Explanation of various types of fixed price

Fixed price contracts have a preset price that the vendor must adhere to in performing the work and in providing materials. There are different types of fixed price contracts. Explain them. [Explanation of various types of fixed price contracts] 2. Direct contracting is another procurement method that is used under a limited number of exceptional circumstances. Explain the conditions for adopting direct contracting, requirements and steps for direct contracting Conditions for adopting direct contracting Requirements for direct contracting and Steps for direct contracting] 3.Write short notes on Cost Plus Fee Contracts. [Explanation of Cost Plus Fee Contracts Features Conditions for adopting Advantages and disadvantages] 4. The methods of selecting a consultant are designed to achieve the objectives of quality, efficiency, fairness and transparency in the selection process and to encourage competition. Discuss any 2 methods of selecting consultants. [Explanation of any 2 of the method s With Where it is appropriate Type of assignments for which this method of selection is adopted] 5.The contract intro process commences right at the beginning stage of bid document preparation inviting contractors to bid, and proceeds through the contract negotiation, contractor selection, monitoring and controlling of the contractor's work and terminating the contract. Explain the areas that need attention for effective control of the contracts in a project [Core competence of the project manager Requirements of the working system Use of Work Breakdown Structure Recognizing the limitations with flexibility] 6. Explain the need of Procurement law and what are its objectives? [Explain the need of Procurement law List the Objectives]

Tin and Nitric Acid

Jarrett Sears Dr. Hummel Chem 121 2/7/13 A Chemical Reaction between Tin and Nitric Acid Introduction: Finding the products made from the components of tin metal and nitric acid is the ultimate objective of this lab; the formula of the products will be found in the CRC handbook thereafter. Procedure: First, obtain a clean crucible, and heat it under a Bunsen burner until it is as hot as possible, about 15 minutes within a fume hood unit. The Bunsen burner will be used under the fume hood for the entire duration of the lab. Place a crucible on a wire gauge, and wait for the crucible and its lid to cool off completely.After cooling, obtain the weight of the crucible and lid by placing it on a petri dish to be placed on an electric balance (petri dish mass must be obtained prior) without using any hands; there will not be any touching of the fingers or hands to or on the crucible and subtract the mass of the petri dish to obtain the mass of crucible. (Mass is noted at 61. 805g with cruc ible and petri dish, crucibles mass: 25. 253g) tin is weighed between 0. 9000g and 1. 0g (for this expirement, . 98g is weighed) and added to the crucible, which is placed back onto the non. ignited Bunsen burner.While the crucible is being held by the Bunsen burner stand, 10M Nitric acid is dropped into the crucible with the tin unitil there is no longer any kind of reaction from it. This takes nearly 100 drops. It will bubble and fumes will arise. When nothing further occurs after ten minutes, the Bunsen burner is lit with the tin and nitric acid inside. Heat for about 15 minutes, let the crucible with the now contained tin oxide, cool on the wire gauze again and measure its mass. Repeat the heating process without adding anything to the crucible for an additional 15 minutes.After finding the mass of the tin oxide, by subtracting the initial weight of the crucible from the weight of the crucible with the tin oxide, we can compare the two measurements. Data: Grams Petri dish36. 552 With Crucible61. 805 Crucible alone with lid25. 253 Tin0. 98 After first run63. 043 Tin oxide:1. 238 Drops of nitric acid:100 Measured Oxygen:0. 258 2nd run of oxygen0. 253 Mass percentage of Tin: Oxygen79. 2%:20. 8% Moles of tin0. 0083 Moles of oxygen0. 01612 Discussion: After the nitric acid is applied to the tin filled crucible, the reaction has already began, after only a few drops, fumes start venting out of the crucible.There is . 98g of tin in the crucible; the nitric acid applied (100 drops: it is not necessary to weigh this for the ultimate objective of finding tin to oxygen ratio) may weigh 3 grams (hypothetically). There would be a net mass of 3. 98 grams, but due to the fumes of the reaction, some of this net mass is lost already before the burner is even turned on. This proves true even further once the burner is lit; brown fumes will be emitted from the crucible that we find later to be nitrogen dioxide in the CRC handbook. After heating and cooling, the crucible is n ow 1. 238g heavier than the empy crucible.After equating the mass of the now tin oxide, 1. 238g, we now find the tin to oxygen ratio. There is . 98 g of tin and . 258g of oxygen in this product, dividing this by their respective quantity of AMU found via the periodic table will give us the number of moles, 0. 0083 moles of tin in 0. 98 grams, or 8. 3 X10(3rd). There are 0. 01612 moles of oxygen in 0. 258 g of oxygen or 1. 612X10(3rd) this is the mass combined to the tin. When we divide these moles by the smaller figure, we then learn the empirical formula; this is our 1:2 ratios are found. Oxygen consists of 20. percent of the final mass, while tin is the remaining 79. 2%. Nitrogen is found by process of elimination, four different oxides of nitrogen are looked up in the CRC handbook: HNO3, NO, N2O, and NO2. NO2 is the only gas that is brown amongst this group. Sources of error would entail heating the crucible for duration of time too short for the reaction to finish, resulting in a heavier compound, and jeopardizing the legitimacy of the entire experiment. It could potentially leave the demonstration with nothing to be learned if there is not a 1:2 ratio after finding the inaccurate molar masses.Conclusion: This is to understand how reactions occur, and sometimes need more than to just be mixed together, heat is needed. Also, the ratio of mass does not infer ratio of atoms, far from it. The 1:2 tin oxide ratio results when one molecule of tin (Sn) combines with 2 nitric acid molecules (2HNO3), and the hydrogen is released as NO2 (byproduct) this is the fume referred to prior, where the value of mass is lost and the remains are the product of tin oxide: SnNO2. The mass of the tin far outweighs that of oxygen by nearly 60%, yet consists of only two thirds of the molecular ratio. Sn +2HNO3 > SnO2+2NO2+H2

Substance Abuse and Prostitution Essay Example | Topics and Well Written Essays - 750 words

Substance Abuse and Prostitution - Essay Example The situation can escalate quickly when someone is under the effects of Ecstasy, often needing to rush them to the bathroom and purge their bodies with water so they don't dehydrate. It also becomes difficult to prevent people influenced under many of these drugs from having unprotected sex, which is another major health indicator. The two go hand in hand. But this is not the only problem with drug abuse around the state. According to a study done about the use of tobacco within the University of Minnesota, those who smoke regularly (which is roughly 25% of the current population of the university) are 6.3 times more likely to use marijuana 5. Part of the problem with marijuana too is the fact that it is easy to get a hold of. Through personal experience and people I know, even though I don't use the drug myself, there are roughly about ten or so people I could talk to who could get me some marijuana within a couple of days, and for fairly cheap as well. With only $20, a person can get significant amount. Part of the problem is the rising prostitution and drug traffickers around the Metro Area. It is a little known fact that the Twin City Area harbors some of the highest levels of prostitution. Even more alarming is the fact that most prostitutes within Minnesota start at the young age of 14, and that there are approximately 1,000 prostitutes who are under the legal age in the Metro Area 6. Not only that, but the Yellow Pages lists over 140 escort services.

Communiction Theories Dissucission 2 Essay Example | Topics and Well Written Essays - 250 words

Communiction Theories Dissucission 2 - Essay Example orporations that publicly trade have an obligation to ensure the wealth of those who invest in its stocks and bonds, thus it must consider its responses without using terminology that could jeopardize investor confidence. Executives that might formulate a response to a news story also have obligations to ensure that they act on behalf of the organization, not their own independent value systems. Thus, if the story were about an issue that is highly debatable by public society, the representative must ensure that responses are in line with organizational values or vision before responding. This can avoid liability on behalf of the executive and also spare the company from negative social publicity. This is to ensure trustworthiness for the long-term in the eyes of those who read this response. At the same time, responses must be factual and able to be cross-checked through some fact-finding source before giving a formal response to the story. This builds integrity and trustworthiness regarding the

What if anything, can the study of family law gain from an Essay

What if anything, can the study of family law gain from an understanding of theoretical approaches towards the relationship between law and families - Essay Example or alternative non-marriage arrangements as well as frequent divorce are making the once-solidly-defined English nuclear family resemble something else entirely, something else that is thus-far undefined, vague and nebulous. In this changing atmosphere, family law will be of increasing importance in managing conflict, creating harmony and resolving issues before they arise, creating amicable arrangements when disasters do occur, and organizing society. Major theoretical approaches like feminist theory, the public-private divide and functionalist theory deserve analysis, but the most salient for modern circumstances is feminist theory, at least insofar as it recognizes gender differences and difficulties. The changing nature of the British family deserves special comment and analysis. â€Å"Earlier this year, women became the majority of the workforce for the first time in U.S. history. Most managers are now women too. And for every two men who get a college degree this year, three women will do the same. For years, women’s progress has been cast as a struggle for equality. But what if equality isn’t the end point? What if modern, postindustrial society is simply better suited to women?† (Rosin, 2010). Rosins question is obviously somewhat hyperbolic, but there is an underlying fear and anxiety there. Girls are being preferred over boys for in vitro fertilisation in America, and similar phenomena are occurring in Britain. The delocation and loss of jobs caused by the recent economic meltdown have only exacerbated this phenomenon. â€Å"He writes on the board: $85,000. â€Å"This is her salary.† Then: $12,000. â€Å"This is your salary. Who’s the d amn man? Who’s the man now?† A murmur rises. â€Å"That’s right. She’s the man† (Rosin, 2010). This basic conflict between men and women in terms of new gender norms will cause major issues for family law. Add in the other factors such as cohabitation, gay marriage and civil unions, other changing sexual orientation

Report on EasyJet Coursework Example | Topics and Well Written Essays - 1000 words

Report on EasyJet - Coursework Example EasyJet also acknowledges and supports talent among the large workforce through promoting employee skill development. The motive revolves around the creation of a people strategy to expand connections between employees with unique skills. As such, the human resource department transferred employees from Madrid to other bases to enhance efficient operation. Additionally, the company offers flexible contracts for the involved cabin crew and pilots. The scheme also entails permanent signing of the existing workforce under the same flexible contracts. The additional services offered by the airline company to new recruits are also a significant motivational approach (Adeyemi, 2013). The services include hiring retired pilot servicemen seeking employment in the company. The company extends the hiring process to offer additional training through an exchange program with experienced pilots on the ground. Other motivational services offered include the refurbishment of employee facilities suc h as the showers and restraint facilities. The airlines move to build a strong relationship between the employees, and the managers are significant in boosting employee job security. The approach ensures that the employees feel respected while working in the airline. The compliance aspect originates from the free communication between the appointed managers and the employees. Secondly, the provision of expected operating guidelines is significant for directing the employees on the expected codes of ethics (Anderson, 2014). Additionally, the employees are aware of the airlines demand and system of operations. Such moves enhance employee understanding that maximizes the eventual performance. Another significant evaluation of the company’s approach is evident through the introduction of a high-performance tradition. The company policy enables an employee to work effectively given the end rewards from

Discussion Board creminal justice Essay Example | Topics and Well Written Essays - 750 words

Discussion Board creminal justice - Essay Example (Burright) Nonetheless, in recent past the privatization of prisons and jails found the way back into the criminal justice, once again arousing a wave of controversy and debate. Over-crowded correctional facilities, decreasing revenues, increasing crime rates, public call for more prison sentences and longer criminals' incarceration are among the factors that forced the nation's prison system to once again consider the option of private contracting to provide privatization of prisons and jails. ... Considering all these benefits, by 1987, three States had approved legislation authorizing private businesses to operate the State correctional facilities. At present, there are a lot of states and counties that have prisons being operated by private companies. So while the legal aspects of government delegating its responsibility for the custody of an individual to private organizations was much discussed in the 1980s, today it is clear that "objections to prison privatization on constitutional delegation grounds have little force". (McDonald, p.6) It is interesting that with so many privately operated correctional institutions in the country, there is no any case law to define exactly how general process standards are applied to private jails and prisons. There is no special legislation defining the authority of private contractors regarding use of force, especially deadly force. Privately run facilities usually lack legal authority to respond to various critical situations, e.g. escape and other emergencies. There is a great need for legislation that would govern these practices. Without proper legal solution to this absence of the relevant law of jurisdiction, it is quite possible that private companies will have to face civil or criminal liability. Special legal questions arise when sending prisoners from a certain jurisdiction to another, privately operated one. Some jurisdictions rely on contracts, others - on intermediary governments when placing prisoners in private jails. There is no common ground and these inter-juris dictional issues also put a question mark on the sufficiency of legal regulation and authority. To address other reasons proponents of prisons privatization offer, one should mention that there is no strong evidence to support the

