(The ERB) 2012 NASBA Regional Meetings
|
|
- Brice Mitchell
- 6 years ago
- Views:
Transcription
1 (The ERB) 2012 NASBA Regional Meetings
2 ERB is an independent body of NASBA responsible for providing annual assurance that the CPA examinations can be relied upon to meet state boards of accountancy statutory requirements.
3 The CPA Examination Review Board shall review, evaluate and report on the appropriateness of the policies and procedures utilized in the preparation, grading and administration of the Uniform CPA Examination and other examinations in general use by boards of accountancy for the licensing of certified public accountants; examine such records, and make such observations, inspections and inquiries as it deems necessary; and report annually to the Boards of Accountancy.
4 The ERB is composed of 5 rotating volunteers with various backgrounds principally in auditing. The ERB is assisted by two paid consultants in technology and psychometrics. There is also a dedicated three person NASBA staff to perform detailed procedures, document procedures, and carry out many of the administrative and procedural functions.
5 o Sandra Wilson, CPA, CFE, CFFA, Chair o Nick Mastracchio, CPA, Ph.D., Vice Chair o Wes Johnson, CPA, Past Chair o Charles (Chuck) Talbert, CPA o David Vaudt, CPA ERB members are appointed for three year terms by the NASBA Chair.
6 Steve Downing, Ph.D., Psychometrician Michael Harnish, CPA, CITP,CISA, CDP, EnCE, IT Specialist Staff Toerien DeWit, CPA, Director of Operations Onita Porter, CPA, Audit Manager Shawn Jackson, CPA, CISA, Senior IT Auditor
7 The ERB was established in 1975 as a joint venture of NASBA and the AICPA. In 1977 it became an independent body of the NASBA Board of Directors. In 1993, the charge to the ERB was broadened to include the review and report on the International Qualifying Examination (IQEX) and any other examination provided by State Board of Accountancy. In 2010, the ERB was reorganized from 12 volunteers to the current 5 volunteer members and staff was expanded.
8 The primary objective of our review and evaluations is to express assurance to Boards of Accountancy: } as to the presence and effectiveness of internal controls over test development, administration and scoring } as to whether appropriate and adequate validity evidence exists in support of the examinations
9 Our program of work is developed from and follows the Twelve Steps for Effective Test Development (Downing, Haladyna, 2006) which is based on the Standards for Educational and Psychological Testing ( AERA, APA, & NCME, 1999).
10 1. Overall plan 2. Content definition (practice analysis) 3. Test specifications; blueprinting the test (content specifications and skill specifications) 4. Item development 5. Test design and assembly 6. Test production 7. Test administration 8. Scoring test responses 9. Establishing passing scores (standard setting) 10. Reporting test results 11. Item banking 12. Test technical reports
11 Procedures include inquiries, observations, walkthroughs and document inspections of the following: Internal controls over test development, administration and scoring processes Validity evidence for the examinations Other procedures we consider necessary in the circumstances
12 } Scoring errors } Launch of the CBTe } Performance of new content items } Pre-operational items } Item errors
13 } Access to Information Technology (IT) documentation } Business continuity and disaster recovery } Change management policies } New and updated proprietary software } Data privacy } Overall IT infrastructure
14 Our procedures include a review of the following: AICPA Internal Audit AUP performed by Withum Smith & Brown SOC2 Type 2 report on Business & Decision North America (PA), Inc.
