and operate an effective and efficient monitoring system to ensure the continuous development and improvement of the audit work, the quality of the audit results, and the quality management system. For the proper operation of the monitoring system, factors to be examined, data and information to be collected, as well as evaluation procedures and methods should be defined. 6. SAIs should also follow-up and evaluate whether: †¢ quality controls built in the audit process operate continuously, effectively, and in accordance with standards, guidelines and internal regulations; †¢ quality requirements are consistently met; and †¢ the stakeholders and users of the audit results are satisfied. 7. There should be sufficiently detailed indices and indicators applied for setting up and operating the monitoring system (e. g. lanned and actual expenditures, planned and actual working time inputted in each work phase). Furthermore, it should be ensured that compl ete documentation and precise records regarding the examined and evaluated factors are available. 8. The monitoring system should also be easily manageable and accessible to management. It should also be based on information technology tools and applications related to the key audit functions. Documented and recorded data and information should provide a good basis for carrying out evaluations to make well-founded decisions. They should also be used when carrying out self-assessments at organisational level on a regular basis. Post-audit quality review 9. The quality of the audit work and the outcomes should be evaluated by carrying out post-audit quality reviews. The reviews should focus on whether the audits were compliant with internal procedures, professional standards, and the recommended methodology. The objective is to enhance the efficiency of auditing and the operation of the quality control system, as well as to support methodological developments. 10. Experienced auditors working in different organisational units that have not participated in a particular audit can carry out the post-audit quality review within the framework of so-called ‘cross-reviews’. 11. An expedient solution can be to delegate the post-audit quality review function to an organisational unit independent from the execution of audits. This unit can be under the direct responsibility of the Head of the SAI or part of a section responsible for the SAI’s methodologies. 12. The post-audit quality review can also be used to ask for the opinion of another SAI or a team of experienced auditors of various SAIs (a form of peer review). 13. The post-audit quality How to cite Establishing an Audit Quality Management System, Essay examples

