Учреждения высшего образования
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MANAGEMENT FUNCTIONSManagement plays a vital role in any business or organized activity. Management is composed of a team of managers who are incharge of the organization at all levels. Their duties include making sure company objectives are met and seeing that the business operates efficiently. Regardless of the specific job, most managers perform four basic functions. These management functions are planning, organizing, directing, and controlling. Planning involves determining overall company objectives and deciding how these goals can best be achieved. Managers evaluate alternative plans before choosing a specific course of action and then check to see that the chosen plan fits into the objectives, established at higher organizational levels. Planning is listed as the first management function because the others depend on it. However, even as managers move on to perform other managerial functions, planning continues as goals and alternatives are further evaluated and revised. Organizing the second management function is the process of putting the plan into action. This involves allocating resources, especially human resources, so that the overall objectives can be attained. In this phase managers decide on the positions to be created and determine the associated duties and responsibilities. Staffing, choosing the right person for the right job, may also be included as part of the organizing function. Third is the day-to-day direction and supervision of employees. In directing, managers guide, teach, and motivate workers so that they reach their potential abilities and at the same time achieve the company goals that were established in the planning process. Effective direction, or supervision by managers requires ongoing communication with employees. In the last management function, controlling, managers evaluate how well company objectives are being met. In order to complete this evaluation, managers must look at the objectives established in the planning phase and at how well the task assigned in the directing phase are being completed. If major problems exist and goals are not being achieved, then changes need to be made in the company's organizational or managerial structure. In making changes, managers might have to go back and replan, reorganize, and redirect. In order to adequately and efficiently perform these management functions managers need interpersonal, organizational, and technical skills. Although all four functions are managerial duties, the importance of each may vary depending on the situation. Effective managers meet the objectives of the company through a successful combination of planning, organizing, directing, and controlling. PERFORMING AN AUDIT Auditing is a process in which an independent accountant-auditor examines a firm's accounting records and financial statements and offers their accuracy and reliability. There are different types of audits, for example, financial statements audits, income tax audits, "value for money" audits, environmental audits, administrative audits, financial management audit: etc. The accountancy profession has built up a significant amount of expertise in performing financial statements audits. Accounts audits were established as an instrument to protect third parties, the users of accounts. Special bodies of users, such as supervisory boards, employee representatives, government agencies may sometimes need an in-depth audit report which is usually confidential. It should be stressed that auditors do not offer an opinion. The auditor's opinion is gradually being built up from a mass of detailed work to the final judgment through the planning and testing stages. The auditor normally starts with a study of the business environment the audited company is working in, and performs a preliminary analytical review. Then he should direct his attention to the financial statements. If auditor's attention is directed towards correctness of various assumptions made by the management for their preparation, auditor should focus on any misstatement whether it is intentional or unintentional. Defining the audit strategy the auditor has to decide whether to rely on internal controls or to resort to substantive testing applying analytical review procedures, such as test in totals, comparison with budgets or even statistical analysis of figures. In the planning stage as well as during the performance of audit procedures and. finally, in forming conclusions, "materiality" and "audit risk" are critical elements in the auditor's judgment. "Materiality" refers to the magnitude or nature of a misstatement (including an mission) of financial information. "Audit risk" (including three different components - inherent risk, control risk, detection risk) is the risk that an auditor may give an inappropriate opinion on financial information that is materially misstated. The natural finalization of the audit process is the auditor's report, reflecting the auditor's opinion on the financial statements. Unfortunately, audits do not always end up in an approval of the financial statements. In order to protect the public interests and the profession's integrity an individual must be sufficiently educated and adequately trained before being certified to act as an auditor. |
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