Conducting Human Resource Audits

Every organization, whether it has one employee or 500 employees, should have an annual Human Resources Audit. An HR audit is similar to an annual health check. It is a means by which an organization can measure where it currently stands and determine what it has to accomplish to improve its HR functions. An audit involves systematically reviewing all aspects of the human resources functions. It also ensures that government regulations and company policies are being adhered to and your organization is not at risk for fines and penalties. An audit is not only a "check up" - you should be prepared to make the necessary changes identified by the audit. A Human Resource audit can help prevent costly lawsuits and fines by identifying weaknesses and correcting them.

Who Should Conduct the Audit?

An HR audit can be conducted by your HR staff, an outside consultant or an employment law attorney. This individual must have significant HR experience and should use a checklist or structured method to assess a company's risks and needs. In addition to bringing key advice and knowledge of all pertinent laws to the table, an audit conducted by an outside consultant can add an extra layer of credibility to the findings of the audit. Records from a self-audit do not have the same credibility as audits done by independent sources; however it is better to do a self-audit than not audit at all.

What is reviewed during an audit?

Most audits are comprised of a series of questions separated by topic or functional area. A compliance audit is not a one-day project. It will touch all areas of HR, and may require looking at documents and policies and interviewing HR staff as well as selected employees and managers in other areas of the company. The amount of effort required depends on the size and type of company.

Most audits start with a review of existing employee handbooks and policy and procedures. This provides a starting point to assess needs and risks, identify conflicts or outdated policies and procedures and delete them, and fill gaps where policies are missing. Some of the other areas to target in an HR audit include:

Staffing: An audit of recruiting and hiring practices can quantify turnover trends, reveal gaps in meeting needs and help the organization predict future openings. It can also identify potential issues with discrimination or diversity.

Compensation/Employee Classification: An audit of these areas includes reviewing compensation, overtime, employee classifications (exempt/non-exempt), and time records.

Federal, State and Local Regulations: An effective audit examines compliance with applicable federal, state and local laws -- and can prevent lawsuits and fines. Incomplete or missing I-9 forms can result in an employer being fined between $100 and $1000 for each failure to accurately complete an I-9 form.

Administration: An audit of this area examines regular HR duties, such as benefits administration and attendance tracking, and checks the handling of personnel records and confidential files.

Employee relations: An audit of employee relations issues includes review of communication processes, discipline procedures, and performance measurements.

By regularly auditing your Human Resource functions you will mitigate your risk. If you have significant compliance concerns for your company, you may want to consider an audit structured as an attorney-client privileged investigation. By having an attorney conduct the audit, you can identify and correct problems and protect certain information that may otherwise be accessible to government investigators.

The information provided in this article is based on general human resource management fundamentals, practices and principles and is not intended to be considered legal advice. Consult your employment law attorney for legal advice or legal opinions.

M.B. Catalfamo is a small business consultant who provides practical, comprehensive advice and support in the areas of Human Resources, Business Start-Up, and Strategic Planning. For a self audit questionnaire visit her website: http://www.ResourceAlternativesConsulting.com or contact her at Resource_Alternatives@comcast.net

Internal Revenue Service Audits

Pick your favorite scary movie. It could be the first Alien or something else. No matter how scary they were, nothing is scarier than an audit by the Internal Revenue Service.

If a person has a nightmare about finances, chances are that it is about Internal Revenue Service audits. However, if you are paying your taxes regularly and are honest about your filings there is no reason why you should be afraid of an audit. The Internal Revenue Service picks people with the help of a computer software program that zeros in on individuals that could have erred in filing their returns.

Normally, people who show deductions too high in relation to their income or tax items as erroneous are more likely to face a tax audit. Even so, only 1.5 to 2 percent of all tax filers are audited every year. The reason for the relatively low rate is the Internal Revenue Service simply does not have the staff to do the work. Think about it. There are hundreds of millions of tax returns filed each year!

One area the Internal Revenue Service does get riled up about is abusive business loss claims. The Internal Revenue Service looks for people who show losses in business over the years. If you are claiming business losses each year, it begs the question as to how you are staying in business. People that fudge in this area are really asking for trouble.

Moreover, if you have these things on you tax forms you may attract a tax audit:

1. Unreported taxable income is definitely going to attract audit. For example, interest earned.

2. You have complicated business expenses

3. You have rental expenses.

4. You have been audited earlier and proven guilty.

5, If you are a partner or shareholder in an audited firm.

6. You claim to donate heavily to charities.

7. Self-employed people have the greatest chance to claim erroneous deductions; hence, they are more likely to be audited.

8. Deductions under home office are also open for scrutiny more often.

9. If the mileage claimed is large enough to cause doubt.

10. If you have not filed alimony under taxable income.

11. Some informant has tipped the Internal Revenue Service off about you, to wit, a former spouse.

The good news is most Internal Revenue Service audits fall under the category of correspondence audits. In fact, I was audited last year. The Internal Revenue Service sent me a letter indicating I had not claimed dividends of $60 from a stock and owed a small amount in tax. I checked and found out something interesting. I apparently owned a stock and didn't know it. Turned out I had received shares in a merger, but had moved and never received them. I paid the tax and was done with it. By the way, I really do own such a poor performing stock.

To avoid Internal Revenue Service audits, you need to be able to substantiate your claims. If you are claiming something that is out of the ordinary, make sure you have receipts, paperwork and so on to support it. A good accountant helps as well.

Richard A. Chapo is with BusinessTaxRecovery.com - providing information on taxes.

Modeling Starts From Audition

Auditions are the best place to start your modeling careers as they had proven to be the stepping stones for many successful models in the past. Aspiring models should constantly fight their way towards success by attending a number of auditions before getting a modeling gig. Modeling industry is one of the most competitive places in the world and you must really work hard to attain glory. Modeling is not merely about glamour; it's a big business where glamour and talents should go hand in hand. Your good looks alone can't make it to the ramp; you must polish your talents as well.

When you are trying to establish yourself as a model, there would be a number of things that you must keep in mind. Patience is the key word for everyone who intends to set their foot on modeling industry. Every aspiring model has to go through a number of auditions and unless they have patience to get through the auditions, they will not succeed. Auditions are tough to manage and are not as simple as they seem. You have to stay positive through the auditions and should keep the fact in mind that the more auditions you give the more chances to get a modeling gig.

The basic thing in modeling is that you must evaluate yourself clearly before setting up a career. This means that you should have a clear idea about your body and talents. The auditions you give should also be based in these factors. If you are a little heavy, then you must attend auditions for plus-size models. Meanwhile, if you are fairly tall, then runway modeling would be suited for you. The best way to prepare for runway modeling is to observe professional models in action on the ramp.

You must practice your walk after keenly observing the models on how they walk, how their eyes are focused and how they keep their stature. Even though your physical appearance is the first characteristic of a model, proper training and experience in the field is always an asset. You can train yourself by taking modeling classes from a professional modeling workshop. Preparing a professional portfolio and gaining some basic instructions is important if you are considering modeling as a full-time career.

Self-confidence should be your word on the day of audition. Nothing can boost up our energy levels than a radiating self confidence. Being a model, your main talent lies in presenting your attitude in the most appealing way possible. If you are lacking confidence, it would be clearly shown during the catwalk or even during the photo shoot. Your confidence should beam through your way of carrying yourself. However, be careful not to keep an air of it. This may be judged as over confidence during the auditions. Your body language plays a significant part during modeling auditions. It is always good to maintain eye contact with the judging panel. And also you must keep a pleasant smile throughout the auditions.

Nonetheless, confidence cannot be built over night. It takes many years of experience to gain excellent confidence. But as an aspiring model, the best thing for you is to polish your skills by attending as many auditions as possible and get the modeling gig of your dreams.

The author is famous for writing articles on auditions for films. He has written various articles on auditions for movies.

Auditions - Get, Set, Go!

Your audition dates are nearing and nothing matters to you more than performing well before the judges. It is quite natural to feel butterflies in your stomach whenever you think about it. Your mind is not in place and sometimes you may lose your appetite and sleep. You are worried if all these factors would affect your performance and spoil the chance. Now don't take all this to your nerves, there are ways to excel even in the hardest of all situations.