General description, meaning of the song Essay Example | Topics and Well Written Essays - 1000 words

General description, meaning of the song - Essay Example He is reminiscent of the times when he was at loggerheads with his mother and ended up being kicked out of the house but remembers that once he was convicted the mother was the first to visit him in jail. The song takes the listener through the harsh life of living in the streets and the plight that the mothers have to pass through in order to make ends meet for their children. The song is filled with the ‘gangster’ life that the street members used to live in. The song takes one through the experiences that the life in the streets meant for the people that lived the street life day in day out. Although they made ends meet and had a living it took a lot of effort to ensure that they were safe with the gang members constantly being tracked by the police. Tupac however justifies the people that engaged in thug life in the streets asserting that the life was only to ensure that they got some money that they later used to help their families. According to Tupac (41-43) â€Å"I needed money on my own so I started Slangin and I ain’t guilty because even though I sell rocks it feels good putting money in the mailbox† meaning that although he was engaged in different evils while on the streets he was doing it for the good of the family and not for his own benefits and also to pay for his own rent. Tupac reiterates that life in the street s is hard and one has to adapt to make it out there since everyone lives for themselves however he still remembers the huge role that his mother played. The song highlights the plight of different people on the streets especially those that are of age and are wishing to join the different gangs to make it in life. It is an illustration of the hustle of the gang members and the different reasons that leads the people in the society to join the gangs. Poverty and poor living conditions is also clearly identified as a

Edit 2 Essay Example | Topics and Well Written Essays - 1000 words

Edit 2 - Essay Example In this Essay I will focus on Tatsuo’s three main ideas of sovereignty, Asian culture and tradition, and religious diversity. Tatsuo views the Asian values as unauthentic and driven from an anti-West centric stance. In fact, the Asian governments invented this concept to increase their power and silence Asians’ voices by restricting their liberties. According to Tatsuo, the term Asian value is a concept used by Asian leaders to protect their societies from being invaded by Western concepts that contradict with their culture and tradition. Indeed, Tatsuo suggests that even though Asian leaders do not like the idea of democracy – viewing it as a Western value that is being forced into their society, they contradict themselves by accepting the term sovereignty, which is also a Western concept that was introduced by philosophical westerners such as Jean Bodin and Machiavelli. In fact, Tatsuo points that Asian society uses sovereignty as a way to place the power of the state above the individual rights. A good example is Bangkok Declaration that manipulates the meaning of sovereignty by illustrating the importance of respecting the nation and not interfering with foreign affairs. In my opinion, Tatsuo’s argument on sovereignty is valid. Introducing democracy to Asian society will disrupt the hierarchy system that places the state on top of its citizens. In fact, increasing the individuals’ respect and love for their state will increase their feeling of responsibility towards their nation and consider protecting their states as their first priority regardless of their human rights. Indeed, the more value is given to the state the more power it will have and the less power individuals will feel, which will increase their fear of expressing their voices even if their rights are violated. Indeed, this hierarchy system allows the state to control its citizens easily under the right of sovereignty and disregarding the rights of

ABC Health Care Research Paper Example | Topics and Well Written Essays - 1500 words

ABC Health Care - Research Paper Example The company is losing its hold on the market, as well as missing income flows and revenues from the poor quality of healthcare networks currently operated by the company. As such, the main aim of this analysis of the requirements of technical analysis of the healthcare is to come up with new ways and strategies that would enable the company make the best out of its networks, as is the case for both its trusted as well as untrusted clients. This is a very critical aspect of the new design development as it enables the company to maintain high security levels. As such, this control of accessibility for both legitimate as well as malicious users of the system forms the utmost importance of the safety and security of the management system of ABC Health Care. The threat that the company faces through the usage of improper management systems does not remain solely to the outside malicious users. However, this also relates to the legitimate users engages in the illegitimate activities. The securities of the company’s website as well as other critical factors that affect the normal operations of the business are critical in maintaining the security of all systems. The new design of network development would include a high-level performance through the incorporation of consistent delivery system. The new design should include proper support systems of the business as well as bridge a balance the security requirements without introduction of significant overhead and complexities that may arise in network use and development. Other important aspects that the new design of network should address include the possibility of maintenance and enhancement of security without incurring a significant increase in the overheads of management or other related complexities. This also incorporates the implementation of systems that are supported by the industry, such as meeting the appropriate standards set by the industry, as well as being scalable and tolerant to faults. The i mplementation of the designs should also assist in ensuring compliance with all the applicable regulations within the market as well as within the industry. To close it up, the system should also have proper access control for both legitimate as well as malicious users. In order to achieve maximum success through the proper usage of the network systems of the ABC Health Care, the analysts should consider the all the related factors to the development of a consistent network system that ensures proper returns as well as provide its clients with the best service deliveries. In addition, the company should also include both internal as well external aspects of network development in improving its technical designs. This is through the considerations that the untrusted aspects of network connectivity would include connectivity of users to the internet, whereas the trusted network would mainly deal with the purpose of supporting all business functions, as well as ensuring that the compan y overcomes it current flaws in network connectivity. Some of the composite business function that this new vision should address would include the suppliers of the company, as well as the partners. These persons or groups have a secure business relationship with the company and assist in its day-to-day operations for culmination into a successful end of a fiscal year. The system designers can also come up with a Network Intrusion Prevention System appliance in order to maintain and uphold the security of the health care system. This is a

International Business Entry Case Study Essay Example for Free

International Business Entry Case Study Essay High turnover. Small companies tend to have a small structure, then job opportunities are few, which force employees to change job. Poor customer service. Distributors mostly only care about selling off a product, then they direct customers with Microsoft. The main problem is that Microsoft Customer service is focused on developed countries, where the needs and tools are greatly different. In some cases the technical service is non-existent, heavily hurting the image of the company, not the distributor. Poor input for further developing products. If all the deployment and input is being done and received by a distributor, then it is most likely that the information will never reach Microsofts engineering department. Without that knowledge products will stall for that particular market in a short period of time, inflicting loses in the long run for the company. 2. Are there countries where Microsoft’s strategy might not work? Why? Small countries with an unique language possibly are the toughest. Microsoft strategy mean that while local partners are relied to market the products, Microsoft is still in charge of the code and language. In that regard Microsoft is very vulnerable to small IT companies that develop solutions for their language. With small partners, it is easy for local developers to attract those distribution channels for their own product, therefore using Microsofts resources and know-how to make profit out of other products, making Microsoft lose money. 3. What other kinds of businesses might find Microsoft’s strategy to be effective? Please explain. Car manufacturers. They basically operate the same scheme with distributors. When a cars manufacturer enter a new country most times they give the concession to sell the cars to a local person or company. Almost entirely those distributors operate in a very small area. The manufacturer covers Marketing and promotion, while the distributor has to develop their sales only in their area. 4. How might Microsoft need to change its strategy once it has established a strong position in a foreign market? They need to deploy a strong services net. They need to be in constant contact with customers in order to assure that they meet their current and future needs. They need to deploy training facilities for their products in order to have a strong pool of expertise from where enterprises can nurture in order to keep fidelity with the products. They need to partner with high profile local companies to develop solutions in order to gain traction in the country. 5. Describe how host governments might react to Microsofts entry strategy? Governments usually react in a good way. The way Microsoft do business benefit host countries a lot, since it creates a lot of jobs for the locals. Nonetheless there might be some countries who could think that Microsoft is a danger for their local IT industry. In those cases their strategy also soften their position a lot, since the entry in indirect. Reference Glusing, J. (2006, June 1). The third world goes high-tech: The dirt road to the information superhighway. Spiegel. Retrieved from http://www. spiegel. de/international/spiegel/the-third-world-goes-high-tech-the-dirt-road-to-the-information-superhighway-a-419034. html

My Ethics Awareness Inventory Summary Essay Example for Free

My Ethics Awareness Inventory Summary Essay In my Ethical Awareness Inventory I believe in what is right. Ethical awareness is gaining an insight in the perspective of having the determination of what you believe is wrong or right. My beliefs in decision making and obligation are mainly in the core values of the best ethical decision and what core beliefs I believe inspire my values and morality. The core beliefs I chose were character, obligation, results, and equity. I believe an obligation to make the right decision is very important in any decision making process. Results show how a person can provide the character that motivates them in the equity that is chosen to make the right choice. Factors that influence my decision making is pressure from peers and the pressure from the above, interest groups, personal financial gain, chance to get ahead, limited information to get ahead, convenience, and threats in the workplace that are used if not abiding by the Code of Ethics, which is a document signed when hired at a place of employment. Ethical Awareness is the key to sound ethical judgment. The answers to the questions posed in the EAI Inventory will assist you to make the â€Å"right† decision, but it is important to remember that there is no easy shortcut to ethical decision making. It requires you to make an important personal judgment about a matter that will have a significant impact on the lives of real people—not some faceless mass (Ethics Awareness Inventory, 2011). Obligations category defines my selections as individuals that I may work with as argumentative about the society who may not be able to work in their own best interest. Obligations to me are very important and need to look at as being at the top of a list and adhered to as promises made to be taken care of as soon as possible. In my own life the results have pretty much matched on how I am in real life, especially the personal financial gain. I always run short of money and looking for more ways to earn more. Another way is more information being available to me. I always have been willing to learn as much as I can to know about my tasks and duties within a job or even in my personal life. I was raised with strong personal ethics and apply those to my professional and personal life. In the educational field I have learned that ethics in decision making can be different than what I believe. My decision making is of right or wrong. In a professional setting the decision making can be one or the other due to the Code of Ethics and the supervisors that are the last say in a decision. My thinking has been altered to some point to obligations as to the community and diversity which shows how much we should think about the other cultures that have issues that need assistance and our ethical views which are a difference than what most are altered from my core beliefs. Reference Williams Institute(2011). (6th ed): www. ethics-twi. org [emailprotected] org. Retrieved April 23, 2012 from: https://ecampus. phoenix. edu/secure/aapd/Vendors/TWI/EAI/

