BEC Corporate Governance review 11

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Joens1313
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298696
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BEC Corporate Governance review 11
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2015-03-18 23:12:09
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BEC Corporate Governance review 11
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BEC Corporate Governance review 11
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  1.                 What questions should be asked to understand the corporate culture?

     

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    Does the company have and enforce a code of conduct?

     

    Are there appropriate whistleblower policies and procedures?

     

    Does the entity provide training on topics such as ethics and the importance of internal controls?

     

    • Does the entity require employees to provide
    • annual certifications of awareness and compliance with the code of conduct
    • and/or ethics policies?

     

    • Has the internal auditor perform “surprise
    • visits” of higher-risk subsidiaries, business units, locations, etc.  That specifically focuses on assessing the
    • tone at the top?

     

    • Should the internal auditor facilitate and
    • analyze the results of ethics surveys of company employees, management,
    • vendors, customers, or other appropriate parties?

     

    • Should the internal auditor consider the use of data extraction software to analyze transactions related to payroll, accounts
    • payable, journal entries, etc, for areas of potential fraud or error?
  2.                 What  questions should be asked to understand the corporate culture?

     

    Does the company have and enforce a code of conduct?

     

    Are there appropriate whistleblower policies and procedures?

     

    Does the entity provide training on topics such as ethics and the importance of internal controls?

     

    Does the entity require employees to provide
    annual certifications of awareness and compliance with the code of conduct
    and/or ethics policies?

     

    Has the internal auditor perform “surprise
    visits” of higher-risk subsidiaries, business units, locations, etc.  That specifically focuses on assessing the
    tone at the top?

     

    Should the internal auditor facilitate and
    analyze the results of ethics surveys of company employees, management,
    vendors, customers, or other appropriate parties?

     

    ---------------------------
    Does the company have and enforce a code of conduct?

     

    Are there appropriate whistleblower policies and procedures?

     

    Does the entity provide training on topics such as ethics and the importance of internal controls?

     

    • Does the entity require employees to provide
    • annual certifications of awareness and compliance with the code of conduct
    • and/or ethics policies?

     

    • Has the internal auditor perform “surprise
    • visits” of higher-risk subsidiaries, business units, locations, etc.  That specifically focuses on assessing the
    • tone at the top?

     

    • Should the internal auditor facilitate and
    • analyze the results of ethics surveys of company employees, management,
    • vendors, customers, or other appropriate parties?

     

    • Should the internal auditor consider the use of data extraction software to analyze transactions related to payroll, accounts
    • payable, journal entries, etc, for areas of potential fraud or error?
  3.                 What questions should be asked to understand the corporate culture?

     

    Does the company have and enforce a code of conduct?

     

    Are there appropriate whistleblower policies and procedures?

     

    Does the entity provide training on topics such as ethics and the importance of internal controls?

     

    Does the entity require employees to provide
    annual certifications of awareness and compliance with the code of conduct
    and/or ethics policies?

     

    ------------------------------------

     

    ------------------------------------------

     

    Should the internal auditor consider the use of data extraction software to analyze transactions related to payroll, accounts
    payable, journal entries, etc, for areas of potential fraud or error?
    Does the company have and enforce a code of conduct?

     

    Are there appropriate whistleblower policies and procedures?

     

    Does the entity provide training on topics such as ethics and the importance of internal controls?

     

    • Does the entity require employees to provide
    • annual certifications of awareness and compliance with the code of conduct
    • and/or ethics policies?

     

    • Has the internal auditor perform “surprise
    • visits” of higher-risk subsidiaries, business units, locations, etc.  That specifically focuses on assessing the
    • tone at the top?

     

    • Should the internal auditor facilitate and
    • analyze the results of ethics surveys of company employees, management,
    • vendors, customers, or other appropriate parties?

     

    • Should the internal auditor consider the use of data extraction software to analyze transactions related to payroll, accounts
    • payable, journal entries, etc, for areas of potential fraud or error?
  4.                 What questions should be asked to understand the corporate culture?

     

    Does the company have and enforce a code of conduct?

     

    Are there appropriate whistleblower policies and procedures?