Self-confidence should be your word on the day of audition. Nothing can boost up our energy levels than a radiating self confidence. If you're feeling low and think that others are far better, then you would probably end in ruins. The best thing to boost your self confidence is taking the audition in a light manner. Never think that this is a 'do or die' job. So even if you see chances of losing it, you won't be shattered. Hope for the better tomorrow. Be positive in your attitude towards your skills and luck. Now self confidence should not be mistaken with over confidence. It would affect your performance not in the right way. Make sure that you believe in yourself and at the same time in others too. Be unique in your way of presentation but try not to keep an air of it.

You must do a lot of preparation prior to the auditions. This includes proper research on the requirement. If you are attending auditions for film, theater or modeling, it would always be better to learn a few facts about the director, company or theatre that will audition your talents. Try to understand what they are looking for and incorporate your talents with their needs. If it's a musical or dance audition, ask them about the accompaniments. It would be perfect to prepare yourself with your performance after knowing the basic requirements.

First impression is the best and this cannot be thwarted away as a cliché. So when you are preparing for the auditions, plan well about your dress and it would be better to have a dress rehearsal beforehand. Try not to be very casual and carefree. If you dress formally, this would create a good impression about your total personality. For dance, acting and modeling auditions, it would be better to ask about your costumes and accessories. Even then, never overdo your make-up or costumes. Try to be simple as possible. Messy hair styles should be strictly avoided. The mantra here is to look good and feel good. Punctuality is also an important factor as you don't have to mess the performance by reaching late at the place. Keep a professional resume which would highlight all your talents and be polite to the judges and other crew members.

During auditions try to be casual with no hurry berries. Never put extra effort to showcase your talent and neither play it down. During acting auditions, if the director asks to perform monologues, you should not overdo with unnecessary emotions. Try being yourself and everything else will come naturally. If you know that there would be cameras to pick up your performance, you should be prepared to manage that too. After you have finished your performance, it is always good to thank the judges with a smile. This contributes in assessing your basic etiquette.

Well, with all these self confidence and etiquettes in place, you are surely going to grab the opportunity. The best confident performances always accompany best results. If not, come on, this is not the last chance in your life! There is always a second chance.

The author is famous for writing articles on auditions for films. He has written various articles on auditions for movies.

Overview of the National Audit Tool (NAT)

The National Audit Tool (NAT) has been developed in conjunction with federal and state statutory regulator representatives to provide consistency and harmonisation for OHS requirements relating to Australian self insurers across multiple jurisdictions.

The NAT defines auditable criteria (with supporting information) to be used by state regulators in conducting audits of self insured organisations.

Overview

The NAT provides informative criteria for self insurers in addition to the auditable criteria used for verification activities. This information relates to the application of the NAT in a broader context and provides detail with regard to the following subject areas:



Auditing Occupational Health and Safety Management Systems by Regulators: This is a "How To" approach to these important audits, explaining the methods and objectives of the NAT.

Audits, inspections and legislative compliance: Critically, it also explains that the NAT is not itself a workplace inspection system,.

Auditors: The NAT sets out the operational context of auditors roles, and cites The AS/NZS ISO 19011- Guidelines for quality and/or environmental management systems auditing as the audit standard.

Self-audit programs: The NAT sets out a practical framework for self insurers to create and conduct effective internal audits, including:


Establishing an audit team
Defining audit roles
Setting up a reliable reporting and documentation system
Creating an effective oversight mechanism which will enable proper assessment of conformance with regulatory requirements
The User Guide and Workbook are designed to provide regulators and self insurers with operational benchmarks and common references.

OHS Management Systems approach

The NAT, by its nature, requires that an OHS Management Systems approach is adopted by self insurers to meet the NAT's auditable criteria. The NAT relates to operational principles, rather than setting out pro forma, specific requirements for auditable criteria. OHS management requirements for individual businesses can vary widely, and each organisation must create its own version of these audit processes, in relation to its circumstances.

The NAT is comprised of five key "Elements" with sub element components where more specific auditable criteria relate to a subject area. The identified elements are consistent with best practice contemporary management system structures and include the following:

Element 1: Health and safety policy

This element usefully defines the critically important areas of health and safety management and operational functions to which the organisation must commit itself.

These areas effectively create a comprehensive policy base, including:


Risk management
Health and safety legislation
Objectives improving injury and illness prevention
Health and safety training
Inclusive employee consultation
Dissemination of health and safety information to all people in the workplace
Effective implementation of organisational health and safety policies
It will be seen that each of these policy areas integrates into full coverage of essential OHS management practices. The idea is to create a fully functional, "customized" health and safety policy for organizations to manage themselves.

(NAT auditable criteria also include administrative arrangements in relation to access and maintenance of the Health and safety policy. )

Element 2: Planning

The Planning element includes very useful information and a good description of absolutely essential aspects of OHS management operations which must be addressed to ensure good practice. It relates directly to addressing legislative requirements that apply to an organisation systemically, identifying the tools used to achieve corporate objectives and targets through health and safety management plans.

Element 3: Implementation

Element 3 is an excellent example of how the audit process operates and targets key areas of functionality. It provide good reference points for self insurers to approach their own audits meaningfully and with due attention to the vitally important areas of policy and planning.

Implementation defines auditable criteria relating to:


People (resources, responsibility, accountability, consultation)
Administration (documentation, data control and operation)
Programs, tasks and activities in the workplace including risk management, risk prevention and mitigation, dealing with emergencies (e.g. Contractor selection, design control, workplace facilities etc).
Knowledge base (includes recruitment and contractors)
Training and verification of both competency and understanding of training (critically important for operations)
Communications, notification processes, consulting with staff and reporting (covers the entire implementation area to ensure effective operation at all levels)
Specific workplace needs and operational procedures
Risk management and risk elimination including public safety, hazard handling, identification, high risk permits and risk control plans
Maintenance, faulty plant and equipment and repair issues
Product risk controls and tracking
Emergency operations and response, critical incident management
Element 4: Measurement and Evaluation

This section of the NAT is a virtual map of references to management operations in relation to health and safety management. Measurement and evaluation relates to methods used to evaluate and verify workplace programs, tasks and activities continue to meet organisational needs. Provision is also made including:


Verification activities (including various types of inspections and audits)
Incident investigation (including causal analysis)
Dealing with corrective and preventative action
Records management (used to provide evidence and a mechanism for evaluation of content)
Legal issue management and conformance issues
Management of audits
Direct management interaction with the audit process
Element 5: Management Review

This element defines the role of senior management reviewing the performance of the organisation in meeting its legislative requirements organisational commitments. It also provides a requirement for actions to be developed to address improvements opportunities that have been identified as a result of this review.

Criteria application

The NAT itself defines structured auditable criteria for use by the relevant state regulator and those that participate in programs where compliance is required.

The NAT also provides criteria and useful information relating to the auditable requirement, to allow broader understanding of the scope of application to which the criteria relates. It effectively spells out the audit issues and functional requirements for self insurers.

Additional information contained within the NAT includes examples intended to be used only as guidance to assist in understanding some typical questions or evidence that may be used in the verification process.

Common Problems

Understanding and interpretation of auditable criteria appears to be a common issue where non-conformance is identified. Converting auditable criteria into a process requires an understanding of the application

of OHS requirements in a practical context.

The most important function of the NAT Elements is to clearly describe a broad approach and identify critical principles involved in health and safety management. The NAT Elements are a good basic guide to OHS management issues, andalthough these issues have to be applied to specifically to organisations on a needs basis, the NAT provides a clear indication of structure and the basis of audit criteria.

NOTE:Conformance to the audit criteria alone does not assure compliance with all statutory obligations nor does it preclude any action by a regulatory body.

That's a quote from the NAT preface materials. It's strongly advised to seek professional guidance regarding these obligations to ensure all areas of liability are properly covered.

Lane Safety Systems offers safety consulting, risk management, compliance management and safety management systems for self-insured businesses across Australia. For more information, visit Self Insurance

How to Appeal Your IRS Audit

Let's say your tax return is examined by the IRS and you do not agree with the results of the examination.  What happens next?  Are you just stuck in the mud or can you take the matter higher up?  Luckily for taxpayers today, further appeal within the IRS is permitted.

When the IRS has concluded its audit it then issues what's known as a "30-day letter."  This is a letter that gives you exactly 30 days in which to act.  If you get one of these during your IRS audit and don't know what to do, please consider calling a tax lawyer for help. 

Once the IRS has issued a preliminary 30-day letter, you have the right to appeal to a local Appeals Office by filing a written request for appellate consideration. This is the only level of appeal within the IRS. Appeals conferences are conducted in an informal manner, meaning that you can have the appeals conference by telephone and simply tell your side of the story.  The IRS agent who did the audit will seldom if ever be on the phone with you, just the appeals officer.

