Sistema Universitario Ana G. Méndez, Inc. School for ... 307 DLP... · Trabajo de Investigación...
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Sistema Universitario Ana G. Méndez, Inc. School for Professional Studies Florida Campuses Universidad del Este, Universidad Metropolitana, and Universidad del Turabo ACCO 307* ADVANCED ACCOUNTING AUDITORÍA AVANZADA © Sistema Universitario Ana G. Méndez, Inc. 2013 Derechos Reservados © Ana G. Méndez University System, Inc. 2013 All rights reserved Non-Education Courses November 28, 2013. *This module is under language evaluation.
Transcript of Sistema Universitario Ana G. Méndez, Inc. School for ... 307 DLP... · Trabajo de Investigación...
Sistema Universitario Ana G. Méndez, Inc.
School for Professional Studies
Florida Campuses
Universidad del Este, Universidad Metropolitana, and Universidad del Turabo
ACCO 307*
ADVANCED ACCOUNTING
AUDITORÍA AVANZADA
© Sistema Universitario Ana G. Méndez, Inc. 2013
Derechos Reservados
© Ana G. Méndez University System, Inc. 2013
All rights reserved
Non-Education Courses
November 28, 2013.
*This module is under language evaluation.
ACCO 307 Advanced Auditing 2
November 2013
Prepared based on the course syllabus (2008) of the School of School of Business, with
the collaboration of:
Carlos D Fagundo, Module Development Specialist
Carlos Portocarrero, Content Evaluator
Joe Hernández, Curriculum and Instructional Design
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TABLA DE CONTENIDO/TABLE OF CONTENTS
Página/Page
GUÍA DE ESTUDIO ...................................................................................................................... 4
STUDY GUIDE ............................................................................................................................ 16
TALLER UNO.............................................................................................................................. 28
WORKSHOP TWO ...................................................................................................................... 36
TALLER TRES ............................................................................................................................ 45
WORKSHOP FOUR .................................................................................................................... 55
TALLER CINCO/WORKSHOP FIVE ........................................................................................ 62
APPENDIX A NATIONAL PROFICIENCY LEVELS FOR DIFFERENTIATED
INSTRUCTION ............................................................................................................................ 68
APPENDIX B SIX TRAIT ANALYTIC WRITING RUBRIC ................................................... 73
APÉNDICE C/APPENDIX C LANGUAGE LAB AND E-LAB INFORMATION ................... 81
APÉNDICE D/APPENDIX D LANGUAGE LAB/E-LAB DOCUMENTATION ..................... 86
APPENDIX E PARAGRAPH CONSTRUCTION RUBRIC ...................................................... 89
APÉNDICE F MATRIZ VALORATIVA PARA EVALUAR EL ENSAYO ............................. 91
APÉNDICE G MATRIZ VALORATIVA PARA EVALUAR LA PARTICIPACIÓN EN
CLASE ............................................................................................................................... 95
APÉNDICE H MATRIZ VALORATIVA PARA EVALUAR LA PRESENTACIÓN
ORAL ............................................................................................................................... 99
APÉNDICE I AUTORREFLEXIÓN ......................................................................................... 103
APÉNDICE J MATRIZ VALORATIVA PARA EVALUAR DEMOSTRACIONES ............. 105
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GUÍA DE ESTUDIO
Título del Curso: Auditoría Avanzada
Codificación: ACCO 307
Créditos: Tres créditos
Duración: Cinco Semanas
Prerrequisito: ACCO 304
Descripción:
Estudio del proceso de auditoría enfocado en la parte práctica de los procedimientos y
enfatizando los SAS de Risk Assesment (SAS 104-111), desde la planificación de la
auditoria utilizando procedimientos analíticos, determinar materialidad y riesgo, auditar
controles internos y fraude. Aplicación de los procesos de auditoria en los ciclos de venta
y recaudos y otros ciclos como nómina, desembolsos, cuentas a pagar, propiedad, planta
y equipo, gastos pre-pagados, gastos acumulados y las cuentas de ingresos y gastos,
inventario, adquisiciones capitalizables, notas a pagar y cuentas de capital y efectivo. Por
último completar el proceso de auditoria revisando contingencias y compromisos,
emisión del reporte del auditor y eventos subsiguientes.
Objetivos de Contenido Generales
Al finalizar el curso los estudiantes estarán capacitados para:
1. Desarrollar destrezas para evaluar los riesgos críticos en cualquier sistema de registro
de información y en cualquier sistema de negocios.
2. Evaluar el sistema de control interno con alta eficiencia.
3. Desarrollar técnicas para implantar un plan de auditoría basado en los riesgos
relativos de las unidades auditables.
4. Preparar programas basados en los riesgos de control de un sistema u operación.
5. Demostrar su habilidad para diseñar auditorías con múltiples objetivos para lograr
mejores recomendaciones en menos tiempo.
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6. Aprender a identificar las condiciones ambientales que propician los fraudes, a
reducir el riesgo de fraudes y cómo detectarlos.
7. Demostrar su habilidad para lograr mayores resultados con el presupuesto anual de
auditoría.
8. Desarrollar destrezas para completar un proyecto de auditoría en el tiempo
establecido.
Objetivos de Lenguaje Generales
a. Escuchar: Los estudiantes analizarán información relevante al curso a través de
conferencias formales.
b. Hablar: Los estudiantes expresarán oralmente sus ideas en inglés y español de
manera efectiva utilizando organizadores gráficos.
c. Leer: Los estudiantes utilizarán el proceso de lectura efectivamente.
d. Escribir: Los estudiantes resumirán las ideas principales utilizando
adecuadamente la gramática y la ortografía después de leer una amplia variedad
de recursos impresos.
Requisitos del Laboratorio de Lenguaje o Laboratorio Electrónico: (Tell Me More,
Net Tutor, Wimba Voice, Biblioteca Virtual y Voice E-mail.)
Requisitos Mínimos de Laboratorio de Lenguaje: Los estudiantes deben demostrar que
ellos han cumplido con las horas de uso en el laboratorio de lenguaje (inglés y español)
por curso. El facilitador podría requerir más horas de práctica basado en las necesidades
para las destrezas auditivas, orales, de lectura y escritura en cualquiera de los lenguajes
mencionados. El total de horas de práctica el laboratorio de lenguaje o e-lab deben
de estar integradas en la sección de actividades del módulo.
Descripción del Proceso de Evaluación: Debe de integrar el uso del laboratorio de
lenguaje o laboratorio de lenguaje electrónico en las rúbricas de evaluación. Las rúbricas
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del lenguaje para escuchar, hablar, leer, y escribir se integran en el avalúo de los
estudiantes. Ver Apéndice A para las rúbricas a usarse. Para evaluar trabajos escritos en
los dos idiomas, el facilitador deberá usar el “Writing Process: Six Writing Traits
Rubrics” que aparecen en el Apéndice B. “Portfolio Performance Assessment” tiene que
ser uno de los instrumentos para evaluar el progreso lingüístico y académico de los
estudiantes. Debido a la naturaleza del modelo bilingüe instruccional, el facilitador tiene
que documentar que el estudiante esté progresando hacia la meta de dominar dos idiomas
académicamente. El portfolio tiene que cumplir con los estándares establecidos. El
facilitador del curso le proveerá el estudiante el MANUAL DE PORTAFOLIOS
DIGITAL.
METODO DE EVALUACION: Información sobre las tareas, asignaciones y trabajos
de investigación serán proveídas por el facilitador durante el primer taller.
The final grade for the course will be determined by the percentage earned for
demonstration of learning and achievement of course outcomes, and the learning and
mastery of language skills (English and Spanish). The student’s final grade will reflect
30% of language proficiency and 70% of content knowledge.
In order to evaluate the content of this course and to obtain the final grade based on:
exams, assignments, projects, written documents, oral presentations, Language Lab/E-
Lab etc., it must reflect 50% of the evaluation in English and 50% of the evaluation in
Spanish. It is the facilitator’s responsibility to have evidence that this requirement was
fulfilled.
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Example: Midterm
If the midterm has 40 items, 20 items must be in English and 20 must be in Spanish. In
addition to this language requirement, there must be evidence that 30% of the grade
demonstrates mastery of language skills.
Escala:
Asignaciones 100 puntos
Presentación sobre capítulos 100 puntos
Trabajos asignados por el facilitador 50 puntos
Examen 100 puntos
Trabajo de Investigación 100 puntos
Portafolio Digital 50 puntos
Asistencia y Participación 100 puntos
Total 600 puntos
Curva de evaluación
100-90 A 89-80 B 79-70 C 69-60 D 59-00 F
Requisitos de APA (versión 6) para citar los Textos a Usarse en el Módulo
Para los Textos Recomendados y Recursos utilice el estilo APA, (6ª. Ed.). Incluya al
menos un libro electrónico de la Biblioteca Virtual http://bibliotecavirtualut.suagm.edu/
La fecha de publicación de un libro no deberá ser mayor de 5 años.
Libro(s)
Arens, Alvin S., Elder, Randal J., and Beasley, Mark S. (2010), Auditing and Assurance
Services, An Integrated Approach, 13th edition. PEARSON Prentice-Hall, Inc.: USA
ISBN13: 978-0136084730.
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Referencias y Material Suplementario
Knapp, M. (2010). Contemporary Auditing: Real Issues and Cases. 8th edition. South-
Western College Pub ISBN-13: 978-0538466790
Arens, Alvin S., Elder, Randal J., and Beasley, Mark S. (2011), Auditing and Assurance
Services, An Integrated Approach, 14th edition. PEARSON Prentice-Hall, Inc.: USA
ISBN-13: 978-0132575959
Hoyle, Joe Ben, Schaefer Thomas, Doupnik, Timothy, (2012), Advanced Accounting, 11th
edition. McGraw-Hill/Irwin.; ISBN-13: 978-0078025402
Whittington, Ray, Pany, Kurt, (2011), MP Principles of Auditing & Assurance Services
with ACL Software, 18th edition, CDMcGraw-Hill/Irwin; ISBN-13: 978-0077486273
Boynton, W.C., & Johnson, R.N. (2006). Modern Auditing: Assurance Services and the
Integrity of Financial Reporting. (8th ed.). Hoboken, NJ: John Wiley & Sons, Inc. ISBN-
13: 9780471230113
Libro(s) Electrónico(s)
Arens, Alvin S., Elder, Randal J., and Beasley, Mark S. (2010), Auditing and Assurance
Services, An Integrated Approach, 13th edition. PEARSON Prentice-Hall, Inc.: USA
ISBN13: 978-0136084730.
http://www.amazon.com
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Descripción de las Normas del Curso
1. Este curso sigue el modelo “Discipline-Based Dual Language Immersion
Model®” del Sistema Universitario Ana G. Méndez, Inc. el cual está diseñado
para promover el desarrollo de cada estudiante como un profesional bilingüe.
Cada taller será facilitado en inglés y español, utilizando el modelo 50/50. Esto
significa que cada taller deberá ser conducido enteramente en el lenguaje
especificado. Los lenguajes serán alternados en cada taller para asegurar que el
curso se ofrezca 50% en inglés y 50% en español. Para mantener un balance, el
módulo debe especificar que se utilizarán ambos idiomas en el quinto taller,
dividiendo el tiempo y las actividades equitativamente entre ambos idiomas. Las
primeras dos horas son estrictamente en español y las últimas dos en inglés.
Los cursos de idiomas deben ser desarrollados en el idioma correspondiente, en
inglés o en español, según aplique.
2. El curso es conducido en formato acelerado y bilingüe, esto requiere que los
estudiantes sean sumamente organizados, enfocados y que se preparen antes de
cada taller de acuerdo al módulo. El estudiante debe hacer todo esfuerzo para
desarrollar las destrezas en los dos idiomas usando los recursos de lenguaje
disponibles dentro y fuera de la institución. El convertirse en un profesional
bilingüe es un proceso complejo y exigente. Cada taller requiere un promedio de
diez (10) horas de preparación y en ocasiones requiere más para poder tener éxito
lingüístico y académico.
3. La asistencia a todos los talleres es obligatoria. El estudiante que se ausente al
taller deberá presentar una excusa razonable al facilitador. El facilitador evaluará
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si la ausencia es justificada y decidirá como el estudiante repondrá el trabajo
perdido, de ser necesario. El facilitador puede elegir una de estas dos alternativas:
(a) permitirle al estudiante reponer el trabajo o (b) asignarle trabajo adicional
además del trabajo que el estudiante tenga que reponer.
Toda tarea a ser completada antes del taller deberá ser entregada en la fecha
asignada. El facilitador ajustará la nota de las tareas repuestas.
4. Si un estudiante se ausenta a más de un taller el facilitador tendrá las
siguientes opciones:
a. Si es a dos talleres, el facilitador reducirá la nota existente en un grado.
b. Si el estudiante se ausenta a tres talleres, el facilitador reducirá la nota
existente en dos grados.
5. La asistencia y participación en actividades de la clase y en presentaciones orales
es extremadamente importante pues éstas no se pueden reponer. Si el estudiante
provee una excusa válida y verificable, el facilitador determinará una actividad
equivalente a evaluar que sustituya la misma. Esta actividad deberá incluir el
mismo contenido y componentes del lenguaje como la presentación oral o
actividad que requiera repuesta.
6. En actividades grupales, el grupo será evaluado por su trabajo final. Sin embargo,
cada miembro de grupo deberá participar y cooperar para lograr un trabajo de
excelencia. Los estudiantes también recibirán una calificación individual.
7. Se espera que todo trabajo escrito sea de la autoría de cada estudiante y no
plagiado. Se requiere que todo trabajo sometido al facilitador cumpla con las
reglas para citar apropiadamente o que esté parafraseado y citado dando crédito al
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autor. Todo estudiante debe ser el autor de su propio trabajo. Todo trabajo que
sea plagiado, copiado o presente trazos del trabajo de otro estudiante o autor será
calificado con cero. El servicio de SafeAssign TM de Blackboard será utilizado
por los facilitadores para verificar la autoría de los trabajos escritos de los
estudiantes. Es responsabilidad del estudiante de leer la política de plagio de su
universidad. Si usted es estudiante de UT, deberá leer la Sección 11.1 del Manual
del Estudiante. Si es estudiante de UMET y UT, refiérase al Capítulo 13,
secciones 36 y 36.1 de los respectivos manuales.