Science of Consumer Behaviour

Question: Describe the impact of travellers behaviour and personality on his choice of a travel destination. Answer: Introduction To choose a travel destination is not a simple task but involves analysis and careful study of different aspects related to tourism and hospitality. It is a major verdict for most of the people and the decision varies based on the type of destination, costs applicable, duration, travelling time, activities, accommodation options, etc. Ones decision-making process is constituted of sequential steps that one has to pass through while deciding on a holiday destination (Mattila, 2004). Generally, people choose the place which is favourable for all the factors, but sometimes the final decision varies from the one that was the taken at the time of considering all factors. The decision change happens due to change in ones behaviour or personality traits. The marketer who is offering a tourism destination to his clients needs to assess the consumer behaviour, personality traits and the demographics of the traveller to take a successful decision (Pearce, 2016). In this report, we will analyse the factors leading to ones decision regarding a travel destination based on ones personality and demographics. Analysis of consumer behaviour based on personality theories Personality and self-image are the wide concepts that affect ones decisions. Personality is the name given to ones psychological characteristics that make an impact on ones choices and responses to a particular situation. (Fatma, Rahman, Khan, 2016) Most of these decisions generally remain invariable and importunate to the environmental situations. Self-image or Self-concept theory is analysed to know about consumers behaviour while deciding on to a travel destination (Mattila, 2005). This is a complex picture of our own mind that we create ourselves and tend to behave consistently as per that. A matrix has been designed to study the results of a survey done. Every respondent has given a score based on his or her evaluation criteria for all the questions asked. The matrix has been prepared for three respondents based on compensatory decision rule to check the effect of different personality traits on decision making and reasons for the change in evaluative criteria (Geddie, 2001). Respondent 1 Respondent 4 Respondent 5 Compensatory decision rule calculation = Sum of ((Evaluation Score / 100) * rating given option against each of the evaluative criteria) Respondent 1 Score Matrix Holiday Option Rating Holiday option based on compensatory decision rule Option 4 Is this the destination actually chosen? No, Option 2 Explanation in change in decision Based on consumer behaviour and personality, the respondent finally decided on different option then was planned earlier based on self-image. Respondents behavioural aspects: He is a teenager and is a student He is extrovert and moody sometimes but like having new experiences in his life. Being the only earner in family and bachelor, he is more concerned about tour costs. As he is highly affiliated but not very careful while deciding holiday destinations, so he has chosen Option 2 instead of option 4 that suited his personality the most. Respondent 4 Score Matrix Holiday Option Rating Holiday option based on compensatory decision rule Option 4 Is this the destination actually chosen? No, Option 3 Explanation in change in decision Based on consumer behaviour and personality, the respondent finally decided on different option then was planned earlier based on self-image. Her behaviour Pattern: She is a young bachelor. She is extrovert and moody by nature and love to experience new things in life She is not very careful but likes uniqueness in the tour plans Her income and behavioural traits support option 4 but she decided on option 3 considering new experience and uniqueness. Respondent 5 Score Matrix Holiday Option Rating Holiday option based on compensatory decision rule Option 3 Is this the destination actually chosen? Yes, Option 3 Explanation in change in decision She has made a decision as per the compensatory decision rule. She is matured and sole earner in the family. She is very careful while making decisions so no changes in the actual decision. Among the respondents chosen to study the effects of personality on ones behaviour and decision making, Respondent 1 and Respondent 4 have resulted in the difference between their holiday destination choice and ranking of evaluative criteria however Respondent 5 has chosen the same destination as per ranking. The reason behind these changes is their self-image and personality (Rutherford, 2000). Respondent 1 is a young student who is a sufficient salary earner. He enjoys being involved in new experiences and activities. He is not bothered about the luxury stay. Thus, he has chosen option 2 (Las Vegas) as a travel destination to meet his expectation (Brunt, 2001). Respondent 4 is young bachelor and love to have new experiences. She is an extrovert and likes uniqueness in her tour plans so she has chosen option 3 (New Zealand) as a destination for next tour which will offer quite a uniqueness of cruise stay and maximum cities coverage. Respondent 5 is a mature lady earning a good income. She is more comfortable travelling to a place which offers clean and calm surroundings with less physical activities involved. So, she has chosen option 3 (New Zealand cruise) to take rest during vacation. Analysis of Behaviour based on demographics Plethora of destinations is available all around the world to visit offering to vide variety of products and services. The demographics such as age, gender, income, family responsibility, personality, etc affect the choice of travel destinations. People with different demographic groups prefer different destinations to satisfy their travel requirements. Age It is one of the major factors that affect the choice of travel destinations. The experiences and choices vary as per diverse age groups. Teenagers and youngsters generally prefer new experiences, activities and adventure games whereas elderly people prefer to have a destination offering calm surroundings and luxury stay options (Volo, 2006). Taking an example of our sample respondents, we can conclude that respondent 1 and 4 who are of age group 18-26 prefer new experiences and uniqueness in the tour whereas respondent 5 chose a destination with slow pace tour (Wang, Law, Hung, Guillet, 2014). Gender This component of demographic groups also mildly affect the choice of destination. Male travellers choose destinations based on the costs involved whereas females prefer to include more activities within specified price range. Income Ones economic condition has a significant effect on ones decision regarding travel destination. People prefer the products and services that match their income group. Recommendations Consumer behaviour analysis is a difficult task that involves the study of many factors. People prefer to examine many internal and external factors while deciding for a holiday destination. An individual learns by his deeds and it ultimately causes a change in his behaviour patterns by making an influence on understanding. Ones decisions are based on his learning (Wang, Law, Hung, Guillet, 2014). If a tourist has to decide on a destination for vacation, he learns about various factors like accommodation kind, travelling mode, new experiences, activities, cost involved and majorly the reason of travel. Conclusion In this paper, we have studied the impact of travellers behaviour and personality on his choice of a travel destination. Different people with unique personality patterns prefer to choose different destinations. Other than this, demographic factors also affect the travellers destination choice. As a marketer, one should analyse and consider all the factors to make his travel plan a success. References Brunt, P. (2001). Consumer behaviour in tourism.Tourism Management,22(5), 579-580. Fatma, M., Rahman, Z., Khan, I. (2016). Measuring consumer perception of CSR in tourism industry: Scale development and validation.Journal Of Hospitality And Tourism Management,27, 39-48. Geddie, M. (2001). Consumer Behavior in Travel and Tourism.International Journal Of Hospitality Management,20(2), 229-230 Mattila, A. (2004). Consumer behavior research in hospitality and tourism journals.International Journal Of Hospitality Management,23(5), 449-457. Mattila, A. (2005). Corrigendum to Consumer behavior research in hospitality and tourism journals [International Journal of Hospitality Management 23 (2004) 449457].International Journal Of Hospitality Management,24(1), 151. Pearce, P. (2016). Australian contributions to tourist behaviour studies.Journal Of Hospitality And Tourism Management,26, 84-90. Rutherford, D. (2000). Trade Dress and Consumer Perception of Product Similarity.Journal Of Hospitality Tourism Research,24(2), 163-179. Thorn, K. (2003). Consumer psychology of tourism, hospitality and leisure (volume 2).Tourism Management,24(3), 348-349. Volo, S. (2006). A Consumer-Based Measurement of Tourism Innovation.Journal Of Quality Assurance In Hospitality Tourism,6(3-4), 73-87. Wang, L., Law, R., Hung, K., Guillet, B. (2014). Consumer trust in tourism and hospitality: A review of the literature.Journal Of Hospitality And Tourism Management,21, 1-9.