15 } Board of Examiners (BOE) meetings } Content Committee meetings } Contract Steering Group meetings } Content Preparation Subcommittee meetings } Psychometric Oversight Committee (POC) meetings } Task Based Simulations (TBS) development workshop } TBS Internal Roundtable meetings } International Qualification Examination (IQEX) Committee meetings } State Board Committee meetings
16 } Procedures at Prometric are directed to the testing steps associated with Prometric s involvement in the examinations: Test administration Item banks } We examine period specific issues: Launch of the CBTe International delivery of the Uniform CPA Examination } Our procedures include inquiries, observations, walkthroughs and inspection of documents
17 } Access to Information Technology (IT) documentation } Business continuity and disaster recovery } Change management policies } New and updated proprietary software } IT infrastructure security } Metrics proformance
18 } The Exam Review Board visited 52 domestic testing centers } ERB visited 6 of the international testing centers } ERB staff viewed DVR tapings of the international testing centers prior to opening } Relied upon the reporting of State Boards of Accountancy site visits
19 } Procedures at NASBA are directed to the testing steps associated with NASBA s involvement in the examinations: Test administration Reporting of test results } We examine period specific issues: Launch of the CBTe Sale of PCS Candidate access to the National Candidate Database International delivery of the Uniform CPA Examination Reorganization of NASBA s IT Department
20 } Access to Information Technology (IT) documentation } Business continuity and disaster recovery } Change management policies } New and updated proprietary software } IT infrastructure security
21 } We followed the same general planning and review process with the three parties: ERB planning meeting for upcoming year (August) Review and approved work programs (September) Provided written general plan for reviewing, evaluating and reporting (October) Held organization planning meetings (November) Provided document request lists (December) Performed interim procedures and walkthroughs (December) Performed fieldwork procedures (January-February)
22 Completed and reviewed the work programs (March) Provided parties with draft findings for management letter and exit conference letter (March) Held exit conferences (April) Received responses to management letter items (May) Finalized management letter (May) Approved the report to Boards of Accountancy (May) Reported to Boards of Accountancy at Regional meetings (June)
23 } In 2011 time spent: Volunteer members 189 days Staff 700 days Consultants 44 days } Or ERB meetings 224 days AICPA events 267 days Prometric events 250 days NASBA events 192 days } For a grand total of 933 days
24 To produce a ten minute video that explains what the ERB does in an informative and hopefully enjoyable format. Thank you
ERB. Examination Review Board. Report of the CPA Examination Review Board
ERB Examination Review Board Report of the CPA Examination Review Board on the 2010 uniform CPA examination and international qualification examination TABLE OF CONTENTS I. REPORT OF THE CPA EXAMINATION
More informationCPA EXAMINATION REVIEW BOARD
CPA EXAMINATION REVIEW BOARD 150 Fourth Avenue North Suite 700 Nashville, TN 37219-2417 Tel 615/880-4200 Fax 615/880-4290 Web www.nasba.org REPORT OF THE CPA EXAMINATION REVIEW BOARD To the Boards of Accountancy
More informationREPORT OF THE CPA EXAMINATION REVIEW BOARD. On the 2017 Uniform CPA Examination and International Qualification Exam
REPORT OF THE CPA EXAMINATION REVIEW BOARD On the 2017 Uniform CPA Examination and International Qualification Exam CPA EXAMINATION REVIEW BOARD 150 Fourth Avenue North, Suite 700 Nashville, TN 37219
More informationThe U.S. CPA License
The U.S. CPA License Patricia Hartman Director of Client Services, NASBA Michael Cannon, CPA Senior Technical Manager AICPA Henrietta Eve, CPA Technical Manager AICPA About the AICPA American Institute
More informationCPA PEP 2018 Schedule and Fees
CPA PEP Schedule and Fees The CPA Professional Education Program (CPA PEP) is a graduatelevel program. CPA PEP comprises a series of modules that focus primarily on enhancing CPA candidates ability to
More informationASCPA Road to the CPA Toolkit
ASCPA Road to the CPA Toolkit Start Your Journey to Become a CPA The Arizona Society of Certified Public Accountants www.ascpa.com Arizona Society of Certified Public Accountants 4801 E. Washington St.,
More informationALABAMA STATE BOARD OF PUBLIC ACCOUNTANCY ADMINISTRATIVE CODE
ALABAMA STATE BOARD OF PUBLIC ACCOUNTANCY ADMINISTRATIVE CODE CHAPTER 30-X-4 EXAMINATIONS, QUALIFICATIONS OF CANDIDATES, APPLICATIONS, PASSING GRADES, CONDITIONED SUBJECTS, TRANSFER OF CREDITS, ISSUANCE
More informationALABAMA STATE BOARD OF PUBLIC ACCOUNTANCY ADMINISTRATIVE CODE
ALABAMA STATE BOARD OF PUBLIC ACCOUNTANCY ADMINISTRATIVE CODE CHAPTER 30-X-4 EXAMINATIONS, QUALIFICATIONS OF CANDIDATES, APPLICATIONS, PASSING GRADES, CONDITIONED SUBJECTS, TRANSFER OF CREDITS, ISSUANCE
More informationState of Rhode Island and Providence Plantations RHODE ISLAND BOARD OF ACCOUTANCY 233 Richmond Street Providence, RI 02903
State of Rhode Island and Providence Plantations RHODE ISLAND BOARD OF ACCOUTANCY 233 Richmond Street Providence, RI 02903 2004 COMPUTER BASED UNIFORM CERTIFIED PUBLIC ACCOUNTANT EXAMINATION REGULATION
More informationAuditors Oversight Bodies and Auditing and Accounting Standards Setters in Japan. May 2005 Financial Services Agency, Japan
Auditors Oversight Bodies and Auditing and Accounting Standards Setters in Japan May 2005 INDEX I. Auditors Oversight Bodies in Japan 3 II. Auditing Standards Setters in Japan 10 III. Accounting Standards
More informationCriminal Case Information System for Public Defenders [Section 18B.10 of S. L , as amended by Section 18A.2 of S.L.