Se espera un comportamiento ético en todas las actividades del curso. Esto
implica que TODOS los trabajos tienen que ser originales y que para toda
referencia utilizada deberá indicarse la fuente, bien sea mediante citas o
bibliografía utilizando el estilo APA, versión 6. No se tolerará el plagio y, en caso
de que se detecte casos del mismo, el estudiante se expone a recibir cero en el
trabajo y a ser referido al Comité de Disciplina de la institución. Los estudiantes
deben observar aquellas prácticas dirigidas para evitar incurrir en el plagio de
documentos y trabajos pues va en contra de la ética profesional.
8. Para el facilitador poder hacer cambios a las actividades del módulo o guía de
estudio, deberá ser aprobado por el Director de Facultad y Currículo antes de la
primera clase. Es requisito que el facilitador discuta y entregue una copia de los
cambios a los estudiantes al principio del primer taller.
9. El facilitador establecerá los medios para contactar a los estudiantes proveyendo
su correo electrónico de SUAGM, teléfonos, día y horario disponibles.
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10. El uso de celulares está prohibido durante las sesiones de clase; de haber una
necesidad, deberá permanecer en vibración o en silencio.
11. La visita de niños y parientes no registrados en el curso no está permitida en el
salón de clases.
12. Todo estudiante está sujeto a las políticas y normas de conducta y
comportamiento que rigen al SUAGM, al curso y a un adulto profesional.
Nota: Si por alguna razón no puede acceder las direcciones electrónicas ofrecidas en el
módulo, notifique al facilitador pero no se limite a ellas. Existen otros motores de
búsqueda y sitios Web que podrá utilizar para la búsqueda de la información deseada.
Algunas de éstos son:
www.google.com
www.ask.com
www.pregunta.com
www.findarticles.com
www.bibliotecavirtualut.suagm.edu
www.eric.ed.gov/
www.flelibrary.org/
http://www.apastyle.org/
Para comprar o alquilar libros de texto o referencias nuevas o usadas puede visitar:
http://www.chegg.com/ (alquiler)
http://www.bookswim.com/ (alquiler)
http://www.allbookstores.com/ (compra)
http://www.alibris.com/ (compra)
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Éstos son sólo algunas de las muchas compañías donde puede comprar o alquilar libros.
El facilitador puede realizar cambios a las direcciones electrónicas y/o añadir otras de
índole profesional y que contengan las investigaciones más recientes del tópico del
módulo, de ser necesario.
CUMPLIMIENTO DE LA LEY DE INVESTIGACIÓN:
Si el facilitador o el estudiante requirieran o deseara llevar a cabo una investigación
o la administración de cuestionarios o entrevistas, éstos deberán referirse a las
normas y procedimientos de la Oficina de Cumplimiento y solicitar su autorización.
Para acceder a los formularios de la Oficina de Cumplimiento pueden visitar este
enlace:
http://www.suagm.edu/ac_aa_re_ofi_formularios.asp y seleccionar los formularios
que necesite. Además de los formularios el estudiante/facilitador puede encontrar
las instrucciones para la certificación de investigación en línea. Estas certificaciones
incluyen: Institutional Review Board (IRB), Health Information Portability and
Accountability Act (HIPAA), y Responsibility Conduct for Research Act (RCR).
De tener alguna duda, favor de comunicarse con las Coordinadoras Institucionales o a la
Oficina de Cumplimiento a los siguientes teléfonos:
Sra. Evelyn Rivera Sobrado, Directora Oficina de Cumplimiento
Tel. (787) 751-0178 Ext. 7196
Srta. Carmen Crespo, Coordinadora Institucional Cumplimiento – UMET
Tel. (787) 766-1717 Ext. 6366
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Sra. Josefina Melgar, Coordinadora Institucional Cumplimiento – Turabo
Tel. (787) 743-7979 Ext.4126
Dra. Rebecca Cherry, Coordinadora Institucional Cumplimiento - UNE
Tel. (787) 257-7373 Ext. 3936
Filosofía y Metodología Educativa
Este curso está basado en la filosofía educativa del Constructivismo. El Constructivismo
es una filosofía de aprendizaje fundamentada en la premisa, de que, reflexionando a
través de nuestras experiencias, podemos construir nuestro propio entendimiento sobre el
mundo en el que vivimos.
Cada uno de nosotros genera sus propias “reglas “y “modelos mentales” que utilizamos
para darle sentido a nuestras experiencias. Aprender, por lo tanto, es simplemente el
proceso de ajustar nuestros modelos mentales para poder entender nuevas experiencias.
Como facilitadores, nuestro enfoque es el de mantener una conexión entre los hechos con
las experiencias y fomentar un nuevo entendimiento en los estudiantes. También,
intentamos adaptar nuestras estrategias de enseñanza a las respuestas de nuestros
estudiantes y motivar a los mismos a analizar, interpretar, predecir información y
aplicarla a la vida diaria.
PRINCIPIOS DEL CONSTRUCTIVISMO:
1. El aprendizaje es una búsqueda de significados. Por lo tanto, el aprendizaje debe
comenzar con situaciones en las cuales los estudiantes estén buscando activamente
construir un significado.
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2. Para construir “un significado” se requiere comprender todas las partes: globales y
específicas (“from whole to parts”). Ambas partes deben entenderse en el contexto
del todo. Por lo tanto, el proceso de aprendizaje se enfoca en los conceptos primarios
en contexto y no en hechos aislados.
3. Para enseñar bien, debemos entender los modelos mentales que los estudiantes
utilizan para percibir el mundo y las presunciones que ellos hacen para apoyar dichos
modelos.
4. El propósito del aprendizaje, es para un individuo, el construir su propio significado,
y no sólo el de memorizar las respuestas “correctas” y repetir el significado de otra
persona. Como la educación es intrínsecamente interdisciplinaria, la única forma
válida para asegurar el aprendizaje es hacer de la evaluación parte esencial de dicho
proceso, asegurando que el mismo provea a los estudiantes con la información sobre
la calidad de su aprendizaje.
5. La evaluación debe servir como una herramienta de auto-análisis.
6. Proveer herramientas y ambientes que ayuden a los estudiantes a interpretar las
múltiples perspectivas que existen en el mundo.
7. El aprendizaje debe ser controlado internamente y analizado por el estudiante.
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STUDY GUIDE
Course Title: Advanced Auditing
Code: ACCO307
Credits: Three Credits
Time Length: Five Weeks
Pre-requisite: ACCO304
Description:
Study of the audit process focused on the practical part of the procedures and
emphasizing the Risk Assessment SAS (SAS 104-111), from the planning of the audit
using analytical procedures, to determine materiality and risk, auditing internal controls
and fraud. Implementation of the processes of audit cycles in the sales and collection and
other cycles as payroll, disbursements, accounts payable, property, plant and equipment,
prepaid expenses, accrued expenses and income and expenditure accounts, inventory,
notes payable and capital accounts and cash. The student will complete the audit process,
review contingencies and commitments, issuance of the auditor's report and subsequent
events.
General Content Objectives:
After completing the course students will:
1. Develop skills to assess critical risks in any information recording system or business
system.
2. Learn how to efficiently evaluate the internal control system.
3. Develop techniques to implement an audit plan based on the relative risks of the
auditable units.
4. Prepare risk-based programs to control a system or operation.
5. Demonstrate ability to design audits to achieve multiple objectives in less time and
with better recommendations.
6. Learn to identify the conditions that promote fraud, the reduction of fraud risk and how
to detect fraud.
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7. Demonstrate the ability to achieve greater results with the given annual audit budget.
8. Develop skills to manage an audit project on time.
)
General Language Objectives: (To be added next to each language domain.)
a. Listening: Students will analyze information related to the course by
means of formal conferences.
b. Speaking: Express their ideas in spoken English effectively using graphic
organizers.
c. Reading: Use the reading process effectively.
d. Writing: Summarize main ideas using correct grammar and spelling in
English after reading a selection.
E-Lab (Language Lab) Requirements (Tell Me More, Net Tutor, Wimba Voice, Virtual
Library, & Voice E-mail.)
Language Lab Minimum Requirement: Students must demonstrate that they have
complied with the hours of language lab or e-lab usage for each language (English and
Spanish) per course. The facilitator may require a higher number of hours for language
lab practice based on the language needs for listening, speaking, reading, and writing
skills in either or both languages. The total amount of language lab or e-lab hours is
integrated in the activities for each workshop in the module.
Description of the Evaluation Process: Integrate the use of the language lab and e-lab to
all evaluation rubrics used in the instructional module. The language rubrics for listening,
speaking, reading, and writing provided in Appendix A are integrated to assess student
performance in all courses. The Writing Process: Six Writing Traits Rubrics provided in
Appendix B must be used to evaluate all writing activities in both languages in all
courses. Portfolio Performance Assessment must be one of the evaluation instruments
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used in the module and throughout the content of all workshops and appendices. This
instrument must follow established guidelines. Due to the nature of our dual language
instructional model, documentation must be provided on the growth of students towards
mastery of linguistic and academic skills in both languages (English and Spanish.) The
course facilitator will provide the student the PORTFOLIO MANUAL.
METHOD OF EVALUATION: Specific assignment information will be provided the
first night of class by the instructor.
The final grade for the course will be determined by the percentage earned for
demonstration of learning and achievement of course outcomes, and the learning and
mastery of language skills (English and Spanish). The student’s final grade will reflect
30% of language proficiency and 70% of content knowledge.
In order to evaluate the content of this course and to obtain the final grade based on:
exams, assignments, projects, written documents, oral presentations, Language Lab/E-
Lab etc., it must reflect 50% of the evaluation in English and 50% of the evaluation in
Spanish. It is the facilitator’s responsibility to have evidence that this requirement was
fulfilled.
Example: Midterm
If the midterm has 40 items, 20 items must be in English and 20 must be in Spanish. In
addition to this language requirement, there must be evidence that 30% of the grade
demonstrates mastery of language skills.
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Scale:
Homework 100 points
Chapter Presentations 100 points
Work assigned by facilitator 50 points
Test 100 points
Research Project 100 points
Digital Portfolio 100 points
Attendance and Participation 50 points
Total 600 points
Evaluation curve
100-90 A 89-80 B 79-70 C 69-60 D 59-00 F
Requirements for the Use of APA (Version 6) for Citations of Textbooks
For Recommended Texts and Resources, Use APA style version 6. Include at least ONE
e-book from the Virtual Library at http://bibliotecavirtualut.suagm.edu/
Book(s)
Arens, Alvin S., Elder, Randal J., and Beasley, Mark S. (2010), Auditing and Assurance
Services, An Integrated Approach, 13th edition. PEARSON Prentice-Hall, Inc.: USA
ISBN13: 978-0136084730.
References
Knapp, M. (2010). Contemporary Auditing: Real Issues and Cases. 8th edition. South-
Western College Pub ISBN-13: 978-0538466790
Arens, Alvin S., Elder, Randal J., and Beasley, Mark S. (2011), Auditing and Assurance
Services, An Integrated Approach, 14th edition. PEARSON Prentice-Hall, Inc.: USA
ISBN-13: 978-0132575959
Hoyle, Joe Ben, Schaefer Thomas, Doupnik, Timothy, (2012), Advanced Accounting, 11th
edition. McGraw-Hill/Irwin.; ISBN-13: 978-0078025402
ACCO 307 Advanced Auditing 20
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Whittington, Ray, Pany, Kurt, (2011), MP Principles of Auditing & Assurance Services
with ACL Software, 18th edition, CDMcGraw-Hill/Irwin; ISBN-13: 978-0077486273
Boynton, W.C., & Johnson, R.N. (2006). Modern Auditing: Assurance Services and the
Integrity of Financial Reporting. (8th ed.). Hoboken, NJ: John Wiley & Sons, Inc. ISBN-
13: 9780471230113
E-Book (s)
Arens, Alvin S., Elder, Randal J., and Beasley, Mark S. (2010), Auditing and Assurance
Services, An Integrated Approach, 13th edition. PEARSON Prentice-Hall, Inc.: USA
ISBN13: 978-0136084730.
http://www.amazon.com
ACCO 307 Advanced Auditing 21
November 2013
Description of Course Policies
1. This course follows the Sistema Universitario Ana G. Méndez, Inc. Discipline-
Based Dual Language Immersion Model® designed to promote each student’s
development as a Dual Language Professional. Workshops will be facilitated in
either English or Spanish, strictly using the 50/50 model. This means that each
workshop will be conducted entirely in the language specified for the workshop. The
language used in each workshop needs to be alternated to insure that 50% of the
course is conducted in English and 50% in Spanish. To maintain this balance, the
course module will indicate that both languages must be used during the fifth
workshop, dividing the workshop activities between the two languages. The first two
hours will be in Spanish and the last two hours in English. The 50/50 model does
not apply to language courses where the delivery of instruction must be conducted in
the language taught (Spanish or English only).
2. The course is conducted in an accelerated and dual language format. This requires
that students prepare in advance for each workshop according to the course module.
Students must be structured, organized, committed, and focused to ensure linguistic
and academic success. In order to achieve proficiency expectations in English and in
Spanish, the student must strive to take advantage of all language resources in the
university and in their community since becoming a dual language professional is a
complex and challenging task. Each workshop requires an average of ten hours of
preparation, but could require more.
3. Attendance to all class sessions is mandatory. A student who is absent to a workshop
must present a reasonable excuse to the facilitator who in turn will evaluate the reason
ACCO 307 Advanced Auditing 22
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for the absence. If it is justified, the facilitator will decide how the student will make
up the missing work, if applicable. The facilitator will decide on the following: allow
the student to make up the work, or allow the student to make up the work and assign
extra work to compensate for the missing class time.
