AC562_Week_5 - AC562Chapter5 DevelopmentofReview...

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AC562 – Chapter 5 Development of Review  Findings - Objectives
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This Chapter Will: n Increases understanding of the importance of the proper development of an operational review finding. n Familiarize the reviewer with the five operational review attributes - statement of condition, criteria, cause, effect, and recommendation - and their significance in the development of review findings. n Increase knowledge as to how to use proper review finding presentation as an effective reporting tool. n Provide hands-on experience in the development of operational review findings.
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ATTRIBUTES OF A REVIEW  FINDING   n Statement of Condition q What did you find? q What did you observe? q What is defective, deficient, or in error? q This is the what-when- where-how step
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ATTRIBUTES OF THE REVIEW  FINDING (CON’T) n Criteria q What should it be? q What do you measure against? q What is the standard procedure or practice? q This is the comparing “what is with what should be ” step.
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ATTRIBUTES OF THE REVIEW  FINDING (CON’T) n Cause q Why did it happen? q What is the underlying cause of the deficiency? q Why have operations become inefficient or uneconomical? q This is the "identification of the cause and not the symptom" step
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ATTRIBUTES OF THE REVIEW  FINDING (CON’T) n Effect q So what? q What is the effect of the finding? q What is the end result of the condition? q This is the "present or potential impact on the operations" step.
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ATTRIBUTES OF THE REVIEW  FINDING (CON’T) n Recommendations q What is recommended to correct the condition? q What recommendation is practical and reasonable for acceptance? q Who should implement the recommendation? q This is the “what need to be done to correct the situation” step.
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Alternative Approaches for  criteria: n Comparative analysis n The use of borrowed standards n The test of Reasonableness.
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Operational Review Criteria  Standards n Internal to the Organization q Organizational policy statements q Legislation, laws, and regulations q Contractual arrangements q Funding arrangements q Organizational and departmental plans: goals and objectives q Budgets, schedules, and detail plans.
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Operational Review Criteria  Standards n Developed by the Operational Reviewer: q Performance of similar individuals or functions (internal
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AC562_Week_5 - AC562Chapter5 DevelopmentofReview...

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