Criminal Case Information System for Public Defenders [Section 18B.10 of S. L. 2013-360, as amended by Section 18A.2 of S.L. 2014-100] Technology Services Division July 1, 2015 Introduction Section 18B.10
More informationIntroduction. January 1, 2015
Introduction January 1, 2015 Radio Frequency IDentification Technologies that enable the capture of data about objects remotely using radio energy Our Mission To promote the public good by promoting high
More informationTime Management for CPA Candidates
Time Management for CPA Candidates October 10, 2017 Time Management for CPA Candidates Denise Probert CPA, CGMA Wiley Director of Curriculum, Accounting Test Prep Julie Snow Wiley CPAexcel Product Support
More informationREADY FOR THE UNIFORM CPA EXAMINATION?
READY FOR THE UNIFORM CPA EXAMINATION? Candidate Checklist & Tips for Taking the Uniform CPA Examination After April 1, 2017 WHO ARE THE UNIFORM CPA EXAMINATION PARTNERS? The 55 Jurisdictions To become
More informationCPA EXAM ALERT. The Director s Desk. Since the last issue of The CPA Exam Alert, many important. The CPA profession has a successful, 100-year history
The CPA EXAM ALERT May/June 2002 REVISED EXAM CONTENT FOCUSES ON PROTECTING THE PUBLIC INTEREST The CPA profession has a successful, 100-year history serving the public interest through the core service
More informationAuditing Profession Amendment Bill [B ]
Auditing Profession Amendment Bill [B 15-2014] Briefing of Standing Committee on Finance National Assembly 3 February 2015 Delegation: Ms Karen Maree, Chief Director: Accounting Policies, Standards & Support
More informationSAVE International Certification Program Transition Summary
The following is a summary of the certification program changes for SAVE International (SAVE). This information was presented in detail at the 2017 Value Summit in Philadelphia in August 2017. The new
More information10/12/17. CPA Alberta Professional and Public Accounting Practice Varied Registration Model CPA FORUM NORTH OCTOBER 23 RD, 2017 JASPER, ALBERTA
CPA Alberta Professional and Public Accounting Practice Varied Registration Model CPA FORUM NORTH OCTOBER 23 RD, 2017 JASPER, ALBERTA Larry Brownoff CPA, CA Director, Professional and Career Services Professional
More informationCANADIAN PAYMENTS ASSOCIATION LVTS RULE 11 CHANGE MANAGEMENT, TESTING AND CERTIFICATION
CANADIAN PAYMENTS ASSOCIATION LVTS RULE 11 LVTS Rule 11, December 1998: as amended November 25, 2002, November 24, 2003, May 31, 2004, August 14, 2006, January 28, 2008, August 16, 2010, January 1, 2013,
More informationRequest for Qualifications for Audit Services March 25, 2015
Request for Qualifications for Audit Services March 25, 2015 I. GENERAL INFORMATION A. Purpose This Request for Qualifications (RFQ) is to solicit a CPA firm with which to contract for a financial and
More informationPreparing for the CPA Exam October 24, 2017
Preparing for the CPA Exam October 24, 2017 Slides available on the Accounting Department Homepage Emily Carroll 16 (Deloitte Advisory Services) Michael Paiva 17 (EY Assurance Services) Marco Oriella 17
More informationCERTIFICATE IN LUXEMBOURG COMPANY SECRETARIAL & GOVERNANCE PRACTICE
CERTIFICATE IN LUXEMBOURG COMPANY SECRETARIAL & GOVERNANCE PRACTICE POLICY ILA asbl 19, rue de Bitbourg L-1273 Luxembourg TABLE OF CONTENTS Program Entry 3 Eligibility criteria 3 Training program 4 Application
More informationIT Audit Process Prof. Liang Yao Week Six IT Audit Planning
Week Six IT Audit Planning IT Audit Planning Process Institute of Internal Audit Standards - Section 2010: Planning The chief audit executive must establish a risk-based plan to determine the priorities
More informationCertification Commission of NAMSS Policies and Procedures
Certification Commission of NAMSS Policies and Procedures Recertification, Expiration, and Revocation of Certification Number: 300.30 Effective Date: March 2003 POLICY STATEMENT: Certification shall be