Assignments required prior to the workshop must be completed and turned in on the
assigned date. The facilitator may decide to adjust the grade given for late
assignments and/or make-up work.
4. If a student is absent to more than one workshop, the facilitator will have the
following options:
a. If a student misses two workshops, the facilitator may lower one grade
level based on the student’s existing grade.
b. If the student misses three workshops, the facilitator may lower two
grade levels based on the student’s existing grade.
5. Student attendance and participation in oral presentations and special class activities
are extremely important as it is not possible to assure that they can be made up. If the
student provides a valid and verifiable excuse, the facilitator may determine a
substitute evaluation activity if he/she understands that an equivalent activity is
possible. This activity must include the same content and language components as the
oral presentation or special activity that was missed.
6. In cooperative learning activities, the group will be assessed for their final work as a
group. However, each member will have to collaborate to assure the success of the
group. Students will also receive an individual grade for their work.
ACCO 307 Advanced Auditing 23
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7. It is expected that all written work will be solely that of the student and should not be
plagiarized. That is, the student must be the author of all work submitted. All quoted
or paraphrased material must be properly cited, with credit given to its author or
publisher. It should be noted that plagiarized writings are easily detectable and
students should not risk losing credit for material that is clearly not their own.
SafeAssignTM, a Blackboard plagiarism deterrent service, will be used by the
facilitators to verify students’ ownership of written assignments. It is the
student’s responsibility to read the university’s plagiarism policy. If you are a UT
student, read Section 11.1 of the Student Manual, and if you belong to UMET or
UNE, refer to Chapter 13, Sections 36 and 36.1 of the respective manuals.
Ethical behavior is expected from the students in all course related activities. This
means that ALL papers submitted by the student must be original work, and that all
references used will be properly cited or mentioned in the bibliography. Plagiarism
will not be tolerated and, in case of detecting an incidence, the student will obtain a
zero in the assignment or activity and could be referred to the Discipline Committee.
8. In order for the Facilitator to make changes to activities and the study guide, the
Faculty and Curriculum Director must approve such changes before the first day of
class. The Facilitator must discuss the approved changes with students in the first
class workshop. A written copy of the changes must also be provided to students at
the beginning of the first workshop.
9. The facilitator will establish a means of contacting students by providing the SUAGM
e-mail address, phone number, hours to be contacted, and days available.
ACCO 307 Advanced Auditing 24
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10. The use of cellular phones is prohibited during sessions; if there is a need to have one,
it must be on vibrate or silent mode during class session.
11. Children or family members that are not registered in the course are not allowed to
the classrooms.
12. All students are subject to the policies regarding behavior at the university
community established by the institution, and in this course.
Note: If for any reason you cannot access the URL’s presented in the module, notify the
facilitator immediately but do not stop your investigation. There are many search engines
and other links you can use to search for information. These are some examples:
www.google.com
www.ask.com
www.pregunta.com
www.findarticles.com
www.bibliotecavirtualut.suagm.edu
www.eric.ed.gov/
www.flelibrary.org/
http://www.apastyle.org/
To buy or rent new or used textbooks or references you can visit:
http://www.chegg.com/ (rent)
http://www.bookswim.com/ (rent)
http://www.allbookstores.com/ (buy)
http://www.alibris.com/ (buy)
ACCO 307 Advanced Auditing 25
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The facilitator may make changes or add additional challenging, research-based, and
professional educational Web Resources, if deemed necessary to reflect current trends in
the course topics.
RESEARCH LAW COMPLIANCE REQUIREMENT:
If the facilitator or the student is required, or wants to perform a research, or needs
to administer a questionnaire or an interview individuals, he/she must comply with
the norms and procedures of the Institutional Review Board Office (IRB) and ask
for authorization. To access the forms from the IRB Office or for additional
information, visit the following link:
http://www.suagm.edu/ac_aa_re_ofi_formularios.asp and select the forms needed.
Furthermore, in this Web site the student/facilitator will find instructions for
several online certifications related to IRB processes. These certifications include:
IRB Institutional Review Board, Health Information Portability and Accountability
Act (HIPAA), and the Responsibility Conduct for Research Act (RCR).
If you have any questions, please contact the following institutional coordinators:
Mrs. Evelyn Rivera Sobrado, Director of IRB Office (PR)
Tel. (787) 751-0178 Ext. 7196
Miss. Carmen Crespo, IRB Institutional Coordinator– UMET
Tel. (787) 766-1717 Ext. 6366
Sra. Josefina Melgar, IRB Institutional Coordinator – Turabo
Tel. (787) 743-7979 Ext.4126
Rebecca Cherry, Ph.D., IRB Institutional Coordinator - UNE
Tel. (787) 257-7373 Ext. 3936
ACCO 307 Advanced Auditing 26
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Teaching Philosophy and Methodology
The activities for the course reflect the educational philosophy of Constructivism.
Constructivism is an educational philosophy founded on the premise that, by reflecting
on our experiences, we construct our own understanding of the world in which we live.
Each of us generates our own “rules” and “mental models,” which we use to make sense
of our experiences. Learning, therefore, is simply the process of adjusting our mental
models to accommodate new experiences.
One of the main goals facilitators have is assisting students in making connections
between their prior knowledge of facts, and fostering new understanding that is relevant
to real live experiences. We will also attempt to tailor our teaching strategies to student
responses and encourage students to analyze, interpret, and predict information.
CONSTRUCTIVISM GUIDING PRINCIPLES:
1. Learning is a search for meaning. Therefore, learning must start with the issues
around which students are actively trying to construct meaning.
2. Meaning requires understanding “wholes” as well as “parts”. The “parts” must be
understood in the context of “wholes”. Therefore, the learning process focuses on
primary concepts, not isolated facts.
3. In order to teach well, we must understand the mental models that students use to
perceive the world, and the assumptions they make to support those models.
4. The purpose of learning is for an individual to construct his or her own meaning, not
just memorize the "right" answers and regurgitate someone else's meaning. Since
education is inherently interdisciplinary, the only valuable way to measure learning is
ACCO 307 Advanced Auditing 27
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to make assessment part of the learning process, thus ensuring that it provides
students with information on the quality of their learning.
5. Evaluation should serve as a self-analysis tool.
6. Provide tools and environments that help learners interpret the multiple perspectives
of the world.
7. Learning should be internally controlled and mediated by the learner.
ACCO 307 Advanced Auditing 28
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TALLER UNO
Objetivos específicos de contenido:
Al finalizar el taller, los estudiantes serán capaces de:
1. Discutir por qué la planificación de auditoría adecuada es esencial.
2. Tomar decisiones de aceptación de clientes y realizar la planificación de la
auditoría inicial.
3. Obtener el conocimiento del negocio e industria del cliente.
4. Evaluar el riesgo del negocio del cliente.
5. Realizar procedimientos analíticos iniciales.
6. Identificar el propósito de los procedimientos analíticos y la sincronización de
cada propósito.
7. Seleccionar el procedimiento analítico más adecuado de entre los cinco tipos
principales.
8. Calcular los ratios financieros comunes.
9. Aplicar el concepto de materialidad a una auditoría.
10. Hacer un juicio preliminar sobre qué cantidad puede ser considerada material.
11. Asignar materialidad preliminar a los segmentos de la auditoría durante su
planificación.
12. Usar los conceptos de materialidad para evaluar los resultados de la auditoria.
13. Definir el riesgo en la auditoria.
14. Describir el modelo de riesgo de la auditoria y sus componentes.
15. Considerar el impacto del riesgo de compromiso en el riesgo de auditoría
aceptable.
16. Considerar el impacto de varios factores en la evaluación del riesgo inherente.
17. Discutir la relación de los riesgos en relación a las evidencias de la auditoria.
18. Discutir como la materialidad y riesgo están relacionadas y son integradas en el
proceso de la auditoria.
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Objetivos específicos de lenguaje:
Al finalizar este taller, el estudiante será capaz de:
1. Escuchar: Completar sus trabajos escritos y participar activamente en discusiones
de la clase luego de escuchar documentos en línea y la presentaciones hechas por
su facilitador y sus compañeros de clase en relación a la planificación de una
auditoria.
2. Hablar: Hacer presentaciones orales relacionadas a la materialidad de una
auditoria. Participar en discusiones de grupo y en discusiones de la clase para
evaluar los conceptos de materialidad en una auditoria.
3. Leer: Distinguir y reconocer las ideas referentes a los riesgos asociados con una
auditoria para poder participar activamente en las actividades de la clase y poder
completar los trabajos asignados.
4. Escribir: Aplicar correctamente la gramática y la ortografía del idioma español
durante la presentación de los diferentes términos más importantes de este taller
incluidos en los trabajos escritos y orales requeridos para este taller.
Enlaces electrónicos:
Biblioteca Virtual
http://bibliotecavirtualut.suagm.edu/
Planificación de la auditoria
Riesgo de Auditoria
www.slideshare.net/sergioigg/riesgos-de-auditora
Procedimientos analíticos
http://www.portafolio.co/opinion/blogs/buenas-practicas-de-auditoria-y-control-
interno-en-las-organizaciones/procedimientos-a
Ratios Financieros
http://www.crecenegocios.com/ratios-financieros/
Materialidad en la contabilidad
ACCO 307 Advanced Auditing 30
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http://www.saber.ula.ve/bitstream/123456789/31138/1/articulo5.pdf
Uso de la evaluación de riesgos
http://www.iaia.org.ar/revistas/elauditorinterno/02/articulo3.html
Asignaciones antes del taller:
1. Leer en el libro de texto de la clase el capítulo relacionados a la Planificación de
Auditoria y Procedimientos Analíticos y el capítulo de Materialidad y Riesgo.
2. Revisar el módulo de la clase dándole especial atención a la escala de puntuación,
los trabajos de investigación y todos los requisitos adicionales requeridos para
esta clase. Prestará atención a los requisitos de lenguaje de este curso y los
efectos de estos en la calificación final en este curso.
3. Preparar un trabajo escrito individual para contestar las siguientes preguntas:
a. Identificar y explicar de forma breve los ocho pasos en la planificación
de un auditoria.
b. Explicar porque el auditor debe tener conocimiento de la industria del
cliente. ¿Dónde puede el auditor obtener esta información necesaria
para obtener este conocimiento de la industria del cliente?
c. En los años recientes hemos visto como el mercado de valores ha
fluctuado drásticamente en varias ocasiones. ¿Por qué piensan ustedes
que es importante tomar en consideración estos cambios económicos
cuando estamos planificando una auditoria?
d. ¿Cuándo los procedimientos analíticos son requeridos para una
auditoria? Identifique y defina brevemente los cinco tipos de
procedimientos analíticos.
e. Explique porque materialidad es importante pero difícil de aplicar en
la práctica.
f. Asuma que usted ha sido asignado para ser el auditor de una empresa.
Su supervisor le ha indicado que puede utilizar el 5% de los ingresos
netos antes de pagar tributarios, los activos corrientes o las deudas
corrientes como los factores para considerar materialidad. ¿Qué
ACCO 307 Advanced Auditing 31
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factores cualitativos debe usted considerar cuando esté tomando una
decisión acerca de la materialidad de un mis-representación?
4. El estudiante escogerá un término de los presentados en la lista de vocabulario
clave de la lección y hará un resumen escrito de una página a doble espacio acerca
del término escogido. El estudiante debe prepararse para presentar su trabajo en
clase de ser seleccionado por el facilitador.
5. El facilitador podrá asignar problemas adicionales relacionados al material a
discutirse en el taller. Será responsabilidad de los estudiantes resolver estos
problemas adicionales y entregarlos como parte de su tarea al comienzo del taller.
6. Los estudiantes son responsables de estudiar y completar los trabajos asignados
para este taller y estar listos para contribuir activamente en su clase. El facilitador
podrá hacer preguntas a los estudiantes del material del taller al igual que asignar
ejercicios de práctica para demostrar la aplicación de los conceptos aprendidos.
7. Los estudiantes deben comenzar a trabajar en sus portafolios digital de acuerdo al
manual de portafolio al igual que deben de comenzar a hacer sus horas en el E-
lab.
Vocabulario clave de la lección:
1. Riesgo del negocio del cliente
2. Procedimientos analíticos de auditoria
3. Ratios financieros
4. Materialidad
5. Modelo de riesgo de auditoria
Lista de materiales suplementarios para el taller:
1. Ninguno
ACCO 307 Advanced Auditing 32
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Componentes de SIOP (Sheltered-Instruction Observation Protocol): Coloque una
marca de cotejo (√) en la (__) en todas las estrategias por componente que se usarán en el
taller.
B. Andamiaje
___ Modelaje
___ Práctica Dirigida
___ Práctica Independiente
___ Instrucción Comprensible
C. Opciones para Agrupamiento
___ Grupo Completo
___ Grupos Pequeños
___ Pares
___ Trabajo Independiente
D. Integración del Proceso
___ Escuchar
___ Hablar
___ Leer
___ Escribir
E. Aplicación
___ Actividades Dinámicas de Aplicación
___ Significativas y Relevantes
___ Rigurosas
___ Alineadas a los Objetivos
___ Promueven Participación
A. Preparación
___ Adaptación de Contenido
___ Enlaces al Conocimiento Previo
___ Enlaces al Aprendizaje Previo
___ Estrategias Incorporadas
Estrategias de CALLA (Cognitive Academic Language Learning Approach)
___ Cognoscitivo
___ Meta-cognoscitivo
___ Socio/Afectivo
ACCO 307 Advanced Auditing 33
November 2013
Actividades integradas de contenido y lenguaje para lograr los objetivos del taller
(Contenido y Lenguaje):
1. El facilitador se introducirá a la clase y utilizará una actividad de grupo para
presentar cada estudiante a sus compañeros de clase.
2. El facilitador tomara asistencia, identificara al representante estudiantil y discutirá
brevemente los puntos más importantes del módulo al igual que discutirá
cualquier cambio hecho al módulo. El facilitador los trabajos de la clase para los
diferentes talleres, la puntuación de los trabajos y la puntuación final de la clase.
