Suchergebnisse

The purpose of the study was to investigate the professional process that is applied in financial auditing in 47 County governments in Kenya. The researcher exploited the following research objectives: establish the standard measure of financial auditing in various county governments departments, establish the qualifications possessed by county government auditors, determine the quality of work done on financial auditing by internal County auditors in county governments and establish the overall audit strategy and development plan. The researcher employed three theories: Scientific theory(Mautz and Sharaf, 1961), that defines the purpose for serious and substantial investigation into the possibility and nature of auditing being the hope that will provide the solution of problems found with some difficulty, Policeman theory(Hayes et al., 1999) that states that the auditors job is to focus on arithmetical accuracy, Theory of Inspired confidence which states that the demand for audit services is the direct consequence of the participation of the outside stakeholders in the company. The target population was 10,000 people whose sample size was 284 gotten from use of Krejicie and Morgan 1979). The research design descriptive survey and descriptive research methodology. The sampling techniques included purposive sampling techniques and judgment sampling techniques that required meeting respondents with the knowledge of the study and meeting respondents accidentally respectively. Research instruments included questionnaire4s interview schedule and documents analysis. Pilot study was conducted to pre-test and post-test research instruments for their validity and reliability.

Makalah ini membabas konflik pengelolaan sumber daya alam dan gagasan membangun mekanisme kontrol untuk menciptakan sistem pengelolaan yang berkelanjutan. Kajian difokuskan pada kontroversi peranan negara yang proporsional dalam menciptakan sistem tersebut. Pengelolaan sumber daya alam di Indonesia telah memicu konflik yang cukup kompleks antara masyarakat sipil, sektorprivat, dan negara serta mengancam keberlanjutan pembangunan. Untuk itu, perlu dibangun sistem kontrol melalui pengembangan kesadaran kolektif terhadap isu tersebut. Pengalaman di beberapa negara menunjukkan salah satu pendekatan yang kontekstual untuk membangun kesadaran tersebut adalah melalui pendidikan lingkungan bagi masyarakat.

ABSTRACT
Diamond Foods is a comprehensive case that provides an opportunity for students to apply several financial auditing concepts and professional auditing standards to a real-world context. Diamond overstated its earnings of fiscal 2010 and 2011, by 38 percent and 47 percent, respectively, by delaying recognition of the cost of walnuts acquired to later accounting periods. The case requires students to determine whether Diamond's external auditor—Deloitte & Touche, LLP (Deloitte)—fulfilled its responsibility to obtain reasonable assurance that the financial statements were free of material misstatement. Students need to determine whether Deloitte's issuance of an unqualified opinion on Diamond's financial statements and internal controls violated professional auditing standards. In addition, students are required to evaluate whether Deloitte obtained sufficient understanding of Diamond's business and industry, exercised the needed professional skepticism, and used appropriate analytical procedures to discharge its professional responsibilities. The case presents an opportunity to achieve several learning objectives, including the development of research, critical-thinking, communication, and problem-solving skills. The case is appropriate for use in a graduate or undergraduate course in financial auditing. It can also be used in a fraud examination course, or in a capstone course in the accounting curriculum.

Climate change is progressing fast and is undeniably a man-made disaster. Its impacts - heatwaves, floods, sea-level rise, melting ice caps, erratic rainfall, desertification, and similar - are likely to worsen in intensity and increase in frequency for many years to come. While the question of why measures to halt climate change are not fully implemented is not easily answered, it is necessary to reflect meanwhile on the strategies employed by governing actors to legitimise such inaction.
One such strategy is the attempt to ignore the "human" aspects of natural disasters, like bad governance and mismanagement, a process called "ecologisation." Climate change lends itself easily to this.
By presenting drought, floods, and other extreme weather events as "natural" and thus "beyond our control," governing actors can deflect responsibility for their mismanagement and bad governance regarding natural resources. This has happened in Syria, for example, following the prolonged drought occurring in the first decade of the twenty-first century.
Political Ecology provides key knowledge on how these problems can be constructed as "environmental" or "natural," how such "environmental" situations can be positioned as unprecedented and disastrous, and how framings like these may support ulterior political goals.
Somewhat counterintuitively, it may be necessary to "de-naturalise" phenomena that have been attributed to climate change to uncover the broader sociopolitical impetuses behind them.
With the fight over a possible trade-off between climate action and human rights already ongoing, policymakers need to learn how to both identify and address "ecologising moves." One way of doing this is by strengthening civil society actors who are identifying and calling out such moves, often under existential threat.

