Metro Manila governments stingy with information
Indeed, while President Benigno Noynoy C. Aquino III has once more failed to reiterate a commitment to freedom of information (FOI) in his latest State of the Nation Address, the results of a recent survey by the PCIJ of access to information practices in the 16 cities and sole town of Metro Manila show that majority of the local officials and employees in these Metro Manila local government units (LGUs) continue to linger in the dark ages of closed, opaque government. Most of the LGUs, in fact, took their sweet time in responding to requests for specific documents, unmindful of deadlines for action set in law. And if they did act at all, they disclosed only some, not all, of the documents requested. The city of Caloocan even recorded net zero action, failing to take action on any of the requests up until the end of the audit. This was even though that citys officials had approved, orally and in writing, at least a third of the PCIJs requests. Beyond simply tracking the transparency regimes obtaining in NCR, the PCIJ audit purposely zeroed in on documents with great impact on the welfare of citizens. From April to June 2011, the Center deployed seven college student interns who filed requests for six major types of documents, including the asset disclosure records of the LGU officials, as well as the budget and development plans of the LGU. The audit also focused on documents pertaining to education, health, public safety, civil registry and property, and doing business. In Makati, the cost of a lamppost ranges approximately from P240,000 to P280,000. This amount, according to Makati City Engineer Nelson R. Morales, includes the following: excavation/restoration and other civil works, wirings and conduits, illuminated street names, programmable lighting controller, and MERALCO service connection. Morales also noted that the cost varies depending on additional problems that might be encountered (on) site" such as drainage diversion, unavailability of Secondary Distribution Facilities, and others " How much LGUs pay in public funds to maintain the lampposts are curious details, too. Quezon City spends P34.85 million per month on average, or more than a million pesos a day, on the power consumption of its lampposts. Its projected power consumption for 2011, as of March, 14, 2011, is a hefty P418.20 million. And of this amount, the projected power bill for so-called ornamental lampposts account for 41 percent, or P171.31 million. With research by Anne Jeanette O. Priela, Krystal Kay S. Jimena, David Faustino T. de Castro, Essen Mei M. Miguel, Henor G. Gotis, Eric H. Rivera, and Stephanie Directo, PCIJ, July 2011.Types Of Audit - News
Howle responded by writing that differing funding per student is fine, but that the UC should specify the amount of general funds and tuition budget revenues each campus receives for “different types of students, including undergraduate, graduate,
regimes obtaining in NCR, the PCIJ audit purposely zeroed in on documents with great impact on the welfare of citizens. From April to June 2011, the Center deployed seven college student interns who filed requests for six major types of documents,
However, some auditors have become too checklist oriented, driven in part by these standardized audit materials. Use of these types of materials creates risks that auditors may get lost in the completion of the checklist and lose sight of what they
“All those involved in controlling capital projects, such as Auditors, Architects, Owners, Owners Representatives, Project Managers, Cost Engineers, Risk Professionals, and Project Accountants will benefit from this one of a kind event.
HOWEVER, let's not pretend that these types of things don't happen at mainstream universities. Butch Davis just lost his job down at UNC because of issues undermining the integrity of the institution (people writing papers for student athletes,
THE INTERNAL AUDITING PROFESSIONAL CONSULTING APPROACH
Management consulting indicates both the industry of, and the practice of, helping organizations improve their performance, primarily through the analysis of existing business problems and development of plans for improvement Consultancies may also provide organizational change management assistance, development of coaching skills, technology implementation, strategy development, or operational improvement services. Management consultants generally bring their own, proprietary methodologies or frameworks to guide the identification of problems, and to serve as the basis for recommendations for more effective or efficient ways of performing business tasks.
In general, various approaches to consulting can be thought of as lying somewhere along a continuum, with an ‘expert’ or prescriptive approach at one end, and a facilitative approach at the other. In the expert approach, the consultant takes the role of expert, and provides expert advice or assistance to the client, with, compared to the facilitative approach, less input from, and less collaboration with, the client(s). With a facilitative approach, the consultant focuses less on specific or technical expert knowledge, and more on the process of consultation itself. Because of this focus on process, a facilitative approach is also often referred to as ‘process consulting,
There are many different ways that internal auditing may be approached: some are investigatory/ transactions-based while others move towards a systems approach. There is an argument that the most efficient use of audit resources occurs where one concentrates on reviewing systems as opposed to examining individual systems’ transactions. It is possible to use force-field analysis to weigh up the factors that together define the actual audit approach that is applied in any organization.
Internal auditing performed in many different ways and there are a variety of models that may be applied to discharging the audit role. The organization will define its audit needs and this will help to establish which types of audit services are provided. Moreover, an audit department will contain different types of auditors who collectively discharge the audit function. Internal auditing is about evaluating risk management and internal controls and this should be a central theme in most audit work; internal auditors have toyed with providing a form of internal consulting service for many years. The IIA standards now make it crystal clear that internal audit may provide consultancy as well as assurance work to an organization.
Audits have been around for many years, but the rate of increase in the types, scope, and volume of claims being audit…
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-Two determinants of persuasive evidence
- Six characteristics of reliable evidence
- Eight types of audit evidence
Types of audit
- operational
- compliance
- F/S
For students who studying on twitter lol
New at CMANET.ORG: Sorting through THREE different types of 'audit' letters from Blue Cross Types Of Audit - Bookshelf
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of modern accounting and auditing occurred during the industrial revolution, when ... In the case of financial statement audits, very specific types of reports ...
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Types of Audits. Internal Audit conducts the following audits and ... Internal Audit investigates allegations of misconduct related to fraud, waste, ...