methodology and increased reporting of local audit department activities to the university auditor the risk based operating plan is discussed in more detail in section 3200

Financial Audit of the Department of Public Safety A Report to the Governor and the Legislature _part1 pot

Financial Audit of the Department of Public Safety A Report to the Governor and the Legislature _part1 pot

Ngày tải lên : 18/06/2014, 20:20
... Office of the Auditor The missions of the Office of the Auditor are assigned by the Hawaii State Constitution (Article VII, Section 10) The primary mission is to conduct post audits of the ... Auditor exercises no control function, and its authority is limited to reviewing, evaluating, and reporting on its findings and recommendations to the Legislature and the Governor THE AUDITOR ... of the Department of Public Safety A Report to the Governor and the Legislature of the State of Hawaii Conducted by The Auditor State of Hawaii and KPMG LLP Submitted by THE AUDITOR STATE OF...
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Financial Audit of the Department of Public Safety A Report to the Governor and the Legislature _part2 docx

Financial Audit of the Department of Public Safety A Report to the Governor and the Legislature _part2 docx

Ngày tải lên : 18/06/2014, 20:20
... improvements including, but not limited to, the forms and records, the management information system, and the accounting and operating procedures The independent auditors’ opinion as to the fairness of the ... continues to be a problem for the department The department is not fulfilling its fiduciary responsibilities to the inmates and the victims and families of inmates The department is unable to ... once the ACO on the top of the list is called, that ACO moves to the bottom of the list whether the ACO accepts, declines, or cannot be reached The selection of individuals for overtime is reviewed...
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Financial Audit of the Department of Public Safety A Report to the Governor and the Legislature _part3 pot

Financial Audit of the Department of Public Safety A Report to the Governor and the Legislature _part3 pot

Ngày tải lên : 18/06/2014, 20:20
... Independent Auditors’ Report The Auditor State of Hawaii: We have audited the accompanying combined financial statements of the Department of Public Safety, State of Hawaii (department) , as of and for the ... Chapter 3: Financial Audit Chapter Financial Audit This chapter presents the results of the financial audit of the Department of Public Safety, State of Hawaii (department) , as of and for the fiscal ... Government Auditing Standards as they relate to the department It also displays the combined financial statements of all fund types and account groups administered by the department together with explanatory...
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Financial Audit of the Department of Public Safety A Report to the Governor and the Legislature _part4 pptx

Financial Audit of the Department of Public Safety A Report to the Governor and the Legislature _part4 pptx

Ngày tải lên : 18/06/2014, 20:20
... notes which are pertinent to an understanding of the combined financial statements and financial condition of the department are discussed in this section Note – Financial Reporting Entity Effective ... of the following offices, divisions, and administratively attached agencies of the department: Office of the Deputy Director for Administration – Administration includes management, accounting, ... Judiciary, and the Narcotics Enforcement Division – formerly administered by the state Department of the Attorney General The department is part of the executive branch of the State The department s...
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Financial Audit of the Department of Public Safety A Report to the Governor and the Legislature _part5 pptx

Financial Audit of the Department of Public Safety A Report to the Governor and the Legislature _part5 pptx

Ngày tải lên : 18/06/2014, 20:20
... Note 13 – Risk Management The department is exposed to various risks of loss related to torts; theft of, damage to, or destruction of assets; errors or omissions; and workers’ compensation The State ... loss due to the investment or failure of investment of funds and assets in the plan, but does have the duty of due care that would be required of an ordinary prudent investor Therefore, in accordance ... accompanying notes to combined financial statements Excess (deficiency) of revenues and other sources over expenditures and other uses Other financing sources (uses): Operating transfers in Operating...
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Financial Audit of the Department of Public Safety A Report to the Governor and the Legislature _part6 pot

Financial Audit of the Department of Public Safety A Report to the Governor and the Legislature _part6 pot

