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99
Write the report using the notes below to prepare it:
Office staff: Good (lunchtime shopping).
Data Processing: Difficult (they work as a team).
Accounts Department: Good! (traffic, parking).
Sales Representatives: ‘Doesn’t affect us.’
Canteen: Mixed – less rush at meals, but longer lunch period.
Security: Oh no! (longer hours).
General Administration Office: Most in favour (except Office Manager).
Points raised by Office Manager: Open to cheating/abuse of system; lack of supervision;
Expensive.
Your recommendations: Trial period (3 months?); information sessions; watch
production closely.
7.4 Importance and Scope of Audit Reports
Since our audit reports are the principle means of recording our work, they
greatly infuence the judgments made about our activities and our personnel.
Furthermore, they go to people who have many demands on their time and who are
primarily interested in results.
For these readers, audit reports should be short, concise, and factual. Usually
they should include the following:
1) What was covered in the audit;
2) What was revealed that should be called to the manager’s attention;
3) What is the effect of the variance, if there is one;
4) What you recommend to correct the situation.
While we do not want reports which follow a rigid pattern, we can reduce both
writing and reading time by following these topics
7.4.1 General Arrangement and Organization
Audit reports should generally include:
1) A letter of transmittal, which serves as a guide to tell the reader what really
significant information the report contains.
2) The main section of the report covering the scope, findings, and
recommendations.
3) The schedules and exhibits which present documentary evidence to support a
finding or a recommendation. In the Quarterly Audit Reports, this should be labeled
“Exhibit Section” with the exhibits clearly separated into three classifications:
a) Information furnished the previous month to all managers who will read the
report;
b) Material previously furnished to some, but not all, district supervisors;
Write the report using the notes below to prepare it: Office staff: Good (lunchtime shopping). Data Processing: Difficult (they work as a team). Accounts Department: Good! (traffic, parking). Sales Representatives: ‘Doesn’t affect us.’ Canteen: Mixed – less rush at meals, but longer lunch period. Security: Oh no! (longer hours). General Administration Office: Most in favour (except Office Manager). Points raised by Office Manager: Open to cheating/abuse of system; lack of supervision; Expensive. Your recommendations: Trial period (3 months?); information sessions; watch production closely. 7.4 Importance and Scope of Audit Reports Since our audit reports are the principle means of recording our work, they greatly infuence the judgments made about our activities and our personnel. Furthermore, they go to people who have many demands on their time and who are primarily interested in results. For these readers, audit reports should be short, concise, and factual. Usually they should include the following: 1) What was covered in the audit; 2) What was revealed that should be called to the manager’s attention; 3) What is the effect of the variance, if there is one; 4) What you recommend to correct the situation. While we do not want reports which follow a rigid pattern, we can reduce both writing and reading time by following these topics 7.4.1 General Arrangement and Organization Audit reports should generally include: 1) A letter of transmittal, which serves as a guide to tell the reader what really significant information the report contains. 2) The main section of the report covering the scope, findings, and recommendations. 3) The schedules and exhibits which present documentary evidence to support a finding or a recommendation. In the Quarterly Audit Reports, this should be labeled “Exhibit Section” with the exhibits clearly separated into three classifications: a) Information furnished the previous month to all managers who will read the report; b) Material previously furnished to some, but not all, district supervisors; 99
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