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ACCG925 Auditing And Assurance Services

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ACCG925 Auditing And Assurance Services

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Course Code: ACCG925
University: Macquarie University

MyAssignmentHelp.com is not sponsored or endorsed by this college or university

Country: Australia

Question:
Discuss about the ACCG925 Auditing and Assurance Services.  Each student’s contribution to the video will be marked individually on the technical content and quality of communication/presentation.
Answer:
Introduction:

The group assignment consists of a written report. The objective of the group report is to develop your communication skills and capacity for collaborative learning and to test your ability to integrate skills learnt in this unit of study, i.e. to analyse a company from the auditor’s perspective, with an emphasis on applying relevant industry and current business information and context to the audit planning process. The specific industry in which your audit client operates will be allocated to you in Week 4. 
This task builds on the work completed in the Case Study group assignment in the same specific industry allocated to each group in Week 4, and further extends the application of the knowledge developed in this unit. Each student must address a specific part of the required and speak for 1 minute as part of the group’s Video Presentation. Each student’s contribution to the video will be marked individually on the technical content and quality of communication/presentation.
Case study group ASSIGNMENT requirements
XYZ Pty Ltd
You are an audit graduate assigned to the audit of ‘XYZ Ltd’ (XYZ) for the financial year ending 30 June 2018. XYZ is an Australian company based in Sydney and has been operating successfully for over 20 years. XYZ has been listed on the Australian Stock Exchange for the last 10 years and has operations throughout Australia. This is your audit firm’s third year as XYZ’s auditor and unmodified audit reports have been issued for the prior years’ audits. Assume that XYZ is a going concern. XYZ operates within a specified industry allocated to your group(Mining industry for me).
Based on extensive research of the specific industry as well as relevant current regulatory, business and economic context of XYZ, address the following audit planning requirements and risk assessment for the audit of XYZ. 

Applicable Laws and Regulations

Identify three (3) key different categories of laws/regulations (other than financial related categories which includes legislation such as: Corporations Act 2001, Australian taxation laws, ASX listing requirements, etc) that would be specifically applicable to XYZ and the industry in which it operates. Provide an example of a specific legislation/regulation for each category and justify why it is important to XYZ and its specific industry. Your response should be presented in the following format:

 

Category
(1.5 marks)

Legislation/regulation
(1.5 marks)

Justification of importance (3 marks)

1.

Authentic Accounting

Financial management and Accountability Act 1997

Following this law, the financial experts of XYZ Company can establish an authentic financial statement, which can lead the organization towards market success, Under the Schedule 1AA, 419.015, mining industry of Australia can receive infrastructure fund from the government. At the same time, section 424.005 and 425.014 has reflected that the companies under mining industry also receive assistance from the government in case of technology and development         (Australian Government, 2018)

2.

Organizational Management in Finance

Corporations Act 2001

As per the Corporations Act 2001, mining includes prospecting, obtaining, selling, and carrying ores, metals or minerals. Any kind of misconduct, modification and money volume changes in financial statement is treated as a fraud for this industry.          
By implementing the Corporations Act 2001,
XYZ can able to generate effective corporate governance, which leads financial experts to make a perfect financial statement for the organization. As per  

3.

Taxation Upon Organizational Income

Taxation Administration Act 1953

Taxation can be considered as a legal activity for any organization. This act will help the organization to measure as well as deposit appropriate tax to the government of Australia (Australian Government, 2018).  Through the Taxation Administration Act 1953, taxes loss and gain within the market come under the Income Tax Assessment Act 1997, under division 230, wherein received or paid volume is reasonably attributable.