     

    ------------------------------------

     

    ------------------------------------

     

    Has the internal auditor perform “surprise
    visits” of higher-risk subsidiaries, business units, locations, etc.  That specifically focuses on assessing the
    tone at the top?

     

    Should the internal auditor facilitate and
    analyze the results of ethics surveys of company employees, management,
    vendors, customers, or other appropriate parties?

     

    Should the internal auditor consider the use of
    data extraction software to analyze transactions related to payroll, accounts
    payable, journal entries, etc, for areas of potential fraud or error?
     

    Does the company have and enforce a code of conduct?

     

    Are there appropriate whistleblower policies and procedures?

     

    Does the entity provide training on topics such as ethics and the importance of internal controls?

     

    • Does the entity require employees to provide
    • annual certifications of awareness and compliance with the code of conduct
    • and/or ethics policies?

     

    • Has the internal auditor perform “surprise
    • visits” of higher-risk subsidiaries, business units, locations, etc.  That specifically focuses on assessing the
    • tone at the top?

     

    • Should the internal auditor facilitate and
    • analyze the results of ethics surveys of company employees, management,
    • vendors, customers, or other appropriate parties?

     

    • Should the internal auditor consider the use of data extraction software to analyze transactions related to payroll, accounts
    • payable, journal entries, etc, for areas of potential fraud or error?
  5.  What questions should be asked to understand the corporate culture?

     

    -------------------------------------

     

    ----------------------------------------

     

    Does the entity provide training on topics such as ethics and the importance of internal controls?

     

    Does the entity require employees to provide
    annual certifications of awareness and compliance with the code of conduct
    and/or ethics policies?

     

    Has the internal auditor perform “surprise
    visits” of higher-risk subsidiaries, business units, locations, etc.  That specifically focuses on assessing the
    tone at the top?

     

    Should the internal auditor facilitate and
    analyze the results of ethics surveys of company employees, management,
    vendors, customers, or other appropriate parties?

     

    Should the internal auditor consider the use of data extraction software to analyze transactions related to payroll, accounts
    payable, journal entries, etc, for areas of potential fraud or error?
    Does the company have and enforce a code of conduct?

     

    Are there appropriate whistleblower policies and procedures?

     

    Does the entity provide training on topics such as ethics and the importance of internal controls?

     

    • Does the entity require employees to provide
    • annual certifications of awareness and compliance with the code of conduct
    • and/or ethics policies?

     

    • Has the internal auditor perform “surprise
    • visits” of higher-risk subsidiaries, business units, locations, etc.  That specifically focuses on assessing the
    • tone at the top?

     

    • Should the internal auditor facilitate and
    • analyze the results of ethics surveys of company employees, management,
    • vendors, customers, or other appropriate parties?

     

    • Should the internal auditor consider the use of data extraction software to analyze transactions related to payroll, accounts
    • payable, journal entries, etc, for areas of potential fraud or error?
  6. . What are the steps to validate company level controls?

     

    ----------------------------------

     

    -------------------------------------

     

    --------------------------------------

     

    --------------------------------------

     

    --------------------------------------------

     

    ---------------------------------------
    . What are the steps to validate company level controls?

     

    • Periodic discussions with key management,
    • corroborated with inspection of documents, additional inquiry, etc.

     

    • Reviews of written variance analysis and
    • explanations, internal audit reports, financial and operating reports, or other
    • evidence documenting monitoring of operations and financial reporting.

     

    • Reviewing codes of conduct, human resources
    • policies, conflict of interest policies, etc, including monitoring and handling
    • of exceptions.

     

    • Reviewing management’s process for identifying
    • and prioritizing risk?

     

    Observations of key duties being performed.

     

    • Reviewing company reports of planning and
    • budgeting, etc.
  7. . What are the steps to validate company level controls?

     

    Periodic discussions with key management,
    corroborated with inspection of documents, additional inquiry, etc.

     

    Reviews of written variance analysis and
    explanations, internal audit reports, financial and operating reports, or other
    evidence documenting monitoring of operations and financial reporting.