More informationCASA External Peer Review Program Guidelines. Table of Contents
CASA External Peer Review Program Guidelines Table of Contents Introduction... I-1 Eligibility/Point System... I-1 How to Request a Peer Review... I-1 Peer Reviewer Qualifications... I-2 CASA Peer Review
More informationThe Role of the American National Standards Institute (ANSI) Irwin Silverstein, Ph.D. IPEA
The Role of the American National Standards Institute (ANSI) 1 ANSI Activities American National Standard: Excipient GMP Accreditation of Product Conformity Bodies Certification to Excipient GMP 2 IPEA
More informationFinancial Planning Institute of Southern Africa SETTING THE STANDARD. Continuous Professional Development (Cpd) Policy
FPI FPI Financial Planning Institute of Southern Africa SETTING THE STANDARD Continuous Professional Development (Cpd) Policy Table of Contents Definitions 3-4 Introduction 4 Primary Responsibility 5 Mandatory
More informationCPA REQUIREMENTS OVERVIEW. BILL DRESNACK, ACCOUNTING CHAIR October 6, 2017
CPA REQUIREMENTS OVERVIEW BILL DRESNACK, ACCOUNTING CHAIR October 6, 2017 New York vs. Other Jurisdictions The Certified Public Accountant license is granted by one of the U.S. states or territories. Each
More informationNHS Fife. 2015/16 Audit Computer Service Review Follow Up
NHS Fife 2015/16 Audit Computer Service Review Follow Up Prepared for NHS Fife April 2016 Audit Scotland is a statutory body set up in April 2000 under the Public Finance and Accountability (Scotland)
More informationALABAMA STATE BOARD OF PUBLIC ACCOUNTANCY ADMINISTRATIVE CODE
Accountancy Chapter 30 X 4 ALABAMA STATE BOARD OF PUBLIC ACCOUNTANCY ADMINISTRATIVE CODE CHAPTER 30 X 4 EXAMINATIONS, QUALIFICATIONS OF CANDIDATES, APPLICATIONS, PASSING GRADES, CONDITIONED SUBJECTS, TRANSFER
More informationREPORT 2015/149 INTERNAL AUDIT DIVISION
INTERNAL AUDIT DIVISION REPORT 2015/149 Audit of the information and communications technology operations in the Investment Management Division of the United Nations Joint Staff Pension Fund Overall results
More informationOregon Board of Accountancy WHAT YOU NEED TO KNOW
Oregon Board of Accountancy WHAT YOU NEED TO KNOW Contact Information Kimberly Fast Executive Director Kimberly.fast@Oregon.gov Licensing Department: Julie Nadeau Licensing Manager Stacey Janes Licensing
More informationCybersecurity & Privacy Enhancements
Business, Industry and Government Cybersecurity & Privacy Enhancements John Lainhart, Director, Grant Thornton The National Institute of Standards and Technology (NIST) is in the process of updating their
More informationGeneral Information Technology Controls Follow-up Review
Office of Internal Audit General Information Technology Controls Follow-up Review May 19, 2015 Internal Audit Team Shannon B. Henry Chief Audit Executive Stacy Sneed Audit Manager Rod Isom Auditor Winston-Salem
More informationREPORT 2015/010 INTERNAL AUDIT DIVISION
INTERNAL AUDIT DIVISION REPORT 2015/010 Audit of information and communications technology strategic planning, governance and management in the Investment Management Division of the United Nations Joint
More informationAuditor General's Office
City Purchasing Card Expense Report - January 2011 01/05/2011 National Association of Local Government Auditors $101.40 Professional Development Training: Knighton Award Contract (Webinar) 01/07/2011 The
More informationInternational Auditing and Assurance Standards Board (IAASB) International Federation of Accountants 545 Fifth Avenue, 14 th Floor New York, NY 10017
3701 Algonquin Road, Suite 1010 Telephone: 847.253.1545 Rolling Meadows, Illinois 60008, USA Facsimile: 847.253.1443 Web Sites: www.isaca.org and www.itgi.org 25 April 2008 International Auditing and Assurance
More informationWYDOT Traffic Control Supervisor Certification Program
Page 1 of 5 WYDOT Traffic Control Supervisor Certification Program INTRODUCTION The purpose of this program is to certify personnel involved in the layout, inspection and design of traffic control plans.
