... Counts, HarnessingthePowerof Leadership Coaching to Deliver Strategic Value As I read through the draft, I realized we needed to travel even further into the realm ofthe strategic value of coaching ... focus are offered at the end of this chapter Chapter introduces the second quadrant ofthe Leading with Insight model, where the development of emotional insight supports the realization of coaching ... That Counts The change is targeted to meet the development needs ofthe individual and the strategic needs ofthe organization Both the coach and the client need to be looking at the big picture...
... salespeople relate to the needs ofthe buyers, not to their own needs In the same way, effective upward influencers relate to the larger needs ofthe organization, not just to the needs of their unit or ... influencing up, focus on the impact ofthe decision on the overall corporation In most cases, the needs ofthe unit and the needs ofthe corporation are directly connected In some cases, they are not Don’t ... and the quality of her work is equal to the quality ofthe contributors We would also like to thank Dorothy Hearst and all ofthe staff of Jossey-Bass for their commitment to this project and their...
... Counts, HarnessingthePowerof Leadership Coaching to Deliver Strategic Value As I read through the draft, I realized we needed to travel even further into the realm ofthe strategic value of coaching ... focus are offered at the end of this chapter Chapter introduces the second quadrant ofthe Leading with Insight model, where the development of emotional insight supports the realization of coaching ... That Counts The change is targeted to meet the development needs ofthe individual and the strategic needs ofthe organization Both the coach and the client need to be looking at the big picture...
... 107 or 108 ofthe 1976 United States Copyright Act, without either the prior written permission ofthe Publisher, or authorization through payment ofthe appropriate per-copy fee to the Copyright ... included to perform the work One ofthe difficult aspects of reviewing policies and procedures is that well over 50 percent ofthe time the documentation is out of date In this situation, the reviewer ... FPREF 12/10/2010 14:24:30 Page 14 HarnessingthePowerof Continuous Auditing FFIRS 12/10/2010 14:5:48 Page FFIRS 12/10/2010 14:5:48 Page HarnessingthePowerof Continuous Auditing Developing...
... phase creates the basis and support for all ofthe conclusions you will draw as a result ofthe focused testing performed The strength ofthe audit and the recognized value ofthe work completed ... Transitioning from the purpose listed to the objective is like moving from the title of an article to the opening statement ofthe first paragraph The objective is the reason why the methodology ... the selection of a target area, through the planning, to the testing selection, all the way through to the execution Consider the level of planning and effort that went into the development of...
... an audit is the audit report When audit departments create a SIPOC of their operations, the audit report is listed as one ofthe outputs in the SIPOC When detailing the outputs ofthe business ... directly from the business unit process documented in the process element ofthe SIPOC Another key clarification of customers is that they not have to be users ofthe process output They could just ... flow and also provides the basis for them to complete the other elements ofthe SIPOC Once the process element has been completed, the next step is to fill in the output With the business process...
... tone in the summary ofthe testing results Due to the recurring nature ofthe testing, there will be a temptation to repeat the same finding over and over There is no point to breaking down the same ... time) to identify the source ofthe problem because it requires a detailed knowledge ofthe process the likes of which the business unit team already possesses Thus, strengthening the argument that ... during the continuous auditing program The objective of this document is to communicate the results ofthe specific audit work performed by documenting the purpose ofthe audit and assessing the...
... ‘‘There was no evidence of supervisory approval for 10 ofthe 25 account reconciliations tested.’’ The condition is straight-forward and direct Think ofthe condition as the data results ofthe ... methodology because ofthe recurring nature ofthe testing and the targeted focus on the testing performed Given the challenging time frames associated with the execution phase ofthe continuous auditing ... controls being evaluated Focus the discussion of effect on how the condition impacts the execution ofthe process, whether it is related to timing, accuracy, or another reason The effect component must...
... must examine the suggested target date while considering the details ofthe action plan and assess the feasibility of completing all ofthe required tasks in the time frame proposed If there is any ... validate the strength ofthe existing control environment The second benefit is that the nature ofthe recurring testing increases auditors’ business knowledge; they become more familiar with the operational ... communicate to the business process management team the critical objectives for creating a formal audit report The purpose ofthe report is to provide a formal communication ofthe objectives ofthe work...