Ngày tải lên : 18/06/2014, 20:20
... amount The longer the balances remain outstanding, the more difficult it becomes to collect on them 48 This is trial version www.adultpdf.com ATTACHMENT STATE OF HAWAII MARION OFFICE OF THE AUDITOR ... opportunity to respond to the draft of the Financial Audit of the Department of Public Safety The issues addressed in your report such as overtime, overpayments, and the inmate trust accounting systems ... 20% of HCCC's total overtime Staffing of Essential Posts As in your previous report titled, Management and Financial Audit of the Deoartment of Public Safety, you raise the issue of staffing of...
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Financial Audit of the Department of Public Safety A Report to the Governor and the Legislature _part7 ppt

Financial Audit of the Department of Public Safety A Report to the Governor and the Legislature _part7 ppt

Ngày tải lên : 18/06/2014, 20:20
... has distressed us for decades The biggest barrier to resolving this problem is, quite frankly, the lack of resources We simply not have the staff to maintain the system And although the lack of ... consult with the Attorney General regarding whether CSEA payments can be sent to the facility instead of directly to the inmate Finally, we will continue to work with the Judiciary to improve restitution ... a contingency basis Our fiscal staff will be instructed to look into this immediately Inmate Trust Accounts The Department acknowledges that it has had a long-standing problem with the inmate...
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Financial Audit of the Department of Public Safety A Report to the Governor and the Legislature of the State of Hawaii Report No. 02-10 May 2002_part1 ppt

Financial Audit of the Department of Public Safety A Report to the Governor and the Legislature of the State of Hawaii Report No. 02-10 May 2002_part1 ppt

Ngày tải lên : 20/06/2014, 02:20
... Office of the Auditor The missions of the Office of the Auditor are assigned by the Hawaii State Constitution (Article VII, Section 10) The primary mission is to conduct post audits of the ... Auditor exercises no control function, and its authority is limited to reviewing, evaluating, and reporting on its findings and recommendations to the Legislature and the Governor THE AUDITOR ... of the Department of Public Safety A Report to the Governor and the Legislature of the State of Hawaii Conducted by The Auditor State of Hawaii and KPMG LLP Submitted by THE AUDITOR STATE OF...
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Financial Audit of the Department of Public Safety A Report to the Governor and the Legislature of the State of Hawaii Report No. 02-10 May 2002_part2 docx

Financial Audit of the Department of Public Safety A Report to the Governor and the Legislature of the State of Hawaii Report No. 02-10 May 2002_part2 docx

Ngày tải lên : 20/06/2014, 02:20
... improvements including, but not limited to, the forms and records, the management information system, and the accounting and operating procedures The independent auditors’ opinion as to the fairness of the ... continues to be a problem for the department The department is not fulfilling its fiduciary responsibilities to the inmates and the victims and families of inmates The department is unable to ... once the ACO on the top of the list is called, that ACO moves to the bottom of the list whether the ACO accepts, declines, or cannot be reached The selection of individuals for overtime is reviewed...
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  1. Tài Chính - Ngân Hàng
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Financial Audit of the Department of Public Safety A Report to the Governor and the Legislature of the State of Hawaii Report No. 02-10 May 2002_part3 ppt

Financial Audit of the Department of Public Safety A Report to the Governor and the Legislature of the State of Hawaii Report No. 02-10 May 2002_part3 ppt

Ngày tải lên : 20/06/2014, 02:20
... Independent Auditors’ Report The Auditor State of Hawaii: We have audited the accompanying combined financial statements of the Department of Public Safety, State of Hawaii (department) , as of and for the ... Notes to Combined Financial Statements Explanatory notes which are pertinent to an understanding of the combined financial statements and financial condition of the department are discussed in this ... Chapter 3: Financial Audit Chapter Financial Audit This chapter presents the results of the financial audit of the Department of Public Safety, State of Hawaii (department) , as of and for the fiscal...
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Financial Audit of the Department of Public Safety A Report to the Governor and the Legislature of the State of Hawaii Report No. 02-10 May 2002_part4 pdf

Financial Audit of the Department of Public Safety A Report to the Governor and the Legislature of the State of Hawaii Report No. 02-10 May 2002_part4 pdf