The Bad Flag Essay Research Paper Some free essay sample

The Bad Flag Essay, Research Paper Some people think the Confederate flag is a symbol of hatred and bondage. Others think it represents the history of America. It # 8217 ; s up to of all time individual to make up ones mind where they stand. The old expression is, # 8220 ; If you don # 8217 ; t stand for something, you # 8217 ; ll autumn for anything. # 8221 ; Ever individual has a responsibility to esteem the other individual # 8217 ; s sentiment. We must look at every side of the issue. On one manus, there is a group of people that believe the flag stands for the bias and racism that was experienced in the times the flag was created. They feel that if you have a rebel flag, you are a hateful individual in some manner. They think without cognizing the ground or the history behind the flag. If they are so speedy to judge, aren # 8217 ; t they moving the same manner they are opposed to? Some of them follow what is popular to believe. We will write a custom essay sample on The Bad Flag Essay Research Paper Some or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Some feel really strongly about it and will contend it to the terminal. On the other manus, some people think the flag should remain. They feel it is apart of our American civilization. That it is apart of where we, as Southerners, come from. They feel that if you take it down, you will take away what represents our history. The people feel that if yo u take down the flag, you take down apart of their tradition. They believe it is apart of themselves. Most of the people who want it taken down decide before they really know what # 8217 ; s traveling on. They merely see the ugly exterior significance, and wear # 8217 ; t expression at the beautiful and deeper significance. The people who want to go forth it up can # 8217 ; t see why they would desire to take it down. There is a sense of sightlessness in each sentiment that needs to be looked at before a concluding determination can be made. Peoples need to be informed on both sides of an issue before they make their pick. The people must set down their nescient barriers and agree to a just trade. In my sentiment, the flag should remain up at that place. Not merely as a mark to our history, but a reminder that people make errors, and that sometimes it takes wars to rectify those errors, but that you should repair it and acquire on. Some people would hold, but it seems that more disagree. That is why the flag has been taken down and set in a museum. Equally much as they try, they can # 8217 ; t cover up the fact that there are bad people out at that place, but that the flag International Relations and Security Network # 8217 ; t the thing that makes them bad. Bibliography my ain ideas