Risk of Fraud

Discuss whether you consider specific accounts to be susceptible to misappropriation of assets or fraudulent financial reporting for the industry that XYZ operates in. Your discussion should specifically address why and how the accounts identified are susceptible to fraud. Your response should be presented in the following format:
2.1  Misappropriation of assets

Account
(0.5 marks)

Explanation of why and how
(1.5 marks)

Depreciation Account

Through the process of auditing, if my team finds that the organization has been maintaining double decline balance method for depreciation, then it can lead to susceptibility. Generally, this process of depreciation charging on assets is appropriate for an organization, as it is a historical method. Moreover, the percentage of depreciation is not changing if it is maintaining straight-line method of depreciation. Hence, finding that the percentages of depreciation on assets are changing every year as per the organizational financial background, thus it will be treated as a fraud. Sometimes, financial experts of an organization do not record the data relating assets unintentionally. Therefore, the income statement of the company can reflect a clear vision of asset purchasing and selling. Thus, any assets such as building, machinery, and equity among others are incorporating activity within the income statement, however, if the depreciation amount is not changed, then this phenomenon will be treated as misappropriation of assets. Thus, it is not acceptable for the auditors as well as the company. It may initiate a large scale of the issue regarding the organizational profitability and productivity (Collins, 2017).

2.2 Fraudulent financial reporting 

Account
(0.5 marks)

Explanation of why and how
(1.5 marks)

Bills Payable Account
(Arens, Elder, Beasley, & Hogan, 2016)

During the process of auditing, it has been observed that XYZ Company has spent unnecessary money in insurance account along with reasonable evidence. It can make the team more suspicious regarding the company. After conducting a deep analysis, it can be found that the company does not have proper documents regarding the insurance payments. At the same time, the company does not have an adequate explanation regarding the incident. Based on this observation, it can be stated that the company has conducted fraud entries within the financial statement. It can lead the company towards loss (Ally Financial Inc., 2018).
Through the process of auditing, the team has discovered that the bills payable account of the company reflects certain entries, which is not acceptable due to the unclear explanation. By analysing these entries, it has been identified that most of the entries payable to creditors do not have a proper bill. At the same time, a huge amount of payable amount has stopped during the period of organizational constraints. On the other hand, the party, who has to receive money from the company, is not providing any kind of latter. By observing this kind of fault in companies statement reflects that most of the accounts of bills payable are fraud. The company has to penalize for this kind of consequences (Public Company Accounting Oversight Board, 2018).

Business Risks

Based on the specific industry characteristics, current economic conditions and business climate:

Identify three (3) business risks that the auditor will need to consider in undertaking XYZ’s risk assessment.
Explain why each business risk identified in a) above represents a significant audit (i.e. inherent) risk
Identify the key account affected for each risk in b) above.
Identify the key assertion at risk in relation to the account identified in c) above.

Your responses to (a) to (d) should be presented in the following format:

(a)
Business risk

(b)
Explanation of audit risk (i.e. inherent)

(c)
Key account

(d)
Key assertion

1. Cash Optimization Risk

Cash can be considered as a vital element for any organization, as without the proper cash, an organization cannot be operating its internal and external activities. Thus, in case of the mining industry, a large volume of cash is optimized through the industry in various business operational phases such as capital growth, return on assets, and return on shares among others. Hence, unintentional entries in financial statements regarding cash flows and asset optimization can initiate an issue regarding cash (Zweig, Mitchell, & Dinter, 2018). On the other hand, a large volume of shareholders is investing their money in the mining industry. However, the mining industry depends highly on the natural resources. Hence, the low volume of resource gathering can initiate non-reasonable profitability. This can initiate cash constraints within the organization. It can lead the company to conduct financial fraud within the financial statements. In this situation, an organization can reflect a volume of cash used as a working capital. Hence, unclear explanation of working capital and its usage can initiate issue in the organizational current account (Ally Financial Inc., 2018).