More informationThe Texas A&M University System Internal Audit Department MONTHLY AUDIT REPORT
MONTHLY AUDIT REPORT September 22, 2016 September 2016 TABLE OF CONTENTS Texas A&M University - Central Texas Financial Management Services' Operations and Student Information Systems General and Application
More informationLVTS RULE 11 CHANGE MANAGEMENT, TESTING AND CERTIFICATION 2018 CANADIAN PAYMENTS ASSOCIATION
LVTS RULE 11 CHANGE MANAGEMENT, TESTING AND CERTIFICATION 2018 CANADIAN PAYMENTS ASSOCIATION This Rule is copyrighted by the Canadian Payments Association. All rights reserved, including the right of reproduction
More informationCertified Program By-Laws
National Ski Patrol Eastern Division Certified Program By-Laws Adopted Sarah S. Keating- secretary 4/2/2016 Purpose and Objectives Section 1: To provide a professional level from which professional patrollers
More informationNATIONAL INFRASTRUCTURE COMMISSION CORPORATE PLAN TO
NATIONAL INFRASTRUCTURE COMMISSION CORPORATE PLAN 2017-18 TO 2019-20 CONTENTS Introduction 3 Review of period from October 2015 to end 2016 3 Corporate Governance 4 Objectives and Business Activity Plan
More informationOregon Board of Accountancy
Oregon Board of Accountancy WHAT YOU NEED TO KNOW Contact Information Martin Pittioni Executive Director martin.w.pittioni@oregon.gov (503)378-2280 Licensing Department: Kimberly Fast Licensing Manager
More informationIB Event Calendar Please check regularly for updates Last Update: April 30, 2013
IB Event Calendar 2012-2013 Please check regularly for updates Last Update: April 30, 2013 April 2013 24: (Sophomores): Required orientation meeting for all sophomores entering into IB their junior year.
More informationQualification and Renewal Criteria for certification to engage in the practice of accounting
Public Accounting Certification Committee Rules Qualification and Renewal Criteria for certification to engage in the practice of accounting Overview: Section I. New Entrants to Public Accounting This
More informationArticle I - Administrative Bylaws Section IV - Coordinator Assignments
3 Article I - Administrative Bylaws Section IV - Coordinator Assignments 1.4.1 ASSIGNMENT OF COORDINATORS To fulfill the duties of the Fiscal Control and Internal Auditing Act (30 ILCS 10/2005), the Board
More informationGovernment Resolution No of February 15, Resolution: Advancing National Regulation and Governmental Leadership in Cyber Security
Government Resolution No. 2443 of February 15, 2015 33 rd Government of Israel Benjamin Netanyahu Resolution: Advancing National Regulation and Governmental Leadership in Cyber Security It is hereby resolved:
More informationExpert Strategies for Handling the 2017 CPA Exam Changes
Expert Strategies for Handling the 2017 CPA Exam Changes Webinar for CPA Exam Candidates Presented by Denise Probert, CPA, CGMA Director of Curriculum Accounting Exam Prep 1 Wiley Efficient Learning Why
More informationCISI Continuing Professional Development (CPD) Policy
CISI Continuing Professional Development (CPD) Policy This policy relates to the CISI CPD requirements and the relevance of CPD for members, including recommended and unacceptable CPD. 1. CISI CPD Requirements
More informationMohammad Shahadat Hossain
Mohammad Shahadat Hossain Principal Security Architect at Grameenphone Limited Summary Has extensive knowledge and experience on following:- NIST Cyber Security Framework SANS Top 20 Security Control Network
More informationCPA Examination Update
CPA Examination Update Presentation to the NASBA 110 th Annual Meeting Colleen K. Conrad, CPA NASBA Executive VP and COO and Michael Decker AICPA VP of Examinations Public Accounting October 30, 2017 Copyright
More informationALABAMA FIRE COLLEGE AND PERSONNEL STANDARDS COMMISSION ADMINISTRATIVE CODE CHAPTER 360-X-2 REQUIREMENTS FOR CERTIFIED FIRE FIGHTER TABLE OF CONTENTS
Fire College Chapter 360-X-2 ALABAMA FIRE COLLEGE AND PERSONNEL STANDARDS COMMISSION ADMINISTRATIVE CODE CHAPTER 360-X-2 REQUIREMENTS FOR CERTIFIED FIRE FIGHTER TABLE OF CONTENTS 360-X-2-.01 360-X-2-.02
More informationPlenary Session: Branch Cybersecurity Controls Thursday, February 22 1:15 p.m. 2:15 p.m.
Plenary Session: Branch Cybersecurity Controls Thursday, February 22 1:15 p.m. 2:15 p.m. Cybersecurity is a top priority for the financial services industry. Firms dedicate significant resources every
More informationReviewed by ADM(RS) in accordance with the Access to Information Act. Information UNCLASSIFIED.