... 107 or 108 ofthe 1976 United States Copyright Act, without either the prior written permission ofthe Publisher, or authorization through payment ofthe appropriate per-copy fee to the Copyright ... included to perform the work One ofthe difficult aspects of reviewing policies and procedures is that well over 50 percent ofthe time the documentation is out of date In this situation, the reviewer ... FPREF 12/10/2010 14:24:30 Page 14 HarnessingthePowerof Continuous Auditing FFIRS 12/10/2010 14:5:48 Page FFIRS 12/10/2010 14:5:48 Page HarnessingthePowerof Continuous Auditing Developing...
... phase creates the basis and support for all ofthe conclusions you will draw as a result ofthe focused testing performed The strength ofthe audit and the recognized value ofthe work completed ... Transitioning from the purpose listed to the objective is like moving from the title of an article to the opening statement ofthe first paragraph The objective is the reason why the methodology ... the selection of a target area, through the planning, to the testing selection, all the way through to the execution Consider the level of planning and effort that went into the development of...
... an audit is the audit report When audit departments create a SIPOC of their operations, the audit report is listed as one ofthe outputs in the SIPOC When detailing the outputs ofthe business ... directly from the business unit process documented in the process element ofthe SIPOC Another key clarification of customers is that they not have to be users ofthe process output They could just ... flow and also provides the basis for them to complete the other elements ofthe SIPOC Once the process element has been completed, the next step is to fill in the output With the business process...
... calculated while the random and judgmental collection techniques are based on the decision ofthe auditor performing the test The mathematical selection eliminates the possibility of bias on the auditor’s ... ATTRIBUTES The next component to be discussed regarding the development ofthe approach phase ofthe continuous auditing methodology is the criteria and attributes ofthe testing to be performed The ... 93 The development, documentation, and verification ofthe information retrieval plan make up one ofthe most critical components ofthe approach phase ofthe continuous auditing methodology The...
... tone in the summary ofthe testing results Due to the recurring nature ofthe testing, there will be a temptation to repeat the same finding over and over There is no point to breaking down the same ... time) to identify the source ofthe problem because it requires a detailed knowledge ofthe process the likes of which the business unit team already possesses Thus, strengthening the argument that ... during the continuous auditing program The objective of this document is to communicate the results ofthe specific audit work performed by documenting the purpose ofthe audit and assessing the...
... ‘‘There was no evidence of supervisory approval for 10 ofthe 25 account reconciliations tested.’’ The condition is straight-forward and direct Think ofthe condition as the data results ofthe ... methodology because ofthe recurring nature ofthe testing and the targeted focus on the testing performed Given the challenging time frames associated with the execution phase ofthe continuous auditing ... controls being evaluated Focus the discussion of effect on how the condition impacts the execution ofthe process, whether it is related to timing, accuracy, or another reason The effect component must...
... the implementation stage ofthe execution of work will impact the quality ofthe continuous auditing report as well as take longer to execute the continuous auditing program due to the lack of ... can be corrected in the following month of testing The other advantage to the continuous auditing methodology is that the subsequent months of testing will validate whether the corrective action ... strength ofthe control environment ofthe specific controls selected This joint effort provides the foundation for the execution ofthe continuous auditing methodology phase requirements To ensure the...
... untapped powerofthe millions of PCs that have been connected to the Internet in the last five years 2.3.1 PCs are the dark matter ofthe Internet Napster's popularity made it the proof -of- concept ... might want to know more about the resources being offered, such as the speed ofthe computer, the amount of available memory, and the bandwidth ofthe connection Some ofthe technical means used to ... However, like the horselessness ofthe carriage or the compactness ofthe disc, the "peeriness" of peer-to-peer is more a label than a definition As we've learned from the history ofthe Internet,...
... Cap Bias The larger the company, the more analysts are likely to cover the stock The more analyst to cover the stock the tougher it is for the stock to score big on any ofthe measures ofthe Zacks ... are judged by the effectiveness of their stock recommendations The better the firm’s clients with the recommendations, then the more valuable the analyst is to the firm Just like the corporate ... effect on the movement ofthe stocks they buy and sell When you understand thepower institutional investors have on the market, then the next step is to try and understand what motivates their buy/sell...
... element ofthe vector usually represents a word (or a group of words) ofthe document collection, i.e the size ofthe vector is defined by the number of words (or groups of words) ofthe complete ... from the number of clusters is the silhouette coefficient SC(P) (cf [KR90]) The main idea ofthe coefficient is to find out the location of a document in the space with respect to the cluster ofthe ... the document This may be described by the conditional distribution p(t1 , , tni |L(di )) ofthe ni words given the class Then the Bayesian formula yields the probability of a class given the...