A taxpayer who requests a conference may also need to file a formal written protest. However, if the protested amount is not more than $25,000, you may want to consider making a small case request instead of a formal written protest ( IRS Publication 556).  You should also know that in addition to appeal or in lieu of appeal there's another avenue open to you.  If you decide to forego the right to submit a protest to the Appeals Office after receiving a 30-day letter you can still file a petition in the Tax Court within 90 days after the receipt of a statutory notice of deficiency.  That's a whole other article.

Here's another insight.  Small business and self-employed taxpayers can resolve their IRS audit disputes through what's known as fast-track mediation. Disputes can be resolved through this expedited process within 40 days, compared to several months using the regular appeals process.

If you represent a large or mid-sized business, you can resolve their tax disputes through a fast-track settlement program. The goal for this program is to reach settlement within 120 days. A similar fast-track settlement program for small businesses and self-employed taxpayers is being tested by the IRS but no word of its status has been released yet.

Here's your takeaway:  many taxpayers try to represent themselves during an IRS tax audit.  They usually have varying degrees of success, especially when compared with the much more professional approach taken by tax lawyers.  At any rate, if you're dissatisfied with the result of your audit, by all means call a tax lawyer for help with an appeal.  It just may be worth every penny and much more!

by: John Ellsworth, Tax Attorney at http://www.IRS-SOLV.com Want to know more? Come to IRS-SOLV and read other articles. Thank you.

Self Audits for Quick Compliance Checks

Security and risk management issues are persistent challenges that several organizations are faced with. The existence of disparate architectures and processes have deterred implementation of effective strategies, and projects suffer due to wastage of time and rising costs. Auditing is part of the governance, risk and compliance program and is therefore responsible for ensuring effective IT compliance.

IT auditing is a relatively complex procedure involving multiple stakeholders. In the current scenario organizations are incapable of providing a centralized monitoring system, and this hinders process visibility and control. Therefore, there is a need for an integrated and automated IT compliance framework for audits that can provide complete control over data access, management, analysis and presentation.

Audit management solutions help organizations to streamline their audit processes so that they can provide visibility and control to its stakeholders. These solutions also perform audits of various other frameworks including FISMA, GLBA, HIPAA, PCI compliance to assess the existing compliance status.

Notable Auditing Features of Efficient IT Compliance Software

Tools providing governance, risk and compliance solutions should be designed to organize, direct, document and report internal as well as external audits, thus fulfilling all compliance requirements.

Planning Audits Based on Risks - A well-defined GRC solution has the capability to support IT-related risk-based auditing. It can select IT processes, assets and other related activities to assess IT risks. This IT compliance solution can integrate with third-party tools to collect information on risks and vulnerabilities and provide opportunities for audit departments to plan their strategies for an effective and in-depth audit.
Auditing and Assessment - Auditors can record detailed findings and utilize recommendations produced by GRC tools. Self assessments related to IT controls can be performed with the assurance of consistent and reliable results. Auditors can monitor the audit status and compare it with goals and aims of the business and ensure execution of plans on a timely basis.
Audit Reviews -IT-GRC tools produce results on the basis of auditing surveys conducted, and provide recommendations for review and responsible actions. Its integrated workflow approach can initiate remediation actions on negative results and can also schedule audit follow-ups.
Audit Reports - Compliance software systems can provide comprehensive compilation of IT audit reports, which enable visibility into the process and status monitoring capabilities with easy tracking. Simplified dashboards generate reports based on parameters such as audited units, schedules, calendars and corrective measures.

Compliance management solutions should provide a fully integrated audit automation system. This facilitates easy management of risk assessment, planning, scheduling, reporting, issue tracking, and administrative functions. With automated controls organizations can use customized solutions for conducting self assessments, quality reviews and risk evaluations. IT-GRC tools provide self auditing capabilities and can support all types of audits including internal audits, IT audits, quality and operational audits, thus reducing the time and cost for organizations.

Know more about - IT compliance

How to Develop an Internal OHS Audit Schedule

An internal OHS audit program is used by an organisation to evaluate the effectiveness of the procedures and processes used to meet OHS legislative and other statutory administrative requirements.

An internal OHS audit schedule is a considered approach by an organisation to identify the extent and methods by which to conduct OHS related audit verification activity. The internal audit is also global best practice in OHS management systems.

It's also a vital internal quality check on OHS systems and operations. The internal OHS audit is a particularly useful management tool for ensuring that the OHS management is being conducted efficiently and properly at all levels.

A senior manager should actively participate in the internal audit to ensure currency of management information and proper critical organisation-wide scrutiny of administrative and operational functions.

Internal audit scope

The organisation will need to identify the types of internal audit activity to be conducted.

These can include one or more of the following audit activity types:

OHS management system (OHSMS) audit - system level
Procedural compliance audit - operational level
OHS legislative compliance audit - analysing compliance capability
Incident management
Reporting systems
Records management and documentation

A determination of audit types will be based on requirements defined within the OHS management system. Factors relevant to the audits may involve the level of maturity of the OHSMS, policy initiatives and implementation, and similar issues. The knowledge and understanding of key stakeholders within the organisation and Further organisational factors (e.g. number of sites, geographical locations, State, national or international application) may also apply.

Schedule considerations

Having identified the types of internal audit activity to be conducted, the organisation will need to consider the most suitable audit delivery options and scheduling. Best practice is a standardised, thorough and transparent methodology which provides clearly defined outcomes to compliment an organisation's business goals and objectives.

These considerations will include one or more of the following points:

Mandatory audit requirements (e.g. Defined by statutory authority) - These very useful audit areas may include self insurers annual requirements for audit activity to be conducted for inclusion in reporting requirements. The internal audit in these cases can also act as "radar" for management, ensuring compliance issues are under proper scrutiny.
Size of organisation and geographical locations - Consideration should be given to the different types of activities (and risk potential) within an organisation, similarity of activities at different locations to evaluate uniformity of application, geographical locations that may impact on audit schedule delivery. This approach additionally allows for targeting of areas related directly to policy implementation.
Identified high risk potential subject areas - These areas naturally have high priority in an OHSMS. Any high risk areas identified as a result of statistical analysis or management review require audit verification to assist in implementing strategic management.
Changes in legislation or organisational structure - Changes in legislation or organisational structure that may impact on the capacity to implement OHS requirements. (Note: Legislative changes usually include a time frame for compliance, and may involve significant modifications to the OHSMS. It's strongly advised that all compliance issues are included in the audit to ensure management has adequate information regarding these matters.)
Resource base from which the organisation can allocate qualified and competent auditors to conduct the audit verification activity type - Requirements of the provision of internal or external resources depending on scope of activity to meet audit needs. The resource base must be able to deliver the necessary standard of auditing to ensure OHSMS efficiency and compliance.
Organisational planning and development cycles - Planning of audits to align provision of audit reports with review cycles. This planning is a particularly useful management tool which can ensure proper control and timeliness of operational data. The forward planning also ensures well integrated OHSMS reporting.
Prioritised activities (e.g. Based on risk evaluation or business need) which will impact on implementation of OHS requirements.

Internal Audit schedule detail

The internal audit schedule should be owned by a person who has authority to manage and review the implementation of the schedule. Senior management should have direct oversight of the process, to allow checks on audit functions and efficiency.

The internal audit schedule will provide, as a minimum the following information:

The type of audit to be conducted
The expected timeframe in which the audit is to be conducted
The lead auditor responsible for the audit activity
Location of the audit
Timeframe for final report

Common Problems

One major issue in relation to developing internal audit schedules is that they either do not meet organisational needs and/or merely aim to achieve a level of conformance with statutory body requirements of regulators.

This is quite inadequate, and may expose organisations to serious liabilities. To ensure a fully functional OHSMS which is capable of dealing with all OHS issues and meets the standards of both statutes and major legal claims, the organisation must ensure that the internal audit is conducted on a holistic, best practice, basis in which all areas of liability, risk management and OHS are properly audited. The OHSMS must achieve full coverage of all potential liabilities.

Conversely, the needs of internal audits may exceed the capacity of the organisation to meet the requirements defined therein. The organisation may lack the expertise required to deal with some areas of risk management. Any internal audit carried out on this basis will inevitably be inadequate, and can create a risk of serious deficiencies in the OHSMS.