Ngày tải lên : 20/06/2014, 02:20
... Note 13 – Risk Management The department is exposed to various risks of loss related to torts; theft of, damage to, or destruction of assets; errors or omissions; and workers’ compensation The State ... safekeeping of all moneys paid into the State Treasury (cash pool) The state Director of Finance is authorized to invest in obligations of or guaranteed by the U.S Government, obligations of the ... materials, and supplies is valued at cost (first -in, first-out method) Inventory in the internal service fund consists primarily of printing, construction, sewing, and computer supplies to be used in the...
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Financial Audit of the Department of Public Safety A Report to the Governor and the Legislature of the State of Hawaii Report No. 02-10 May 2002_part5 pot

Financial Audit of the Department of Public Safety A Report to the Governor and the Legislature of the State of Hawaii Report No. 02-10 May 2002_part5 pot

Ngày tải lên : 20/06/2014, 02:20
... accompanying notes to combined financial statements Excess (deficiency) of revenues and other sources over expenditures and other uses Other financing sources (uses): Operating transfers in Operating ... percent of total salary expense are still unacceptable and the department must continue to work on improving the overtime incurred Concerning our finding regarding the alleged sick leave abuse at the ... (department) on April 25, 2002 A copy of the transmittal letter to the department is included as Attachment The response of the department is included as Attachment The department responded that it appreciates...
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Financial Audit of the Department of Public Safety A Report to the Governor and the Legislature of the State of Hawaii Report No. 02-10 May 2002_part6 doc

Financial Audit of the Department of Public Safety A Report to the Governor and the Legislature of the State of Hawaii Report No. 02-10 May 2002_part6 doc

Ngày tải lên : 20/06/2014, 02:20
... State Legislative Auditor 465 South King Street, Suite 500 Honolulu, Hawaii 96813 Dear Ms Higa: Thank you for the opportunity to respond to the draft of the Financial Audit of the Department of Public ... states that the Department' s "existing sick leave abuse program is ineffective against the misuse of sick leave." We strongly disagree The Department took a proactive approach to the problem of sick ... has distressed us for decades The biggest barrier to resolving this problem is, quite frankly, the lack of resources We simply not have the staff to maintain the system And although the lack of...
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effects of recognition versus disclosure on the structure and financial reporting of share based payments

effects of recognition versus disclosure on the structure and financial reporting of share based payments

Ngày tải lên : 03/06/2014, 01:05
... because auditing and financial accounting standards not distinguish between recognized items and disclosed items Or two, the incentives of managers and auditors offset each other The third hypothesis, ... financial reporting decisions in the context of recognition and disclosure Examples of the former include Imhoff and Thomas [1988] and Mittelstaedt, Nichols, and Regier [1995]; examples of the ... However, they also find that auditors believe clients will resist auditor corrections in recognized values more than in disclosed ones Given these two results focus on auditors while controlling for...
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  2. Thạc sĩ - Cao học
STANDARD STATEMENT OF WORK FOR FINANCIAL AUDITS OF COVERED PROVIDERS OBJECTIVES AND GENERAL STATEMENT OF WORK AUDIT OF MCC RESOURCES MANAGED _part1 pot

STANDARD STATEMENT OF WORK FOR FINANCIAL AUDITS OF COVERED PROVIDERS OBJECTIVES AND GENERAL STATEMENT OF WORK AUDIT OF MCC RESOURCES MANAGED _part1 pot

Ngày tải lên : 19/06/2014, 22:20
... on the fund accountability statement The auditors must: Obtain a sufficient understanding of the internal controls to plan the audit and to determine the nature, timing and extent of tests to ... Assess inherent risk and control risk, and determine the combined risk Inherent risk is the susceptibility of an assertion, such as an account balance, to a material misstatement assuming there ... pertain to non-financial data that the auditor uses in analytical procedures In fulfilling the audit requirement relating to an understanding of the internal controls and assessing the level of control...
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STANDARD STATEMENT OF WORK FOR FINANCIAL AUDITS OF COVERED PROVIDERS OBJECTIVES AND GENERAL STATEMENT OF WORK AUDIT OF MCC RESOURCES MANAGED _part2 pot

