Air Force Audit Agency (AFAA)

Professional auditing standards identify 5 “management assertions” that commonly underlie a set of financial statements. These 5 assertions are: occurrence, completeness, valuation/allocation, rights/obligations, and presentation/disclosure. With respect to the audit of Paragon’s construction project, some of these key assertions were overlooked by auditor Arthur Anderson. The main assertions that Anderson should have focused on for this audit include occurrence, valuation, and disclosure.

Auditor, an instructional novella written by James K. Loebbecke, tells the story of Jack Butler, a man from the San Francisco Bay area, who goes to college, majors in accounting, and goes to work for a large accounting firm referred to as “The Firm.” The story is loosely based upon the real world experiences of the author, and is written to give students a look into the world of public accounting that goes beyond a textbook. The Auditor not only gives students a chance to follow Jack Butler’s journey up the company ladder at The Firm, but also reiterates the relative importance of conventional lessons learned in school.

With all of the possible problems that could occur during surgery, a wrong-site, wrong-patient mistake is one that should never arise. Nightingale Community Hospital (NCH) fully understands the importance of doing away with these errors and has set up protocol to work towards this goal. While the protocol is in place, it is not fully compliant with Joint Commission (JC) standards.

After the recovery process was completed, the patient was placed in the care of the discharge nurse. She was given a report and was aware that the mother had not showed up to collect her child and several overhead pagers had been performed. While the interview was taking place the nurse stated that she was unsure how to proceed, with the mother not being located, the nurse stated that she was relieved when she was informed that the patient father was there, the discharge nurse stated that the

RAFT –Task 2 Root Cause Analysis A-1. Sentinel Event A sentinel event is an event that happens expectantly in a healthcare facility that could result possible death, physical or mental injury to patients unrelated to natural causes of the patients illness as defined by Joint Commission (www.joint commission.org). On the afternoon of Thursday, September 14, at approximately 12:30 p.m. a ‘Code Pink’ (child abduction alert) was called when a minor child/patient, Tina, was discharged to the care of her father without the knowledge of her mother with whom she was admitted with. Tina was registered into the hospital system by Katie Jessup, hospital registrar, who entered all proper demographics and all proper insurance information into the

Review Exhibits 1 and 2; audit memos G-3, and G-4i and audit schedules G-5, G-6 and G-7. Based on your review, answer each of the following questions:

| (TCO B) You are a project manager for a new Hardware Software Project. You just received the project charter and established your scope statement. Within the scope statement you defined some of the key components to meet the overall project objective. Establishing requirements will be critical to define and get approved. The hardware will be new for your company, so you will need to ensure the vendor is selected and the hardware is appropriately installed into your environment. The supporting software will need to be designed and coded. It will also need to be installed and tested on the system. To ensure the users know how to use the new software, training will be needed for managers and the associates. You have assembled your team of experts, and they are anxious to get started.

There were 3 departments audited for Pain Reassessment compliance over a 12 month period, NIGHTINGALE COMMUNITY HOSPITAL averaged

This Project Charter describes the purpose, scope, objectives, estimated cost/ effort/ duration, risk and constraints, assumptions, approach and organization.

a. Based on an analysis of sales, total assets, and pretax net income, an amount of $70,000 will be used as a measure of planning materiality.

Performed oversight assessment of Contractor's Purchase Card (P-Card) procedures reviewed for detection of fraud, waste, and abuse, resulting in tighter internal controls (less card holders) and updates in contractor’s policies and procedures; Recommendations were made regarding safety and morale functions and incentives, and policies have been amended to tighten internal controls and to conform to federal regulations; Details given to federal lead for advice on performance fees of cost plus type contracts; Provided guidance to program managers and accountants on changes in law, policies, and procedures.

When a patient checks into Nightingale Community Hospitals they believe the hospital will put there care first and provide quality medicine. Looking at the recent compliance reports there are areas of patient care this hospital needs to improve in. Reporting critical results within 60 minutes, labeling medication containers and reactions with anticoagulation therap.0y are areas that this hospital needs to improve upon. Improving these areas would be just one step toward increasing patient care and satisfaction at this hospital. There are three areas to focus on that Nightingale Community Hospital is not in compliance with according to the Joint Commission standards. These areas are reporting critical results

the nature, timing, and extent of the procedures performed are consistent with the tailored audit program ; adequate in light of the results obtained; and documented in sufficient detail to provide a clear understanding of the purpose, sources, and conclusions reached (including reasons for these conclusions);

importer and exporter of raw materials and per assembled parts from their vast group of certified

During the project initiation phase, I can work collaboratively with the project sponsor in the development of project charter and lead up to the formal authorisation of the project/ new phase. From the sponsor’s project SOW (Business need, product scope), Business case etc., I can identify measurable project objectives, high level requirements, risks, summary milestones and budget and approval authorities. The key deliverables in this phase are project charter and stakeholder lists.