Another key problem is to ensure that audit competency (either internal or external) is at a level to achieve a suitable outcome as defined within the internal audit schedule, e.g. There are serious risks in using auditors to conduct compliance audits without the necessary understanding in relation to legislative application of requirements.

It is absolutely essential that any audit of an OHSMS is conducted by auditors having:

The correct level of audit experience
Comprehensive experience in statutory compliance, including both self insurance regulatory requirements and any other relevant statutory issues
A strong knowledge base and resources, including relevant industry knowledge where applicable
Proper accreditation for the audit operations required

The safest approach to these issues is to obtain professional guidance. The best OHSMS consultants can meet all these criteria and can also provide ongoing support and services as required.

Lane Safety Systems offers safety consulting, risk management, compliance management and safety management systems for self-insured businesses across Australia. For more information, visit Self Insurance

Warming Up Your Audition Confidence

The casting process is a unique experience where anything can happen. The right haircut, a good breakfast, a voice that reminds the director of her favorite uncle- anything could be responsible for getting the callback. At times, our success as actors may feel beyond our control.

The easiest way to manage the audition is through self- confidence.

As with athletics - being in good "shape" as a performer will help us feel 'ready to manage' an unanticipated audition. We need to treat our craft like professional athletes treat their sport. We need to be committed to our facility.

There are some abilities we can sharpen -such as having a few monologues at the ready, networking, practicing the craft, exercising and taking care of our instrument.

Being prepared for opportunity requires self-assurance. In the audition situation, natural confidence happens when we believe, subconsciously, that we are capable of winning.

In 2005, I had the pleasure of working on the set of a major motion picture. At an off-moment, I found myself in a conversation with one of the lead actors. Our chat by-passed small talk and became surprisingly honest. The actor asked me why I was not part of the principle cast in the movie.

I hesitated with my answer. I could blame the state of the industry in the country, the difficult climate for actors in the city, or my agent. I also realized that these would all have been excuses. So, I answered ...

"I think that I've doubted myself and my abilities for too long. I know I can do this work but my fear has botched up too many auditions with too many casting directors."

I assumed that the actor would give me a little pep talk about "sticking with it". Instead, he said ...

"Yes, I have bombed some really important gigs because I have messed up auditions too. In these opportunities it has always been myself holding me back. That fear is a terrible thing."

Regardless of our level of success, it seems that many actors struggle with the same issue. Fear will always hold us back. This is true in many aspects of our lives - and especially in the field of acting. Auditions are moments of heightened importance where there is a group of people watching and evaluating our ability to make it to a new level.

"Giving people self-confidence is by far the most important thing that I can do. Because then they will act." ~ Jack Welch, author of "Winning".

There are many ways to relax and although helpful, they may all leave our awareness when we step into that audition space. Massage, a good night's sleep, a lucky charm, coffee are some of the things I have heard actors use before an audition to calm their nerves. These may be helpful but they cannot motivate our conscious action, thought and voice.

Hypnotherapy has been used for years to help athletes reach their optimum in their athleticism. It is also an effective tool in working with performance anxiety and has been effective for those trying to lose weight, quit smoking, conquer their fear of flying and numerous other phobias.

The brains' thought process is split between the conscious and unconscious mind. The unconscious mind is what feeds the thought patterns of our conscious mind. It uses memories to remind and protect us from potentially harmful situations.

This part of the brain is important for daily activities such as detecting unsafe circumstances, crossing the street, driving etc. If the "self talk" is not supportive, it can unfortunately be very limiting in new situations that the brain may perceive as potentially dangerous. By effectively speaking to the subconscious brain, we are able to change the non-supportive self-talk to more supportive beliefs. Having this "talk" aligned with relaxation and success, we are better equipped to handle the audition.

"Our subconcious minds have no sense of humor, play no jokes and cannot tell the difference between reality and an imagined thought or image. What we continually think about eventually will manifest in our lives." ~ Robert Collier, "The Secret of Power"

While in hypnosis, our brainwaves slow down to a relaxed state. We are fully aware of our surrounding while in this condition. This allows easier access to the unconscious mind and to offer suggestions that are more aligned with the thought process we are looking to adopt.

Research tells us that while in a calmer mind structure inhibitions are reduced and we have enhanced capacity for insight, creativity and healing. Because hypnosis is a relaxed trance state, it is particularly effective for reducing anxiety and enhancing feelings of confidence.

Audition confidence will carry our abilities to the attention of casting directors. We have a great need to harness the audition process.

The actor I mentioned, is a recent Academy Award nominee. His awareness of the importance of confidence can teach that we all are sharing in the effort to play our best at the 'sport' of acting.

Shani Scherenzel is the author of Star Power, A Hypnotherapy CD for Auditioning Actors. More information is available through http://www.starpowercd.com

Restaurant's Energy Audits

The good news is, simply because foodservice uses so much gas and/or electricity, you're automatically an essential customer to your power provider. You are able to leverage this clout to use the utility's expertise, which can assist you to manage your business. Power businesses often supply cash rebates, low-interest loans for gear updates, and free design and technical advice. You may as well get to know them! In fact, you should have a contact person at every public power (or, in deregulated markets, your Retail Electric Provider) with which you do company.

An energy audit is the process used to determine how your facility uses power and where savings might be obtained. There are simple, walk-through audits done by power providers at the request of customers. A lot more detailed analysis audits might require the services of an engineer or consultant. Walk-through audits are usually free of charge. The service provider's representative will already have info about your average bills when he or she comes out to inspect the property, look at your food preparation and storage gear, ask about habits and procedures, and suggest improvements you could make.

Some suggestions (such as replacing an appliance or adding insulation) may price cash. Of course, regardless of whether you act on the audit results is up to you. There's typically a charge for an analysis audit, since it requires gathering a lot more detailed information about the types of heating and cooling systems and appliances, and even the illumination levels of the lights in your dining room. The data is input into a computer, which may suggest:

Structural or style modifications to your building

Replacing or retrofitting some gear

A target electric rate that's "best" for your specific company

Frequently a financial analysis of each from the energy conservation measures (ECMs) is provided, so you can compare the price to the potential payoff over time. The recommendations are designed to give you lots of choices. For instance, let's say you have recessed lighting in the dining room ceiling, and also the audit suggests it's inefficient. You could:

Change from incandescent light bulbs to more efficient, reflector (R) or ellipsoidal reflector (ER) bulbs. Paint the room a lighter color, which would be more reflective and consequently require less artificial light. Install more light switches or dimmers, to better control individual areas or rooms. Lower the ceiling height. Install skylights or light tubes. Who performs these audits? A call for your utility organization or REP should get you started. One advantage the power has is that it can track the history of energy use at your site even before you got there. If it utilized to become another restaurant, this might be very helpful. There are also private firms listed in the telephone directories under Energy Management and Conservation Consultants. When selecting a private contractor, it's important to ask:

What they charge

Exactly what the fee includes

Whether they represent a variety of equipment manufacturers (so they're not just

trying to market you their personal brand of system or appliance)

If they are qualified as Certified Energy Managers (CEMs) by the Association of

Energy Engineers

For sample reports and references

Often gear manufacturer's representatives will provide a no-cost energy audit as part of their "introductory service." Remember, even though their advice may be free, they're attempting to sell you their products. Some restaurateurs challenge their personal employees to self-audit, finding the greatest ways to save power. Walk-through self-audit forms have been developed by numerous power businesses. Not each line will apply to each restaurant or foodservice company, but it could be a thorough starting point. Involving your staff in power management is really a very wise move, not only simply because it's profitable but simply because it is a responsible method to do company.

Make it the topic of some staff meetings. Give employees an incentive, and let them try their personal walk-through and report on their findings, as often as every six months. You may be surprised at what they come up with! Just keep in mind, particularly with a brand-new business, there's no substitute for the expertise of a utility organization or contractor. If you can find changes to be made, a thorough power audit will assist you to prioritize them. It also could be the groundwork for future planning, including project financing, compliance with government regulations, and LEED certification (the Leadership in Power and Environmental Design program).

Franco Zinzi has been involved with online marketing for nearly 3 years and likes to write on various subjects. Come visit his latest website which discusses of Restaurant Fridges and Jenn Air Fridges for the owner of his own business.

OSHA PSM Audit List

Avoid a visit from the OSHA police. Learning the rules and doing self evaluations will help employers stay on the right side of the law. As well as having a healthier, safer, workplace. The Occupational Safety and Health Administration (OSHA) is responsible for ensuring that workers can perform their jobs in a safe and non-toxic environment. Employers are directed to set up Process Safety Management (PSM) procedures. To avoid penalties, employers must pass OSHA audits and inspections.