Nuclei And Mitochondrial Fraction

Nuclei And Mitochondrial Fraction The objective of this experiment is to prepare a nuclei and mitochondrial fraction using differential centrifugation, from a rat liver homogenate sample. The amount of activity of mitochondria in the fractions can be measured using succinate dehydrogenase (SDH) as a marker. To measure the percentage recovery of the SDH of Mitochondrial, Nuclei and supernatant fractions in comparison to the Homogenate and to Calculate the specific and relative activity of SDH in each fraction. Figure 1: Shows a typical animal cell with the individual organelle components. Figure 2: Shows the typical features and functions of the organelles of interest in this report. Figure 1 + 2 Created on Microsoft paint with reference to Essential Biology (2004) Individual organelles differ in size but are all usually around 10nm in diameter. There is a small surface area and size/density depends on the organelle, the smaller organelles being lysosomes and ribosomes. Mitochondria differs in cell type depending on the energy demand of that organ, the more ATP that is required in a particular organ the more mitochondria found. E.g. more mitochondria found in heart and liver cells than in a white blood cell like a lymphocyte. Smaller organelles include lysosomes and ribosomes. Metabolism can be detected using various methods such as use of inhibitors. These can be both competitive and non-competitive, an example is seen with arsenic with inhibits pyruvate dehydrogenase. Another method is with the use of radioisotopes to measure activity aswell as histochemistry, immunocytochemistry and electromicroscopy. Preparation of the homogenate occurs in various stages. Firstly the homogenisation of liver cells. This can be done using a Potter Elvehjem homogeniser to extract organelles without damaging the actual cell. This is a simple and effective homogenisation method. A small gap is made within the cell wall which is then pressurised which forces the contents i.e organelles, cytoplasm etc. out of the cell. This occurs at a low temperature and mild pH, and to keep the isotonic solution a sucrose buffer is used, therefore since there is the same water potential inside the cell and outside the cell there is no net movement of water (osmosis) and thus the cell remains the same size. Homogenized cells also must be kept at low temperatures to prevent autolysis (the degradation of a cell by its enzymes). (www.bookrags.com). Figure 3 shows a classic Potter Elvehjem homogeniser Image taken from (umwcellbiology.org) The second stage is fractionation of the homogenate sample. This process is called centrifugation and can be further split into either a differential centrifugation or a density gradient centrifugation. The differential centrifugation splits the impure fraction into separate compartments due to the size of the various organelles in question and there density. The centrifuge applies a gravitational force onto the sample to separate components. The rate of centrifugation is determined by the acceleration or speed applied to the homogenate and is usually measured in revolutions per minute (RPM) or g. Depending on the density of the organelles will determine their isolation at a given speed. The higher density organelles and the bigger organelles separate at a lower speed centrifugation. (K. Wilson 2005). The separation forms a pellet which is the precipitate proportion of the sample and the component of interest and a supernatant which is the liquid component. The supernatant readily de canted from the sample without removing the precipitate. Diferemces in centrifugation occur due to the techniques used, differential centrifugation is based upon the sedimentation rate of particles and thus the sedimentation rate separates them based on size and density. After initial sedimentation the largest particles separate first into pellet and supernatant (K. Wilson 2005). Density gradient centrifugation separates organelles using a media. Various media can be applied and depending on the particles will be best for certain types and may not work well for others. (K. Wilson 2005). The 4 fractions we will obtain are nuclei, mitochondrial, supernatant and homogenate. Various tests can be carried out to distinguish between fractions and to determine their actual purity, testing for specific enzymes can code for the activity occurring in the cell fractions therefore indicating the most abundant component. Some tests include: Testing for DNA in both nuclei and mitochondrial fractions. This is because DNA is contained within the nucleus but also within the mitochondria. This is because relating to the endosymbiotic theory mitochondria was a separate aerobically respiring bacterial cell which was later engulfed by an early eukaryotic cell to merge into one aerobically respiring cell. Mitochondria is maternally inherited in the case of the majority of multicellular organisms, this is due to the higher number of mtDNA molecules in the ooecyte and much fewer in a sperm cell which are mostly degraded before fertilization takes place. Test for histones which indicate nuclei fraction as well as testing for various enzymes such as ATPase found in cytoplasmic (supernatant) and mitochondrial fractions and phosphotase kinase indicating microsomes and golgi apparatus are present. Some enzymes are exclusive to the citric acid cycle which occurs in the mitochondria, therefore testing for these enzymes indicates the presence of mitochondria in a fraction. The enzyme marker to test for mitochondria which we use is succinate dehydrogenase which is exclusive to the inner mitochondrial membrane. Succinate dehydrogenase is formed only during the citric acid cycle so is only given as an indication of mitochondria. However, since during the homogenisation process the mitochondria could potentially burst spilling their contents into the cytoplasm (supernatant fraction), this does not therefore give an accurate indication of mitochondria present in a fraction. Succinate dehydrogenase breaks down succinate into fumurate, therefore t he measurement of formazan indicates presence of succinate dehydrogenase. Measuring Succinate Dehydrogenase Activity (Red Formazan assay) This occurs in 2 reactions: 1: succinate + FAD à ¨ fumarate + FADH2 SDH breaks down succinate into fumarate. This is an oxidation reaction since the succinate loses 2 electrons, in addition a reduction of the enzyme flavin adenine dinucleotide occurs (FAD gains 2 electrons) (FAD + 2 electrons à ¨ FADH2) Figure 4: Shows the redox reaction which occurs with succinate and FAD. Image taken from natuurlijkerwijs.com SDH activity is measured by the formation of formazan a deep red compound formed from the reduction on a tetrazolium salt. The reduced FADH2 reduces tetrazolium salt (INT). 2: FADH2 + INT à ¨ FAD + formazan Centrifugation and calculating the relative centrifugal field. (K. Wilson 2005) G = W2r = 4 II2 r (rPM)2 = 1.1110-5r (rPM)2 3600 G= Relative centrifugal force (RFC) r = Radical distance from axis of rotation w = Angular velocity rPM = Revolutions per minute. T = 9 É ² (In Rt/Rb) 2 W2rp2 (Pp -P) É ² = Viscosity of medium rp = Radius of particle Pp = Density of particle P = Density of medium Rt = Radius to top of centrifuge tube Rb = Radius to bottom of centrifuge tube. There are many differences in types of centrifuges available and results depend on the speed of the centrifugation and whether a vacuum is present and the type of rotor used. (K. Wilson 2005) Analysis of marker enzymes in subfractions determines the recovery of subcellular organelles, with comparison to previous tests, quantative data can be used to assess contamination of fractions. Showing whether the subfractionation method has been successful or not. These tests also hold health benefits and implications e.g. microsome C causes cell death and can be found in mitochondrial fractions, however in cancer patients no microsome c is present, indicating no cell death will occur a common feature of cancer cells. Enzyme measurement in subcellular fractions however does hold some implications such as the solubility of the environment which may cause differences in enzyme function. Another implication is latency of enzymes, this refers to whether proteins are bound to the enzyme which in turn activates them once bound signalling enzyme function. There may also be low recovery of enzymes in the fractions due to poor recovery of the organelles which they come from, in particular if the enzyme is confined only to a specific region. Over the 3 week period centrifugation will separate the fractions according to size/density and separating the sample into the pellet and supernatant fractions. The speed of the centrifuge determines whether the pellets will separate. A lower speed is needed to separate the nuclei fraction due to the higher density, whereas the higher speed is needed to separate the supernatant due to the smaller density remaining organelles. (K. Wilson 2005). The protein content is also measure for each fraction using the biuret assay, absorbance values are given which determine the protein content of each fraction. Finally succinate dehydrogenase is measured. This causes a redox reaction and causes e- ions are released, using formazan as an indicator this changes the colour of solution red, showing a redox reaction has taken place. From this research I can predict that the mitochondrial fraction is expected to have the highest results in specific activity due to fewer proteins present in that fraction. Results: Calculations: Formazans molar extinction coefficient (E490nm) = 20,100 M-1 cm-1 The specific activity and relative activity of the fractions can be determined by measuring the concentration using Beer- Lamberts Law: (www.chemguide.co.uk) A = ÃŽ µ x l x C A = Absorbance (no units) ÃŽ µ = Epsilon. The adsorbtion coefficient M -1 cm -1 l= Cuvettes light path length, this is the length of solution a light passes through (always 1 cm) C= Concentration of substance in M (moles in 1 litre) Rearrange to give concentration: C = A / ÃŽ µ x l Units: M-1 x cm-1 = 1 / M x cm C = A / ÃŽ µ x l Gives units: ( 1/ (1/M x cm) x cm). This can be simplified to give 1/ (1/M) And further simplified to give units: M (moles per litre or dcm -3) Know values: ÃŽ µ = the formazan adsorption coefficient is 20,100 M -1 cm -1 A = refers to the absorbance at 490nm values for each fraction are found in the mean-control table section. Using the equation: C = A / ÃŽ µ x l We can work out the concentration of formazan formed in the reaction. The concentration value is for 1 litre, therefore we must calculate the actual concentration from the actual assay volume used. Concentration = amount/volume rearranged to give A = C x V The final assay volume from week 3 is 6 ml* due to the addition of ethyl acetate. * Note by mistake 6ml of ethyl acetate was added instead of 4 ml giving a different final volume to the other groups. Converting 6ml into its litre value and x by the concentration gives the accurate mole product of formazan produced. Reaction time needs to be included to give the accurate units. Activity units can be determined using the following equation. Activity = Moles of formazan/reaction time (12 minutes) This gives the activity in M -1 Calculating total activity and specific activity of the fractions. Table 1: Total volumes from each cellular fraction. Fraction Total Volume (ml) Homogenate 12 Nuclei Fraction 12 Mitochondrial Fraction 12 Supernatant Fraction 26 To do this we need to take into the account: The total volume The total protein of the fraction. Dilution factor The total volume values for each fraction can be found in table 1. The sample of each fraction used was 0.2ml, therefore the amount of moles of formazan calculated is in 0.2ml. (0.2 / total volume) x moles of formazan in 0.2ml X by the dilution factor of each fraction to give the total activity for each fraction, the values are given in table 4. To determine the specific activity we must consider the total protein of the fraction. Values are given in table 3. Specific activity = Total activity of fraction/ total protein of fraction Table 2: Bovine serum albumin (BSA) solution concentrations Volume (ml) BSA (10mg/ml BSA 0 0.2 0.4 0.6 0.8 1.2 1.6 0.1m NaOH 2.0 (blank) 1.8. 1.6 1.4 1.2 0.8 0.4 Table 3: Values for BSA standard curve. See Graph 1 for the results from the corresponding fraction absorbance. Protein Amount (mg) 0 (blank) 2 4 6 8 12 16 Absorbance at 550nm 0 0.105 0.184 0.275 0.354 0.511 0.531 Table 4: Protein amount in homogenate and subcellular fractions. Homogenate 0.05ml Nuclei 0.2ml Mitochondria 0.2ml Supernatant 0.2ml Average Absorbance (550nm) 0.169 0.054 0.174 0.199 Protein amount in samples aliquot (mg) 3.6 1.18 3.8 4.15 Protein concentration in fraction (mg/ml) 72 5.9 19 20.75 Protein amount in fractions total volume (mg) 864 70.8 228 539.5 Graph 2: Shows the difference in protein amount amongst cellular fractions. Table 5: Actual concentration of fraction after dilution. Dilution Factor Actual concentration (mg/ml) Homogenate 20 3.6 Nuclei 3 2 Mitochondrial 20 0.95 Supernatant 1 20.75 Table 6: Formazan content absorbance at 490nm. Fraction Control Test 1 Test 2 Mean-Control Homogenate 0.132 0.58 0.52 0.42 Nuclei 0.21 0.352 0.326 0.13 Mitochondrial 0.057 0.391 0.265 0.27 Supernatant 0.132 0.52 0.33 0.29 Results for Homogenate: From table 5, we have the absorbance of homogenate as 0.42 this divided by the adsorption co-efficient gives: 0.42/20,100 = 2.1 x 10 -5 M The units for concentration are left as moles per litre (M). To get this into moles in the actual volume used (6ml not 1 litre) 2.1 x 10 -5 M x 0.006 lite = 1.3 x 10-7 M Include the reaction time of 12 minutes to give moles per minute. 1.3 x 10-7 M /12mins = 1.010-8 M -1 To determine total activity and specific activity. The total volume from table 1: for the homogenate is 12ml, however the sample used was only 0.2ml we therefore divide actual volume / used volume x concentration of H x dilution factor (20 in the case of the homogenate from table 5 values) Total activity = (12/0.2) x1.0x10-8 M -1 x 20 = 1.2 x 10 -5 M -1 specific activity = 1.2 x 10 -5 M -1/ total amount protein in homogenate from table 4 1.2 x 10 -5 M -1/864= 1.3 x 10-8 M min-1 Results for nuclei fraction: 0.13/20,100 M-1 cm-1 = 6.5 x 10-6 In 0.006 litre : 6.5 x 10-6 x 0.006 = 3.9 x 10-8 M 3.9 x 10-8 M / 12 = 3.2 x 10-9 M min-1 Total activity = 3.2 x 10-9 M min-1 x (12/0.2) x 3 = 5.8 x 10 7M min-1 Specific activity = 5.8 x 10 7/ 70.8 = 8.2 x 10 -9 M min-1 Results for mitochondria: C = 0.27/20,100 m-1 cm -1 = 1.3 x 10-5à ¢Ã¢â€š ¬Ã¢â‚¬ËœM 1.3 x 10-5à ¢Ã¢â€š ¬Ã¢â‚¬ËœM x 0.006 = 7.8 x 10-8 M 7.8 x 10-8 M / 12 = 6.5 x 10-9 M min-1 Total activity = 6.5 x 10-9 M min-1 x (12/0.2) x 20 = 7.8 x 10-6 M min-1 Specific activity = 7.8 x 10-6 M min-1/228 = 3.4 x 10-8 M min -1 Results for supernatant: C = 0.29/20,100 m-1 cm -1 = 1.4 x 10-5à ¢Ã¢â€š ¬Ã¢â‚¬ËœM 1.4 x 10-5à ¢Ã¢â€š ¬Ã¢â‚¬ËœM x 0.006 = 8.7 x 10-8 M = 8.7 x 10-8 M / 12 = = 7.3 x 10-9 M min-1 Total activity = 7.3 x 10-9 M min-1 x (26/0.2) = 9.4 x 10-7 M min-1 Specific activity = 9.4 x 10-7 M min-1/539.5 = 1.7 x 10-9 M min -1 Percentage recovery of Succinate Dehydrogenase for the fractions This is done by dividing the amount of Succinate dehydrogenase in the individual fractions by the original homogenate and then multiplied by 100 to give a percentage. Table 7: Shows the total activity for each of the fractions. Fraction Total Activity Homogenate 1.2 x 10 -5 M -1 Nuclei 5.8 x 10 7M min-1 Mitochondria 7.8 x 10-6 M min-1 Supernatant 9.4 x 10-7 M min-1 Nuclei fraction: (5.8X10-7/1.210-5 ) x 100 = 4.8% Mitochondria fraction (7.810-6/1.210-5 ) x 100 = 65% Supernatant fraction (9.410-7/1.210-5) x 100 =7.8% Relative Specific Activity of Succinate Dehydrogenase This is found by dividing the specific activity of the fractions (found above) by the specific activity of the homogenate (found above). Table 8 shows the specific activity for each of the fractions: Fraction Specific Activity Homogenate 1.4 x 10-8 M min-1 Nuclei 8.2 x 10 -9 M min-1 Mitochondria 3.4 x 10-8 M min -1 Supernatant 1.7 x 10-9 M min -1 Nuclei fraction 8.2 x 10 -9 M min-1 /1.4 x 10-8 M min-1 = 0.586 Mitochondrial fraction 3.4 x 10 -8 M min-1 /1.4 x 10-8 M min-1 = 2.429 Supernatant fraction 1.7 x 10 -9 M min-1 /1.4 x 10-8 M min-1 = 0.121 Discussion: Note: There was very little protein found in the nuclei fractions total volume, this is abnormally low since we would expect this to be higher. From the results we can determine that the this supports our prediction that The mitochondrial fraction is expected to have the highest results in specific activity due to fewer proteins present in that fraction. Organelles have been isolated from each other as seen with the differing proportions of protein found in each fraction as well as the differing values for specific and total activity calculated. However the homogenate is expected to have the highest total activity due to the higher amount of protein since all fractions are present. However since protein was found in the cytoplasm or supernatant fraction, this indicates that there was an error in the separation of the fractions as SDH is present where it usually isnt found. Succinate dehydrogenase works by transferring 2 electrons from succinate which transfers it to fumerate, which blocks the rest of the reaction when it binds to FAD, from the measurement of formazan gives the value of activity. Results show that the relative specific activity is highest in the mitochondrial fraction, as well as the percentage recovery of the fractions. Therefore demonstrating that the fractions were purified and that the homogenisation and centrifugation has been relatively successful in separating fractions. However there were some inaccuracies from the results, this includes the very low protein amount found with in nuclei fraction, this was however predicted to contain a higher amount of protein due to the nature of the organelle and the enzymes contained within it. Another inaccuracy in this experiment is that SDH was found within the supernatant. This is primarily a marker for mitochondria so would not usually be found within the cytoplasm, however due to mitochondria bursting and releasing its contents into the cytoplasm during the homogenisation stage and centrifugation the enzyme succinate dehydrogenase was present. Since the test was carried out under the same conditions in a neutral pH buffer we can conclude that this was a fair test, however is it often found that the more molecules present in a The separating of the homogenate could be improved by using another method of homogenisation, in this experiment we used a Potter Lethem homogeniser which is a glass and plastic hand homogeniser. This perhaps isnt the most accurate at pressurising cells with the force needed to accurately release cell content. Alternative homogenisers include ultrasonic and rotor based homogenisers which may provide more accurate. (www.proscientific.com) A different centrifugation method used. During this experiment differential centrifugation was used, however density gradients may provide more accurate at purifying a sample (www.coleparmer.co.uk). This method works by placing various layers after layer of gradient media such as sucrose in a tube with the heaviest layer at the bottom and the lightest at the top. The cell fraction to be separated is placed on top of the layer and centrifuged. Density gradient separation can be classified into two categories. Rate-tonal (size) separation. Isopycnic (density) in which organelles separate until their density matches the surroundings of the media in which they are. A very good medium for separating organelles is an iodinised media. (www.coleparmer.co.uk). Accuracy of the absorbance and accuracy of obtaining the protein amount. Results are slightly low indicating inaccuracy in both collecting the samples and also measuring the absorbance, this could be due to error in homogenisation and centrifugation techniques but could also be due to error in the reading of absorbance using the Spectrophotometric assay since U.V wavelength has different absorbance levels if either oxidised or reduced enzymes absorb light therefore giving innacurate indication to enzyme present (www.millipore.com) . This may affect the absorbance levels in the fractions if specific enzymes are affected thus giving an altered absorbance level and therefore undermined protein amount. Another method to measure enzyme assay could be to use a caliometric method which measures heat radiance given off instead of the absorbance levels. Some of the organelles which remain in the supernatant fraction are the smaller and less dense proportions of the cell such as ribosomes and lysosomes. Further centrifugation at a higher speed can be used to separate these smaller less dense organelles into pellets. This can also be used to further purify bacteria. In conclusion we see that as predicted, the specific activity is highest in the mitochondrial fraction and the total activity is highest in the homogenate. The % recovery of each fraction and the relative specific activity for each fraction calculated shows a higher proportion in the mitochondrial fraction also. Overall the results indicate accurate laboratory skills and results conclude what was intended, however some slight changes to laboratory equipment would mean that some of the results such as SDH found in the supernatant may not come about in a future test.

