Hardin County Sanitary Solid Waste Commission, Independent Auditor's Reports, Basic Financial Statements and Required Supplementary Information, Schedule of Findings, June 30, 2004

Other Audit Reports - 28E Organization

Hardin County Sanitary Solid Waste Disposal Commission, Independent Auditor's Reports, Basic Financial Statements and Required Supplementary Information, Schedule of Findings, June 30, 2005

Other Audit Reports - 28E Organization

Corporate governance in Turkey: implications for investments and growth

Background Paper for Turkey’s Investment Climate Assessment 200

Audit Methodology for IT Governance

The continuous development of the new IT technologies was followed up by a rapid integration of them at the organization level. The management of the organizations face a new challenge: structural redefinition of the IT component in order to create plus value and to minimize IT risks through an efficient management of all IT resources of the organization. These changes have had a great impact on the governance of the IT component. The paper proposes an audit methodology of the IT Governance at the organization level. From this point of view the developed audit strategy is a strategy based on risks to enable IT auditor to study from the best angle efficiency and effectiveness of the IT Governance structure. The evaluation of the risks associated with IT Governance is a key process in planning the audit mission which will allow the identification of the segments with increased risks. With now ambition for completeness, the proposed methodology provides the auditor a useful tool in the accomplishment of his mission.IT Governance, Corporate Governance, IT Audit Process, IT Risk

Auditing IT Governance

Effective IT governance helps ensure that IT supports business goals, optimizes business investment in IT, and appropriately manages IT-related risks and opportunities. Organizations that realize the IT is no longer a support process and embeds value and risks need a structured approach for better managing Information Technology, enable its capability to deliver added value enterprise wide and for setting up a risk management program to address new risks arising for usage of IT in business processes. In order to assess if IT Governance is in line with industry practices, IT Auditors need a good understanding of processes and applicable standards, particular audit work programs and experience in assessing potential problem indicators.IT Governance, Audit, ISACA, CGEIT, Val IT, Value Governance, Portfolio Management, Investment Management

2014 Annual Report: A More Giving Australia

Philanthropy Australia defines philanthropy as the planned and structured giving of money, time, information, goods and services, voice and influence to improve the wellbeing of humanity and the community. We define the philanthropic sector as trusts, foundations, organisations, families and individuals who engage in philanthropy. Our role is to support the philanthropic endeavour of our Members

How (In)accurate Are Demand Forecasts in Public Works Projects? The Case of Transportation

This article presents results from the first statistically significant study of traffic forecasts in transportation infrastructure projects. The sample used is the largest of its kind, covering 210 projects in 14 nations worth US$59 billion. The study shows with very high statistical significance that forecasters generally do a poor job of estimating the demand for transportation infrastructure projects. The result is substantial downside financial and economic risks. Such risks are typically ignored or downplayed by planners and decision makers, to the detriment of social and economic welfare. For nine out of ten rail projects passenger forecasts are overestimated; average overestimation is 106 percent. This results in large benefit shortfalls for rail projects. For half of all road projects the difference between actual and forecasted traffic is more than plus/minus 20 percent. Forecasts have not become more accurate over the 30-year period studied. If techniques and skills for arriving at accurate demand forecasts have improved over time, as often claimed by forecasters, this does not show in the data. The causes of inaccuracy in forecasts are different for rail and road projects, with political causes playing a larger role for rail than for road. The cure is transparency, accountability, and new forecasting methods. The challenge is to change the governance structures for forecasting and project development. The article shows how planners may help achieve this.Comment: arXiv admin note: text overlap with arXiv:1302.2544, arXiv:1303.6571, arXiv:1302.364

Food Safety Audits, Plant Characteristics, and Food Safety Technology Use in Meat and Poultry Plants

Food safety technology can increase a company’s capacity to prevent a foodborne contamination. A food safety audit—a quality control tool in which an auditor observes whether a plant’s processing practices and technologies are compatible with good food safety practices—can indicate how effectively food safety technology is being used. Fast food restaurants, grocery stores, and other major customers of meat and poultry processing plants conduct their own audits or hire auditors to assess the soundness of a plant’s processing operation. Meat and poultry plants can also audit themselves as a way to help maintain process control. In this report, we document the extent of food safety audits in meat and poultry processing plants. We also examine the associations between the use of audits and plant size, firm structure, and food safety technology use. Results show that larger plants, plants subject to food safety audits, and plants that are part of a multiplant firm use more food safety technology than other plants. Plants subject to both plant-hired and customer-hired audits had greater technology use than single (plant- or customer-hired) audit plants.Meat and poultry processing, safety standards, product recalls, food safety technology, food safety audits, Agribusiness, Food Consumption/Nutrition/Food Safety, Industrial Organization, Livestock Production/Industries,

Barriers to energy efficiency: evidence from selected sectors

To combat climate change, it is essential to reduce the use of fossil fuels and minimise greenhouse gas emissions. To help to achieve that objective, energy must be used efficiently. However, many international studies claim that companies and other organisations are “leaving money on the floor” by neglecting highly cost-effective opportunities to invest in measures that would improve their energy efficiency. A new ESRI report, “Barriers to Energy Efficiency: Evidence from Selected Sectors”, examines these claims in the context of the Irish economy, and asks why organisations apparently ignore financially rewarding opportunities to improve their energy efficiency. The report is based on detailed case studies of organisations in the mechanical engineering, brewing and higher education sectors

Information Systems Audit for University Governance in Bucharest Academy of Economic Studies

Today’s successful audit leaders never lose sight of the importance of continually assessing and improving the organizations’ university governance structure. Focusing on small and large mission, and using practical exercises and individual activities, the auditors will help gain the skills necessary to review and improve university governance structure, while developing techniques to assess risk management activities. Attendees will leave with an understanding of legal and regulatory guidelines as they pertain to university governance and discuss in-depth issues such as business ethics, transparency and disclosure, IT governance and university risks management. Identification, evaluation and management of university risks, is an important element of the university governance system. Today, the Bucharest Academy of Economic Studies is in a complex process to realize a university governance integrate information system. In context of this paperwork there are presented the main aspects for developing and implementing in actual phase information systems audit, to recognize the risks and establish the necessary measures to eliminate them.University Governance, IT Governance, IS Audit, Risks Management, Performance