Industries

If the business is in one of these industries:

* Aerospace & Defense

* Agricultural chemicals

* Ammonia refrigeration

* Automotive

* Batch process industries

* Coal mining

* Construction

* Electronics & semiconductor manufacturing

* Engineering companies

* Food processing

* Municipal water treatment

* Oil and gas production and pipelines

* Organic & inorganic chemicals

* Paints, coatings, resins and adhesives

* Petrochemicals

* Petroleum refining

* Pharmaceuticals & specialty chemicals

* Polymers and resins

* Propane storage and distribution

* Pulp and paper

* Rubber and plastics

* Ship Building

Processes

And one of the following applies:

* Concrete and masonry

* Confined space

* Cranes and riggings

* Electrical hazard/safety

* Fall prevention

* Fire prevention

* Forklift

* Gases, vapors, fumes

* Hand and power tools use and guarding / safety

* Hazardous materials and chemical

* Hazardous waste

* Illumination

* Iodizing and non-iodizing radiation

* Material handling

* Motorized mobile platforms

* Noise exposure

* Personal protective equipment

* Sanitation

* Scaffolding

* Signs signals barricades

* Stairs and ladders

* Steel erection (Subpart R regulation)

* Trenching and Excavations

* Ventilation

* Welding and hot work

* Workplace traffic

Compliance

The Occupational Safety and Health Administration (OSHA) provides standards to ensure the health and safety of workers and performs inspections to enforce compliance with those standards. To support compliance, OSHA offers Process Safety Management (PSM) guidelines. Employers need to know about these OSHA compliance areas:

* Pre-startup Safety Review-Verifies the he construction, equipment and processes of a new facility.

* Mechanical Integrity-Mandates written procedures for the safe operation grity of process equipment.

* Hot Work-Ensures that the proper permits are issued for welding and hot work operations.

* Management of Change-Again, there is a requirement for written procedures to manage changes except "replacements in kind" to facilities that effect a covered process.

* Incident Investigation-Requires prompt investigation of incidents which did result or could reasonably have resulted in catastrophic releases of covered chemicals.

* Emergency Planning and Response- Compels employers to develop and implement an emergency action plan.

* Disclosure-Sets Requires employers to make PSM information available to employees.

* Compliance Audits-Stipulates that employers must self audit and verify compliance with process safety requirements at least every three years.

A self audit may avert an OSHA compliance inspection. Smart businesses will plan these periodic self assessments and audits for PSM compliance.

About Us:
Get Osha Explained In Plain English For Business Owners & Managers
Sandra Noble - MBA, CPIM, Six Sigma, DCFS, CDP, is president of Noble & Associates Consulting which specializes in I.T. Needs / Strategy Assessments, unbiased Software Selection assistance, and the cure for Post Implementation Distress?. We also have full life cycle implementation expertise in SAP, Oracle and other enterprise-wide software solutions. Reducing the STRESS of Software Implementations Worldwide!

Noble Finances, a division of Noble & Associates Consulting, provides accounts receivable financing, equipment & software leasing and lawsuit funding. Turn your accounts receivable into immediate CASH. If your bank says No, then Yes, you need to explore other alternatives. Get a free report on Business Financing Options, by clicking www.GetCashFromReceivables.com

Audit Triggers - How Does the IRS Decide Who To Audit?

With the tax clock ticking down lots of people are finishing up their tax returns. A common question that comes up during this joyous time of year is, "How can I avoid an audit?" Fortunately for most taxpayers the question is far more common than an actual audit. Only around 1% of all taxpayers actually end up facing an audit.

Comforting as that fact is, it is in no way instructive. Knowing what is more likely to trigger an audit can go a long way to avoiding one. Avoiding these triggers will not guarantee that an audit will not occur but it will reduce the chances of one. While all of the reasons that the IRS launches an audit aren't known, crunching the statistics of past audits does demonstrate some clear triggers.

High deductions - Any deduction that is proportionally high to the taxpayer's income usually constitutes a red flag. Determining what's high is the trick here. The IRS publishes an annual book, "Statistics of Income." Although the book gives ranges for typical incomes some logic needs to be applied. If a taxpayer is at the lower end of a particular income range but claims the upper limits of deductions associated with that range then that deduction may still trigger an audit review even though the deduction is technically within the accepted limit.

High Income - Although a higher income should be considered an advantage under any other circumstance, considered from the perspective of prospective audits it is most certainly a disadvantage. And the chances of an audit jump up significantly with each income level. Past audits tell us that the chances of an audit for taxpayers making less than $100,000 is 0.93%. For incomes over $100,000 the chances jump to 1.77%, over $200,000 brings the odds up to 2.87% and over $1 million in income brings the chances of an audit to a whopping 9.37%!

Cash Income - Any profession that deals with a lot of cash, such as waiting tables, tends to spark the curiosity of IRS audit agents. One of the first things they compare in cases such as this is bank deposits vs. claimed income.

Self-Employment - Because self employed taxpayers are constantly keeping an eye on their bottom line they tend to be aggressive at writing off expenses. While there are many legitimate reasons for doing so the IRS likes to verify these deductions.

While these are some of circumstances that may trigger an audit they do not necessarily guarantee one nor will avoiding them remove all possibility of one. The best defense against an audit is to always expect one. Taxpayers should make sure that their deductions are legitimate and reasonable. They should also keep well ordered records and receipts.

However never having to face an audit is certainly the best circumstance. Keeping these triggers in mind can help taxpayers reduce the risks of that happening.

This article is published on behalf of IRS Problems Resolved [http://www.irsproblemsresolved.com/] Check out IRSProblemsResolved.com if you are facing tax issues such as past due taxes or wage levies [http://www.irsproblemsresolved.com/]

Preparing For a Physical Therapy Audit

Physical Therapists and Rehabilitation providers are subject to intense scrutiny and review by multiple regulatory agencies, from the Department of Health (DOH) and Independent Peer Review Organizations (IPRO) to Federal, State and County governments. Patient records and billing documentation are reviewed by insurance companies and government agencies assuring quality of care as well as fraudulent billing practices. Each time a review is conducted, the practice must open its doors and documentation to review, scrutiny as well as opportunities to improve the quality of care provided and the management practices utilized.

As young therapists in school, documentation is taught to be poof of intervention with the client which lends itself to legal review and standards. Providers and private practice owners must assure the highest level of care provided to clients, as well as sound thinking and careful documentation of this care. Without it, Physical Therapists and Rehabilitation providers open themselves to liability, poor quality of care and the possibility of legal fees and professional fines. In the most severe cases, the professional license is at risk.

There is no worse fear than a fear of being audited. However, with careful preparation and planning, audits can be used to the practice's advantage to improve guidelines and standards. Educating staff regarding the standards to which they are help is paramount. Providing ethical and contemporary care in a caring and compassionate environment is the key to success. Documentation of these processes is the foundation to turning an audit from something to fear, into an opportunity to gain access to knowledge which will improve your practice and an opportunity to implement strategies for success.

Helpful hints for charting!

1. Informed Consent: HIPPA and Consent to Care policies must be reviewed with each client and kept on record to assure they have been made aware of their privacy as well as documented informed consent regarding care to be provided.

2. Chart Reviews: Do a self Audit!

a. Perform a Chart Review on each chart monthly to assess the quality of care provided and the proof of required treatment which follows the established plan of care. Review the record again prior to discharge to assure you have completed all documentation and completed all follow through discussed with the client.

b. Include your signature with professional letters and license number on each note and watch the use of abbreviations! Anyone should be able to understand the documentation if reviewed by the client, insurance company or a legal team. Assure a Physician's order is complete with appropriate documentation of the plan of care.

c. Use a teaching record consistently and ongoing. Therapists have the important role of educating clients to assure they are able to continue their recovery without therapeutic intervention.

d. Put copies of the client's Home Exercise Program (HEP) in the chart and document the teaching in the teaching record. The HEP should include your name and a way for the client to contact you with questions as well as a clear list of instructions. The client's plan of treatment should reflect progress towards established goals. Not just "continue treatment."

3. The Team Approach! Document all phone calls in your daily notes to assure and demonstrate transdisciplinary treatment and care. Document the method, date and time with which you communicated your reports to attending and consulting team members. Show transdisciplinary treatment by noting the list of providers who have received a copy of your reports and the method by which you sent the report (ie: fax, email, USPS, etc.).