Bar Kochba Revolt :: essays research papers fc

  Ã‚  Ã‚  Ã‚  Ã‚  The Jewish revolt led by Bar Kochba in 132 AD was not the work of a single if a single radical revolutionary. It was the inevitable result of years of promises not kept to the Jews, and laws which suppressed the basis of Jews as a nation.   Ã‚  Ã‚  Ã‚  Ã‚  To understand the reason for Bar Kochba’s Revolt one must go back many years even before the war. Prior to Hadrian, an emperor by the name of Trajan was the ruler of the Roman empire. Due to the rebellion of the Jews in the Diaspora to the east and the west of them, Trajan, in order to keep the Jews in Palestine from rebelling he had to send a great general to be governor of the Jews in Palestine, a general who was well with the harshness in which he treated people. This general’s name was Tineius Rufus, he was the general that put down the uprising of the Jews in Parthia. Because of Rufus’ reputation of his severity to the Jews, he uprooted any thought of the Jews in Palestine to rebel against Rome at that time. The Jews did not want to rebel anyway. Trajan had promised the Jews that he would rebuild the asenv ,hc, the Jews assumed this also meant to rebuild Jerusalem. The Pagans in Palestine did not want the asenv ,hc to be rebuilt, they thought that if it was rebuilt it would be the rebirth of the Jewish nation. Also, in addition, Trajan, the Emperor who made this promise died and was succeeded by Hadrian. The Jews were unsure if Hadrian would keep the promise that Trajan once made. Hadrian wanted to go to Jerusalem to see what he was rebuilding before he started the construction. When Hadrian got there he was awed by the sight of a once desolate and fruitful city in ruins. He immediately wanted to start the reconstruction. However later the Jews were surprised and disappointed to discover that Hadrian wanted to rebuild Jerusalem not as a city for the Jews to restart in, but as a Pagan city sanctified to the Pagan G-d Jupiter. He was going to put an alter where the Jews asenv ,hc once stood. Hadrian was to be the high priest. What once was called Jerusalem would now be called Aelia Capitolina. This was a mockery to the Jews. The Jews waited sixty years from the destruction of the Second asenv ,hc for Rome to restore it to them. The Jews held themselves back from Rebelling with their neighboring Jews in Diaspora because they held onto, and believed that Trajan’s promise

The Gift I Cherish :: Personal Narratives Turkey Essays

The Gift I Cherish Right before Haldun went back to Turkey, he gave me a good luck charm that he brought here from home. The good luck charm was a hand made gift Haldun had received from his parents before coming here. I thought that this was the greatest thing ever, especially coming from one of my best friends. To make any sense of this, I would have to go back about nine months ago. It was the first day of school when I had my study hall in the cafeteria, I noticed a student which resembled an adult in his late 20’s. I knew he couldn’t be over 21 so I knew he couldn’t be in his late 20’s. he had hair over his ears, and a scruffy beard. I didn’t know him but I knew the people he was sitting with, so I proceeded to walk over to the table and say hi to the kids that I knew. The next day I also noticed him in my Government class. I had already sat down so I didn’t get to sit next to this anonymous person. So the next day in government, I made it a point to sit next to him and I did. I proceeded to introduce myself and we got to talk for a little and it was obvious he was foreign, but from where remained mysterious. He also told me his name was Haldun. After a few classes we got a chance to know a little bit about each other and I found out he was from Turkey. I also saw him in the weight room and we started talking a lot more. It was fun talking to him so I could always make fun of his English because it was so poor. The one day after we both finished lifting I saw him waiting at the school exit, so I asked if he drove and he said that he drives in Turkey but he isn’t allowed to drive here in America. Then he said he thought he missed the activity bus and he would have to wait for the next one to arrive. So I then told him that I drive and I could take him home.

Death, Life and Identity :: essays research papers

<a href="http://www.geocities.com/vaksam/">Sam Vaknin's Psychology, Philosophy, Economics and Foreign Affairs Web Sites A classical point of departure in defining Death, seems to be Life itself. Death is perceived either as a cessation of Life - or as a "transit zone", on the way to a continuation of Life by other means. While the former presents a disjunction, the latter is a continuum, Death being nothing but a corridor into another plane of existence (the hereafter). Another, logically more rigorous approach, would be to ask "Who is Dead" when Death occurs. In other words, an identity of the Dying (=it which "commits" Death) is essential in defining Death. But what are the means to establish an unambiguous, unequivocal identity? Is an identity established through the use of quantitative parameters? Is it dependent, for instance, upon the number of discrete units which comprise the functioning whole? If so, where is the level at which useful distinctions and observations are replaced by useless scholastic mind-warps? Example: if we study a human identity - should it be defined by the number and organization of its limbs, its cells, its atoms? The cells in a human body are replaced (with the exception of the cells of the nervous system) every 5 years. Would this imply that we gain a new identity each time this cycle is completed? Adopting this course of thinking leads to absurd results: When humans die, the replacement rate of their cells is infinitely reduced. Does this mean that their identity is better and longer preserved once dead? No one would agree with this. Death is tantamount to a loss of identity - not to its preservation. So, a qualitative yardstick is required. We can start by asking will the identity change - if we change someone's' brain by another's? "He is not the same" - we say of someone with a brain injury. If a partial alteration of the brain causes such sea change (however partial) in the determinants of identity - it seems safe to assume that a replacement of one's brain by another will result in a total change of identity, to the point of its abolition and replacement by another. If the brain is the locus of identity, we should be able to assert that when (the cells of) all the other organs of the body are replaced (with the exception of the brain) - the identity will remain the same.