Assistant Deputy Minister (Review Services) Reviewed by in accordance with the Access to Information Act. Information UNCLASSIFIED. Security Audits: Management Action Plan Follow-up December 2015 1850-3-003
More informationUnderstanding and Evaluating Service Organization Controls (SOC) Reports
Understanding and Evaluating Service Organization Controls (SOC) Reports Kevin Sear, CPA, CIA, CISA, CFE, CGMA Agenda 1. Why are SOC reports important? 2. Understanding the new SOC-1, SOC-2, and SOC-3
More informationEthics and Professional Conduct for Washington CPAs. Course #4300S Exam Packet
Ethics and Professional Conduct for Washington CPAs Course #4300S Exam Packet ETHICS AND PROFESSIONAL CONDUCT FOR WASHINGTON CPAS (COURSE #4300S) COURSE DESCRIPTION This course is designed to meet the
More informationSTATE OF NORTH CAROLINA
STATE OF NORTH CAROLINA AUDIT OF THE INFORMATION SYSTEMS GENERAL CONTROLS CARTERET COMMUNITY COLLEGE OCTOBER 2007 OFFICE OF THE STATE AUDITOR LESLIE MERRITT, JR., CPA, CFP STATE AUDITOR AUDIT OF THE INFORMATION
More informationOffice of the City Auditor 2014 Third Quarter Activity Report November 25, 2014
2014 Third Quarter Activity Report November 25, 2014 This page is intentionally blank. 1. Audit Plan Progress Monitoring Bylaw 16097, Audit Committee Bylaw, Section 5 states that the Committee assists
More informationTim Heagarty, CISA CISSP - (859) Lexington, KY
Tim Heagarty, CISA CISSP Tim@Heagarty.com - (859) 285-9050 Lexington, KY Summary I ve come from microcomputer sales in the early 80 s to Manager of IT Security in the mid 90 s and now Security Services
More informationProfessional Experience
Eirene Knott, MCP, CBO, CFM 913-236-3361 eirene.knott@brrarch.com Qualifications: Professional - Bachelor of Science in Construction Science with a Minor in Planning, Master of Science in Management. Over
More informationFinancial Planning Standards Council 2016 ENFORCEMENT AND DISCIPLINARY REVIEW REPORT
Financial Planning Standards Council 2016 ENFORCEMENT AND DISCIPLINARY REVIEW REPORT Table of Contents Financial Planning Standards Council... 1 Profile of the Profession... 2 Maintaining High Standards
More informationCISA EXAM PREPARATION - Weekend Program
CISA EXAM PREPARATION - Weekend Program THE CISA QUALIFICATION: CERTIFICATION PREPARATION COURSE SYLLABUS PT. RIALACHAS TATHYA PRAYUKTI Menara Palma 12th Floor Jalan HR Rasuna Said Blok X2 Kav 6 Jakarta,
More informationCOUNTY AUDIT HILLSBOROUGH COUNTY, FLORIDA CONSULTANT COMPETITIVE NEGOTIATION ACT (CCNA) PROCUREMENT PROCESS AUDIT REPORT # 251
, FLORIDA REPORT # 251 NOVEMBER 21, 2013 TABLE OF CONTENTS EXECUTIVE SUMMARY Background Information 1 Objective 1 Scope 1 Overall Evaluation 2 Opinion 2 Audited By 2 AUDIT COMMENTS Control Activities
More informationAlert. The Uniform CPA Examination. The AICPA Board of Examiners (BOE) has recently. New Practice Analysis
The Uniform CPA Examination Alert Fall 2006 New Practice Analysis The AICPA Board of Examiners (BOE) has recently authorized the conduct of a new practice analysis to update the content of the Uniform
More informationAudit and Compliance Committee - Agenda
Audit and Compliance Committee - Agenda Board of Trustees Audit and Compliance Committee April 17, 2018, 1:30 2:30 p.m. President s Board Room Conference Call-In Phone #1-800-442-5794, passcode 463796
More informationInternal Audit Department
O C B o a r d o f S u p e r v i s o r s 1 st District - Janet Nguyen 2 nd District - John M.W. Moorlach, Vice Chairman 3 rd District - Bill Campbell Chairman 4 th District Shawn Nelson 5 th District -
More informationAWS-SCWI. American Welding Society Senior Certified Welding Inspector. Certification Programs for the Year 2018
BETZ ENGINEERING & TECHNOLOGY ZONE Educational & Research Division AWS-SCWI American Welding Society Senior Certified Welding Inspector Certification Programs for the Year 2018 Authorized International
More informationASP Professional Standards and Certification Program for Strategic Planning and Strategic Management ASP CERTIFICATION
ASP Professional Standards and Certification Program for Strategic Planning and Strategic Management ASP CERTIFICATION 1 ASP Certification Policies (version 4.0 - Sept 2016) Table of Contents Section I:
More informationEthics and Professional Conduct for Colorado CPAs CR&R. Course #4000N Exam Packet
Ethics and Professional Conduct for Colorado CPAs CR&R Course #4000N Exam Packet ETHICS AND PROFESSIONAL CONDUCT FOR COLORADO CPAS CR&R (COURSE #4000N) COURSE DESCRIPTION This course is designed to meet
More informationRe-Positioning AzerPost
WORLD BANK Re-Positioning AzerPost for the 21 st Century Financial Services Development Project Michael Edwards Lead Financial Sector Specialist medwards1@worldbank.org The project overarching goal is
More informationISACA Cincinnati Chapter March Meeting
ISACA Cincinnati Chapter March Meeting Recent and Proposed Changes to SOC Reports Impacting Service and User Organizations. March 3, 2015 Presenters: Sayontan Basu-Mallick Lori Johnson Agenda SOCR Overview
More informationThe Global Research Council
The Global Research Council Preamble The worldwide growth of support for research has presented an opportunity for countries large and small to work in concert across national borders. Cooperation and
More informationBACKGROUND NOTE ON ACTION PLANS
BACKGROUND NOTE ON ACTION PLANS Action Plans are developed by IFAC members and associates to address policy matters identified through their responses to the IFAC Compliance Self-Assessment Questionnaires.