4. Schedule paperwork time! Getting behind in paperwork is both stressful and lends itself to an increased rate of errors.

Staying up to date on documentation is one of the single most effective tools in preparing for a Physical Therapy Audit. Documentation must substantiate care provided as well as link directly back to progress according to the Physical Therapy Plan of Care. With careful attention to the details of documentation, audits will become opportunities to invest in yourself and the advancement of your practice.

Gerilyn M. Gault, BSPT, is co-owner of the Rehabilitation Company http://www.gandetherapies.com and Account Specialist for Billing Dynamix. Gerilyn is an advanced neurological clinician with years of experience in professional staffing, contract and fiscal management. She invites you to visit http://www.billingdynamix.com Service and Practice Management Software for Physical Therapy and Rehab Offices to learn more about responsible billing and reimbursement practices.

Self Insurers - What a National Self-Insurer OHS Audit Tool Won't Tell You

To define the audit requirements of self insured organisations at all levels, it's necessary to detail the basic formats involved:

OHS management system audits are conducted by regulators to determine the OHS performance capacity of an existing self insurer.
Applicants for a new self-insurer licence are also assessed on their conformance with requirements of the National Self-Insurer OHS Audit Tool (NAT).

It should be noted that the NAT is not an OHS management system.

The structure and supporting criteria contained within the NAT are simply benchmarks determining whether an organisation has an appropriately structured OHS management system.

Put simply the NAT defines the criteria that a State Regulator will use to assess OHS Management Systems of Self-Insurers.

The actual statutory audit is conducted by the regulator's auditors.

To provide some clarity on the context in which an audit is being undertaken, the licensing area is normally a client of the regulator auditors. This means that the audit activity results are essentially been gathered for the licensing and not specifically for the self-insured organisation.

The audit itself is a compliance-style audit conducted by the regulator auditors using defined auditable criteria selected for each audit. This is a far more formal and potentially complex process than the NAT audit tool implies.

Sampling methodology

The regulator uses a sampling methodology approach for an OHS Management System audit for existing self-insurers or new self insurer applicants. The regulator's auditors use a strategic, very practical approach to assessment, based on the operational needs of the organisation's license.

Important: It must be remembered that:

The regulator is obliged to deal with statutory compliance issues on a strictly formal basis.
Regulators have no "margin for error" in this area, and auditors must note any issues which arise from non-compliance.
Non-compliant OHS management systems are definitely not best practice, and can result in loss of the self insurer's license.

The sampling methodology approach is based on measurable factors:

Annual returns information;
Regulatory notices issued by the regulator to the self-insurer;
Prosecution database information;
General inspectorial activity;
Information gathered during the meeting prior to audit.

Audit procedures

The audit process results in a series of administrative outcomes:

Auditors compile a final NAT report for the licensing area.
Auditors also provide a local verification-based audit report created during the course of the audit.
Renewal and granting of licenses are based on these reports and related recommendations.

In the event of non-compliance a different series of procedures occurs:

Where non-conformance is identified, the regulator auditors are responsible for a compliance follow up program
Self insurers are notified to address and remedy issues raised.
Auditors ensure that the remedial works have been completed within timeframes that have been defined by the self-insured organisation.
The licensing area renews or grants the license.

Important: Failure to comply with the licencing requirements may result in serious issues regarding an organisations continuation as a self-insurer.

Organisational action

It must be clearly understood that all statutory compliance issues in relation to self insurance are based on strictly practical requirements. Compliance is assessed on the basis of the workplace realities of the organisation.

The NAT preface information states:

Conformance to the audit criteria alone does not assure compliance with all statutory obligations nor does it preclude any action by a regulatory body".

The local report provided to a self-insured organisation at the completion of the compliance audit activity provides information regarding conformance or non-conformance against the benchmark criteria used by the regulator.

This information is extremely useful. It can assist in a whole range of ways for developing an organisations' OHS management system. It's particularly effective, with regard to developing targeted OHS operational functions, training, incident management, implementation and assessment of risk potentials.

The fact remains that there shouldn't be any non-compliance issues. OHS statutes are the default best practice scenarios for workplace safety. These statutory requirements are anything but a "rubber stamp", and should be respected for their contribution to the serious issues of workplace safety.

OHS management system audits should be good enough to ensure that a self-insurer can effectively evaluate the procedures and processes within the workplace. There should be no loose ends, and no "mysteries" regarding any part of the OHS operational issues.

Common Problems

Examples of common problems in relation to the application of NAT audit outcomes are as follows:

Lack of comprehension of the importance of the NAT audit process and its value to self-insurers
A mistaken belief that the audit is a service provided by the regulator
A purely bureaucratic response to a perceived bureaucratic process
System requirements are developed to meet auditor criteria rather than organisational requirements;
Substituting regulator audit activity for a self-insured organisation audit activity;
The extremely dangerous, asking-for-trouble misconception that the regulator's audit can do the necessary work of a self-insurer's OHS management system
The incorrect belief that all statutory requirements have been satisfactorily met by a regulator audit outcome. This is the exact antithesis of NAT's own stated information.

The simple fact is that only a good, well-structured, well-managed, OHS system can ensure both full statutory compliance with all applicable laws and a safe workplace environment.

If you are in any doubt whatsoever regarding your statutory compliance, or have any operational issues with your OHS management systems, it is very strongly advised to seek professional guidance from professional safety management consulting services as soon as possible.

Lane Safety Systems offers safety consulting, risk management, compliance management and safety management systems for self-insured businesses across Australia. For more information, visit Self Insurance

Internal Audit - The ISO 9001 Standard Requirements For Internal Audits and the Audits Program

"What a headache" - that's surely what every employee think to himself when they receive the massage of an internal audit approaching. There is a reason why. They know that someone is coming to poke their deeds... The internal audit chapter is included under chapter 8.2 - Monitoring and measurement. So it is clear that the purpose of the internal audit is to perform Monitoring and measurement within the organization. Internal audits, sometimes called first-party, are conducted by, or on behalf of, the organization itself for internal purposes and can form the basis for an organization's self-declaration of conformity. The organization is required to conduct the audits within scheduled time frames to ensure that the quality management system is:

Maintained according to the ISO 9001 Standard requirements
Maintained according to the organization's requirements and audit's criteria

What are an audit's criteria? Set of policies, procedures or requirements used as a reference.

We believe that in the end of the day the internal audit is actually an internal inspection that the organization conducts upon itself. Within the organization structure, it is hard for the top management to view of what is going on down the organization. It's not enough to step down to the manufacture halls, logistic centers or service centers and view the employees or the goods on the shelves. It is necessary to sample processes and to examine whether they hold against pre defined criteria. Only high resolution sampling can provide with the real organization's status. What are the criterions? The ISO 9001 standard requirements, working procedures, quality plans, quality objectives - the characteristics of the quality management system.

Since the internal audit topic is very serious and wide, we would not include it all in one article. In this article we will focus with the ISO 9001 Standard requirements for maintaining internal audit system with reference to the ISO 19011 Standard - a guide line Standard for auditing quality or environmental systems. The Standard was published in 2002 and besides outlining guideline for conducting audits, it also refer to the auditor's skills and activities. Unfortunately, the ISO 9001 Standard sets requirements but it does not guide us how to conduct an effective audit - one that would not only apply the requirements but would also assist the organization. We would deal with that in another article (we just can't give you all the secrets in one article. Sorry. Company's policy).

The ISO 9001 requirements for internal audit interanl audit procedure

The ISO 9001 Standard requires that you maintain a documented procedure describing the method for conducting an internal audit process. This is not a recommendation but a requirement. The documented procedure must define:

Who must conduct the audit - who is responsible for executing the internal audit process.
What organizational units are under the scope - departments, specific processes, activities, sites, function, etc.
Describing the process itself - who meets with whom and where and what should everybody bring with them.
The supervision after the internal audit plan (don't get excited, we will go into details soon). Where the audit's evidence are documented.

It is possible to add as annex the audit's plan and all sort of forms and documentation regarding to the process.