3. El facilitador discutirá el trabajo final. El trabajo final será presentado en ingles
con el trabajo escrito presentado en español. El facilitador explicara qué tipo de
presentación de clase los estudiantes deberán hacer para su proyecto. El
facilitador le indicara a los estudiantes el tiempo máximo para sus presentaciones
basado en el número total de estudiantes en la clase. El trabajo final estará
calificado basado en 70% contenido, 20% lenguaje y 10% presentación.
4. El facilitador escogerá a varios estudiantes para presentar sus trabajos
relacionados a los términos de vocabulario clave del taller.
5. El facilitador recogerá los trabajos escritos de cada estudiante.
6. El facilitador hará una presentación formal utilizando graficas o material
electrónico en relación a la Planificación de Auditoria y Procedimientos
Analíticos. El facilitador discutirá, con la participación de los estudiantes, los
procedimientos y técnicas relacionadas con la planificación de auditoria y juntos
harán problemas de ejemplo para reforzar el material cubierto.
7. El facilitador pedirá a cada estudiante que escriba en una página cual es el riesgo
mayor para los clientes o en una auditoria y explique porque. El facilitador
escogerá a varios estudiantes para que presenten sus selecciones a la clase. Sus
compañeros de clase discutirán información adicional para cada área presentada.
8. El facilitador hará una presentación formal utilizando graficas o material
electrónico en relación a la Materialidad y Riesgo. El facilitador discutirá, con la
participación de los estudiantes, los conceptos de materialidad y riesgo y juntos
harán problemas de ejemplo para reforzar el material cubierto.
ACCO 307 Advanced Auditing 34
November 2013
9. El facilitador utilizara ejemplos de práctica para presentar y reforzar los términos
y procedimientos sobre los ratios financieros y su aplicación a la auditoria.
10. El facilitador asignará a cada grupo problemas relacionados al material cubierto
sobre los ratios financieros. Cada grupo presentara sus contestaciones a la clase y
explicaran los procedimientos utilizados para resolver los problemas y qué
relación tienen estos resultados con la auditoria de la empresa.
11. El facilitador asignará los ejercicios adicionales que los estudiantes tendrán que
hacer para entregar al comienzo del próximo taller.
12. El estudiante completará su diario de reflexión y lo entregará a su facilitador.
Evaluación:
1. Individual: Los estudiantes harán su diario reflexivo al final del taller para
expresar los conocimientos aprendidos e identificar cualquier pregunta o duda
acerca del material cubierto en el taller.
2. Grupal: Los estudiantes discutirán con el facilitador los riesgos de los clientes y
los riesgos y componentes de las auditorias. Los estudiantes trabajaran en grupo
problemas relacionados a los riesgos de los clientes y las auditorias y presentaran
sus respuestas o conclusiones durante las discusiones de grupo. Los grupos
refutaran o añadirán información a las opciones presentadas por los otros grupos
para llegar a la mejor opción para conducir la auditoria.
3. Escrito: Los estudiantes describirán el riesgo más importante relacionado a los
clientes o las auditorias y explicaran la importancia de este riego en relación a
otros posibles riesgos que podemos encontrar en estas áreas.
4. Oral/Auditivo: Los estudiantes discutirán y analizaran los diferentes riesgos de la
auditoria y la aplicación de los ratios financieros en relación a una auditoria.
ACCO 307 Advanced Auditing 35
November 2013
Cierre del taller:
1. Individual: Los estudiantes participaran en una actividad llamada “Que puede ir
mal”. El facilitador presentara datos acerca de una empresa y los estudiantes
discutirán que áreas de la empresa pueden estas expuestas a fraude o problemas
contables o financieros los cuales afectarían la auditoria de la empresa.
2. Grupal: Los estudiantes preparan los ratios financieros de una empresa y
discutirán la aplicación de estos ratios en relación a la auditoria.
ACCO 307 Advanced Auditing 36
November 2013
WORKSHOP TWO
Specific Content Objectives:
At the end of the workshop the students will:
1. Describe the primary objectives of effective internal control.
2. Contrast management’s responsibilities for maintaining internal control with the
auditor’s responsibilities for evaluating and reporting on internal control.
3. Explain the five components of the COSO internal control framework.
4. Obtain and document an understanding of internal control
5. Assess control risk by linking key controls and control deficiencies to transaction-
related audit objectives.
6. Describe the process of designing and performing tests of controls.
7. Understand Section 404 requirements for auditor reporting on internal control.
8. Describe the differences in evaluating, reporting, and testing internal control for
nonpublic companies.
9. Define fraud and distinguish between fraudulent financial reporting and
misappropriation of assets.
10. Describe the fraud triangle and identify conditions for fraud.
11. Understand the auditor’s responsibility for assessing the risk of fraud and
detecting material misstatements due to fraud.
12. Identify corporate governance and other control environment factors that reduce
fraud risks.
13. Develop responses to identified fraud risks.
14. Recognized specific fraud risk areas and develop procedures to detect fraud.
15. Understand interview techniques and other activities after fraud is suspected.
Specific Language Objectives:
At the end of the workshop, student will be able to:
1. Listening: Identify the internal controls and their importance on the audit process
by gathering information from class presentations and group discussion.
2. Speaking: Discuss and defend the types of opinions found on Section 404 under
the reporting and assessment of internal controls.
ACCO 307 Advanced Auditing 37
November 2013
3. Reading: Synopsize information related to the differences between public and
nonpublic companies in relation to their internal control requirements and now
they are evaluated and reported to others.
4. Writing: Explain on a position paper the definition of fraud and ways to reduce or
eliminate fraud in a company.
Electronic Links (URLs): (Must include at least 5 links in English. Do not use non-
reliable resources such as Wikipedia, monografias.com, etc.)
Biblioteca Virtual
http://bibliotecavirtualut.suagm.edu/
Section 404 Compliance in the Annual Report
http://www.journalofaccountancy.com/issues/2004/oct/section404complianceintheannual
report.htm
Internal Controls in a nonprofit community
http://www.compasspoint.org/internal-controls-checklist
Internal Control - Integrated Framework
http://www.coso.org/documents/Internal%20Control-Integrated%20Framework.pdf
COSO Internal Controls
http://www.coso.org/documents/coso_framework_boFdy_v6.pdf
Audit Standard No.5
http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_5_Appendix_B.aspx
Audit testing of internal controls
http://www.youtube.com/watch?v=OQMIl_Htws8
Fraudulent Financial Reporting of US Public Companies
http://www.coso.org/documents/COSOFRAUDSTUDY2010_001.PDF
Guidance on Fraudulent Financial Reporting
http://www.coso.org/FraudReport.htm
Deterring and Detecting Financial REPORTING Fraud - A Platform for Action
http://www.thecaq.org/Anti-FraudInitiative/CAQAnti-FraudReport.pdf
8 steps to avoid misappropriation of assets
ACCO 307 Advanced Auditing 38
November 2013
http://www.thenonprofittimes.com/article/detail/8-steps-to-avoid-misappropriation-of-
assets-3464
Misappropriation of assets
http://www.ey.com/Publication/vwLUAssets/Misappropriation_of_Assets/$FILE/Misapp
ropriation_of_Assets.pdf
Business Valuation and Forensic & Litigation Services Section
http://www.aicpa.org/interestareas/forensicandvaluation/resources/practaidsguidance/dow
nloadabledocuments/pa_071_excerpt.pdf
The 10 Worst Corporate Accounting Scandals
http://www.accounting-degree.org/scandals/
Beyond the Fraud Triangle
http://www.fraud-magazine.com/article.aspx?id=4294970127
Fraud Triangle
http://www.youtube.com/watch?v=SPR6UssAYus
Corporate Governance
http://www.investopedia.com/terms/c/corporategovernance.asp#axzz2LaRzO8Wq
Assignments before the Workshop:
1. Read the chapters from the class book related to Section 404 Audits of Internal
Controls and Control Risk and Fraud Auditing.
2. Complete the additional problems assigned by the facilitator during the previous
workshop.
3. Please answer the following questions and turn in your work to your facilitator at
the beginning of the workshop
a. Section 404 of the Sarbanex-Oxley Act requires management to issue a
report on internal control over financial reporting. Identify the specific
Section 404 reporting requirement for management and write the first few
sentences.
b. List the types of specific control activities and provide one specific
illustration of a control in the sales area for each control activity.
ACCO 307 Advanced Auditing 39
November 2013
c. The separation of operational responsibility from record keeping is meant
to prevent different types of misstatement than the separation of the
custody of assets from accounting. Explain the difference in the purposes
of these two types of separation of duties.
d. Describe the four phases performed by the auditor when obtaining an
understanding of internal control and assessing control risk.
e. Shawn Jennings, a highly competent employee of Seawater Sales
Corporation, had been responsible for accounting related matters for the
last 15 years. His dedication to the company and his work has always
been exceptional, and over the years, he had been given increased
responsibility. Both, the president of the company and the senior
independent auditor from the CPA firm in charge of the company audit
were shocked and dismayed to discover that Shawn had embezzled more
than $400,00 over 8 year period by not recording billings in the sales
journal and subsequently diverting the cash receipts. What major factors
permitted the embezzlement to take place? What can be done to prevent
this in the future?
f. What is the auditor’s responsibility for obtaining an understanding of
internal control? How does the responsibility differ for audits of public
and nonpublic companies?
g. Define fraudulent financial reporting and give two examples that illustrate
fraudulent financial reporting.
h. Define misappropriation of assets and give two examples of
misappropriation of assets.
i. Give examples of risk factors for fraudulent financial reporting for each
of the three fraud conditions found in the fraud triangle:
incentives/pressures, opportunities, and attitudes/rationalization.
j. Give examples of risk factors for misappropriation of assets for each of the
three fraud conditions found in the fraud triangle: incentives/pressures,
opportunities, and attitudes/rationalization.
ACCO 307 Advanced Auditing 40
November 2013
k. Discuss the importance of the control environment, or “setting the tone at
the top” in establishing a culture of honesty and integrity in a company.
l. You go through the drive-through window of a fast food restaurant and
notice a sign that reads “your meal is free if we fail to give you a receipt.”
Why would the restaurant post this sign?
m. Identify three verbal and three nonverbal cues that may be observed when
making inquiries of an individual who is being deceitful.
4. Look for a company or organization that had been involved in a fraud. Prepare a
two page paper given details of the company, the type of fraud, who was
involved, who discover the fraud or how was disclosed to the public, the
monetary damage cause by the fraud and the outcome on what happen to the
company and the individuals involved. Be ready to present your paper in class if
selected by the facilitator.
5. Continue working on your E-Lab requirements, electronic portfolio or on any
other Learning Resource Area assigned to you by your facilitator.
6. Start working on your final project written document and presentation.
Key Core Vocabulary:
1. Internal Controls
2. COSO Components of Internal Controls
3. Test of Controls
4. Section 404
5. Fraudulent financial reporting
6. Misappropriation of assets
7. Fraud
8. Fraud Triangle
9. Corporate governance
List of Supplementary Materials for the Workshop:
1. None
ACCO 307 Advanced Auditing 41
November 2013
SIOP Components - Place a checkmark (√) on the (___) for ALL strategies that will be
used in the workshop.
Integrated Activities:
1. The facilitator will return to the students their workshop one homework and will
go over any important areas or problem areas identified by their students on their
reflexive dairy.
2. The facilitator will go over the additional homework problems for workshop one
with the students. The facilitator will select various students to go over the
problems and lead a class discussion to reinforce important points or answer any
questions.
B. Scaffolding
___ Modeling
___ Guided Practice
___ Independent Practice
___ Comprehensible Input
C. Grouping Options
___ Whole Class
___ Small Groups
___ Partners
___ Independent Work
D. Integration of Processes
___ Listening
___ Speaking
___ Reading
___ Writing
E. Application
___ Hands-on
___ Meaningful/Relevant
___ Rigorous
___ Link to Objectives
___ Promote Engagement
A. Preparation
___ Adaptation of Content
___ Links to Background Knowledge
___ Links to Past Learning
___ Strategies Incorporated
CALLA Strategies (Cognitive Academic Language Learning Approach)
___ Cognitive
___ Meta-cognitive
___ Social/Affective
ACCO 307 Advanced Auditing 42
November 2013
3. The facilitator will conduct a formal presentation related to Section 404 Audits of
Internal Controls and Control Risk. During the presentation the facilitator will
use a series of examples to reinforce the material discussed in class.
4. The facilitator will divide the class in small groups. Each group will discuss the
different types of specific control activities in the sales areas and will come up
with examples of these control activities. The facilitator will lead a class
discussion in which each group present their control activities examples and the
other groups will present problems or issues related to the control activities. The
group presenting the control activities will have a chance to refute or identify
ways to avoid the problems or issues presented by the other teams.
5. The facilitator will conduct a formal presentation related to Fraud Auditing.
During the presentation the facilitator will use a series of examples to reinforce
the material discussed in class.
6. The facilitator will provide the class with a series of specific fraud risk area. Each
student will write on a piece of paper two procedures to detect the fraud for each
area identify by the facilitator and two ways to avoid the fraud. The facilitator
will collect the papers and will go over the responses during a class discussion.
7. The facilitator will ask each student for an example of fraudulent financial
reporting and misappropriation of assets. The facilitator will write all the
examples on the board. Once all the students provided their examples the groups
will have 15 minutes to come up with ways to avoid the fraudulent financial
reporting and misappropriation of assets. The facilitator will lead a group
discussion over all the group recommendations and identify the best alternatives.
8. The facilitator will discuss the importance of the verbal and nonverbal cues that
may be observed when making inquiries of an individual who is being deceitful.
The facilitator will divide the class in pairs and will ask each pair to present a
verbal example and act a nonverbal example exhibit by a deceitful individual.
9. The facilitator will select a number of students to present a summary of their
papers related to fraud in a company or organization. The facilitator will lead a
ACCO 307 Advanced Auditing 43
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group discussion to identify the areas on the fraud example that were related to
the material covered in class.