More informationKENYA SCHOOL OF GOVERNMENT EMPLOYMENT OPORTUNITY (EXTERNAL ADVERTISEMENT)
KENYA SCHOOL OF GOVERNMENT EMPLOYMENT OPORTUNITY (EXTERNAL ADVERTISEMENT) 1. DIRECTOR, LEARNING & DEVELOPMENT - LOWER KABETE Reporting to the Director General, Campus Directors will be responsible for
More informationChild Welfare Provisional Certification: Application Process
Child Welfare Provisional Certification: Application Process Step 1: Notify FCB of NEW APPLICANTS and REQUESTED TEST DATE Responsible Party: Training Entity Point of Contact The Child Welfare Provisional
More informationAdministrative Directive No. 4: 2011 Continuing Professional Education Requirements for All Certification Programs
Administrative Directive No. 4: 2011 Continuing Professional Education Requirements for All Certification Programs Purpose This document contains the mandatory Continuing Professional Education (CPE) requirements
More informationOpportunities to Integrate Technology Into the Classroom. Presented by:
Opportunities to Integrate Technology Into the Classroom Presented by: Mark Salamasick, CIA, CISA, CRMA, CSP Executive Director of Audit University of Texas System Discussion Topics Internal Audit Textbook
More information19 September Accreditation. Rory McCorkle, MBA, Ph.D. Manny Straehle, Ph.D.
19 September 2013 Accreditation Rory McCorkle, MBA, Ph.D. Manny Straehle, Ph.D. Agenda 1 Who are we? 2 Accreditation Programs and Why Accreditation? 3 ISO/IEC 17024 4 Examples and Challenges 5 Questions?
More informationClient Services Procedure Manual
Procedure: 85.00 Subject: Administration and Promotion of the Health and Safety Learning Series The Health and Safety Learning Series is a program designed and delivered by staff at WorkplaceNL to increase
More informationCPD ACTIVITY GUIDELINES AND REQUIREMENTS
Introduction After obtaining the Internal Audit Technician (IAT) and / or Professional Internal Auditor (PIA)* designations, members must maintain their knowledge and skills and stay abreast of improvements
More informationCMA. Certified Management Accountant. Handbook
CMA Certified Management Accountant Handbook CMA Certified Management Accountant What is the CMA The CMA (Certified Management Accountant) is the advanced professional certification specifically designed
More informationNALA Certifying Board Announces New Exam Specifications Effective with 2018 Administrations
NALA Certifying Board Announces New Exam Specifications Effective with 2018 Administrations Background The NALA Certifying Board provides oversight for the development and ongoing maintenance of the Certified
More informationTraining Courses 2016
Training Courses 2016 Learn More - Win More Business ADI training courses are the perfect way to increase your knowledge, uncover new opportunities and keep up to date with the very latest technology -
More informationElectricity Sub-Sector Coordinating Council Charter FINAL DISCUSSION DRAFT 7/9/2013
Electricity Sub-Sector Coordinating Council Charter FINAL DISCUSSION DRAFT 7/9/2013 Purpose and Scope The purpose of the Electricity Sub-Sector Coordinating Council (ESCC) is to facilitate and support
More informationIATF - International Automotive Task Force Rules for achieving and maintaining IATF Recognition IATF Rules 5 th Edition Sanctioned Interpretations
Rules for achieving and maintaining IATF Recognition IATF Rules 5 th Edition Sanctioned Interpretations The Rules for achieving and maintaining IATF Recognition 5 th Edition for IATF 16949 ( Rules 5 th
More informationMunicipal Law Enforcement Officer Certified-M.L.E.O. (c) Certification Application Guide
Municipal Law Enforcement Officer Certified-M.L.E.O. (c) Certification Application Guide Program Features Legally Authorized Designation Recognition of Professional Development Recognition of Professional
More informationBecome a Certified Reverse Mortgage Professional
Become a Certified Reverse Mortgage Professional Individuals who earn the CRMP have demonstrated a competency in the area of reverse mortgage lending, and are dedicated to upholding high standards of ethical