The auditor

The auditor must be objective related to the organizational unit he is auditing. This is a hard thing to achieve, when the quality manager is the auditor. Then he is part of the organization. He will always conduct an audit to his colleagues (the ones he sits and eats lunch with, drinks coffee or smokes a cigarette). Besides that, the auditor must be skilled for conducting an audit and document the situation correctly. Remember, an audit is an emotional event where the employees are examined about the quality of their performance. The audit's approach is highly important for the audit's progressing. Beside his personal approach, the audit must have a minimum acquaintance with the field, in order to evaluate the processes and their quality beyond the working procedures (the documented criteria). That kind of knowledge can give him the ability and the consideration to evaluate the situation while he identifies any nonconformities or faults. Within the ISO 19011 Standard there is a specification for the auditor's qualities required:

Ethics - credibility, integrity and honesty.
Open minded - willing to listen, learn and accept new ideas.
Diplomatic - polite with high manners to his colleagues - after all he is working with people and he is the representative of the top management.
Observer - owns the ability to recognize what he sees and understand without interrogating.
Perspective - owns the ability to evaluate situations beyond appearance and with a wide systematic view of things - has the ability to understand the organizational consequences of his evidence.
Versatile - owns the ability to mobilize from one situation to another without losing direction.
Persistence - must be persistence with his objectives and to not stray away.
Decisive - ready to make decision
Independent - must have his own opinion of things and to not be influenced by the environment.

We also recommend an infinitive patience. During the audits people would try everything (but everything) to divert the auditor from the subject, from all sorts of reasons: they want to conceal their activities, they are afraid or just don't like when other people look through their draws. The auditor must remain patient and always wait until his question is answered. Mostly the audit clients answer completely other answers. Sometime things get out of hand and go into arguments and disputes. The auditor must remain cool, patient - we are use to say "business as usual" - the audit must make it clear; the audit is not for any arguments but a decision made by the top management. The auditor has one objective - to present with the top management the real status of the organization. He must not be concerned about time schedules as well. This is merely a tool and not the objective.

The audit's program

The organization must maintain a documented program for conducting the audits. The program must be documented according to the ISO 9001 requirement. This is not a recommendation but a requirement! The purpose of this program is to ensure that the audits are conducted as planned. So, first, you need a program. The ISO 9001 Standard requires performing the audits within scheduled and fixed time frames. This requirement ensures that employees would know that the audit is a part of the quality management system and not a momentarily capricious decision made by the top management. It is recommended to publish the audit schedules. And for "surprise" audits - you need to define the time frames, just don't publish them. The audits program must cover:

Quality plans for the products - For any requirement for product realization, you must evaluate if it is performed as planned. The best way is to sample. Pick the product, review its quality plan, and check whether the product was realized according to the plan. Document the results then.
The ISO 9001 Standard requirements -Including the documentation requirements (customer complaints, purchasing information, CAPA, training, etc). The examination must be conducted throughout the entire organizational units which related to product realization or are under the quality managment scope. Any unit must be examined at least once a year.
Processes and procedures - the audit must evaluate whether the processes that are related to the product realization are performed as required. It could be a correlated with quality plans. But generally an audit must sample processes and evaluate its performance.
Quality objectives - the audit must examine whether the organization is achieving his quality objectives. He evaluates the objectives - whether they are related to the product and evaluates the results. Where he revealed that the objectives are not fulfilled - he must be presented with reasons and measures.

It's not easy being an auditor. It also not so easy to maintain all of the above without some help.

Audit's evidences and findings

At the end of the audit the auditor must deliver a specific report about the audits evidences and findings. The report must specify:

Who were the participants - it is recommended to document who participated during the audit. The purpose is when top management would like to conduct its inquiry - they would know to whom they must approach.
The auditee - the organization or unit that were audited.
General detail to shed light upon the auditee: how many workers, special projects, special recent events - information that would support the evidences.
Reference to prior audits and prior findings - the auditor must verify that all nonconformities that were revealed during the last audit are eliminated the treatment was documented and most important, they are not repeated.
The audits findings according to the evidences - that mean what the auditor discovered and how is it referred to the criteria: good, requires improvement action or requires corrective action (we would not deal in this article with classification of findings). Actually this is the most important part of the report. It specifies what the auditor saw, and how it was. The auditor must document the evidences as accurate as possible.
Recommendations - for every finding the audit may pay his recommendation.

A sum of all nonconformities discovered during the audit - the purpose for that is: To gather all the nonconformities for the top management for review To trace the corrective action for the next audit This sum will become a corrective action report - but that is a whole different topic. Bear in mind - this report is designated for the top management and the function that is responsible for the auditee. That report is a tool for him to understand the status. Therefore it is recommended that the report would in a format that is easy for him to understand.

Summary

The purpose of the audit is to ensure that the quality management system is as required by the ISO 9001 Standard and appropriately maintained.
You are required to maintain a documented procedure specifying the process of the internal audit.
The auditor bears a lot of responsibility. Therefore he must be perspective to the environment that he is auditing, must own the skills for evaluating and examining, with a wide view of things.
The auditor must be polite with high manners, be patient and persistent. The audit is not an easy task to perform. The organization must maintain an audit program. The purpose of the program is to ensure that the audits are conducted as planned.
At the end of the audit the auditor must deliver a specified report about the audit. This report is designated to the function that is responsible for the auditee.

The author is Itay Abuhav who is external consultant who decided to establish a quality management knowledge center providing articles, news with added values, offering solutions, help and tips regarding to all quality management systems and the ISO 9001 standard. please visit us at http://www.9001quality.com

Companies Which Self Insure Employee Health Care Can Be Audited at Anytime

There are a lot of extra stipulations and regulations in the ObamaCare Health Care Law, which many people don't know about. We should not be surprised, you see, anytime any government tries to put together something so comprehensive, it must tie up the loose ends within the bill. That is why this new law is over 2200 pages. Many large and giant corporations will choose to self insurer for their employee health care benefits, rather than withhold money to pay an insurance company - this law allows for that. Not many people are aware of this.

For instance; a company like General Electric which is already involved in financial services, well, it makes sense that they would self insurer. And there are many companies which are privately held, which are also of significant size, and have subsidiaries in the healthcare insurance business, or have CFOs and CEOs, or board of directors, which have been involved with HMOs, hospitals, or large health insurance companies. Therefore, they too will wish to self insure.

It could very well become a decent profit center, as Health Care Insurance companies are allowed to make a profit of course, like a utility is for instance. Well, that profit is a given, and a large company has a captured audience, all those employees, who have no choice but to buy, as the Government has now mandated it, see that point.

Now then, the healthcare law states that any company who would self insurers can be subjected to an audit at any time, this is to protect the employees from an employer filing for bankruptcy and leaving them all out in the cold, and forcing the taxpayer to pay for this huge mistake, and the benefits they were promised while they were working. Remember we still live, at least for the time being, in a free-market economy and businesses do fail from time to time. (unless they are too big we are told).

One issue which was not addressed is that non-public companies that self-insure for healthcare insurance, or private companies, which are not public companies, and do not have to file the same information with the Securities Exchange Commission as public companies do will still be audit without warning. And there are a lot of benefits to not having to file all those forms, or make all that information public to your competitors, that advantage is now gone. Sarbanes Oxley didn't get them, but now this new law changes these things if they self-insure.

Unfortunately now the government can audit these private companies at any time, and once they do it becomes public information. This is pretty unfair for a private company, which has chosen to go a different route. Additionally there are a few very important questions which remain unanswered;

Who pays for these audits?
What are the rules?
Who trains the CFOs and Accounting Professionals on the rules?
What new licenses is required, on-going education, and which colleges can train these accounting employees?Is this just more Sarbanes Oxley draconian measures. Can you say more bureaucracy? And how does this help businesses? You see, when the government decides it's going to run everyone's company for them, the bureaucracy stifles the free market system, and this can only lead to lost productivity in the marketplace, and companies which cannot remain internationally competitive. This can only lead to fewer jobs, more jobs offshore, and more companies moving to China. Indeed I hope you will please consider all this.

Lance Winslow is a retired Founder of a Nationwide Franchise Chain, and now runs the Online Think Tank. Lance Winslow believes that as businesses expand they will need to build new facilities; http://www.tricitiescontractors.com.

Note: All of Lance Winslow's articles are written by him, not by Automated Software, any Computer Program, or Artificially Intelligent Software. None of his articles are outsourced, PLR Content or written by ghost writers.

Making Sure Your Self Insurance Complies With Regulations

Compliance with self insurance regulations is critical. It's a legal obligation on self-insured businesses. The alternative is not having self insurance, and that's definitely not the preferred option. Compliance management issues can be difficult, particularly if you're only just starting up your self insurance systems. There are several ways of ensuring you're compliant, and you'll find they're pretty easy to work with.