Establishing an Audit Quality Management System

[pic] THEME 1: ESTABLISHING AN AUDIT QUALITY MANAGEMENT SYSTEM WITHIN A SUPREME AUDIT INSTITUTION PRINCIPAL PAPER Prepared by: State Audit Office, Hungary (chair) European Court of Auditors National Audit Office, Malta National Audit Office, Denmark Accounts Chamber, Russian Federation February 2007 Table of Contents INTRODUCTION5 Achieving excellence in audit activity5 Glossary7 Chapter I: Leadership9 Leadership and Supreme Audit Institutions9 Leadership's main factors for ensuring audit quality10 Chapter II: Strategy and Planning13 Strategic planning13 Operational planning14Chapter III: Human Resource Management17 Human resource planning18 HRM policies and procedures18 Job descriptions18 Employee recruitment and selection18 Staff training and development19 Performance appraisals and recognition19 Employee remuneration and benefits20 Chapter IV: Building Quality into the Audit Process21 Audit standards21 Guidelines, procedures and methods21 Supervision and review22 Support22 Chapter V: External Relations25 Audited organisations25 Parliament and its committees26 Media and the general public27 International organisations and other SAIs27 Chapter VI: Continuous Development and Improvement29Continuous review and monitoring29 Post-audit quality review30 Self-assessment of the organisation30 Other ways of continuous development and improvement within the organisation31 External opinions31 Concluding Remarks33 Reference Documents35 Collection of Questions37 Introduction 1. THE EUROSAI GOVERNING BOARD DECIDED TO DISCUSS AUDIT QUALITY DURING THE VII EUROSAI CONGRESS IN KRAKOW DUE TO BE HELD BETWEEN 2 AND 5 JUNE 2008. IT WAS ALSO AGREED UPON THAT THE SUBJECT OF THEME  I OF THE CONGRESS WOULD BE ‘ESTABLISHING AN AUDIT QUALITY MANAGEMENT SYSTEM WITHIN A SUPREME AUDIT INSTITUTION’.DISCUSSIONS ON THEME I WILL PROVIDE EUROSAI MEMBER INSTITUTIONS WITH INSIGHTS ON THE PRINCIPLES AND PRACTICES OF AN EFFECTIVE QUALITY MANAGEMENT SYSTEM. IN LINE WITH THIS OBJECTIVE , A GOOD PRACTICE GUIDE WILL BE DEVELOPED AND SUBMITTED TO THE VII EUROSAI CONGRESS FOR APPROVAL. 2. The purpose of this Principal Paper is to give an overview to EUROSAI members in the preparation of their respective country papers. EUROSAI member institutions should describe, in these papers, their individual audit quality management systems, including the key elements presented in thisPrincipal Paper. Achieving excellence in audit activity 3. The Lima Declaration of Guidelines on Auditing Precepts lists the following specific objectives of auditing as being necessary for the stability and the development of states: †¢ the proper and effective use of public funds; †¢ the development of sound financial management; †¢ the proper execution of administrative activities; and †¢ the communication of information to public authorities and the general public through the publication of objective reports.From the point of view of stakeholders, the acceptance of the audit conclusions and recommendations depends on the trust in the Supreme Audit Institution (SAI) itself and the audit activities undertaken. Therefore, the SAI should seek to develop systems and methods to assure excellence in their work and outcomes. 4. The process of establishing, implementing and continuously developing a quality management system within an SAI can contribute to ensuring trust with stakeholders. The fundamental goal of setting up such a system is to guarantee consistent good quality of audit work and outcomes.An effective quality management system also leads to the development and maintenance of a comprehensive framework that regulates those factors and conditions that have a direct impact on audit activity. 5. An SAI is in a better position to deliver quality results if it has a properly managed quality management system in place. For a quality management system to function effectively, it is of utmost importance that standards, procedures and guidelines are appropri ately defined at all control levels of an SAI.Furthermore, the characteristics that ensure excellence in audit work (namely significance, reliability, objectivity, relevance, timeliness, clarity, efficiency and effectiveness) must also be determined, monitored and ensured. Elements of the quality management system 6. The quality management system associated with the audit activity is composed of the following elements: †¢ Leadership is the key factor in developing the mission, vision, values, ethics and culture of the organisation and acting as role models of excellence. Strategy and Planning define how the organisation implements its vision and mission. This is achieved through the SAI’s strategies, policies, plans, objectives, targets and processes. †¢ Human resource management is one of the core components in the establishment of an integrated quality management system and is essential in the development of an internal culture based on quality, excellence and con tinuous improvement. †¢ Building quality into the audit process is vital to improve the credibility and performance of the SAI. It comprises elements (e. g. tandards, guidelines, procedures, methods, support) that ensure effective implementation, supervision and review in all phases of the audit work. †¢ External relations with stakeholders provide independent sources of information on audit quality, and form an objective basis for quality assessment of the audit activity of an SAI. †¢ Continuous development and improvement is a management approach that consistently ensures the high quality of audit results and the satisfaction of stakeholders through appropriate measures, established procedures and methods.Glossary |EXCELLENCE |OUTSTANDING PRACTICES IN MANAGING THE ORGANISATION AND ACHIEVING RESULTS BASED ON A SET OF FUNDAMENTAL CONCEPTS. | | |THESE INCLUDE: A RESULTS-ORIENTED APPROACH, STAKEHOLDER FOCUS, LEADERSHIP AND CONSTANCY OF PURPOSE, MANAGEMENT BY | | |PROCES SES AND FACTS, INVOLVEMENT OF PEOPLE, CONTINUOUS IMPROVEMENT AND INNOVATION, MUTUALLY BENEFICIAL | | |PARTNERSHIPS, CORPORATE SOCIAL RESPONSIBILITY. |LEADERSHIP |THE APPROACH ADOPTED BY LEADERS TO DEVELOP AND FACILITATE THE ACHIEVEMENT OF THE MISSION AND VISION; AS WELL AS | | |DEVELOP VALUES REQUIRED FOR LONG-TERM SUCCESS AND IMPLEMENT THESE THROUGH APPROPRIATE ACTIONS AND BEHAVIOURS. | | |LEADERS ARE PERSONALLY INVOLVED IN ENSURING THAT THE MANAGEMENT SYSTEM IS DEVELOPED AND IMPLEMENTED. | |MANAGEMENT SYSTEM |THE FRAMEWORK OF PROCESSES AND PROCEDURES USED TO ENSURE THAT THE ORGANISATION CAN FULFIL ALL TASKS REQUIRED TO | | |ACHIEVE ITS OBJECTIVES. |MISSION |A STATEMENT THAT DESCRIBES THE PURPOSE OR â€Å"RAISON D’ETRE† OF AN ORGANISATION. IT DESCRIBES WHY THE BUSINESS OR | | |FUNCTION EXISTS. | |PROCESS |A SET OF ACTIVITIES THAT TRANSFORMS INPUTS INTO OUTPUTS OR OUTCOMES, THEREBY ADDING VALUE. | |QUALITY |THE DEGREE TO WHICH A SET OF INHERENT CHARACTERISTICS OF AN AU DIT FULFILS REQUIREMENTS. THESE CHARACTERISTICS | | |INCLUDE: | | |Significance: The audit subject should be important and adequately significant.The audit subject can be | | |significant from various aspects. For instance, the impact of the performance of the audited area, organisation, | | |activity or project can be considerable on the society or on major policy issues. | | |Reliability: Audit findings and conclusions should accurately reflect actual conditions of the audit being carried| | |out and are in compliance with established standards and procedures.All assertions included in the audit report | | |should be adequately supported by sufficient and appropriate audit evidence. | | |Objectivity: An audit should be performed in an impartial and fair manner without favour or prejudice. The | | |assessment and opinion of auditors should be based exclusively on facts and on sound analysis of, or comparison | | |with, requirements and criteria stipulated by legal regulations or de fined in any other ways. | |Relevance: The audit plan  /  programme should properly address – in accordance with the audit objectives – all | | |elements needed for the successful completion of an audit. In the course of the execution of an audit, all | | |provisions of the audit plan  /  programme should be appropriately and completely implemented. | | |Timeliness: Audit results (audit reports and qualifying opinions) should be delivered at an appropriate time.This| | |may involve meeting the deadline stipulated by legal regulations or – in a wider sense – it may mean that audit | | |results are delivered when they are needed for a policy decision or when they are the most useful in correcting | | |management weaknesses. | | |Clarity: Audit observations, findings, and conclusions included in the audit report should be presented in a clear| | |and concise manner. It also means that an audit report should be well arranged and logically structured.A udit | | |findings, conclusions, and recommendations should be introduced in a way that is brief and easily understandable | | |for the users of the audit results, such as members of Parliament and other executives who may not be experts of | | |the audited subject but may need to act taking the content of the audit report into account. | | |Efficiency and effectiveness: Resources utilised during the audit should be proportional to the achieved results. | |Audit results should have appropriate impact in order to prevent and correct discrepancies and material errors, | | |enhance performance, and to improve management and regulation systems. | |Quality assurance |Policies, systems and procedures established by SAIs to maintain a high standard of audit activity. Quality | | |assurance is process-centric aiming at the future development of the quality of audit and at the elimination of | | |shortcomings.It deals with all steps and techniques that auditors must follow to assure high aud it quality and to| | |provide potential ways of strengthening or improving quality in the audit activity. | |Quality control |Requirements applicable to the day-to-day management of audit assignments. Quality control is product-centric in | | |the course of which an SAI intends to fulfil quality requirements. It attempts to make sure that the results of | | |audit are what were expected. |Quality Management |All activities of the overall management function that determine the quality policy, objectives and | | |responsibilities, as well as their implementation (through e. g. quality planning, quality control, quality | | |assurance and quality improvement) within the quality system of the SAI. | |Quality management |The planned activities of an organisation that are carried out in order to regulate and improve its processes for | |system |the better fulfilment of the needs of its stakeholders and to improve the efficiency of operations. |Quality policy |The overall intentions and di rection of an organisation related to quality as formally expressed and documented by| | |the SAI. | |Review |There are two types of reviews: | | |Cold (ex post) reviews are the essence of the posteriori quality assurance function and are undertaken on a test | | |basis once audits have been closed. | | |Hot (real time) reviews are those procedures (e. g. upervision, working paper review) that are required by SAIs | | |for the implementation of the quality control process during the course of the audit. Responsibility for the | | |quality control starts with the individual auditor and then passes through the hierarchy. | |Stakeholders |Those who have an interest, whether financial or other, in the activities and decisions of the organisation, for | | |example, citizens, clients, employees, the general public, inspection agencies, the media, suppliers, etc.The | | |Government represented by elected (or appointed) leaders and public organisations are also stakeholders. | |Vision |A st atement that describes how the organisation expects to be in the future. This includes what an organisation | | |wants to do and where it wants to go. | Chapter I: Leadership 1. MANAGEMENT CONCEPTS IDENTIFY LEADERSHIP AS ONE OF THE KEY FACTORS FOR ENSURING QUALITY, IN PARTICULAR FOR ORIENTING THE ORGANISATION TOWARDS RESULTS AND FOR ACHIEVING COST-EFFECTIVENESS. . Leadership styles are well conceptualised and studied in the private sector domain. In the public sector, there is an increased interest in leadership and how it could contribute to increasing efficiency and accountability. Current prospects in public management models (e-government, PPP, etc. ) continue to stress the role of leadership in driving the modernisation of the public organisations. 3. Various internationally accepted documents highlight the importance of leadership: Principle 2 (Leadership) of ISO 9000:2000 Quality Management Principles states that: â€Å"Leaders establish unity of purpose and direction of the organisation. They should create and maintain the internal environment in which people can become fully involved in achieving the organisation's objectives†. †¢ The European Foundation for Quality Management (EFQM) Excellence Model, considers that â€Å"Excellence is visionary and inspirational leadership, completed with consistency of purpose. Excellent organisations have leaders who set and communicate a clear direction for their organisation†. The Common Assessment Framework (CAF) places leadership as one of the five ‘Enablers’ criteria which determine how an organisation performs. 4. The aim of this Chapter is to present how leadership has been considered in the context of SAIs, and to identify the main features of leadership that contribute to enhance audit quality. Leadership and Supreme Audit Institutions 5. SAIs have followed the general trend of reform of the public sector, although with some delays and with different degrees in the introduct ion of innovative measures.This is due, in particular, to the constitutional position of such institutions and to the inherent characteristics of the audit function in the public sector. During this reform process within SAIs, they should have taken into account essential leadership features such as: independence, relationships with Parliament and government, ethics, communication, etc. These are already considered in the Lima Declaration of Guidelines on Auditing Precepts, as well as the INTOSAI Code of Ethics and Auditing Standards.Some SAIs have recently undertaken self-assessment and peer-review exercises, within this context, in the course of which leadership has been the subject of detailed evaluation and concrete proposals for improvement. 