Cash account

Valuation or allocation

2. Regulatory Risk

In order to establish a reasonable financial activity within the organization, the financial experts along with the higher authorities must follow up certain regulations, while making financial statements. In the case of the mining industry, the organization must follow regulations such as IFRS and Australian Taxation Policy under the Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009. In case of overlooking the regulations, it can initiate issue in the financial statements. Depreciation is one of the vital factors in organizational fixed assets. In general, depreciation is charged differently by varied organizations. According to the financial regulations, there are four types of depreciation. This includes Straight-line method, units of production method, the sum of year’s digits method, and double declining balance method. Hence, one of these methods must be used by XYZ to prepare a depreciation account. Only one method is applicable at a time. Application of several methods according to the asset’s fluctuation can initiate issue in auditing. This can be non-beneficial for the company and its business. At the same time, changes in regulations also can initiate an issue for the organization (Public Company Accounting Oversight Board, 2018).

Depreciation account

Presentation and disclosure

3. Cyber Risk

In the recent era, cyber risk is perceived as one of the major threats for any organization. Hence, the settled amount of organizational cash can be stolen by cybercriminals. At the same time, they can also change the figures as well as the entries within the financial statements as well as bank transactions. With respect to the mining industry, a mass volume of people is working under the organization. At the same time, a large amount of financial activities has been conducted by the companies within the mining industry. Hence, any kind of phenomena regarding the cyber world can initiate issue in financial statements with regard to bank account. This can further lead towards creating risk in auditing, as an unnecessary cash fluctuation in bank may be reflected due to risk (Zweig, Mitchell, & Dinter, 2018). At the same time, unexpected money can be theft or invested automatically due to the risk of cyber criminals and it can affect the financial statements, wherein the audit should occur for an organization as well as XYZ.
 

Bank account

Existence or occurrence

Responses to Significant Risk at Assertion Level

 Select two of the three key accounts and assertions at significant risk identified in 3. above and:

Describe in detail a relevant practical substantive test of detail that will address the specific risk and assertion identified.
Discuss the audit evidence you would need to obtain to undertake the procedure described in a) above.

Your responses to (a) and (b) should be presented in the following format:

Account
at risk

Key assertion
at risk

(a)
Substantive test of detail
(4 marks)

(b)
Audit evidence
 (3 marks)

1. Cash Account
 

Valuation or Allocation
 

Auditing cash on hand along with matching the volume with the working capital statement.
 
Check cash receivables account.
 
Write-off and lapping entries
 
Unclear and unexplained cash transactions
(Mondal, 2012).

In order to audit the financial statements of any industry as well as mining industry, the auditor generally follows certain processes to audit statements. These include:
· Examining the overall  journal entries
· Evaluating Unclear  transactions
· Evaluating company policy to pay bills along with others
· Find issues and segmented fraud into AU sections such as 318 and 316 others
· Implement and find solution
(Margret & Peck, 2014)
For instance, an income statement, the company shows that the owner drew money $1,000 for organizational purpose. Let, last month, it was $3,500, but now it has increased to $3,775, with no explanation. On the other hand, the company has $500 working capital.
$3775-$3500= $725The Company conduct instant payment from the drawing amount.
Actual cash in hand,
=$500(WC) +$725(drawings)
=$1225
The company shows drawing of $725 drawing in the balance sheet and cash in hand of $500 as WC, but the susceptible point is that the bill payment of debtors accounting for $3,500 has not been reduced. The amount of $3500 must be reduced.
Organizational requirement following below:
(Note: Company is paying, 50% bills after 2 months of credit. However, this year started with no credit)
(Note: Company has credit $5,000 in May and $1,000 in June)
Cash In hand = $2, 00,000
Drawing = $1,000
Working Cap = $500
Total Cash in Hand = (2, 00,000+1000+500)
 =2,01,500
Bills Payable = $3775 (Month, September)
Hence,
 Bills Payable =$3,500
Additional Bills =$275
Total: =$3,775
Less: Payment from Drawings $275
Balance = $3500
(Note: The company must subtract the Payment of June @$500
Henceforth, amount will be
Balance: ($3500-$500) =$3,000
C/F for October: $3000).
(Margret & Peck, 2014)

2.Depreciation Account

Presentation and disclosure

Check financial statements such as balance sheet, P/L account, and cash flow statement.
 