Classroom Management Plan Essays

Classroom Management Plan Essays Classroom Management Plan Essay Classroom Management Plan Essay Classroom Management Plan Name: Instructor: Course: Date: Descriptive statement This classroom management plan is my guideline to my approach during my interaction with my students and outlines how I will manage my classroom. It is a plan that is prone to adjustments and improvements with the aim of providing the most accommodative learning environment for my students. For effective learning to take place, I believe that a combination of factors is necessary and these include engaging curriculums, a safe environment and a good rapport between the teacher and the students, which can effectively eliminate behavioral problems. Classroom management philosophy In my curriculum, I am committed to providing an all-rounded approach to teaching in order to achieve effective learning for my students. My main aim is to achieve both academic success and life teachings to my students, which will ensure that they have the discipline to interact with others inside as well as outside the classroom. Attending to the needs of my students is of top priority hence I intend to adapt an engaging approach to teaching where there will be incorporation of interactive learning. In this, I will ensure that I attend to students’s needs according to their capabilities. I will integrate discussions and interactive sessions to generate interest and grow the student’s interactive skills. This will also aid the students to learn from each other. Making every student feel that they play a part in the classroom learning process will build on their esteem hence encouraging them to improve on their academics as well as their social skills. I will use a patient and calm approach towards disruptive behavior; however, I will be firm in my instructions to prevent re-occurrence of such behavior. I will ensure that I am not over-bearing but will follow up on the students’ activities outside the classroom hence being a guide to the students and providing an understanding attitude, which will ensure that the students trust me and are open during classroom interactions. I will base my management plan on these philosophies. Classroom rules Behavioral goals Setting of behavioral goals will enable the achievement of classroom discipline and presence of a more conducive learning environment. With a classroom consisting of a number of students, each with his or her personality, a common ground will be necessary to ensure that there is controlled environment. This will require certain measures to be implemented where these measures should be realistic and attainable putting into consideration the backgrounds of the students and their age bracket. Some of the measures I will implement include encouraging attentiveness during class sessions, participation in class discussions, respectful attitudes towards the teacher and the fellow students, responsiveness towards learning and good conduct inside and outside the classroom. These will result in uninterrupted learning sessions and responsiveness of the students to the teaching procedures adapted in the classroom resulting in effective learning for the students. Actions aiming at attainment of behavioral goals Some of the actions I will take to encourage good behavior in class will include specifying the kind of behavior I expect of the students hence giving the students a guideline of good classroom behavior that they will be expected to observe. I will give the students an opportunity to state the kind of attitude they expect from me and each other and involve them in setting classroom rules to ensure that they feel as part of the creators of the rules, making implementation easier as the rules will include what they themselves want. I will specify the measures that will be taken on failure to follow the specified behavior and explain to the students the reason for expecting the kind of behavior from them, explaining the benefit of such conduct to them. I explain to them of how they will gain from following the expected conduct. Yet another measure I will take will be rewarding good behavior, which will encourage the students to observe good behavior. Classroom rules and conditions In setting classroom rules, I will put into consideration that the students are of different backgrounds with different cultures hence the rules will be made to accommodate each individual without discrimination. This is in line with the explanation by Sheets and Gay (1996) where the teacher is expected to respect the students’ backgrounds and use an approach that is conducive to the students’ uniqueness. However, the rules in my class will be based around respect as where there is respect cooperation will be achieved. Mutual respect will result in obedience and understanding hence communication in class will be possible, with the students more inclined to pay attention where they feel that their opinions are valued are considered. I will set conditions that will ensure that there is maximization of interactive work where there will be occasional group work and class meetings to discuss the progress of the students in relation to the set rules. Classroom procedures Classroom arrangement I will ensure that the classroom arrangement allows interaction and easy movement hence ensuring that I am able to monitor the students’ activities. This will allow me to get close to each student hence giving personalized attention to each student, which I believe will have a greater impact in the learning process, as each individual will feel like part of the process. The seating arrangement will also be in a way that makes classroom discussions easier without wasting much time on re-arranging the class. I will also ensure that there are bright colors making use of visual learning materials, which will enhance learning as well as making learning interesting. I will ensure that there are additional learning materials located in an easily accessible position in the classroom such as dictionaries, maps and computers for group-based research activities. I will allow the students to personalize the classroom by coming up with creative learning materials that will be hang on part of the walls in an orderly manner. Classroom routines One of the classroom routines that I find to be of greatest value that I will incorporate in my teaching is group discussions and classroom interactions. One of the reasons why I find this routine important is that it builds the students in all areas. To begin with, it builds the student’s interactive skills, as they are able to learn to listen to other people’s opinions and respect other people’s views. Secondly, it enables the student to have the confidence to air their views and share with others their opinions on a certain topic. The other reason that group interactions is an important routine is that it creates discipline in a student as they learn how to reply to other people’s opinions in a respectful manner that is not rude or does not degrade the other individual. Another classroom routine that I will incorporate in my teaching is use activities that will be imaginative and creative to create interest and explore other talents that the students may possess. This will ensure the students realize their full potential and help them to have control of their learning as they will realize that they are all gifted in different ways giving them the drive to find out what more they can actually do or learn what other skills they possess (Anderman and Midgley, 1998). Encouraging students All students have rights to be safe, to be respected and to learn without uncalled for interruption. In my teaching, I will make these rights known to the students and encourage them to make their needs known without fear. Hence, by offering this free environment the students will feel encouraged to express themselves as long as they do so in a respectful manner. I also believe that students should be guided, but should also be allowed to make some decisions on their own. It is in this way that they learn to be responsible hence; I will encourage the students to make wise decisions that will help them in tackling situations without me having to interfere. I would do this by letting the student make a connection between an action he takes and the outcome of the action hence leaving her or him to take action according to the outcome s/he finds favorable. Positive behavioral reinforcement In order to harness a sense of good behavior, I will put more focus on good behavior and the congratulating it. I will ensure I emphasize on the benefits of good behavior and always talk on the positive. I will acknowledge good behavior no matter the magnitude of it as this will show the student that they are on the right path encouraging them to continue with the behavior. This will eventually become routine and they will be drawn to doing what is right as positive feedback encourages them to feel acknowledged for their actions (Dreikurs, 1982). I will be firm but gentle in reprimanding a negative behavior. I will remind the student of the rules we set in the beginning, remind him or her of the benefits of following the rules, and give them the chance to make the right choice. References Anderman, E.M. Midgley, C. (1998). Classroom influences on self-handicapping strategies. American Educational Research Journal. 35, 101-122. Dreikurs, R. Grunwald, B. B., and Pepper, F. C. (1982) Maintaining Sanity in the Classroom (2nd ed.). New York: HarperCollins. Print. Gay, G. Sheets, R. H. (1996). Urban classroom conflict: Student teacher perception: Ethnic integrity, solidarity, and resistance. Urban Review, 28(2),