6. According to the International Standards on Quality Control (ISQC-1) issued by the International Federation of Accountants (IFAC) in the Handbook of International Auditing, Assurance, and Ethics Pronouncements the quality control system of the SAI should include policies and procedures addressing (among other elements) leadership responsibilities for quality.These policies and procedures should be designed to promote an internal culture based on the recognition that quality is essential in performing engagements; and to require the Head of the SAI or, if appropriate, the decision-making board of the SAI, to assume ultimate responsibility for the quality control system. The internal culture is promoted by setting example, communication, recognition and rewards of quality and by ensuring that responsibility is assigned to persons who have an appropriate experience, ability and authority. . A document on Audit Quality issued by the Audit and Assurance Faculty of the Institute of Chartered Accountants in England & Wales, identifies leadership as one of the major factors driving audit quality. Leaders need to support audit quality and promote a quality culture throughout the organisation. They have to ensure that they c ommunicate the importance they attach to the issue to their staff and their stakeholders.The key aspects of good leadership are setting the strategies and objectives; recognising the commonality of commercial and professional approaches; ensuring the organisation will deliver the required quality; setting the right tone at the top; and ensuring that quality is consistently communicated. 8. The Guidelines on Audit Quality, adopted in December 2004 by the EU Contact Committee, refer to the need to develop leadership and management skills and proficiencies in connection to human resources.Leadership's main factors for ensuring audit quality 9. Although there are different types of SAIs, it is possible to identify some common factors determining how leadership within an SAI is designed and exerted for ensuring audit quality and excellence. These factors are as follows: †¢ Give a direction to the organisation: develop and communicate vision, mission and values.This involves, among o thers, translating the SAIs' mandate into vision and mission statements; establishing a value framework and codes of conduct; setting strategic and operational objectives and actions; involving stakeholders in these processes; adjusting to changes in the external environment; and communicate to employees and stakeholders. †¢ Develop and implement a system for managing the organisation.This embraces developing organisational structures and processes in accordance with the institutional status of the SAI, with the tasks of the organisation and with the expectations of the stakeholders; defining appropriate management levels, functions, responsibilities and autonomy; developing and agreeing on measurable objectives and goals for all levels of the organisation; giving direction on output and outcome targets; developing a system of operational targeting or performance measuring in the organisation. †¢ Motivate and support the people in the organisation and act as a role model.T his factor includes: leading by example; demonstrating personal willingness to change by accepting constructive feedback and suggestions; acting in accordance with established objectives and values; keeping employees informed about significant issues; supporting employees to help them attain their plans and objectives in support of organisational objectives; stimulating and encouraging the delegation of responsibilities; encouraging and supporting employees to make suggestions for innovation and improvement and to be proactive in their daily work; encouraging mutual trust and respect; stimulating training and improvement activities; recognizing and rewarding the efforts. †¢ Manage the relations with politicians and other stakeholders with due regard to the SAI`s independence.This will involve: maintaining proactive and regular relations with the political authorities of the executive and legislative areas; developing partnerships and networks with important stakeholders; seekin g public awareness, reputation and recognition of the SAI; developing the concept of marketing (product and service targeted); taking part in the activities of professional associations and representative organisations and interest groups. 10. Good leadership must be exerted by every person in the organisation who has assumed responsibilities and has a manager position. Enduring characteristics of leaders include honesty, integrity, enthusiasm, confidence, tolerance, professional competence. They should also be forward-looking, proactive to change, and committed to excellence.They should integrate these characteristics into the day-by-day practice of the organisation: from setting strategy plans and work programmes to reporting results; from directing and supervising to reviewing. 11. How leadership is defined and exerted is a determinant for assuring the benefits, and thus for ensuring audit quality in SAIs. Benefits of good leadership are: †¢ clarity of purpose and direction within the organisation; †¢ clear identity for and within, the organisation; †¢ a shared set of values and ethics; †¢ consistent and role model behaviour throughout the organisation; †¢ a committed, motivated and efficient workforce; and †¢ confidence in, and within, the organisation, even in turbulent and changing times. QUESTIONS 1.Has the activity of leaders been assessed (either internally or externally)? Which are the main difficulties encountered, lessons learned and main benefits identified for the institution? Which are the concrete measures undertaken to improve leadership? Have you identified tangible improvements in the audit quality in this area? 2. Has the activity of the management of the SAI to motivate staff and to encourage mutual trust and respect been satisfactory? Have you identified tangible improvements in the audit quality in this area? Which are the main difficulties encountered, lessons learned and main benefits identified for the in stitution? Chapter II: Strategy and Planning 1.AN SAI SHOULD FOCUS ITS ACTIVITIES ON RESPONDING TO CHALLENGES OF THE CHANGING ENVIRONMENT AND ON WEIGHING DUTIES TO BE ABLE TO FULFIL ITS MANDATE IN A RELIABLE AND SUCCESSFUL MANNER BY EFFICIENTLY UTILISING ITS RESOURCES, WHILE MEETING QUALITY REQUIREMENTS. THE STRATEGY OF AN SAI IS AN ACTION PLAN COVERING SEVERAL YEARS TO ACHIEVE THE OVERALL OBJECTIVE OF THE ORGANISATION. 2. This Chapter sets out how an SAI should implement its mission and vision, and how it is supported by its strategy, relevant policies, plans, objectives, targets and processes. 3. References are made to the importance of strategy and planning in the international literature on auditing. The INTOSAI Code of Ethics and Auditing Standards provide general guidelines stating that the SAI needs freedom to set priorities and programme its work in accordance with its andate; and the SAI should give priority to any audit tasks which must be undertaken by law and assess prio rities for discretionary areas within the SAI’s mandate. 4. The Guidelines on Audit Quality adopted in December 2004 by the EU Contact Committee give further guidance on the structure of planning. They suggest different levels of planning, such as mission and vision statements, corporate plans, strategic plans and operational plans. 5. According to the Common Assessment Framework (CAF) strategy and planning is one of the main aspects requiring consideration in organisational analysis. Within strategy and planning a list of criteria is provided identifying the main issues that need to be taken into account during the assessment process. Strategic planning 6.An SAI should formally express its overall intention and direction related to quality, i. e. quality policy. The top management of an SAI should ensure that the quality policy of the organisation is in line with the mission and vision of the SAI. The quality policy should also reflect the SAI’s top management commitm ent to quality and how they intend to demonstrate their utmost to ensure the excellence and continual development of the audit work and outcomes. 7. The strategy of the SAI should identify and analyse the main trends, set out objectives of the organisation, define specific areas of particular focus and underlying reasons, as well as provide a framework for the management and allocation of resources.It should address internal culture, structure and operations (in both the short and the long term) taking account of the priorities, direction and needs of the various stakeholders. The strategy should also reflect the SAI’s approach to implementing modernisation and change management processes. 8. The top management of an SAI is responsible for implementing the strategy, ensuring necessary conditions and defining tasks, relevant schedule and competences. It should also monitor and evaluate the implementation of objectives and tasks, and make the necessary decisions. 9. Strategic p lanning also includes risk assessment since there are several factors constituting threat to the excellence of the audit work and outcomes.An SAI should consistently strive to identify and evaluate these factors in order to develop proper tools, procedures, and activities for managing and minimising risks. The credibility of an SAI could be undermined without identifying, assessing and managing risks. 10. The top management of an SAI develops and applies audit standards, approaches and procedures for the management of risks in order to ensure that †¢ audit activity is carried out in compliance with legal regulations; †¢ effective and efficient utilisation of resources are considered; †¢ tasks and competences are clearly defined in all working processes; and †¢ the various needs of stakeholders are taken into account. 11. In order to ensure the high quality of strategic planning a database including information relevant to audit tasks should be established and mai ntained; †¢ criteria to select and prioritise audit tasks should be set and followed; †¢ methods to measure the performance of the organisation at all levels should be developed and applied; and †¢ the strategy should be reviewed and updated on a regular basis by assessing risks associated with changes in the external and internal environment and identifying critical factors for success. Operational planning 12. The relationship between strategic and operational planning should be created by audit directives. Concentrating on essential and timely problems, and the fields bearing the greatest risks, the directives promote the implementation of the strategy. 13.The SAI should ensure through its operational planning activities that †¢ its mandate is fulfilled; †¢ the audit work focuses on high risk and significant areas, institutions, operations or projects; †¢ available resources are effectively utilised; and †¢ the audit work is performed satisfying quality requirements. 14. Priorities set in the strategy, the result of materiality and risk assessments, the expected output and outcome, as well as available resources should be considered during the operational planning process. In the course of assessing risk, emphasis should be put on examining the complexity, costs, contradictory opinions relevant to the individual audit task.Expected impacts of the given audit, experiences of previous audits carried out in this field, and the auditability of the audit subject should be also taken into account during the selection of individual audit tasks. 15. The process of operational planning should be periodically reviewed and evaluated for the purposes ensuring the high quality of the audit work. This activity should be carried out on the basis of uniform approaches and methods. 16. It should be examined whether the planning has been based on valid professional judgements and covers all significant matters. It also should be considered whether the planning activity has been carried out by the competent personnel; deadlines have been met; and the audit work has been appropriately documented. QUESTIONS 1.How is risk assessment undertaken to ensure appropriate strategic decision-making? Are these processes documented? 2. What are the methods, techniques, tools and procedures available within your SAI to ensure the implementation of its strategy? 3. What kind of document(s) does your SAI prepare in the course of the operational planning process? Please, provide a short description of this/these document(s). Chapter III: Human Resource Management 1. KEY TO THE ACHIEVEMENT OF AUDITS OF HIGH QUALITY IS THE ABILITY OF AN SAI TO ATTRACT, DEVELOP, UTILISE, REWARD AND RETAIN THE REQUIRED NUMBER OF STAFF AND THE RIGHT ‘MIX’ OF COMPETENCIES, EXPERIENCE AND SKILLS.HUMAN RESOURCE MANAGEMENT (HRM) IS A CORE COMPONENT IN THE ESTABLISHMENT OF AN INTEGRATED QUALITY MANAGEMENT SYSTEM AND IS ESSENTIAL IN THE DEVELOPMENT O F AN INTERNAL CULTURE BASED ON QUALITY, EXCELLENCE AND CONTINUOUS IMPROVEMENT. 2. The purpose of this Chapter is to outline the significance of HRM and to provide a list of related measures that should be in place to achieve high standards of quality and excellence throughout the audit process. 3. The importance of HRM in creating an environment conducive of high quality, the attainment of ethical standards and continuous improvement within the SAI is highlighted in the principal international guidelines and standards applied to government auditing and audit quality: Lima Declaration of Guidelines on Auditing Precepts and INTOSAI Code of Ethics and Auditing Standards; †¢ International Standards on Quality Control (ISQC-1) issued by the International Federation of Accountants (IFAC) in the Handbook of International Auditing, Assurance, and Ethics Pronouncements; and †¢ Guidelines on Audit Quality adopted in December 2004 by the EU Contact Committee. 4. These documents under score the need for establishing policies and procedures for the recruitment of employees with suitable knowledge and experience, and to define the basis for the advancement staff. They also stress that employees should be trained and developed to perform their tasks effectively. 5.As part of its overall management system, an SAI should therefore have a professional human resource function to ensure a well-trained, motivated and experienced personnel that can support the achievement of the organisation’s vision, core values and strategic goals. 6. Overall, HRM is concerned with the management of human capital, people, and culture within an organisation. The following are some of the major sub-elements of the human resource function: a) The formulation and implementation of human resource strategies and plans that are aligned with the SAI’s overall strategy. These should be integrated into the organisation’s operational framework and the quality management system; b) The establishment of HRM policies and procedures; ) Job descriptions and the determination of the resources and competencies required to match current and future organisational requirements; d) Recruitment and selection of personnel; e) Staff training and continuous development; f) Performance appraisals and recognition; g) Employee remuneration, allowances and benefits; and h) The systematic monitoring and review of all HRM activities to ensure effectiveness, transparency, coherence and consistency in their implementation across the organisation, as well as to continually identify and develop opportunities for improvement. Human resource planning 7. A fundamental role of the HRM function is human resource planning.This is the process by which an SAI attempts to ensure that it has the right number of qualified people in the right place at the right time. This is done by reviewing and comparing the present supply of employees and skills with the organisation’s projected de mand for human resources and competencies. The outcome is the design of appropriate short-term and long-term initiatives and programmes that aim to ensure that the forecasted human resource requirements are met. Effective human resource planning generally also leads to a more effective and efficient use of staff, and more satisfied and better trained employees. HRM policies and procedures 8.HRM policies are general statements which serve to guide decision-making. Normally these policies are put in writing and communicated to all management and staff. Their purpose is to reassure employees that they will be treated fairly and objectively. They also help managers to resolve problems and take quick, defensible and consistent decisions. 