10. The facilitator will collect the homework assignments and will provide to the
students the additional problems they will need to work for the next workshop.
11. Students will write their reflexive diary to discuss the material learned during the
workshop and identify any questions or concern with the material. If necessary
the facilitator will go over any material or provide additional examples to clarify
any major concerns.
Assessment:
1. Individual: Students will write their reflexive diary to summarize the knowledge
gained from the material presented during the workshop.
2. Group: The students will show their understanding of the material by providing
examples of fraudulent financial reporting and misappropriation of assets and
identifying ways to avoid these issues and ways to identify these problems in a
business.
3. Written: The students will write procedures to detect fraud in different areas of a
business and also ways to avoid these frauds before it happen.
4. Oral: The students will debate on the best control activities a company can use
for their sales areas and what problems we can find with these control activities.
Lesson Wrap-Up:
1. Individual: The facilitator will give the students 5 minutes to write for each
of the following an example of physical control the client can use to protect
the asset of record:
i. Petty cash
ii. Cash received by retail clerks
iii. Accounts receivable records
iv. Raw material inventory
v. Perishable tools
vi. Manufacturing equipment
vii. Marketable securities
ACCO 307 Advanced Auditing 44
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After writing their answers, the students will share with the rest of the class.
2. Group: Given the following example the groups will decide which one is the best
way to gain an understanding of internal controls of a company; at the beginning
of the audit or in the middle of the audit. The facilitator will assign each group
one alternative. The groups why the alternative given to them is the best
alternative and why not (pros and cons). The facilitator will lead a group
discussion to reach a consensus on the best alternative.
a. Liza Rodgers, CPA, believes that it is appropriate to obtain an
understanding of internal control about halfway through the audit, after
she is familiar with the client’s operations and the way the system actually
works. She has found through experience that filling out internal control
questionnaires and flowcharts early in the engagement is not beneficial
because the system rarely functions the way is supposed to. Later in the
engagement, the auditor can prepare flowcharts and questionnaires with
relative ease because of the knowledge already obtained on the audit.
Evaluate her approach.
ACCO 307 Advanced Auditing 45
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TALLER TRES
Objetivos específicos de contenido:
Al finalizar el taller, los estudiantes serán capaces de:
1. Identificar las cuentas y las clases de transacciones en los ciclos de ventas y
recolecciones.
2. Describir las funciones de los negocios y los documentos y archivos relacionados
a los ciclos de ventas y recolecciones.
3. Entender los controles internos, diseñar y realizar pruebas de controles y pruebas
sustantivas a transacciones de ventas.
4. Aplicar la metodología de los controles sobre las operaciones de venta y los
controles sobre las devoluciones de ventas y prestaciones.
5. Entender los controles internos, diseñar y realizar pruebas de controles y pruebas
sustantivas para ventas en efectivo.
6. Aplicar la metodología de los controles sobre las ventas y el ciclo de recolección
de cuentas por cobrar incobrables.
7. Identificar las cuentas y transacciones de nómina y ciclo de personal.
8. Describir las funciones de negocios y los archivos y documentos relacionados a las
nóminas y ciclo de personal.
9. Entender los controles internos, diseñar y realizar pruebas de controles y pruebas
sustantivas para las nóminas y ciclo de personal.
10. Diseñar y realizar procedimientos analíticos para las nóminas y ciclo de personal.
11. Diseñar y realizar pruebas de detalles de balances para cuentas de nóminas y
ciclo de personal.
Objetivos específicos de lenguaje:
Al finalizar el taller, los estudiantes serán capaces de:)
1. Escuchar: Identificar las relaciones de los ciclos de venta y recolecciones
basados en los controles internos aplicable a cada área y los cuales son verificados
durante el proceso de auditoría.
ACCO 307 Advanced Auditing 46
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2. Hablar: Explicar el proceso de nóminas y ciclo personal de una empresa y los
tipos de documentos que son necesarios para realizar pruebas y procedimientos
analíticos.
3. Leer: Organizar de forma correcta la metodología a seguir para implementar
correctamente los controles internos para el proceso de recolección de cuentas
incobrables.
4. Escribir: Fabricar un plan de diseño e implementación de pruebas que puedan ser
utilizadas para nuestras ventas en efectivo y el cual apoye los criterios y requisitos
de los controles internos de la empresa.
Enlaces electrónicos:
Biblioteca Virtual
http://bibliotecavirtualut.suagm.edu/
Ciclo de Ventas
http://www.ofbconsulting.com/index.php/ciclo-de-
venta.html?a2e76d247c89c7d4aecde9afed0a79fd=42d6b070a5382874e543497c6009d67
0
Cuentas por cobrar
http://definicion.de/cuentas-por-cobrar/
Sistema de registro de devoluciones
http://www.slideshare.net/aracelosa/control-interno-clientes
Pruebas de controles
www.sindicom.gva.es/web/valencia.nsf/documento/manual_de_fiscalizacion/$file/MF33
0-1_Pruebas de controles.docx
Contabilización de las devoluciones de ventas
http://www.gerencie.com/contabilizacion-de-las-devoluciones-en-venta.html
Manejo contable de las devoluciones en compras y ventas
http://www.youtube.com/watch?v=NXURGcqWzJw
Tratamiento contable de los préstamos participativos.
http://antonioestebancom.blogspot.com/2009/09/tratamiento-contable-de-los-
prestamos.html#!/2009/09/tratamiento-contable-de-los-prestamos.html
ACCO 307 Advanced Auditing 47
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El manejo de efectivo
http://fcasua.contad.unam.mx/apuntes/interiores/docs/98/3/conta_3.pdf
Contabilidad de la nomina
http://www.contabilidadyfinanzas.com/contabilidad-de-la-nomina.html
Control Interno del Ciclo de personal
http://clubensayos.com/Temas-Variados/Control-Interno-Ciclo-De-Nominas/3501.html
Asignaciones antes del taller:
1. Los estudiantes deben hacer los ejercicios adicionales indicados por el facilitador
en relación al material cubierto en el taller número dos.
2. Los estudiantes deben leer en el libro de la clase el capítulo referente a la
Auditoria de los ciclos de ventas y recolecciones; pruebas de control y pruebas
substantivas de transacciones y el capítulo referente a la Auditoria del ciclo de
pago de nómina y personal.
3. Los estudiantes deberán de contestar de forma escrita las siguientes preguntas;
a. Explicar la importancia de la aprobación adecuada del crédito en
relación al ciclo de ventas. ¿Qué efecto tienen los controles adecuados en
la función de crédito en relación a la acumulación de evidencia para una
auditoría?
b. Identifique una prueba de control y una prueba substantiva de
transacciones que el auditor puede usar para verificar la siguiente
transacción: Ventas registradas están presentadas a las cantidades
apropiadas.
c. Identificar varios procedimientos de auditoría que el auditor puede
utilizar para determinar si todo el efectivo recibido ha sido registrado.
d. ¿Qué procedimientos de auditoria son más susceptibles de ser
utilizados para verificar las cuentas por cobrar que han sido dado de baja
como incobrables? Indicar el propósito de cada uno de los
procedimientos.
ACCO 307 Advanced Auditing 48
November 2013
e. Identifique cinco pruebas de control que pueden ser realizadas en el
ciclo de nómina y cinco pruebas de control para el ciclo de personal e
identifique el propósito de cada una de las pruebas de control.
f. Explicar las circunstancias en las que un auditor debe realizar pruebas
de auditoría diseñadas principalmente para descubrir el fraude en el ciclo
de nómina y el ciclo de personal. Identifique tres procedimientos de
auditoría que son principalmente para la detección de fraude e identifique
el tipo de fraude que el procedimiento debe descubrir.
g. Identifique cinco procedimientos de auditoria los cuales el auditor
puede utilizar para determinar si las transacciones de pago de nómina
fueron registradas por la cantidad correcta.
h. Identifique cinco procedimientos analíticos para el ciclo de nómina y el
ciclo de personal y explicar el tipo de errores que podrían estar indicando
cuando hay una diferencia significativa en la comparación del año
corriente y los resultados de los años previos. Hacer esta comparación
para cada una de las pruebas.
i. Escriba todos los documentos y registros que el auditor debe examinar
durante una auditoria de la nómina de sueldos en cual el objetivo
primordial es el de detectar fraude.
j. Identificar los deberes, posiciones o trabajos más importantes que
deben ser segregados en el ciclo de ventas y en el ciclo de recolección.
Explique porque es deseable el segregar cada deber, posición o trabajo o
que puede pasar si el deber, posición o trabajo no es segregado.
4. Buscar en periódicos, magazines o referencias en línea un artículo o noticia
referente a fraude de empresas relacionadas al ciclo de ventas, recolección de
cuentas, nómina o personal. Presentar en una página un resumen de la empresa,
la situación que sucedió, cuanto fue el impacto financiero y si alguna persona o
personas fueron arrestadas por el incidente. Estar listos para presentar su resumen
en clase de ser seleccionados por el facilitador.
5. Escribir en media página que piensa usted del siguiente comentario de un auditor
de cuentas. Está usted de acuerdo con el pensar del auditor, explique porque si o
ACCO 307 Advanced Auditing 49
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porque no. Este listo para discutir su respuesta en la clase de ser seleccionado por
su facilitador.
a. "Mi trabajo consiste en determinar si los registros de nómina se presenta
razonablemente de acuerdo con los Principios de Contabilidad
Generalmente Aceptados, no para saber si están siguiendo la contratación
adecuada de personal o los procedimientos correctos de terminación Al
realizar una auditoría del ciclo de nómina, no incluyo el departamento de
recursos humanos y me concentro solamente en las tarjetas de tiempo,
entradas de jornal, y los cheques de nómina. No es de importancia para mi
quién la empresa contrata o quienes despide, siempre y cuando se pague
adecuadamente al personal que ya tienen".
6. Definir en media página para cada término, todos los términos incluidos en el
vocabulario clave de la lección. Presentar ejemplos y conceptos de auditoria
aplicables a cada término.
7. Continuar trabajando en su portafolio electrónico y sus horas de E-Lab, y en
cualquier otra área de E-Lab identificada por su facilitador. Continúe trabajando
en su proyecto y presentación final.
8. Escriba en una página tres preguntas relacionadas al material leído en los dos
capítulos asignados para este taller. Estar listos para presentar sus preguntas
durante el taller.
Vocabulario clave de la lección:
1. Ciclos de ventas
2. Recolecciones
3. Pruebas de controles
4. Devoluciones de ventas
5. Prestaciones
6. Ventas en efectivo
7. Nóminas
8. Ciclo de personal
ACCO 307 Advanced Auditing 50
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Lista de materiales suplementarios para el taller:
1. Ninguno
Componentes de SIOP (Sheltered-Instruction Observation Protocol): Coloque una
marca de cotejo (√) en la (__) en todas las estrategias por componente que se usarán en el
taller.
B. Andamiaje
___ Modelaje
___ Práctica Dirigida
___ Práctica Independiente
___ Instrucción Comprensible
C. Opciones para Agrupamiento
___ Grupo Completo
___ Grupos Pequeños
___ Pares
___ Trabajo Independiente
D. Integración del Proceso
___ Escuchar
___ Hablar
___ Leer
___ Escribir
E. Aplicación
___ Actividades Dinámicas de Aplicación
___ Significativas y Relevantes
___ Rigurosas
___ Alineadas a los Objetivos
___ Promueven Participación
A. Preparación
___ Adaptación de Contenido
___ Enlaces al Conocimiento Previo
___ Enlaces al Aprendizaje Previo
___ Estrategias Incorporadas
Estrategias de CALLA (Cognitive Academic Language Learning Approach)
___ Cognoscitivo
___ Meta-cognoscitivo
___ Socio/Afectivo
ACCO 307 Advanced Auditing 51
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Actividades integradas:
1. El facilitador devolverá a los estudiantes los trabajos escritos del taller anterior.
El facilitador discutirá cualquier área que haya sido de dificultad para los
estudiantes y de ser necesario discutirá nuevamente el material o hará ejemplos
para aclarar las dudas de los estudiantes.
2. El facilitador escogerá a varios estudiantes para presentar las soluciones a los
problemas adicionales identificados en el taller anterior y será el líder de la
discusión entre los estudiantes.
3. El facilitador escogerá a varios estudiantes para presentar su resumen de su
noticia o artículo. El facilitador cubrirá los conceptos de auditoria presentados en
el artículo.
4. El facilitador hará una presentación formal utilizando graficas o material
electrónico en relación a la Auditoria de los Ciclos de Ventas y Recolecciones;
pruebas de control y pruebas substantivas de transacciones. El facilitador
discutirá, con la participación de los estudiantes, los procedimientos y técnicas
relacionadas con estas pruebas de control y juntos harán problemas de ejemplo
para reforzar el material cubierto.
5. El facilitador escogerá a varios estudiantes para que presenten sus resúmenes de
las palabras de vocabulario que han sido cubiertas durante la presentación formal.
Toda la clase compartirá sus ejemplos y procedimientos de auditoria relacionados
a los términos discutidos.
6. El facilitador dividirá la clase en grupos para identificar los pruebas de control y
pruebas substantivas de transacciones para los ciclos de ventas y recolecciones.
El facilitador actuara como moderador de la discusión en la cual los grupos
identificaran las diferentes pruebas para los dos ciclos. Una vez todas las
opciones han sido presentadas los grupos priorizarán las pruebas de más eficiente
a menos eficiente.
7. El facilitador escogerá a varios estudiantes para presentar su resumen de su
noticia o artículo. El facilitador cubrirá los conceptos de auditoria presentados en
el artículo.
ACCO 307 Advanced Auditing 52
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8. El facilitador hará una presentación formal utilizando graficas o material
electrónico en relación a la Auditoria del ciclo de pago de nómina y personal. El
facilitador discutirá, con la participación de los estudiantes, los procedimientos y
técnicas relacionadas con estos dos ciclos y juntos harán problemas de ejemplo
para reforzar el material cubierto.