Self audit- What it involves

Self audit is a full structured audit and reporting of safety management systems, requiring documentation and a good knowledge base in relation to compliance requirements. This can be done in-house if the expertise is available. The process also serves as a good check on the operational status and efficiency of the safety measures involved.

However, there are also some issues with self audits which require caution on the part of management with regard to compliance. Compliance with self insurance regulations requires a high level of comprehensive current knowledge and thorough understanding of related practical issues in terms of safety management. That's not always possible, and a business may find that it doesn't comply with requirements, despite its best efforts.

The requirements for self insurance licensing aren't onerous, but they are unambiguous. A business is either compliant, or it isn't. The various regulators, as the administrators of self insurance licensing is supportive to the best of its abilities, but has no options in terms of determining compliance requirements. Simple omissions can create problems, and worse, the bureaucratic treadmill of documentation and related issues. This situation must be avoided.

External audit- the main alternative to self audit

External audits are conducted by risk management consultants. These are full audits, conducted strictly according to compliance requirements. The great advantage of external audits for businesses are that they provide extremely useful information, as well as managing compliance issues in detail. This can be truly invaluable, particularly when finding problems that might have slipped under management's radar.

External audits cover each aspect of safety management systematically, and provide a full report of the status of each statutory requirement.

Without getting too technical, an example:

Business A has an OHS program and a workers compensation scheme formulated three years ago.

The problems are:

The related documentation hasn't been updated to take into account new statutory requirements, or the new operational issues.
A new raft of regulator requirements has made the OHS program partly obsolete, and the program hasn't been redrafted.
Worse, the new operational practices aren't covered at all in any documentation, and the OHS system itself hasn't been revised.

This is the formula for a completely avoidable bureaucratic nightmare. The business is definitely not compliant, and its self insurance license is at risk. External audits make excellent warning systems for situations like these, and can identify what needs doing immediately.

Getting advice and support

Many major employers retain external risk management consultants to ensure full compliance. The cost benefits are immense, and management benefits from maintaining a well organised safety management system without added burdens to its internal administration.

Lane Safety Systems offers safety consulting, risk management, compliance management and safety management systems for self-insured businesses across Australia. For more information, visit Self Insurance

NFA Audit and NFA Examination

All NFA-regulated Forex firms are subject to having their firm go through an NFA Audit. There are about 1000 NFA audits per year, and when there is an audit, it will take place at the firm's offices. If a firm is going to be audited, the NFA will usually tell the firm through a phone call close to when the audit is going to begin.

There is no set amount of time that it will take for the audit to be completed. The time varies by firm and audit findings. Of course, the NFA Auditors will try keep any impact on business operations at a minimum, but they still must spend a proper amount of time during their review to ensure that they do a thorough job.

There is communication between the firm and the NFA auditors during the review process. If a problem is noticed during the audit, the firm will be told right away and will have enough time to fix whatever the problem is. The NFA will also go through an exit interview where it will review notes from the audit and discuss any problems, and it will also give the firm with a written report as a record of the audit.

NFA Examination

NFA requires that all of its member firms fill out an annual self-exam checklist in order to help the NFA make sure that the firm is complying with the NFA and CFTC rules. There are also other yearly compliance procedures that firms will have to complete in addition to the Self-Examination checklist.

For more information about the NFA Examinationor NFA Audit, please talk to a knowledgeable forex lawyer.

Ariana Adams writes articles on forex and hedge fund related issues.

The CRA's 'Self Audit Program'

It is not enough that CRA chases people to get every last cent they can, but now they have a new initiative that gives you the opportunity to help them get every last cent you have.

They call it 'The Self-Audit Program'.

The program is aimed and individuals filing personal income tax returns and claiming Business, Professional and/or Rental Income on their returns.

They are targeting these areas because of the ability for individuals to claim deductible expenses in relation to the income declared, and in most cases, the income reported by the taxpayer cannot be verified by CRA without audit.

The 'opportunity' CRA is giving to these individuals (selected randomly they say) is to review the revenue and expenses claimed in prior years and to 'self declare' errors and adjustments required for those prior years.

The Canadian Tax System is one of 'self-assessment' whereas an individual taxpayer earns income throughout the year, pays for deductible items and earns tax credits for other things. At the end of the year, the taxpayer sends this information to CRA and tells CRA how much tax they owe. It is because of this system that CRA is clamping down on areas where revenues and deductions cannot readily be verified (as with T4 income earners). In positions of self employment or non-traditional (rental) income, CRA has a great deal of difficulty verifying information and they are well aware that some taxpayers are not entirely honest with their reporting in these areas.

The Self-Audit Letter Campaign began in 2010 with CRA sending more than 37,000 letters to randomly selected taxpayers that fall into these categories. These letters explain the process and provide notice to the taxpayer of CRA's intent to audit the individual.

During 2011, CRA intends to send out another 29,000 letters.

Upon receipt of the letter, you have 2 options:

Review your returns and report any required adjustments to CRA via a T1-ADJ Request form or;
Do Nothing.

If you elect to do nothing then CRA MAY choose to follow through with an audit of your records or they may do nothing.

Our position would be this:

IF you receive one of these letters, the CRA has targeted you because you fall under one of the criteria that they have chosen to scrutinize further.

You should review the information for the period they have selected from an honest standpoint and determine whether it could withstand further scrutiny by the CRA. If you feel your information is accurate and justified, contact a tax professional and review your position with them.

If you feel your deductions and/or other information may be less than accurate, talk to a tax professional as to how to proceed futher...

In any case, DO NOT DEAL DIRECTLY WITH CRA, you could say or do something that will come back to haunt you in the future.

ALWAYS talk to a tax professional before you take the next steps, a tax professional will advise you of your rights, what the CRA will be looking for and the safest route for you to proceed.

CRA makes this initiative sound a little 'too good to be true' and you know the old expression... and besides, when was the last time the CRA helped you pay less tax?

Michael Kelly is President and CEO of Ledgers (Barrie). Michael's firm provides professional accounting, bookkeeping, tax preparation services and advice for small / medium sized businesses needing to realize their growth potential, and for individuals seeking to minimize their tax burden.

If you want to view more articles by Michael. Click here for more information about accounting, bookkeeping, and tax preparation.

Self Mastery - 3 Key Ingredients to Renewal and Self Growth

I was asked to give a sales training on the topic of my choice. Because of the short notice I was a little nervous about what I was going to speak about. Then I asked myself, "self, how can you contribute to the group?" I thought long and hard about what I do in my daily life and I realized I try and implement the concepts of "Renewal and Self Growth." I constantly find ways on how I can improve my spiritual, mental, physical and social/relationships (you can find out more about this through Steven Covey's - 7 Habits of Highly Effective People).

This led me to the concept of "Auditing" yourself so you can constantly grow and educate yourself; helping you become a more effective individual in your field of interest. I came up with three simple steps if implemented correctly can result in massive self growth. So here they are...

1. Figure Out Where You Are: This step will help you understand where you currently are in your life. Start asking yourself the tough questions like "what books am I reading?", "what am I listening to in the car?", or my favorite "is what I'm doing right now getting me to where I want to be?" The list goes on, this is just a taste of what we are looking to accomplish. These are some tough questions that need to be addressed before moving to the next step.

2. Figure Out Where You Want To Be: This step is important because it gives you something to strive for, something worth completing. These steps compliment each other very well. In order to figure out how to get to where you want to be you have to figure out where you are. Write out where you want to be in five years. Don't just think about it actually write it out, it implants our wants into our subconscious mind. Focus on what you wrote daily. Napoleon Hill used to say "What ever the mind can conceive and believe, the mind can achieve." Don't limit yourself.

3. Take Action: I say this quite often but this one is the most important. This is the step that will make it or break it for you. It comes down to the Law of Sowing and Reaping. It basically states that what you sow, you will reap; no more no less. What a wonderful concept.

As I look around I am constantly seeing people sowing other people's fields. The successful have learned to sow their own fields and reap the benefits. If you can do the same, you will reap what the successful reap. The only way to truly learn something is through repetition and application. So I encourage you to take this and start applying it to your daily life and you will begin to see yourself in a whole new light.

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Joel Cowen is a Business and Personal Development Consultant for individuals around the world. Joel's mission is to help others position their lives for massive change and help them reach their personal goals and life dreams. "You can make money or you can make excuses, but you can't make both."