Check entries related to inventory valuation, fixed assets, and depreciated volume and process.
 
Examine extra earning of the company from different activities such as trade stuffing, provisioning, and others.
 
Analysis of organizational expenses as well as conduct ratio analysis for assurance
(Mondal, 2012). 

In the case of deprecation, the auditors will check
Profit and Loss account with Balance sheet
Depreciation followed by the company as well as implementation
Calculating the amount to be depreciated
Examining fraud or non-fraud  depreciated volume
Solution or implementation of legal standards such as IFRS and AASB
(Flood, 2012)
For instance, if the company use the straight-line method for depreciation @10%.
Land (L) = $1000, 000
Building (B) = $500,000
Machinery (M) = $700,000
Total Fixed Asset ($1,000,000+$500,000+$700,000)
=$22,000,000
Depreciation $1, 00,000 (L), $50,000 (B), and $70,000 (M) for every year.
$1, 00,000 (L), $50,000 (B), and $70,000 (M), ($1, 00,000+$50,000+70,000= 2,20,000)
Now,
Charge depreciation
$2, 20,000 for first three year. In the year of 2nd, company charge can depreciation $2, 10,700, whereas 5% land has been sold and Market Value decrement 2%,
Henceforth,
Depreciation volume $20,000, $10,000, and $14,000.
Real Value
{($9, 80,000*5%) +10% (Dep)} (L)
($4, 90,000*10% (Dep))
($6, 86,000*10% (Dep))
Recent Value: $9, 31,000 (L)
Depreciation: $93,100
Value is: $8, 37,900
Total Depreciation ($93,100+$49,000+$68,600+ $2,10,700)
= $377,300
(Note: straight line depreciation method is not following the asset rate, it always remains the same as per the main value of the asset)
(Note: Market value has to be charged on the real volume of land, which is $1,000,000. Hence, decrement value of $20,000 is missing)

Overall Financial Report Planning Materiality

Select a specific base and percentage (%) for setting planning materiality for the audit of XYZ. Provide a brief justification of the base selected and the percentage % to be applied.
Present your response in the following format:

Base was chosen

Price Fluctuations in Excavated Resources from the mining industry

Justification of the base (i.e. why)

Generally, various types of resources have been excavating in mining sectors of XYZ. Hence, the price of gold, silver, coal, and petroleum along with other items can either decrease and increased as per the world economical constraints. Hence, the organization may face cash difficulties at the period of business operations. Hence, increasing debt and liability within the market can be considered in a positive manner.

Percentage (%) applied to the above base chosen 

5%

Justification of % (i.e. why)

Fundamentally, it has been observed that the price of the natural resources has been changed minimum at the rate of 5% in the last five years. Hence, the percentage has accepted for the company during the period of auditing. However, immense change in the economy can increase the change rate. Hence, the auditor will consider financial statements, while the incident occurs (ACFE, n.d.).

length and formatting Group case study
Maximum 4 pages. This excludes any bibliography and appendices where applicable (note that appendices, where attached will not be marked). Font size must be at least 11 with no less that 1.15 line spacing. It is mandatory to provide your answers in tables and format provided.
submission and due date
Only one submission per group should be made by one (1) nominated group memberto Turnitin on iLearn by 4pm on Monday 8 October 2018 (Week 9). The submitting group member should be listed first on the group coversheet.
The person submitting the assignment must send the Turnitin Originality report to each group member. This is because each member will be held accountable for any plagiarism. Plagiarism is treated very seriously by the University and students are advised to familiarise themselves with the University Academic Honesty Policy. If you are a group member and have not received the Turnitin Originality report within 24 hours of assignment submission from your nominated group submitter, you need to contact us at accg925@mq.edu.au.
All students must individually complete the self and peer assessment form and submit this in person to their seminar leader in the Week 9 seminar.
penalties
Please note the following penalties for this assignment:

Late submissionswill receive a deduction of 10% of the total available marks made from the total awarded mark for each 24 hour period of part thereof that the submission is late (for example, 25 hours late in submission-20% penalty).
Incorrect submissions (e.g. submitting the wrong file/old version/assignments for a different unit, etc) will be awarded a mark of zero (0). It is your responsibility to ensure that you submit the correct files. You may resubmit until the due date and time. Any submission on the due date and time will be taken to be the final. No further submission will be allowed.
Failure to adhere to length requirements will result in any content beyond the page limits not marked.
Failure to adhere to formatting instructions or provided formats will result in a deduction of 25% of the total available marks made from the total awarded markfor this component of the assessment task.
Failure to complete the assignment in a group will result in a deduction of 25% of the total available marks made from the total awarded mark for the group component of the case study assessment task. It is your responsibility to ensure that you are in a group early in the semester. No complaints in relation to non-performing/absent group members will be considered just before/on/after the due date and time. Any complaints should be directed to your Seminar Leader and must be brought to the Unit Convenor’s attention earlyin the semester. The Unit Convenor may direct students who do not contribute or participate in the group component to complete the component by themselves i.e. individually. This penalty will apply in the event of this happening. Under no circumstances will this penalty be waived for students who do not complete the assignment in a group.

Criteria and standards

The following standards apply to this assessment task.

Descriptor

Mark (%)

Grade

An exemplary level of performance. The group has demonstrated a very high level of understanding of the unit content and very strong ability to apply this knowledge in the context of the case study company’s industry. The group report demonstrates an extensive level of interrogation of the case study company’s industry, regulatory and business context including current economic conditions. The responses reflect a strong appreciation of the complexity of the case study company’s environment and provide appropriate, specific and practical audit responses in view of this.

85 – 100

HD

A superior level of performance. The group has demonstrated a high level of understanding of the unit content and strong ability to apply this knowledge in the context of the case study company’s industry. The group report demonstrates a high level of interrogation of the case study company’s industry, regulatory and business context including current economic conditions. The responses reflect sound appreciation of the complexity of the case study company’s environment and mostly provide appropriate, specific and practical audit responses in view of this.

75 – 84

D

A good level of performance. The group has demonstrated a good level of understanding of the unit content and sound ability to apply this knowledge in the context of the case study company’s industry in most instances. The group report demonstrates a reasonable level of interrogation of the case company’s industry, regulatory and business context including current economic conditions. The responses reflect an appreciation of the complexity of the case study company’s environment and generally provide appropriate, specific and practical audit responses in view of this.

65 – 74

CR

An acceptable level of performance. The group has demonstrated an acceptable level of knowledge of the unit content and their ability to apply this knowledge in the context of the case study company’s industry in some instances. The group report demonstrates an acceptable level of interrogation of the case study company’s industry, regulatory and business context including current economic conditions. The responses reflect limited appreciation of the complexity of the case study company’s environment and provide some appropriate, specific and practical audit responses.

50 – 64

P

Unacceptable performance. The group displays significant deficiency in their understanding of the unit content and their ability to apply this knowledge to the case study company’s industry. The group report demonstrates little or no interrogation of the case study company’s industry, regulatory and business context including current economic conditions. The responses reflect minimal appreciation of the complexity of the case study company’s environment and do not provide appropriate, specific and practical audit responses.

1 – 49

F

No group submission made.

0

FA

video presentation
Using industry knowledge developed in completing the Group Case Study Assignment andindependent further research and analysis, each member of the group is required to prepare and present on one of the below aspects:

Briefly outline the significance of technology (IT) on your client’s industry and the likely impact on your audit/audit strategy.

By reference to your client’s industry discuss whether you will/will not need to use the work of an expert for the audit. Justify why/why not.

With specific reference to your client’s industry, discuss how the current Australian economic and business climate is likely to impact on your going concern assessment. Your answer should focus on at least two (2) specific factors and each factor’s impact on your assessment.