9. El facilitador escogerá a varios estudiantes para que presenten sus resúmenes de
las palabras de vocabulario que han sido cubiertas durante la presentación formal.
Toda la clase compartirá sus ejemplos y procedimientos de auditoria relacionados
a los términos discutidos.
10. Cada estudiante, de forma individual, identificara los procedimientos analíticos
relacionados para el ciclo de nómina y el ciclo de personal. El facilitador
presentara una situación o problema con uno de los ciclos, los estudiantes
discutirán los procedimientos o pruebas que pueden ser utilizados para la
situación presentada. EL facilitador hará una lista de todos los posibles
procedimientos y la clase debatirá cual es la mejor solución. El facilitador
continuara este proceso para varias situaciones para ambos ciclos.
11. El facilitador escogerá a varios estudiantes para presentar su resumen de su
noticia o artículo. El facilitador cubrirá los conceptos de auditoria presentados en
el artículo.
12. El estudiante completará su diario de reflexión y lo entregara a su facilitador.
13. El facilitador entregara a los estudiantes el examen relacionado al material
cubierto durante los primeros tres talleres. El examen deberá ser entregado al
comienzo del próximo taller.
Evaluación:
1. Individual: Los estudiantes harán su diario reflexivo al final del taller para
expresar los conocimientos aprendidos e identificar cualquier pregunta o duda
acerca del material cubierto en el taller.
ACCO 307 Advanced Auditing 53
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2. Grupal: Los estudiantes alinearán las pruebas de control y substantivas para
analizar de forma efectiva los ciclos de nómina y el ciclo de personal de una
empresa para completar el proceso de auditoría.
3. Escrito: Los estudiantes elaborarán un plan de auditoria para analizar el ciclo de
ventas, recolección y cobro de efectivo.
4. Oral/Auditivo: Los estudiantes analizarán las áreas de fraude en los ciclos de
ventas, recolección y cobro de efectivo. Analizarán los métodos de cómo detectar
y como evitar el fraude en estas áreas.
Cierre del taller: (Actividades para determinar si todos los estudiantes lograron los
objetivos del taller.)
1. Individual: Los estudiantes participaran en la actividad de decidir “¿Cuando me
gane el dinero?” Los estudiantes leerán el párrafo siguiente y contestaran las
preguntas de forma individual. El facilitador moderara la discusión entre los
estudiantes para llegar de forma colectiva a la solución correcta
Rebooks.com vende y renta libros a los estudiantes de colegio en su página en
la red cibernética. Los estudiantes hacen sus órdenes en línea dando su
nombre, dirección, el número de tarjeta de crédito y el día de expiración.
¿Qué controles internos podría implementar Rebooks.com para asegurarse que
los envíos de libros ocurren solamente para los clientes que tienen la habilidad
para pagar por sus libros? ¿A qué punto Rebooks.com es capaz de registrar las
ventas como ganancias? ¿Qué diferencia habría si en vez de vender el libro el
estudiante lo renta, cuando se haría el registro de la ganancia?
2. Grupal: Los estudiantes participaran en una actividad de debate para decidir si la
decisión de un CPA fue correcta o no. El facilitador dividirá la clase en cuatro
grupos. Dos grupos defenderán la posición de que si fue una buena decisión, dos
grupos defenderán la posición de que fue una mala decisión. Los grupos tendrán
tres minutos para presentar su caso.
Susan Smith, CPA, hizo sus pruebas de control y pruebas substantivas para la
transacciones de ventas del mes de Septiembre en la auditoria de los estados
ACCO 307 Advanced Auditing 54
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financieros para el año que termina en Diciembre 31,2012. Susan hace sus
pruebas cada tres meses y basado en los excelentes resultados de las primeras
tres pruebas de control y substantivas, Susan ha decidido reducir
significativamente la cantidad de pruebas que va a hacer para los últimos tres
meses para cerrar los libros para el año fiscal. Evalúa la decisión de Susan.
ACCO 307 Advanced Auditing 55
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WORKSHOP FOUR
Specific Content Objectives:
At the end of the workshop the students will:
1. Describe the business functions and the related documents and records in the
inventory and warehousing cycle.
2. Explain the five parts of the audit of the inventory and warehousing cycle.
3. Design and perform audit tests of cost accounting.
4. Apply analytical procedures to the accounts in the inventory and warehousing
cycle.
5. Design and perform physical observation audit tests for inventory.
6. Design and perform audit tests of pricing and compilation for inventory.
7. Integrate the various parts of the audit of the inventory and warehousing cycle.
8. Show the relationship of cash in the bank to the various transaction cycles.
9. Identify the major types of cash accounts maintained by business entities.
10. Design and perform audit tests of the general cash account
11. Recognize when to extend audit tests of the general cash account to test further
for material fraud
12. Design and perform audit tests of the imprest payroll bank account.
13. Design and perform audit tests of imprest petty cash.
Specific Language Objectives:
At the end of the workshop, students will be able to:
1. Listening: Compare and contrast the tools necessary to conduct an effective audit
on the inventory and warehousing cycle.
2. Speaking: Explain the ways to conduct analytical procedures on the inventory
and warehousing cycle.
3. Reading: Search documentation on the importance of audit tests in the
determination of fraud in the cash account of a business.
ACCO 307 Advanced Auditing 56
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4. Writing: Detail on a turn paper the importance of audit testing the imprest petty
cash account.
Electronic Links (URLs): (
Biblioteca Virtual
http://bibliotecavirtualut.suagm.edu/
Inventory Control - Inventory Audits and Cycle Counts.
http://www.managementstudyguide.com/inventory-control.htm
Audit of the Inventory and Warehousing Cycle.
www.csun.edu/~vcact02q/460 Arens' Auditing, 13Ed_ppp/Arens_Chapter21.ppt
Inventory Audit Procedures
http://www.accountingtools.com/inventory-audit-procedures
What is an Imprest Payroll Bank Account?
http://smallbusiness.chron.com/imprest-payroll-account-25256.html
Policies on Imprest Payroll Bank Accounts
http://financepolicy.unc.edu/306
Petty Cash Policies and Procedures
http://www.fordham.edu/campus_resources/administrative_offic/finance_department/exp
enditures/petty_cash_imprest_f_23814.asp
Imprest Fund/Petty Cash Accounts Overview
http://fin.help4u.obm.ohio.gov/AccountsPayable/Petty_Cash_Accounts.htm
Assignments before the Workshop:
1. Complete class exam and give to the facilitator at the beginning of workshop four.
2. Read the chapters from the class book related to Audit of the Inventory and
Warehousing Cycle and Audit of Cash Balances.
ACCO 307 Advanced Auditing 57
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3. Answer the following questions:
a. List the major analytical procedures for testing the overall reasonableness
of inventory. For each test, explain the type of misstatement that could be
identified.
b. What major audit procedures are involved in testing for the ownership of
inventory during the observation of the physical counts and as a part of
subsequent valuation tests?
c. State what is meant by cost accounting records and explain their
importance in the conduct of an audit.
d. Why is the monthly reconciliation of bank accounts by independent
person an important internal control over cash balances? Which
individuals will generally not be considered independent for this
responsibility?
4. Write a two page turn paper on the reasons why we need to audit test the petty
cash. Include the policies and procedures that affect the petty cash account.
Showed the methods to detect fraud over the petty cash account and the methods
or procedures to avoid fraud.
5. Continue working on your E-Lab requirements, electronic portfolio or on any
other Learning Resource Area assigned to you by your facilitator.
6. Put your final touches on your project written document and presentation.
Key Core Vocabulary:
1. Inventory cycle
2. Warehousing cycle
3. Cost accounting
4. Types of cash accounts
5. Imprest payroll bank account
6. Imprest petty cash
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List of Supplementary Materials for the Workshop:
1. None
SIOP Components - Place a checkmark (√) on the (___) for ALL strategies that will be
used in the workshop.
Integrated Activities
1. The facilitator will collect the exams.
2. The facilitator will return to the students the last workshop homework and
additional problems.
3. The facilitator will conduct a formal presentation related to Audit of the Inventory
and Warehousing Cycle. During the presentation the facilitator will use a series
of examples to reinforce the material discussed in class.
B. Scaffolding
___ Modeling
___ Guided Practice
___ Independent Practice
___ Comprehensible Input
C. Grouping Options
___ Whole Class
___ Small Groups
___ Partners
___ Independent Work
D. Integration of Processes
___ Listening
___ Speaking
___ Reading
___ Writing
E. Application
___ Hands-on
___ Meaningful/Relevant
___ Rigorous
___ Link to Objectives
___ Promote Engagement
A. Preparation
___ Adaptation of Content
___ Links to Background Knowledge
___ Links to Past Learning
___ Strategies Incorporated
CALLA Strategies (Cognitive Academic Language Learning Approach)
___ Cognitive
___ Meta-cognitive
___ Social/Affective
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4. The facilitator will divide the class in small groups. Each group will identify and
discuss the different analytical procedures for the accounts in the inventory and
warehousing cycle. The facilitator will lead a class in a discussion to identify all
the possible tests. The class will rank the tests from most effective/importance to
the least effective/importance.
5. The facilitator will present to the class different scenarios of situations or events
related to the inventory or warehousing cycle. Each student will categorize the
event/situation and will describe how could it happen and what can be done to
avoid the same situation in the future.
6. The facilitator will divide the class in groups. The facilitator will select various
exercises from the text book and assign them to each group. Each group will
present their solution and procedures used to solve the exercise to the rest of the
class.
7. The facilitator will conduct a formal presentation related to Audit of Cash
Balances. During the presentation the facilitator will use a series of examples to
reinforce the material discussed in class.
8. The facilitator will select a few students to present to the class their summaries of
their point papers on auditing the cash account. The facilitator will write on the
board a list of items related to the tests, policies and procedures of imprest petty
cash.
9. The facilitator will divide the class in groups. Each group will identify the
different types of possible frauds in the different cash accounts. The facilitator
will lead the class on a discussion to identify all the possible frauds.
10. Once the class completes the list of possible frauds areas of the cash account, each
student will write a possible tool to detect and to eliminate or avoid each fraud.
The facilitator will lead a class discussion and will write on the board the audit
tests to identify the fraud and the procedures to eliminate or avoid the fraud.
11. The facilitator will collect the homework assignments and will provide the
students the additional problems they will need to work for the next workshop.
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12. Students will write their reflexive diary to discuss the material learned during the
workshop and identify any questions or concern with the material. If necessary
the facilitator will go over any material or provide additional examples to clarify
any major concerns.
Assessment:
1. Individual: The students will write their reflexive diary to summarize the
knowledge gained from the material presented during the workshop.
2. Group: The students will work in small groups to identify and discuss the correct
analytical tools to conduct analysis of the inventory and warehousing cycles.
3. Written: The student will write ways to identify and avoid fraud in the cash
accounts and will write methods to identify these frauds.
4. Oral: The students will discuss their papers on auditing the cash account and will
discuss the relevant policies and procedures involved with this account.
Lesson Wrap-Up:
1. Individual: “You are the auditor”. The students will read the paragraph below
and will decide, based on the knowledge gain from the workshop, the methods to
conduct the audit requirements required by the scenario. The facilitator will lead
a discussion to identify the best ways to get the job done.
a. Each employee for the Carpool Van Manufacturing Company, firm using
the job-cost inventory cost method, must reconcile his or her total hours
worked with the hours worked on individual jobs using a job time sheet at
the time weekly payroll time cards are prepared. The job time sheet is
then stapled to the time card. Explain how you could test the direct labor
dollars included in inventory as a part of the payroll and personnel tests.
2. Group: The groups will discuss the reasons why auditors select certain techniques
to analyze the cash account. After reading the paragraph below the students will
list the reasons and will discuss with their classmates.
a. Explain why, in verifying bank reconciliations, most auditors emphasize
the possibility of a nonexistence deposit in transit being included in the
reconciliation and an outstanding check being omitted rather than the
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omission of a deposit in transit and the inclusion of a nonexistent
outstanding check.
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Taller Cinco/Workshop Five
NOTA: Este taller es bilingüe. Tanto, el
Facilitador como los estudiantes, deberán
utilizar el idioma asignado para cada tarea y
actividad. No mezcle los dos idiomas!
UTILICEN SOLAMENTE UN LENGUAJE
A LA VEZ! Las primeras dos horas serán en
español. Las últimas dos horas serán en
inglés.
NOTE: This is a bilingual workshop. Both
the facilitator and the student must use the
language assigned for each homework and
activity. Do not mix both languages! USE
ONE LANGUAGE AT A TIME- KEEP
BOTH LANGUAGES SEPARATE! The
first two hours must be in Spanish. The last
two hours must be in English.
Objetivos específicos de contenido:
Al finalizar el taller, los estudiantes serán capaces de:
1. Hacer una presentación relacionada a los temas discutidos durante la clase y
demostrar la aplicación de estos conceptos en eventos de la vida real.
2. Identificar procedimientos apropiados para analizar diferentes situaciones
contables las cuales requieren el uso de técnicas de auditoria o determinación de
fraude.
3. Aplicar los conceptos aprendidos durante la clase para poder comunicar
información contable relacionada a los temas de auditoria o fraude cuando el
estudiante ha sido presentado con una pregunta relacionada a estos tópicos.
Objetivos específicos de lenguaje:
Al finalizar el taller, los estudiantes serán capaces de:)
1. Escuchar: Comparar y contrastar las diferentes técnicas de auditoria para
diferentes escenarios de la vida real a través de presentaciones formales.
2. Hablar: Discutir los métodos de auditoria más importantes y eficientes para
analizar los diferentes ciclos de un negocio y evitar el fraude en el negocio.
3. Leer: Clasificar que métodos de pruebas son más eficientes para conducir pruebas
de control y substantivas a los diferentes ciclos de una empresa.
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4. Escribir: Diseñar un plan de auditoria para resolver situaciones presentadas por el
facilitador.
