1. Checking procurement and accounting records. These are records examined to ascertain how true and fair the financial statement is and the extent to which government approved accounts and procurement practices have been compiled with. The accounts should be verified Read More …
Month: March 2022
Importance of Procurement Audit
1. To determine compliance with relevant law and regulations by public entities. 2. Promotes accountability with procurement processes. 3. Helps detect and prevent fraud in procurement process of public entities and other important practices and irregularities. 4. Ensures fairness and Read More …
Audit as an Assurance Engagement/ Compliance Engagement
An assurance engagements one which a practitioner expresses a conclusion designed to enhance a degree of confidence among the intended users other than the responsible parties (management) about the outcome of an evaluation or measurement of the subject matter. An Read More …
Approaches to Procurement Audit
1. Financial approach In this approach, the auditor may ask questions whether the procurement record and transactions have been truly and fairly reflected in financial statements. 2. Compliance approach Auditors may raise questions as to whether the public procurement regulations Read More …
Terms used in Procurement Audit
1. Audit Procedures – Tasks the auditor undertakes include: collecting, analysing, interpreting and documenting information during an audit. They are the means used to attain audit objectives. 2. Audit Programme – A document that lists audit procedures to be followed Read More …
CS NOTES – CORPORATE GOVERNANCE AND ETHICS REVISED KASNEB NOTES
MASOMO MSINGI PUBLISHERS APP – Click to download CS INTERMEDIATE LEVEL CORPORATE GOVERNANCE AND ETHICS STUDY NOTES SAMPLE WORK Complete copy of CS CORPORATE GOVERNANCE AND ETHICS Read More …
ABA 2504 : HUMAN SETTLEMENTS Past Paper
W1-2-60-1-6 JOMO KENYATTA UNIVERSITY OF AGRICULTURE AND TECHNOLOGY University Examinations 2012/2013 FIVE YEAR FIRST SEMESTER EXAMINATION FOR THE DEGREE OF BACHELOR OF ARCHITECTURE ABA 2504 : HUMAN SETTLEMENTS DATE: AUGUST 2012 TIME: 2 HOURS INSTRUCTIONS: ANSWER QUESTION ONE (COMPULSORY) AND Read More …
ABA 2503: ARCHITECTURAL MANAGEMENT Past Paper
W1-2-60-1-6 JOMO KENYATTA UNIVERSITY OF AGRICULTURE AND TECHNOLOGY University Examinations 2012/2013 EXAMINATION FOR THE DEGREE OF BACHELOR OF ARCHITECTURE ABA 2503: ARCHITECTURAL MANAGEMENT DATE: AUGUST, 2012 TIME: 2 HOURS INSTRUCTIONS: Answer ALL Questions in Section A, Question 4 in Section Read More …
ABA 2404: URBAN AND REGIONAL PLANNING Past Paper
W1-2-60-1-6 JOMO KENYATTA UNIVERSITY OF AGRICULTURE AND TECHNOLOGY University Examinations 2012/2013 FOURTH YEAR FIRST SEMESTER EXAMINATION FOR THE DEGREE OF BACHELOR OF ARCHITECTURE ABA 2404: URBAN AND REGIONAL PLANNING DATE: AUGUST, 2012 TIME: 2 HOURS INSTRUCTIONS: Answer Question ONE – Read More …
ABA 2304: BUILDING ENVIRONMENT SCIENCE (THERMAL) Past Paper
W1-2-60-1-6 JOMO KENYATTA UNIVERSITY OF AGRICULTURE AND TECHNOLOGY UNIVERSITY EXAMINATIONS 2012/2013 THIRD YEAR FIRST SEMESTER EXAMINATION FOR THE DEGREE OF BACHELOR OF ARCHITECTURE ABA 2304: BUILDING ENVIRONMENT SCIENCE (THERMAL) DATE: AUGUTS 2012 TIME: 2 HOURS INSTRUCTIONS: 1. ANSWER QUESTION ONE Read More …