By reference to the specific context of your client’s industry, identify and justify two (2) likely key audit matters (KAMs). Describe how the audit will address each of the KAMs identified (i.e. specific, practical responses the auditor would most likely undertake to address each KAM identified).

NB: It is suggested that in groups of 5, each KAM be addressed by different individual group members. KAMs identified must be specific to the industry – generic KAMs (e.g., Goodwill) that are not explicitly justified will receive a 0 (zero) mark.
The specific aspects/required above will be addressed by different individual group members. The allocation of the specific topic/issue to be addressed by individual members needs to be negotiated and agreed upon by the group. The Video Presentation must cover all 0f the required above with each individual member addressing different part of the presentation.
submission and due date
This assessment requires you to deliver a video presentation worth 15% of your final grade. It is due in your Week 12 seminar. As it is marked individually, each student’s contribution should be identifiable. All presenters must attend the seminar, otherwise the student will be awarded zero (0) marks for this assessment task.
task overview and length
You are required to complete a presentation in the same groups you completed your group case study assignment with. It is expected that your Video Presentation will not exceed 6 minutes for a group of 5 or 5 minutes for a group of 4, with all team members speaking and on camera for a minimum of 1 minute. The questions that you and your group members are required to discuss in the video is provided on page 10 of this Assignment Brief.
The completed Video Presentation* is to be presented in Week 12 seminar to all students. Please bring your video on a USB or upload it to Youtube. You are required to provide a copy of your presentation to your Seminar Leader.
*Maximum length for presentation: 5 minutes for groups of 4 students; 6 minutes for groups of 5 students.
Extensions and penalties
Not applicable-undertaken in seminar. Students that do not present their video in Week 12 will be awarded a mark of 0 (zero) for the assessment task. An alternative assessment will only be considered if it meets the following criteria:

Students read the policy on Special Consideration. Students must read the policy to ensure that the criteria are met prior to submitting their request.
Students must submit a Special Consideration prior to the seminar when the presentation is due through https://ask.mq.edu.auwith the reason for non attendance.

No late presentations will be accepted, except for cases in which an application for Special Consideration is made and approved. 
Criteria and standards

Video Presentation (15 Marks)

 

Not attempted (0%)

Fail (1)
(1-49%)

Pass (50-64%)
 

Credit (65-74%)

Distinction (75-84%)
 

High Distinction (85-100%)
 

Presentation Content – Fulfill purpose (inform),
Q&A (if required)
 
 
Marked out of 6

Not attempted / entirely or significantly plagiarized from other sources.

Content is irrelevant and/or frequently inaccurate.

Content is mostly informative and relevant.

Content is always relevant and informative.

Content is relevant and informative as well as comprehensively covering the topic area.

Content is relevant and informative as well as comprehensively covering the topic area, and makes connections with materials in new ways.

Effectiveness of visuals?
 
 
 
Marked out of 3

Not attempted / entirely or significantly plagiarized from other sources.

Visuals haphazard or poorly executed.

Visuals are adequate.
 

Visuals are adequate and mostly interesting.

Visuals creative and interesting.
 

Innovative and appropriate techniques/ visuals greatly stimulated audience interest.
 

Delivery – Verbal?(voice- speed, volume), Time limit
 
 
 
 
Marked out of 6
 

Not attempted / entirely or significantly plagiarized from other sources.

Verbal delivery is mostly clear and/or not within time limit.

Verbal delivery is mostly clear, delivered within time limit.

Verbal delivery is mostly clear, with a good effort at engaging the audience and delivered within time limit.

Verbal delivery is always clear, with a good engagement with the audience and delivered within time limit.

Confident delivery does not just inform the message but significantly enhances the understanding of information.