Enlaces electrónicos:
None for this workshop
Asignaciones antes del taller:
Asignaciones a discutirse durante las primeras dos horas de instrucción (2).
1. Completar el proyecto escrito del trabajo final.
2. Completar los problemas identificados por el facilitador durante el taller número
cuatro.
3. Completar el portafolio digital y enviarlo al profesor de forma electrónica o
entregarle un disco al comienzo del taller.
4. Assignments to be discussed during the last two hours of instruction (2).
5. Complete final project presentation.
6. Complete the E-Lab hours and turn-in your worksheet paper to the facilitator.
7. Prepare a list of the audit areas learned during this class and be ready to discuss
during class.
Vocabulario académico clave (Debe
reflejar los objetivos y conceptos claves
del taller.) Verifique que el estudiante
domine el vocabulario clave en los dos
idiomas.
Ejemplo:
1. Ninguno para este taller
Academic Core Vocabulary (Must
reflect objectives and important concepts
of the workshop.) Verify that the student
masters the core vocabulary in both
languages.
Sample:
1. None for this workshop
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List of Supplementary Materials for the Workshop:
1. None
SIOP Components - Place a checkmark (√) on the (___) for ALL strategies that will be
used in the workshop.
1.
2.
3.
4.
5.
6.
7.
8.
B. Scaffolding
___ Modeling
___ Guided Practice
___ Independent Practice
___ Comprehensible Input
C. Grouping Options
___ Whole Class
___ Small Groups
___ Partners
___ Independent Work
D. Integration of Processes
___ Listening
___ Speaking
___ Reading
___ Writing
E. Application
___ Hands-on
___ Meaningful/Relevant
___ Rigorous
___ Link to Objectives
___ Promote Engagement
A. Preparation
___ Adaptation of Content
___ Links to Background Knowledge
___ Links to Past Learning
___ Strategies Incorporated
CALLA Strategies
(Cognitive Academic Language Learning Approach)
___ Cognitive
___ Meta-cognitive
___ Social/Affective
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Integrated Activities:
Actividades en español para las primeras dos horas del taller:
1. El facilitador entregara y discutirá el examen.
2. El facilitador entregara a los estudiantes los trabajos escritos del taller anterior. El
facilitador discutirá cualquier área que los estudiantes hayan presentado dificultad
sobre el material.
3. El facilitador le dará tiempo a los estudiantes para completar la evaluación de la
clase.
Integrated content and language activities aligned to achieve workshop objectives:
Activities in English for the last two hours of the workshop:
1. The students will do their final project presentation. The facilitator will discuss the
important points of the presentation and will lead a short class discussion
2. The facilitator will divide the class in groups. The groups will create a list of the
topics learned during the workshop. The facilitator will lead a discussion with the
groups on the topics learned by the students during the class and will emphasize the
important areas of the different subject presented by the students.
3. The students will write their reflexive diary to provide their final feedback on the
material learned during the workshop.
Assessment:
1. Individual: The students will write their reflexive diary to summarize the
knowledge gained from the material presented during the workshop.
2. Group: Students will summarize the material learned during the workshop and will
identify the important areas for each subject.
3. Written: Oral: Students will present their final projects to the group and will
answer any questions presented by the facilitator of class members.
Lesson Wrap-Up
1. Individual: The facilitator will identify an accounting scenario and will ask the
students to identify the audit techniques necessary to evaluate the scenario
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presented. The facilitator can also present an accounting scenario in which the
student will need to identify the possible fraud that might occur and the methods to
identify the fraud and ways to eliminate or avoid the fraud.
2. Group: The Facilitator will divide the class in groups. Each group will prepare a
set of question related to the material learned in class and will ask another group to
answer the question. The group will earn points by answering the questions
correctly or by not getting a correct answer from another group when they ask their
own questions. The group with more points will win the competition.
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APÉNDICES/APPENDICES
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APPENDIX A
NATIONAL PROFICIENCY LEVELS FOR DIFFERENTIATED
INSTRUCTION
Retrieved from: WIDA Consortium http://www.wida.us/
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“Can Do” Listening Rubric
National Proficiency Levels Criteria
Starting
Identifies objects.
Names concrete objects.
Points to picture/object of the word heard.
Follows simple commands.
Repeats words or simple phrases.
Understands simple messages – gestures, pointing.
Emerging
Draws a picture.
Requires continuous repetition.
Follows verbal dictations.
Checks-off words that were heard.
Repeats information heard to determine comprehension.
Understands slow speech and multiple repetitions.
Developing Understands more details of spoken language.
Needs limited or no repetition and slow speech.
Understands basic academic vocabulary which is frequently used in class
discussions.
Understands class discussions with some difficulty.
Understands most of what was said.
Expanding Needs limited or no repetition at normal speed speech.
Understands academic vocabulary used in class discussions.
Understands class discussions with little difficulty.
Understands nearly everything said.
Bridging Needs no repetition at normal speed speech.
Understands elaborate academic vocabulary used in class discussions.
Understands class discussions with no difficulty.
Demonstrates a native-like English speaker’s understanding of what is said.
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“Can Do” Speaking Rubric
National Proficiency
Levels
Criteria
Starting Names concrete objects.
Responds a simple yes or no to questions.
Repeats words or simple phrases.
Uses one word commands.
Mispronounces words making it difficult to be understood.
Breaks speech into parts making comprehension difficult.
Uses limited or no vocabulary to support message.
Emerging Uses a few more words to respond to questions although grammatically incorrect.
Uses one-, two-, and multiple-word commands.
Uses verb tenses interchangeably.
Misuses words in daily speech.
Repeats spoken words or phrases to improve understanding due to pronunciation
flaws.
Uses grammar and word order incorrectly.
Uses vocabulary (emerging stage) to support oral messages.
Developing Responds using longer phrases/sentences.
Initiates and carries out conversations; however, there may be interruptions due to
thinking of the correct words to say.
Applies grammar and word order correctly most of the time.
Demonstrates correct use of basic academic vocabulary which is frequently used in
class discussions and/or oral assignments.
Speaks with some hesitation.
Uses vocabulary to support oral messages.
Speaks with less difficulty, but listener must pay close attention to pronunciation.
Expanding Responds using elaborate phrases/sentences.
Uses and interprets idiomatic expressions.
Converses more fluently in social settings.
Uses academic vocabulary frequently in class discussions.
Participates in class discussions using academic content with slight hesitation.
Misuse of grammar and word order seldom occurs and does not interrupt meaning.
Pronounces most words accurately and clearly.
Bridging Speaks fluently.
Uses elaborate academic vocabulary in all class discussions correctly.
Participates in class discussion using academic content without hesitation.
Uses appropriate vocabulary to support oral messages at all times.
Uses correct grammar and word all the time.
Speaks with native-like pronunciation and intonation.
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“Can Do” Reading Rubric
National
Proficiency
Levels
Criteria
Starting Lacks comprehension of a wide array of written material (not developed).
Lacks ability to interpret graphs, charts, tables, and forms in textbooks (not developed).
Struggles with use of pre-reading and reading skills (not developed).
Lacks ability to apply reading strategies in order to guess meanings of unfamiliar words from context (not developed).
Struggles with use of strategic reading skills (in order to plan his/her reading assignments, diagnose deficiencies, resolve
deficiencies independently or with the help of others, etc.) (not developed).
Emerging Improving comprehension (slowly emerging) of a wide array of written material (e.g., fictional and non-fictional texts that
bridge personal, professional and academic themes, news articles, short stories, short novels, etc.).
Demonstrates correct interpretation of basic graphs, charts, tables and forms in textbooks.
Applies limited pre-reading (e.g., activation of prior knowledge, semantic maps, etc.) and reading skills (e.g., skimming,
scanning, inferences, paragraph frames, DRA, SQ4R, etc.) (slowly emerging).
Struggles with ability to use limited reading strategies to guess meanings of unfamiliar words from context (e.g., definition,
restatement, examples, surrounding words, etc.).
Strives to understand (even when not successful) the relationship between ideas (e.g., time, logical order, comparison/contrast,
cause/effect), and reading patterns in order to identify literary genres (as listed above).
Applying successful reading skills (as listed above) are still emerging.
Developing Comprehends a wide array of written material (as listed above).
Interprets basic graphs, charts, tables and forms.
Applies correctly pre-reading and reading skills (as listed above).
Applies correct use of reading strategies to guess meanings of unfamiliar words from context (as listed above)-evidence of
emerging.
Understands the relationship between ideas (as listed above)-evidence of emerging..
Uses strategic reading skills (as listed above) that are evident.
Expanding Comprehends a wide array of level-appropriate written materials (as listed above) with mature accuracy.
Interprets increasingly complex graphs, charts, tables, and forms accurately.
Applies pre-reading and reading skills (as listed above) very strongly.
Applies strategies to guess meanings of unfamiliar words from context (as listed above) which is clearly evident.
Identifies signal words to understand the relationship between ideas (as listed above), and reading patterns to identify literary
genres (as listed above)- emerging strongly.
Understands the relationship between ideas (as listed above)-strongly evident.
Uses strategic reading skills (as listed above) with mature accuracy.
Bridging Comprehends various types and lengths of level appropriate written materials (as listed above)-fully developed.
Interprets complex graphs, charts, tables, and forms accurately.
Applies pre-reading and reading skills (as listed above)-fully developed.
Applies reading strategies to determine the meaning of unfamiliar words in a text (as listed above) with accuracy.
Understands the relationship between ideas (time, logical order, comparison/contrast, cause/effect).
Demonstrates fully developed strategic reading skills (as listed above).
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“Can Do” Writing Rubric
National
Proficiency
Levels
Criteria
Starting Lacks clear writing and focus.. Details are limited or unclear. There’s no clear distinction to what is important and what is supported.
Lacks engaging and drawing a conclusion. Paper simply starts and ends. Lack of transitions make it difficult to understand the paper.
Writes with limited use of vocabulary or specific words to transmit meaning of the essay. Misuse of parts of speech makes it difficult to
understand the writing.
Rambles- use of incomplete sentences that are too long to understand. Sentences follow a simple structure and or style.
Struggles with spelling, punctuation capitalization and other writing conventions. This makes it very difficult to understand the writing.
Lacks strategic writing skills (e. g., knowledge of the writing process; declarative, procedural and conditional knowledge; and strategies for inquiry, for
drafting [such as investigating genre, considering audience, and responding to purpose], and for product revision) that are clearly not developed.
Emerging Writes sentences that are still unclear there seems to be a guide to a focused topic; however, it may drift at times. There is an attempt in details to
support main idea. Reader can still feel confused.
Attempts to write an introduction and or conclusion. Use of transitions helps, but paper is in need of more details.
Struggles with some vocabulary terms that are used inappropriately. Greater command of the parts of speech is developing,.
but many words are still used incorrectly.
Attempts to create a style of sentence structure here and there; although, for the most part it sticks to one style.
Shows need of improving spelling, punctuation, capitalization, and other writing conventions. It is still difficult to read the writing; but there are
signs of improvement.
Demonstrates emerging strategic writing skills.
Developing Writes with an unclear focus. Writing appears to be on one topic, but shifts to another topic at times. Support of main idea is lacking. Reader is
left with unanswered questions.
Attempts to write a proper introduction and conclusion however, both are dull or unclear. Transitions help connect ideas although at times they
distract the flow.
Selects and uses words appropriately; however, they are not higher level and need more vigor.
Formulates well-written sentences; however, style and structure of sentences are repetitious.
Demonstrates control of spelling, punctuation, capitalization, and other writing conventions. However, the writing could read and sound better by
improving conventions.
Utilizes strategic writing skills properly (now evident).
Expanding Writes with a focus in mind; however, there is room for improvement. Needs more relevant details to support the main idea.
Some readers’ questions can be answered, while others are left with doubt.
Uses a proper introduction and conclusion, however, some improvement is needed. Needs to continue using transitional words are properly in order to
allow the proper flow of ideas.
Selects and uses vocabulary words that are much more livelier and appropriate. Some common wording can be improved.
Writes with a definite style, and sentence structure is “catchy” with few mistakes.
Demonstrates good control of spelling, punctuation, capitalization, and other writing conventions. Mistakes are few and nothing distracts from the
writing.
Applies mature strategic writing skills.
Bridging Writing is clear and focused on a narrowed topic. Details are relevant and accurate, and they support the main ideas. Reader’s questions are answered
Writing has a clear introduction that’s hooks the reader and conclusion that leaves a lasting impression. Use of transitions helps the reader to connect ideas. Reading flows and not dull.
Words used in the writing are specific and accurate. Vivid verbs and modifying words are present. Words used enhance the meaning of the writing.
There is a variety in length and structure of the sentences. The style of sentences varies on how they begin. Sentences create fluency and rhythm.
Excellent control of spelling, punctuation capitalization and other writing conventions.
Strategic writing skills are fully developed.
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APPENDIX B
THE WRITING PROCESS
SIX TRAIT ANALYTIC WRITING RUBRIC
Retrieved from:
http://www.azed.gov/standards-development-assessment/six-traits/
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APPENDIX B
THE WRITING PROCESS
SIX TRAIT ANALYTIC WRITING RUBRIC
Student’s name:__________________________________ Date:___________________
Facilitator:______________________Course: ________ Assignment:_______________
Instructions: This rubric will be used to evaluate written work done by the student in both
English and Spanish. Please refer to the trait that you are evaluating (i.e., Ideas and
Content, etc.). Select the criteria per level (6 = highest, 1 = lowest) that best reflect the
student’s writing ability. Refer to all the Appendix B sheets that describe, in detail, all the
writing traits that you are evaluating in order to complete this rubric properly.
Write an “X” in the box that applies for each criterion. Add the corresponding numbers
down and across to obtain the total. Divide by six to obtain the number of points for the
written work (maximum of six points per written work).
