Module I - Assessment of Inherent Risk..............................................................3 Module II – PRELIMINARY ASSESSMENT OF CONTROL RISK BASED ON AN UNDERSTANDING OF THE DESIGN OF CONTROLS ................17 Module III - Control Testing: Sales Processing................................................29 Module IV - PPS Sampling: Factory Equipment Additions............................31 Module V - Accounts Receivable Aging Analysis..............................................35 Module VI - Sales and Purchases Cutoff Tests..................................................42 Module VII - Search for Unrecorded Liabilities...............................................47 Module McAfee Treasurer
L. Schroeder Dir. Of HR
E. Ransbottom Plant G. Florence Manager Dir. J. Mesarvey Of Purchasing Dir. Chief Internal Audit Accountant
Product Manager
M. Rust Dir. CBIS
Personnel Officers
O. Pema Sales J. N. Karling Hollins Factory MIS Manager Cost Accounting Smith H. FinancialStaff Foreman Transaction State-ments Processing General Ledger
Staff Auditors
H. Cannon Manager IT
Statistical Analysis Accounts Receivable Data Processing Accounts Payable Systems Payroll Analysis & Programming
2. No solutions are necessary for this requirement. 3. No solutions are necessary for this requirement. Answers are contained in relation to requirement #4 below. 4. The following areas are cause for concern: a. Inventory turnover has decreased substantially in 2009 relative to 2008 (See WP A.4), suggesting that (1) inventory quantities may be overstated or simply in excess of needed amounts; or (2) inventory costs have been inflated. Inventory costs have apparently not been inflated because, according to WP A.2, unit costs are substantially below 2008 unit costs. Inventory quantities have indeed increased substantially (See WP A.4) and the auditors must question whether these quantities have been inflated or
attitudes q More positive self-concept Intro & Measuremt Benefits of Intro & Physical Activity Measuremt 2 3 1 Broader View of PA Benefits Intro & Measuremt 4 How Much PA is Necessary? Basic Requirements: 30 min or more of moderate intensity PA performed on most days of the week Ø ACSM guidelines Health benefits are related to effort: Additional benefits are associated with increased intensity or duration of the activity Intro & Measuremt 5 W.H.O. Guidelines…
Minorities 3.00 Undergrad Graded D 3.000 DANC 101 Introduction to Dance 3.00 Undergrad Graded C 6.000 POSC 100 American Government 3.00 Undergrad Graded W SPCH 100 Intro To Human Comm 3.00 Undergrad Graded F UNIV 100 Intro University Studies 1.00 Credit / No Credit CR Spring 1995 AFRO 107 Intro Afro-Amer Studies 3.00 Undergrad Graded C 6.000 ART 101 Introduction to Art 3.00 Undergrad Graded C 6.000 KNES 110A Beginning Swimming 1.00 Undergrad Graded C 2…
You are responsible for checking prerequisites to any courses. Course Subject and Title Hrs. Upper Division Transfer Course Mini Grade if Required Fall Semester Year 1: _16__ hours CS 101 Problem Solving and Programming I 3 CS 111 Intro to Computer Science 3 CS 191 Discrete Structures I 3 3 4 C Spring Semester Year 1: _14__ hours CS 201 Problem Solving and Programming II 3 C CS 201L Problem Solving & Prog II Lab…
Written Communications Exercise 5.4 To Friend Well, I started my Intro to Psych class this week. I think I’m really going to like it. My instructor, Miss Smith, seems cool. From the course description, I’m interested in all of the topics we will be studying. I’m excited! So far there is a lot of reading but by the end I should be able to figure you out and let you know why you do the crazy things you do! To Parents I am taking Intro to Psychology this semester. It is a requirement for my program…
Urban Phillips Intro to Sociology Ms. Johnson 9:30 – 10:45 In my opinion, it is not acceptable for teachers to be allowed to carry a concealed weapon. There are people in law enforcement that are especially trained to handle a situation if a concealed weapon is in fact necessary. A teacher’s primary goal is to teach students. If there is just cause for a teacher to have to bear arms, other agencies should be involve. It should not be solely up to teacher to protect these students. I feel that if…
essay composition. Your assignments include critical reading, summary and analytical writing, and synthesis. English 1101 is an expository writing course based on close readings designed to provide topics for discussion and writing and to improve students' accurate uses of language. The course emphasizes learning how to organize and support ideas clearly, fully, and interestingly in written form. You can expect to review English grammar, usage, and punctuation in the context of college writing. The…
Kimiko Fujita Adam Grant argues that college application systems are not where they should be, and that we need to work to fix them. In his intro he talks about the different kinds of students and how some are treated unfairly due to some test. At the beginning of this year I went in front of the class and argued the same thing. Artistic and creative kids aren’t getting as much credit as the kids who can memorize things in a textbook. I’m not saying, and I’m sure he isn’t as well, that there aren’t…
History of Western Civilization – Final Essay Instructor: Kelly MacDonald Evaluation Date: May 16, 2014 Instructions 1) Write an essay of a minimum of 750 words on one of the following three topics. 2) You must provide three different pieces of historical evidence, from three different historical periods. 3) You must include as many specific details as possible (names, dates, places). 4) You must have an introduction with a clear thesis statement, at least three body paragraphs to support…
Communication Students Reach Out By AKILAH HAWKINS-LEWIS Staff Writer Published: Monday, November 22, 2010 Updated: Sunday, November 21, 2010 22:11 Students in COM 317 are bringing creativity to the lives of hundreds of elementary school children at Buffalo Public School 30 on Monday. "This is a night designed specifically for the kids and their families," said Adrian Finch, a senior communication major and team leader of the public relations and marketing team. "It's a great opportunity for…