References
ACFE, (n.d.). Fraudulent Financial Transactions: Fraud Schemes. Retrieved September 26, 2018, from https://www.acfe.com/uploadedFiles/Shared_Content/Products/Self-Study_CPE/Intro%20to%20Fraud-Chapter%20Excerpt.pdf
Ally Financial Inc. (2018), How to detect fraud and identity theft, Retrieved September 26, 2018, from https://www.ally.com/security/how-to-detect-fraud-and-identity-theft.html
Arens, A. A., Elder, R. J., Beasley, M. S., & Hogan, C. E. , (2016). Auditing and assurance services. London: Pearson
Australian Government. (2018), Federal register of legislation, Retrieved September 26, 2018, from https://www.legislation.gov.au/Details/F2012C00425
Collins, J. (2017), How to detect depreciation fraud, Retrieved September 26, 2018, from https://pocketsense.com/detect-depreciation-fraud-7576472.html
Flood, J. M., (2012). Wiley Practitioner’s Guide to GAAS 2013: Covering all SASs, SSAEs, SSARSs, and Interpretations. Hoboken, New Jersey, United States : John Wiley & Sons
Margret, J. E. & Peck, G., (2014). Fraud in Financial Statements. Abingdon, United Kingdom: Routledge
Mondal, D. (2012), Accounting for half-truths. Retrieved September 26, 2018, from https://www.businesstoday.in/moneytoday/cover-story/accounting-fraud-tips-save-investment-read-financial-statements/story/22675.html.
Public Company Accounting Oversight Board. (2018). Auditing standard no. 15, auditing standards, Retrieved September 26, 2018, from https://pcaobus.org/Standards/Auditing/pages/auditing_standard_15.aspx.
Zweig, M., Mitchell, P., & Dinter, A. V. (2018). 10 business risks facing mining and metals. Retrieved September 26, 2018, from https://www.ey.com/en_gl/mining-metals/10-business-risks-facing-mining-and-metals

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Course Code: SNM660
University: The University Of Sheffield

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Country: United Kingdom

Answers:
Critical reflection on the objective, design, methodology and outcome of the research undertaken Assessment-I
Smoking and tobacco addiction is one of the few among the most basic general restorative issues, particularly to developed nations such as the UK. It has been represented that among all risk segments smoking is the fourth driving purpose behind infections and other several ailments like asthma, breathing and problems in the l…
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Australia Maidstone Management Business management with marketing University of New South Wales Masters in Business Administration 

BSBHRM513 Manage Workforce Planning
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0 | Pages :
20

Course Code: BSBHRM513
University: Tafe NSW

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Country: Australia

Answer:
Task 1
1.0 Data on staff turnover and demographics
That includes the staffing information of JKL industries for the fiscal year of 2014-15, it can be said that the company is having problems related to employee turnover. For the role of Senior Manager in Sydney, the organization needs 4 managers; however, one manager is exiting. It will make one empty position which might hurt the decision making process. On the other hand, In Brisba…
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MKT2031 Issues In Small Business And Entrepreneurship
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0 | Pages :
5

Course Code: MKT2031
University: University Of Northampton

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Country: United Kingdom

Answer:
Entrepreneurial ventures
Entrepreneurship is the capacity and willingness to develop, manage, and put in order operations of any business venture with an intention to make profits despite the risks that may be involved in such venture. Small and large businesses have a vital role to play in the overall performance of the economy. It is, therefore, necessary to consider the difference between entrepreneurial ventures, individual, and c…
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Turkey Istanbul Management University of Employee Masters in Business Administration 

MN506 System Management
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7

Course Code: MN506
University: Melbourne Institute Of Technology

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Country: Australia

Answer:
Introduction
An operating system (OS) is defined as a system software that is installed in the systems for the management of the hardware along with the other software resources. Every computer system and mobile device requires an operating system for functioning and execution of operations. There is a great use of mobile devices such as tablets and Smartphones that has increased. One of the widely used and implemented operating syste…
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Australia Cheltenham Computer Science Litigation and Dispute Management University of New South Wales Information Technology 

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