9. HRM procedures are written documents that describe, in greater detail, the routine procedures to be followed for a specific operation or activity. Consistent application of an approved HRM procedure ensures conformance to and consistency with the SAIà ¢â‚¬â„¢s established practices and improves credibility and defensibility.Documented procedures also serve as resources for training and for easy reference to established practices. 10. To ensure high standards of quality management, an SAI should create and maintain policies and procedures concerning, e. g. the recruitment and selection of staff, the system for the promotion and the advancement of employees, the maintenance of personnel records, the organisation of training, staff development, as well as performance appraisals. Job descriptions 11. A job description defines a job in terms of specific duties and responsibilities. It also identifies the competencies and qualifications required to perform the role professionally. 12.The carrying out of job analysis, as well as the creation and maintenance of job descriptions is critical for determining which duties and responsibilities should be grouped together, as well as for matching staffing requirements. Ultimately, this ensures the delivery of high quality audits. Employee recruitment and selection 13. The recruitment and selection process is one of the important elements of successful HRM and should be transparent and fair. Effective recruitment and selection practices can have significant positive impacts on the SAI; whereas poorly designed and executed practices will have both short-term and long-term negative impacts. †¢ Recruitment incorporates the various efforts and activities undertaken to seek and attract a sufficient pool of top quality candidates.A job vacancy can be filled from within or from outside the SAI. Methods include internal calls for applications and external advertising in the media. †¢ An effective recruitment process will bring an adequate supply of top quality prospects, an effective selection system involves a systematic chain of activities that lead to a quality selection decision. Key to the selection process is the clear definition of the criteria that identifies tho se candidates that are most likely to perform successfully in the job. Methods that can be used to screen candidates include tests, job simulations, interviews, medical examinations and probationary periods. 14.As audit is a profession that relies on the competencies and personal qualities of employees, candidates should be thoroughly screened and tested for key attributes such as integrity, objectivity, rigour, scepticism, perseverance and robustness. 15. Moreover, if work is outsourced or external experts are engaged, due care should be exercised to ensure of their competencies for the job and that there are no conflicts of interests. Staff training and development 16. The development of a quality management system also requires an organisational culture that is receptive to ongoing learning. Changes, such as those in technology or in audit techniques, mean that an organisation is continually faced with situations that require continuous learning.SAIs should have appropriate train ing plans and staff development systems in place to help employees to substantially enhance their knowledge and skills, as well as learn how to improve their performance. 17. The methods of training programmes are various. These include: induction courses; on-the-job training; continued professional development (CPD), external courses and international seminars. In addition, in-house training in, for example, the technical aspects of audit, the government environment or in the requirements of the audit methodology should also be undertaken. The management of training incorporates training needs assessments, the design of training programmes and learning materials, training budgets, coordination and delivery, as well as the systematic review and evaluation of training. 18.Staff and career development programmes involve matching employees’ interests and career aspirations with the present and future needs of the SAI. These programmes can be used to increase motivation, prepare employees for more senior positions and encourage staff retention. Moreover, employees should have access to counselling and guidance. 19. Apart from being well-trained and technically competent, it is also vital to ensure that employees perform their duties honestly, and that the audits are free from any conflicts of interest or other impediments to a fair and objective appraisal. A code of ethics and measures to ensure conformity should be established by the SAI. Reference to the INTOSAI Code of Ethics should also be considered.Performance appraisals and recognition 20. Besides informal day-to-day monitoring and guidance, management can use a formal and structured performance appraisal system to: †¢ define clear and measurable performance targets for each employee; †¢ systematically document individual employee performance and technical skills; †¢ determine how well individual employees are doing their jobs, including identifying their respective constraints, as wel l as their strengths and opportunities for improvement; †¢ communicate constructive feedback in a timely, accurate and clear manner; and †¢ agree on individual development plans for performance improvement. 21.The information generated by the performance appraisal process can be used for: awarding bonuses; for identifying mentoring and training needs; and for making decisions related to promotions or terminations. 22. A well designed and implemented performance appraisal system is a powerful tool for influencing employee behaviour and can be effectively used to develop a quality-driven culture. For this to occur, the performance appraisal must be a constructive and dynamic process. Employee remuneration and benefits 23. Employee remuneration and benefits refer to the base salary, bonus, incentive payments and allowances. Remuneration can be effectively used to attract and keep the desired quality and mix of employees, as well as to enhance job satisfaction and to motivate employees to improve the quality of their outputs. 24.An SAI should deal with the issue of offering and maintaining a competitive remuneration package that will enable the SAI to attract, retain and motivate a capable staff, as well as with the issue of equality, which means all employees should be remunerated in proportion to their efforts and responsibilities. Both issues should be carefully managed as strong employee motivation is vital to the success of a quality management system. QUESTIONS 1. Has your SAI developed documented HRM policies and procedures, including a Code of Ethics? If yes, list the main areas covered by these documents. 2. Has your SAI developed and maintained an annual training plan? If yes, outline the training methods used by your SAI to develop employees. How do you evaluate completed training events? 3. Do you have a performance appraisal system in place? Describe how the system is used to enhance performance. Chapter IV: Building Quality into the Audit P rocess 1.THE PURPOSE OF AN SAI’S QUALITY MANAGEMENT SYSTEM IS TO PROVIDE REASONABLE ASSURANCE THAT EACH AUDIT EXAMINES SIGNIFICANT MATTERS AND THAT THE RESULTS OF THE AUDIT PROVIDE TRUE AND FAIR PICTURE ON THE MATTERS UNDER CONSIDERATION. ACHIEVING AND MAINTAINING HIGH QUALITY THROUGHOUT THE AUDIT PROCESS IS ESSENTIAL, IF AN SAI WISHES TO IMPROVE ITS CREDIBILITY AND PERFORMANCE. IMPROVING AUDIT QUALITY REQUIRES A SYSTEMATIC APPROACH WITHIN THE SAI. THUS, SAIS NEED TO PROCEED METHODICALLY AND IN AN ORGANISED WAY TO DETERMINE EACH QUALITY ISSUE ON A CONTINUOUS BASIS. 2. Key to the achievements of excellence is the ability of an SAI to establish systematic audit processes that support the auditor in carrying out audits of high quality.In order to ensure high quality, the SAI should develop its own standards in compliance with internationally recognised standards, as well as guidelines, procedures and methods that serve as a basis of reference when carrying out supervision and re view during the audit process. Moreover, the SAI should facilitate that the auditors use these instruments, and provide them with sufficient support. 3. The aim of this Chapter is to outline the significance and describe the key elements of building quality into the audit process. Audit standards 4. The SAI should ensure audit quality by using the INTOSAI or other international standards (e. g. IFAC) in all matters that are deemed material. When applying these standards, the SAI should also take account of the national legal framework and other circumstances given in its own country. 5.The SAI should strive to elaborate its own standards in compliance with international standards. The SAI should ensure that its standards are up-dated on a regular basis taking into consideration the developments in the field of the international audit profession, as well as its own audit experiences. Guidelines, procedures and methods 6. Guidelines, procedures, and methods should be developed to guid e the auditor in carrying out audits of high quality. These will ensure that the audit activity is compliant with standards. The SAI should assure that these instruments are integrated into all phases of the audit process (i. e. planning, execution, reporting and follow-up). 7.In addition, the auditor should plan the audit in a manner which ensures that an audit of high quality is carried out in an economic, efficient and effective way and timely manner. During the execution of the audit, a key challenge is to establish a common understanding among auditors on the methods to be used, as well as the data and information that constitute relevant, sufficient and reliable audit evidence. Criteria should also be set by the SAI for audit reports. These criteria should be complete, accurate, objective, clear, and concise. At follow-up stage, the auditor should take appropriate steps to determine what action, if any, the audited organisation has taken to resolve the problems disclosed in th e audit report, what effect such action(s) may have had and how planning of future audits is effected.In order to fulfil the mentioned objectives, guidelines, procedures and methods should be available to encourage actions leading to high quality and discourage or prevent actions that might impair quality. 8. An important step is the establishment of systems to assure that the appropriate quality controls are actually implemented. 9. The development of reliable guidelines, procedures and methods can be centralised in an independent methodology unit staffed by specialised staff members. Consideration should also be taken to involve auditors in developing and updating guidelines, procedures and methods through e. g. an electronic method toolbox. These toolboxes might contain a list of the various methods, their strengths and weaknesses along with examples of how the methods can be applied in the different types of audit tasks. 10.It can be useful if qualified staff members are designa ted as experts to each of the guidelines, procedures and methods in order to assist auditors in application. This might ensure that the selection of guidelines, procedures and methods is adjusted to the needs of the auditors. Supervision and review 11. To ensure that quality is built in to the audit process, the work of the audit staff at each level and audit phase should be properly supervised. Documented work should also be reviewed by the management or a senior auditor. 12. Supervision is essential to ensure the fulfilment of audit objectives and the maintenance of the quality of the audit work.Supervision is closely related to the management of audit staff to whom work is delegated and is carried out by senior managers or auditors. Supervision should also cover the methodologies used and the outcomes of the audits. Supervision should ensure that: †¢ the audit is carried out in accordance with the auditing standards and practices of the SAI; †¢ the audit plan and action steps specified in this plan are followed; †¢ working papers contain evidence adequately supporting all findings, conclusions and recommendations; and †¢ the auditor achieves the defined audit objectives. 13. Review should be carried out prior to the formulation of conclusions and the completion of the report. Review should ensure that: all evaluations and conclusions are soundly based and supported by competent, relevant and reasonable audit evidence; †¢ all material errors, deficiencies and unusual matters have been properly identified and documented; and †¢ changes and improvements necessary to the conduct of future audits are identified, recorded and taken into account in later audit plans and in staff development activities. Support 14. Audit staff may need different kinds of support to perform their tasks in order to ensure audits of high quality. An SAI may make various support functions available to the staff, e. g. access to internal and external expert s, supplementary training or electronic support systems. 15. The use of internal and external experts is one way of supporting the staff in their work. An auditor may be in a situation where specialist support within a specific area is required, for instance legislation, economy or statistics.To ensure the high quality of work, the SAI may provide the auditor with access to a special department, office or individuals holding the requested expertise. 16. The auditor may also be in a situation where the specialist support required is not available within the SAI. In such cases, the SAI can seek support from external specialists with due care being taken to ensuring the quality of performance. Obtaining advice from an external expert does not relieve the SAI’s responsibility for the quality of audit opinions or conclusions. 17. The SAI may also make use of support concerning specific audit areas provided by auditors employed by other SAIs. 18.Another important way of ensuring hi gh quality in the audit process is to keep the knowledge and skills of staff updated at all times. An SAI should make sure that auditors are offered the opportunity of supplementary training. The supplementary training may consist of introductory programmes, technical and managerial training. 