The financial auditors are required to provide the assurance for the public whether the financial statements are prepared, in all material respects, in accordance with the applicable financial reporting framework. The International Federation of Accountants, the International Auditing and Assurance Standards Board formulated general guidelines and principles of audit materiality assessments and provided that in auditing standards (IAA 320 and IAA 450). Financial auditors have independently to determine the materiality threshold and make professional decision about information significance according to International Auditing Standards. The aim of the article is to analyze tools of the proper consideration of the concept of materiality in financial statement auditing and provide interpretations of the materiality concept formation in the scientific resources and determine the factors of materiality. Based on the methods of information systematization and comparison paper analyzes the evolution of the materiality concept in scientific resources, discloses the role of Lithuanian scientists developing the conception of materiality and describes the matter of the materiality process. The conception of materiality includes quantitative and qualitative factors. Materiality, in general, can be understood as highly important information. The auditors evaluate significance and importance of the information making assumptions about the financial interests of consumer's needs and attitudes. The article indicates the sequence of the materiality determination activities, identifies quantitative and qualitative materiality factors, provides the working materiality threshold. JEL codes: M42. DOI: https://doi.org/10.15544/ssaf.2017.05

For decades the public sector seems incapable to not incur new debt or even save money to overcome the omnipresent stressed financial situation. This grievance is pervasive over several levels of public sector entities including municipalities, the federal states as well as central/national tier. On the local level, bailouts in form of loan repayment are understood as measures to deliver a sustainable solution to and thus overcome the stressed financial situations of municipalities. This study presents empirical evidence for a positive correlation of debt and cost inefficiency of municipalities' service provision. Furthermore, interest payments have a minor impact on this cohesion. These findings show that repayments of municipalities' debts are not a sustainable solution to overcome the stressed financial situation on the local government level. Highly indebted municipalities are inefficient in their service provision anyway.

The integrated meta-model for organizational resource audit is a consistent and comprehensive instrument for auditing intangible resources and their relations and associations from the network perspective. This book undertakes a critically important problem of management sciences, poorly recognized in literature although determining the current and future competitiveness of enterprises, sectors and economies. The author notes the need to introduce a theoretical input, which is manifested by the meta-model. An expression of this treatment is the inclusion of the network as a structure of activities, further knowledge as an activity, and intangible assets as intellectual capital characterized by a structure of connections. The case study presented is an illustration of the use of network analysis tools and other instruments to identify not only the most important resources, tasks or actors, as well as their effectiveness, but also to connect the identified networks with each other. The author opens the field for applying her methodology, revealing the structural and dynamic features of the intangible resources of the organization. The novelty of the proposed meta-model shows the way to in-depth applications of network analysis techniques in an intra-organizational environment.

The purpose of the study was to investigate mismanagement of county resources in Trans Nzoia County. The objective of the study is to determine the causes of mismanagement of resources for service delivery in Trans Nzoia County, establish the effects of redundancy in growth and development in county government on service delivery. Organization and management theory (Fredrick Taylor, 1961), was applied by researcher. The theory states that resources are to be managed effectively and efficiently. The researcher employed mixed research method that included qualitative and quantitative methods that led to triangulation design. The target population was 3000 people which gave a sample size of 900 people after the application of Greg and Morgan 1979 formula. The researcher employed purposive sampling technique and simple random sampling technique. Data collection was done by use of questionnaires and document analysis. The researcher also applied purposive sampling technique where data was collected from the people who had knowledge on what the researcher was conducting the study on. The researcher conducted a pre test and a post test of the research instruments to establish the validity and reliability of the instrument in the collection of data. Data was collected using questionnaires and document analysis. The findings indicated that the county resources were not well utilized and recommended that the people to handle finances should have the right qualifications and experiences.