Strategic Management Assignment Example | Topics and Well Written Essays - 2500 words - 6

Strategic Management - Assignment Example The company’s strategic goals should complement one’s objectives, and has to be a benchmark that the individual uses to analyse self-progress. The other important facet includes assessment of ones skills and check if they are sufficient to achieve the organisational aims (Stringham, 2012). Skill and professionalism are congruent aspects that must be used simultaneously to enable a person rise to the echelons of their occupation. Skill can be acquired through continuous practise and learning. Learning cuts across all the forces that ignite critical thinking and judgement, through exposure to different environments, and challenges. In the document, several facets contributing to personal and professional growth have been comprehensively elucidated. The strategic goals may include working for the organisation for a defined period then branch off to their private practise. There is need for proper roadmap and planning, in order, to realize the ultimate goal in the profession (Hill and Jones, 2012). Higher remuneration: One of the targets in career advancement is having a better paycheque. Increased remuneration comes from a steady increase in the performance at work, and through accumulated experience in the given role. The mentioned factors will enable one have a stronger bargaining power, and contributing to a rise in career level. Superior role and title: the most significant career goal is to be able to rise through the career ladder to the apex of the field of specialization. The target includes advancing in the organisation in terms of responsibilities and having a bigger title. The two points will also contribute to personal satisfaction and motivation in the workplace. Higher influence: during the progression through occupational ranks, one expects to develop more influence through the new positions acquired. The higher influence also signifies professional maturity, which further supports

J&G Garden Center Case Study Example | Topics and Well Written Essays - 750 words

J&G Garden Center - Case Study Example Additionally, it is reported they are competent, efficient, and effective in the execution of their duties (J&G Garden Center Case 171). Therefore, it would be imperative for Mr. Weed to take the liability of what he has actually tried to avoid. In regards to the environmental pollution from the chemical and other biohazards related to his product, he built a secure house with a locked barbed wire face as well as an alarm system that would alert them in case of any danger related to his business. Moreover, he constructed Material Runoff Proof Segment and took a special liability insurance policy to ensure the business is covered at any time of any dangerous eventuality. All these initiatives were meant to protect the worker, customer, the community, and the environments that are exposed to the business’ products. In other words, the business if fully compliant with regulatory, customers and environmental safety thereby it neither have loopholes nor undermined operational requi rements. However, it is proper that Mr. Weed is considered an ethical conflict for the closure of the divider. The business has a high profit margin and the only this Weed can do is to provide additional education on the after use safety measures through sensitizing the community and the persons he considers of concern (Duska and Rongione 92). In addition, he may hire or train more workers on the use of his products so that they may conduct regular monitoring and inspection places or fields that these chemicals are used to reduce the negative effects of these chemical on the users and their immediate surroundings (J&G Garden Center Case 171). In this manner, Weed shall have adequately solved the ethical conflicts surrounding his business. Part Two: Closing the New Division It is proper that the business is shut down the business since it is apparent that the business does not meet the minimum requirement set by the business. The minimum requirements herein are the ineffectiveness of the measures already intended to be met by the business. It should be noted that the company should maintain its name at all time during its operational life since the name company of the company is what makes such a company viable (J&G Garden Center Case 172). In fact, serious ethical issues affecting new division including lawsuits may affect the operation of Weed’s other business. Therefore, it will only be proper to shut down the business in favor of the operation of other businesses. However, instead of closing the business, Weed may improve the business profile with the focus on solving the ethical and legal problems currently facing the business. Numerous initiatives and measure may be taken towards improving the current business situation. As suggested by his wife and partners in his businesses, Weed should embark on a serious marketing (Schwartz 94). Marketing is a sure way of building confidence of the customer and the public on the business. Additionally, in his m arketing scheme, Weed should include well-articulated measures towards preventing the already identified problems associated with the application of his products. The business should also develop intensive monitoring trends to ensure that their customers, other than promising to adhere strictly to the down listed precaution requirement, they are actually following them to the letter (J&G Garden Center Case 172). Efficient, effective, and adequate monitoring will enable the company to detect any problem that is associated with