19. Introductory programmes are designed to help newly recruited auditors adapt to the working methods of the SAI. These programmes are typically provided within the organisation. 20. Technical training is intended to equip the auditor with the methodological knowledge and skills needed to plan, execute and report an audit on a high quality level. 21.Managerial training is intended to enable the auditor to manage and supervise an audit team. Technical training and managerial training may either be provided within the organisation or by external professional organisations. 22. Supplementary training can also take the form of job rotation for a limited time period or an opportunity to participate in other types of audit work. 23. A computerised support system has the potential to increase the elements that provide more value to the audit process (e. g. quality, productivity, structure). It should also decrease the elements that provide less value (e. g. electronically filed working papers in replacement of paper files).This is based on the assumption that the computerised support system is designed and customised to the needs of the SAI. The system should enable the auditor to improve audit planning as it facilitates the assessment of risk and materiality. The computerised system should also contribute to ensure that each audit is carried out in accordance with updated standards, guidelines and good practice. This is achieved by making these documents easily available and by enhancing knowledge sharing (e. g. risk analysis, good practice) amongst audit staff. 24. It is also important to stress the fact that a computerised support system is beneficial only if it is tailored to the SAI and the staff is offered appropriate training in the use of the system.In addition to this, the benefit of the system depends on the users’ acceptance and actual use of the system. The acquisition and implementation of an electronic system is likely to be costly at first. In order to lower the cost the SAI is advised to use the experience achieved by other SAIs. QUESTIONS 1. How do you ensure that your own standards comply with INTOSAI or other international standards? ;;; 2. What kind of quality control tools have you integrated in the various stages of the audit process? 3. Does your SAI have written procedures to ensure that adequate support is provided to auditors? Briefly explain the type of support that is provided. Chapter V: External Relations 1.EXTERNAL RELATIONS PLAY AN IMPORTANT ROLE IN THE AUDIT QUALITY MANAGEMENT SYSTEM. AN SAI KEEPS REGULAR CONTACTS WITH STAKEHOLDERS THROUGH THE PUBLICATION OF AUDIT CONCLUSIONS AND RECOMMENDATIONS. STAKEHOLDERS ALSO E XPRESS THEIR OPINION ON THE SIGNIFICANCE AND QUALITY OF CONDUCTED AUDITS. 2. External relations are an important independent source of information on audit quality. They can also provide an objective basis for quality assessment of SAIs’ audit activity. 3. External relations are an important element of the audit quality management system of an SAI and play a significant role in improving audit activity. The aim of this Chapter is to define the framework and characteristics of these relations. 4.The importance of external relations are underlined in the following international documents: †¢ According to the Common Assessment Framework, public organisations are required to manage complex relationships with other organisations in public and private sectors as well as the general public. The successful management of these relationships may be crucial to success in achieving organisational goals. †¢ Principle 8 (Mutually beneficial supplier relationships) of ISO 9000:200 0 Quality Management Principles refers to the mutually beneficial relationship of an organisation and its suppliers (i. e. stakeholders) that enhance the ability to create value for both parties. The Guidelines on Audit Quality adopted in December 2004 by the EU Contact Committee proposes that SAIs should devote time and attention to strengthening external relations with their stakeholders in order to enhance overall effectiveness. 5. Stakeholders who provide feedback to SAIs are: †¢ audited organisations; †¢ Parliament and its committees; †¢ media and the general public; and †¢ scientific institutions and other professional organisations, institutions of higher education, and private audit companies. 6. The SAI should establish and maintain continuous, positive and constructive relationships with the users of its audit reports and other stakeholders.Relations with the users of audit reports provide SAIs with the opportunity to evaluate the impact on the audited activity and to determine whether the SAI's audit work is efficient and effective. 7. Constructive feedback from stakeholders can also provide strong justification to improve audit quality and promote continuous development of the professional activity of the SAI. Audited organisations 8. The SAI can obtain external feedback on its audits from audited organisations by undertaking surveys on issues such as the quality of conducted audits, their usefulness for the audited organisation and the relevance of the SAI’s recommendations. 9. Surveys can be carried out on completion of particular audits and on approval of the audit reports. These can also be undertaken at regular intervals on a series of audits. 10.It is better to conduct surveys in a standard form, e. g. by using questionnaires. Questionnaire responses provide a beneficial insight of the opinions of stakeholders on the auditors’ performance, as well as on audit quality. In addition, stakeholders’ views s hould be considered an important source of information, together with the data collected from internal units, when assessing audit quality. 11. A good practice is to prepare a report based on the results of the surveys carried out. These reports are summary of external assessments on the quality of the SAI’s work. 12. The SAI should obtain information about the impact that audit results had on the activities of audited organisations.This can be done by checking the measures undertaken in response to the recommendations. 13. Reviews on the implementation of recommendations encourage the mutual feedback between the SAI and the audited organisations on the development of public management. This also enhances the efficient utilisation of public funds. These reviews are particularly useful to assess the efficiency of the SAI's work. 14. Information about the impact of the SAI’s recommendations on the efficiency of the audited organisation’s activity can also serve as a basis for the assessment of the SAI's performance. 15. These assessments can be measured by using qualitative or quantitative indicators. 16.SAI recommendations can have an impact on the auditees’ activities through e. g. : the enhancement of the efficient and cost-effective utilisation of public funds, the improvement of the quality of the audited organisations’ activities, the improvement of the operation of the system of public finances, etc. Parliament and its committees 17. The Head of SAI might communicate with the members of Parliament on a permanent basis, as well as conduct meetings in order to discuss their point of view on different aspects of the SAI's activities. This should be undertaken with due regard to the SAI`s independence. 18. The relationship of the SAI with Parliament can have the following forms: participation of the SAI during sessions of Parliament and its committees; †¢ response to requests or proposals from Parliament to conduct audi ts; †¢ joint meetings with the relevant parliamentary committees to discuss audit reports; †¢ participation in special parliamentary hearings, during which resolutions and recommendations can be adopted to curtail revealed shortcomings; and †¢ provide replies to enquires of members of Parliament on the results of completed audits. Media and the general public 19. Relationship with the media and the general public can be implemented in several ways, e. g. by publishing audit reports or annual activity reports, holding press conferences and posting information on the SAI’s website. 20. The media should also be monitored to obtain external information on the quality of audits and the overall activity of the SAI.Stakeholders use these channels of communication to express their views and opinions. Scientific institutions, and other professional organisations, institutions of higher education, and private audit companies 21. External experts of scientific institution s, other professional organisations, institutions of higher education as well as private audit companies can provide feedback on how SAIs can achieve excellence. 22. The relationship of SAIs with scientific institutions and institutions of higher education should be carried out on the basis of agreements. 23. External quality assessments of audit activities carried out by external experts (i. e. eer reviews) can be conducted periodically or on a regular basis. Such assessments should be agreed upon with the SAI. 24. During audits, SAIs can collaborate with private audit companies. In such cases, it is important to highlight major benefits and shortcomings. International organisations and other SAIs 25. In order to keep abreast with new audit methodology and techniques on a regular basis, an SAI can conduct bilateral and multilateral cooperation with professional international organisations, as well as with SAIs of other countries. 26. Comparative analyses of the activities of variou s SAIs could serve as a good basis for improving the quality of the SAI’s own audit work. 27.A peer review carried out by another SAI can also be a form of assessing the quality of the SAI’s audit activity. The partner institution should analyse the SAI's structure and methods of work. The review should propose measures aimed at increasing the efficiency of the audit activity of the SAI. 28. Active participation in the activities of committees and working groups of INTOSAI and EUROSAI can also help the SAI to develop professionally. 29. Moreover, joint audits with other SAIs can contribute to the development of audit approaches, methods and techniques. Such collaboration can ultimately lead to the improvement of audit quality and the harmonisation of audit methodology. QUESTIONS 1. Who are the direct users of the audit reports of your SAI?Indicate external sources from which you obtain information on audit quality and the overall audit activity of your SAI (with specia l regard to the forms of communication with the Parliament). How do you use these pieces of information in evaluating the quality of your audit activity? 2. Does your SAI perform monitoring of external opinion on audit quality? If yes, what are the methods applied for collecting data? How are the results of data analysis used? 1. Does your SAI use any forms of feedback from the audited organisations with regard to the audit results? If yes, indicate them and give concrete examples of the impact of such feedbacks on the audit quality of your SAI. 2. Chapter VI: Continuous Development and Improvement 1.CONTINUOUS DEVELOPMENT AND IMPROVEMENT IS A MANAGEMENT APPROACH THAT INVOLVES CONSTANTLY SEARCHING FOR WAYS TO IMPROVE AND ENHANCE PROCESSES, PRODUCTS AND SERVICES OF AN ORGANISATION. IT ALSO COMPRISES THE REVIEW OF PERFORMANCE ON A REGULAR BASIS TO ENSURE THE ONGOING SUCCESS OF THE ORGANISATION. 2. The objective of the continuous development and improvement of the quality management sy stem is to consistently ensure the high quality of audit results, as well as the satisfaction of the stakeholders. In order to achieve this, the top management of an SAI should ensure the adoption of international development trends and good practices, and should take appropriate measures for their appropriate implementation. 3.This Chapter aims at introducing various procedures and methods that can be applied to follow up and evaluate the audit work, the quality of the audit results, and the operation of the quality management system. 4. The concept of continuous development and improvement is referred to in internationally recognised literature, such as: †¢ ISO 9000:2000 Quality Management Principles, Principle 6 of which considers that continual improvement of the overall performance of the organisation should be a permanent objective; and †¢ EFQM Excellence Model, according to which excellent organisations continuously learn, and the staff of such organisations constan tly challenge the status quo and seek opportunities for continuous innovation and improvements that add value. Continuous review and monitoring 5.SAIs should set up and operate an effective and efficient monitoring system to ensure the continuous development and improvement of the audit work, the quality of the audit results, and the quality management system. For the proper operation of the monitoring system, factors to be examined, data and information to be collected, as well as evaluation procedures and methods should be defined. 6. SAIs should also follow-up and evaluate whether: †¢ quality controls built in the audit process operate continuously, effectively, and in accordance with standards, guidelines and internal regulations; †¢ quality requirements are consistently met; and †¢ the stakeholders and users of the audit results are satisfied. 7. There should be sufficiently detailed indices and indicators applied for setting up and operating the monitoring syste m (e. g. lanned and actual expenditures, planned and actual working time inputted in each work phase). Furthermore, it should be ensured that complete documentation and precise records regarding the examined and evaluated factors are available. 8. The monitoring system should also be easily manageable and accessible to management. It should also be based on information technology tools and applications related to the key audit functions. Documented and recorded data and information should provide a good basis for carrying out evaluations to make well-founded decisions. They should also be used when carrying out self-assessments at organisational level on a regular basis.Post-audit quality review 9. The quality of the audit work and the outcomes should be evaluated by carrying out post-audit quality reviews. The reviews should focus on whether the audits were compliant with internal procedures, professional standards, and the recommended methodology. The objective is to enhance the e fficiency of auditing and the operation of the quality control system, as well as to support methodological developments. 10. Experienced auditors working in different organisational units that have not participated in a particular audit can carry out the post-audit quality review within the framework of so-called ‘cross-reviews’. 11.An expedient solution can be to delegate the post-audit quality review function to an organisational unit independent from the execution of audits. This unit can be under the direct responsibility of the Head of the SAI or part of a section responsible for the SAI’s methodologies. 12. The post-audit quality review can also be used to ask for the opinion of another SAI or a team of experienced auditors of various SAIs (a form of peer review). 13. The post-audit quality