More information26 February Office of the Secretary Public Company Accounting Oversight Board 1666 K Street, NW Washington, DC
3701 Algonquin Road, Suite 1010 Telephone: 847.253.1545 Rolling Meadows, Illinois 60008, USA Facsimile: 847.253.1443 Web Sites: www.isaca.org and www.itgi.org 26 February 2007 Office of the Secretary Public
More informationOverview of ABET Kent Hamlin Director Institute of Nuclear Power Operations Commissioner TAC of ABET
Overview of ABET Kent Hamlin Director Institute of Nuclear Power Operations Commissioner TAC of ABET 1 st National Meeting on Improving Education and Training For Chinese Nuclear Power Industry Personnel
More informationIATF Transition Strategy Presenter: Cherie Reiche, IAOB
IATF 16949 Transition Strategy Presenter: Cherie Reiche, IAOB IATF 16949 Transition Strategy IATF 16949 transition strategy was presented at the IATF global stakeholder conference in Rome, Italy in April
More informationApplication for Certification
Application for Certification Requirements to Become a Certified Information Security Manager To become a Certified Information Security Manager (CISM), an applicant must: 1. Score a passing grade on the
More informationAugust Meeting Minutes Personnel Certification Governance Committee
August Meeting Minutes Personnel Certification Governance Committee August 28-29, 2012 Catamaran Resort San Diego, CA Administrative A meeting of the Personnel Certification Governance Committee was held
More informationCandidate Brochure. V15.1a. American Society of Professional Estimators 2525 Perimeter Place Dr., Ste. 103 Nashville, TN 37214
Candidate Brochure American Society of Professional Estimators 2525 Perimeter Place Dr., Ste. 103 Nashville, TN 37214 615.316.9200 Fax 615.316.9800 ACCE Recognized Program V15.1a Revised V15.1a May 2017
More information11 CERTIFICATION HANDBOOK
MAINTAINING CAP CREDENTIAL THROUGH RECERTIFICATION Recertification dates are either May 31 or November 30. The May date is for the Spring designees who in their history took the exam before June 1 and
More informationUpdate on the Progress of FLEGT VPA in Lao PDR. Annual Planning FLEGT VPA Workshop February 2017, Hoang Anh Hotel, Attapeu, Lao PDR
Update on the Progress of LEGT VPA in Lao PDR Annual Planning LEGT VPA Workshop 8 ebruary, Hoang Anh Hotel, Attapeu, Lao PDR Khamphout Phandanouvong Director General Department of orest Inspection, Ministry
More informationThe Prevention Specialist Certification Board of Washington
The Prevention Specialist Certification Board of Washington PSCBW s Mission Certify prevention professionals Uphold ethical standards Promote professional development and growth PSCBW Structure Non-Profit,
More informationCertification Program Brochure
Certification Program Brochure ACCE Recognized Program Revised August 2018 CESB Accredited Program American Society of Professional Estimators Core Purpose ASPE is the construction industry s leader and
More informationCertified Government Finance Officer (CGFO) Exam and Review Request for Qualifications
Florida Government Finance Officers Association (FGFOA) Certified Government Finance Officer (CGFO) Exam and Review Request for Qualifications CGFO Exam Committee Last updated 1-11-2018 FLORIDA GOVERNMENT
More informationThis matter was opened to the New Jersey Board of Real FINDINGS OF FACT. 1. Gerilyn J. Fiore ("Respondent") is licensed as a State
STATE OF NEW JERSEY DEPARTMENT OF LAW & PUBLIC SAFETY DIVISION OF CONSUMER AFFAIRS NEW JERSEY BOARD OF REAL ESTATE APPRAISERS IN THE MATTER OF THE SUSPENSION OR REVOCATION OF THE LICENSE OR CERTIFICATION
More informationArticle II - Standards Section V - Continuing Education Requirements
Article II - Standards Section V - Continuing Education Requirements 2.5.1 CONTINUING PROFESSIONAL EDUCATION Internal auditors are responsible for maintaining their knowledge and skills. They should update
More information