     

    -------------------------------

     

    -------------------------------------

     

    Observations of key duties being performed.

     

    Reviewing company reports of planning and
    budgeting, etc.
    . What are the steps to validate company level controls?

     

    • Periodic discussions with key management,
    • corroborated with inspection of documents, additional inquiry, etc.

     

    • Reviews of written variance analysis and
    • explanations, internal audit reports, financial and operating reports, or other
    • evidence documenting monitoring of operations and financial reporting.

     

    • Reviewing codes of conduct, human resources
    • policies, conflict of interest policies, etc, including monitoring and handling
    • of exceptions.

     

    • Reviewing management’s process for identifying
    • and prioritizing risk?

     

    Observations of key duties being performed.

     

    • Reviewing company reports of planning and
    • budgeting, etc.
  8. . What are the steps to validate company level controls?

     

    Periodic discussions with key management,
    corroborated with inspection of documents, additional inquiry, etc.

     

    Reviews of written variance analysis and
    explanations, internal audit reports, financial and operating reports, or other
    evidence documenting monitoring of operations and financial reporting.

     

    Reviewing codes of conduct, human resources
    policies, conflict of interest policies, etc, including monitoring and handling
    of exceptions.

     

    Reviewing management’s process for identifying
    and prioritizing risk?

     

    -------------------------------------------

     

    -----------------------------------
    . What are the steps to validate company level controls?

     

    • Periodic discussions with key management,
    • corroborated with inspection of documents, additional inquiry, etc.

     

    • Reviews of written variance analysis and
    • explanations, internal audit reports, financial and operating reports, or other
    • evidence documenting monitoring of operations and financial reporting.

     

    • Reviewing codes of conduct, human resources
    • policies, conflict of interest policies, etc, including monitoring and handling
    • of exceptions.

     

    • Reviewing management’s process for identifying
    • and prioritizing risk?

     

    Observations of key duties being performed.

     

    • Reviewing company reports of planning and
    • budgeting, etc.
  9. . What are the steps to validate company level controls?

     

    Periodic discussions with key management,
    corroborated with inspection of documents, additional inquiry, etc.

     

    Reviews of written variance analysis and
    explanations, internal audit reports, financial and operating reports, or other
    evidence documenting monitoring of operations and financial reporting.

     
    ---------------------------------

     

    -----------------------------------------

     

    Observations of key duties being performed.

     

    Reviewing company reports of planning and
    budgeting, etc.
    . What are the steps to validate company level controls?

     

    • Periodic discussions with key management,
    • corroborated with inspection of documents, additional inquiry, etc.

     

    • Reviews of written variance analysis and
    • explanations, internal audit reports, financial and operating reports, or other
    • evidence documenting monitoring of operations and financial reporting.

     

    • Reviewing codes of conduct, human resources
    • policies, conflict of interest policies, etc, including monitoring and handling
    • of exceptions.

     

    • Reviewing management’s process for identifying
    • and prioritizing risk?

     

    Observations of key duties being performed.

     

    • Reviewing company reports of planning and
    • budgeting, etc.
  10. . What are the steps to validate company level controls?

     

    ----------------------------------

     

    --------------------------------------

     

    Reviewing codes of conduct, human resources
    policies, conflict of interest policies, etc, including monitoring and handling
    of exceptions.

     

    Reviewing management’s process for identifying
    and prioritizing risk?

     

    Observations of key duties being performed.

     

    Reviewing company reports of planning and
    budgeting, etc.
    . What are the steps to validate company level controls?

     

    • Periodic discussions with key management,
    • corroborated with inspection of documents, additional inquiry, etc.

     

    • Reviews of written variance analysis and
    • explanations, internal audit reports, financial and operating reports, or other
    • evidence documenting monitoring of operations and financial reporting.

     

    • Reviewing codes of conduct, human resources
    • policies, conflict of interest policies, etc, including monitoring and handling
    • of exceptions.

     

    • Reviewing management’s process for identifying
    • and prioritizing risk?

     

    Observations of key duties being performed.

     

    • Reviewing company reports of planning and
    • budgeting, etc.

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