STANDARD STATEMENT OF WORK FOR FINANCIAL AUDITS OF COVERED PROVIDERS OBJECTIVES AND GENERAL STATEMENT OF WORK AUDIT OF MCC RESOURCES MANAGED _part2 pot

Ngày tải lên : 19/06/2014, 22:20
... corresponding findings in the report on compliance D the auditor' s report on internal control The auditor' s report must include as a minimum: (1) the scope of the auditor' s work in obtaining an ... period and is reported again in the current report, the auditors need to briefly describe the prior finding and status and show the page reference to where it is included in the current report If there ... that affect the audit, and (3) the affect on the risk assessment and audit procedures in planning the current audit. ” They must this to determine whether the auditee has taken timely and appropriate...
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báo cáo khoa học: " A cluster randomized controlled trial aimed at implementation of local quality improvement collaboratives to improve prescribing and test ordering performance of general practitioners: Study Protocol" docx

báo cáo khoa học: " A cluster randomized controlled trial aimed at implementation of local quality improvement collaboratives to improve prescribing and test ordering performance of general practitioners: Study Protocol" docx

Ngày tải lên : 11/08/2014, 16:21
... balanced in terms of the weight of the topics The weight depends on the prevalence of the underlying disease and whether the emphasis within the topic is on either the volume of tests ordered or the ... prepare the sessions The initiator of this trial is the Department of General Practice of Maastricht University The design and maintenance of the database on diagnostics and the data gathering process ... collaboratives In the Netherlands, existing networks of pharmacotherapeutic audit meetings (PTAM) can be used to disseminate and implement guidelines on test ordering and prescribing The goal of setting...
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Báo cáo y học: "Guidelines for histopathological specimen examination and diagnostic reporting of primary bone tumour" ppsx

Báo cáo y học: "Guidelines for histopathological specimen examination and diagnostic reporting of primary bone tumour" ppsx

Ngày tải lên : 13/08/2014, 15:21
... diagnosis With this technique there is little risk of dissemination of the tumour in the course of the procedure The principal disadvantage of needle biopsy is that it provides less material for histological ... Immunohistochemistry Immunohistochemistry is useful in identifying or confirming the nature of cells in a bone tumour Immunohistochemistry is particularly valuable in the differential diagnosis of ... Campanacci M: Cytokeratin expression and distribution in adamantinoma of the long bones and osteofibrous dysplasia of tibia and fibula An immunohistochemical study correlated to histogenesis Histopathology...
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Re examining the IPO unlock day anomaly, do market conditions and increased availability of information matter

Re examining the IPO unlock day anomaly, do market conditions and increased availability of information matter

Ngày tải lên : 30/09/2015, 16:44
... process used in c o m p ilin g data and also discusses the m ethodology employed in the study In Section the hypotheses are set forth and discussed In Section the results and findings o f the study ... in the companies they invest in Thus venture capitalists are active participants in the firm s that they invest in providing both financing and m onitoring Megginson & Weiss (1991) consider the ... conceal and thus w ill price this into the issue The authors find that VCs are able to certifv the value o f the firm to investors by reducing inform ational asymmetries and thereby reducing the...
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Tài liệu Fertility, Family Planning, and Reproductive Health of U.S. Women: Data From the 2002 National Survey of Family Growth doc

Tài liệu Fertility, Family Planning, and Reproductive Health of U.S. Women: Data From the 2002 National Survey of Family Growth doc

Ngày tải lên : 13/02/2014, 10:20
... The CDC’s Office of Women’s Health + + The Office of Planning, Research, and Evaluation of the Administration for Children and Families (ACF) + The Children’s Bureau of the ACF + The Office of ... douching has been linked to increased risk of pelvic infection and PID, which in turn has been linked to risk for tubal factor infertility (63–66) The NSFG has tracked this behavior among women of ... procedures that included thorough interviewer training, checking the consistency of answers during and after the interview, imputing missing data on selected variables, and adjusting the sampling weights...
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