Criteria per Level
(From Highest to Lowest)
Writing Traits 6 5 4 3 2 1
1. Ideas and Content
2. Organization
3. Voice
4. Word Choice
5. Sentence Fluency
6. Conventions
TOTALS
Total:
___________
Number of
Points:
___________
Scoring Scale: (36 - 0)
Outstanding: 33-36 points = A
Very Good: 29-32 points = B
Satisfactory: 24-28 points =C
Fair: 19-23 points =D
Poor: 0-18 points = F
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Six Traits for Analytic Writing Rubrics
Trait #1: Idea and Content
Criteria per Level
6
The writing is exceptionally clear, focused and interesting. It holds the reader’s attention throughout. Main ideas stand
out and are developed by strong support and rich details suitable to audience and purpose. The writing is characterized
by:
• clarity, focus, and control,
• main idea(s) that stands out,
• supporting, relevant, carefully selected details; when appropriate, use of resources provides strong, accurate, credible
support,
• a thorough, balanced, in-depth explanation/ exploration of the topic; the writing makes connections and shares insights,
and
• content and selected details that are well suited to audience and purpose.
5
The writing is clear, focused and interesting. It holds the reader’s attention. Main ideas stand out and are developed by
supporting details suitable to audience and purpose. The writing is characterized by:
• clarity, focus, and control,
• main idea(s) that stands out,
• supporting, relevant, carefully selected details; when appropriate, use of resources provides strong, accurate, credible
support,
• a thorough, balanced explanation/exploration of the topic; the writing makes connections and shares insights, and
• content and selected details that are well-suited to audience and purpose.
4
The writing is clear and focused. The reader can easily understand the main ideas. Support is present, although it may be
limited or rather general. The writing is characterized by:
• an easily identifiable purpose,
• clear main idea(s),
• supporting details that are relevant, but may be overly general or limited in places; when appropriate, resources are used
to provide accurate support,
• a topic that is explored/explained, although developmental details may occasionally be out of balance with the main
idea(s); some connections and insights may be present, and
• content and selected details that are relevant, but perhaps not consistently well chosen for audience and purpose.
3
The reader can understand the main ideas, although they may be overly broad or simplistic, and the results may not be
effective. Supporting detail is often limited, insubstantial, overly general, or occasionally slightly off-topic. The writing is
characterized by:
• an easily identifiable purpose and main idea(s),
• predictable or overly-obvious main ideas or plot; conclusions or main points seem to echo observations heard
elsewhere,
• support that is attempted, but developmental details that are often limited in scope, uneven, somewhat off-topic,
predictable, or overly general,
• details that may not be well-grounded in credible resources; they may be based on clichés, stereotypes or questionable
sources of information, and
• difficulties when moving from general observations to specifics.
2
Main ideas and purpose are somewhat unclear or development is attempted but minimal. The writing is characterized by:
• a purpose and main idea(s) that may require extensive inferences by the reader,
• minimal development; insufficient details,
• irrelevant details that clutter the text, and
• extensive repetition of detail.
1 The writing lacks a central idea or purpose. The writing is characterized by:
• ideas that are extremely limited or simply unclear and
• attempts at development that are minimal or non-existent; the paper is too short to demonstrate the development of an
idea.
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Trait #2: Organization
Criteria per Level
6
The organization enhances the central idea(s) and its development. The order and structure are compelling and
move the reader through the text easily. The writing is characterized by:
• effective, perhaps creative, sequencing; the organizational structure fits the topic, and the writing is easy to
follow,
• a strong, inviting beginning that draws the reader in and a strong satisfying sense of resolution or closure,
• smooth, effective transitions among all elements (sentences, paragraphs, and ideas), and
• details that fit where placed.
5
The organization enhances the central idea(s) and its development. The order and structure are strong and
move the reader through the text. The writing is characterized by:
• effective sequencing; the organizational structure fits the topic, and the writing is easy to follow,
• an inviting beginning that draws the reader in and a satisfying sense of resolution or closure,
• smooth, effective transitions among all elements (sentences, paragraphs, and ideas), and
• details that fit where placed.
4
Organization is clear and coherent. Order and structure are present, but may seem formulaic. The writing is
characterized by:
• clear sequencing,
• an organization that may be predictable,
• a recognizable, developed beginning that may not be particularly inviting; a developed conclusion that may
lack subtlety,
• a body that is easy to follow with details that fit where placed,
• transitions that may be stilted or formulaic, and
• organization which helps the reader, despite some weaknesses.
3
An attempt has been made to organize the writing; however, the overall structure is inconsistent or skeletal.
The writing is characterized by:
• attempts at sequencing, but the order or the relationship among ideas may occasionally be unclear,
• a beginning and an ending which, although present, are either undeveloped or too obvious (e.g. “My topic
is...”, “These are all the reasons that…”),
• transitions that sometimes work. The same few transitional devices (e.g., coordinating conjunctions,
numbering, etc.) may be overused,
• a structure that is skeletal or too rigid,
• placement of details that may not always be effective, and
• organization which lapses in some places, but helps the reader in others.
2
The writing lacks a clear organizational structure. An occasional organizational device is discernible;
however, the writing is either difficult to follow and the reader has to reread substantial portions, or the piece
is simply too short to demonstrate organizational skills. The writing is characterized by:
• some attempts at sequencing, but the order or the relationship among ideas is frequently unclear,
• a missing or extremely undeveloped beginning, body, and/or ending,
• a lack of transitions, or when present, ineffective or overused,
• a lack of an effective organizational structure, and
• details that seem to be randomly placed, leaving the reader frequently confused.
1
The writing lacks coherence; organization seems haphazard and disjointed. Even after rereading, the reader
remains confused. The writing is characterized by:
• a lack of effective sequencing,
• a failure to provide an identifiable beginning, body and/or ending,
• a lack of transitions,
• pacing that is consistently awkward; the reader feels either mired down in trivia or rushed along too rapidly,
and
• a lack of organization which ultimately obscures or distorts the main point.
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Trait #3: Voice
Criteria per Level
6
The writer has chosen a voice appropriate for the topic, purpose and audience. The writer seems deeply
committed to the topic, and there is an exceptional sense of “writing to be read.” The writing is expressive,
engaging, or sincere. The writing is characterized by:
• an effective level of closeness to or distance from the audience (e.g., a narrative should have a strong
personal voice, while an expository piece may require extensive use of outside resources and a more
academic voice; nevertheless, both should be engaging, lively, or interesting; technical writing may require
greater distance),
• an exceptionally strong sense of audience; the writer seems to be aware of the reader and of how to
communicate the message most effectively; the reader may discern the writer behind the words and feel a
sense of interaction, and
• a sense that the topic has come to life; when appropriate, the writing may show originality, liveliness,
honesty, conviction, excitement, humor, or suspense.
5
The writer has chosen a voice appropriate for the topic, purpose, and audience. The writer seems committed to
the topic, and there is a sense of “writing to be read.” The writing is expressive, engaging or sincere. The
writing is characterized by:
• an appropriate level of closeness to or distance from the audience (e.g., a narrative should have a strong
personal voice while an expository piece may require extensive use of outside resources and a more academic
voice; nevertheless, both should be engaging, lively or interesting; technical writing may require greater
distance),
• a strong sense of audience; the writer seems to be aware of the reader and of how to communicate the
message most effectively; the reader may discern the writer behind the words and feel a sense of interaction,
and
• a sense that the topic has come to life; when appropriate, the writing may show originality, liveliness,
honesty, conviction, excitement, humor, or suspense.
4
A voice is present. The writer demonstrates commitment to the topic, and there may be a sense of “writing to
be read.” In places, the writing is expressive, engaging, or sincere. The writing is characterized by:
• a questionable or inconsistent level of closeness to or distance from the audience,
• a sense of audience; the writer seems to be aware of the reader but has not consistently employed an
appropriate voice; the reader may glimpse the writer behind the words and feel a sense of interaction in
places, and
• liveliness, sincerity, or humor when appropriate; however, at times the writing may be either inappropriately
casual or personal, or inappropriately formal and stiff.
3
The writer’s commitment to the topic seems inconsistent. A sense of the writer may emerge at times; however,
the voice is either inappropriately personal or inappropriately impersonal. The writing is characterized by:
• a limited sense of audience; the writer’s awareness of the reader is unclear,
• an occasional sense of the writer behind the words; however, the voice may shift or disappear a line or two
later and the writing become somewhat mechanical, and
• a limited ability to shift to a more objective voice when necessary.
2
The writing provides little sense of involvement or commitment. There is no evidence that the writer has
chosen a suitable voice. The writing is characterized by:
• little engagement of the writer; the writing tends to be largely flat, lifeless, stiff, or mechanical,
• a voice that is likely to be overly informal and personal,
• a lack of audience awareness; there is little sense of "writing to be read," and
• little or no hint of the writer behind the words. There is rarely a sense of interaction between reader and
writer.
1
The writing seems to lack a sense of involvement or commitment. The writing is characterized by:
• no engagement of the writer; the writing is flat and lifeless,
• a lack of audience awareness; there is no sense of “writing to be read,” and
• no hint of the writer behind the words. There is no sense of interaction between writer and reader; the writing
does not involve or engage the reader.
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Trait #4: Word Choice
Criteria per Level
6
Words convey the intended message in an exceptionally interesting, precise, and natural way appropriate to
audience and purpose. The writer employs a rich, broad range of words, which have been carefully chosen
and thoughtfully placed for impact. The writing is characterized by:
• accurate, strong, specific words; powerful words energize the writing,
• fresh, original expression; slang, if used, seems purposeful and is effective,
• vocabulary that is striking and varied, but that is natural and not overdone,
• ordinary words used in an unusual way, and
• words that evoke strong images; figurative language may be used.
5
Words convey the intended message in an interesting, precise, and natural way appropriate to audience and
purpose. The writer employs a broad range of words which have been carefully chosen and thoughtfully
placed for impact. The writing is characterized by:
• accurate, specific words; word choices energize the writing,
• fresh, vivid expression; slang, if used, seems purposeful and is effective,
• vocabulary that may be striking and varied, but that is natural and not overdone,
• ordinary words used in an unusual way, and
• words that evoke clear images; figurative language may be used.
4
Words effectively convey the intended message. The writer employs a variety of words that are functional
and appropriate to audience and purpose. The writing is characterized by:
• words that work but do not particularly energize the writing,
• expression that is functional; however, slang, if used, does not seem purposeful and is not particularly
effective,
• attempts at colorful language that may occasionally seem overdone,
• occasional overuse of technical language or jargon, and
• rare experiments with language; however, the writing may have some fine moments and generally avoids
clichés.
3
Language is quite ordinary, lacking interest, precision and variety, or may be inappropriate to audience and
purpose in places. The writer does not employ a variety of words, producing a sort of “generic” paper filled
with familiar words and phrases. The writing is characterized by:
• words that work, but that rarely capture the reader’s interest,
• expression that seems mundane and general; slang, if used, does not seem purposeful and is not effective,
• attempts at colorful language that seem overdone or forced,
• words that are accurate for the most part, although misused words may occasionally appear, technical
language or jargon may be overused or inappropriately used, and
• reliance on clichés and overused expressions.
2
Language is monotonous and/or misused, detracting from the meaning and impact. The writing is
characterized by:
• words that are colorless, flat or imprecise,
• monotonous repetition or overwhelming reliance on worn expressions that repeatedly distract from the
message, and
• images that are fuzzy or absent altogether.
1
The writing shows an extremely limited vocabulary or is so filled with misuses of words that the meaning is
obscured. Only the most general kind of message is communicated because of vague or imprecise language.
The writing is characterized by:
• general, vague words that fail to communicate,
• an extremely limited range of words, and
• words that simply do not fit the text; they seem imprecise, inadequate, or just plain wrong.
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Trait #5: Sentence Fluency
Criteria per Level
6
The writing has an effective flow and rhythm. Sentences show a high degree of craftsmanship, with
consistently strong and varied structure that makes expressive oral reading easy and enjoyable. The writing is
characterized by:
• a natural, fluent sound; it glides along with one sentence flowing effortlessly into the next,
• extensive variation in sentence structure, length, and beginnings that add interest to the text,
• sentence structure that enhances meaning by drawing attention to key ideas or reinforcing relationships
among ideas,
• varied sentence patterns that create an effective combination of power and grace,
• strong control over sentence structure; fragments, if used at all, work well, and
• stylistic control; dialogue, if used, sounds natural.
5
The writing has an easy flow and rhythm. Sentences are carefully crafted, with strong and varied structure
that makes expressive oral reading easy and enjoyable. The writing is characterized by:
• a natural, fluent sound; it glides along with one sentence flowing into the next,
• variation in sentence structure, length, and beginnings that add interest to the text,
• sentence structure that enhances meaning,
• control over sentence structure; fragments, if used at all, work well, and
• stylistic control; dialogue, if used sounds natural.
4
The writing flows; however, connections between phrases or sentences may be less than fluid. Sentence
patterns are somewhat varied, contributing to ease in oral reading. The writing is characterized by:
• a natural sound; the reader can move easily through the piece, although it may lack a certain rhythm and
grace,
• some repeated patterns of sentence structure, length, and beginnings that may detract somewhat from
overall impact,
• strong control over simple sentence structures, but variable control over more complex sentences;
fragments, if present, are usually effective, and
• occasional lapses in stylistic control; dialogue, if used, sounds natural for the most part, but may at times
sound stilted or unnatural.
3
The writing tends to be mechanical rather than fluid. Occasional awkward constructions may force the reader
to slow down or reread. The writing is characterized by:
• some passages that invite fluid oral reading; however, others do not,
• some variety in sentences structure, length, and beginnings, although the writer falls into repetitive sentence
patterns,
• good control over simple sentence structures, but little control over more complex sentences; fragments, if
present, may not be effective,
• sentences which, although functional, lack energy, and
• lapses in stylistic control; dialogue, if used, may sound stilted or unnatural.
2
The writing tends to be either choppy or rambling. Awkward constructions often force the reader to slow
down or reread. The writing is characterized by:
• significant portions of the text that are difficult to follow or read aloud,
• sentence patterns that are monotonous (e.g., subject-verb or subject-verb-object), and
• a significant number of awkward, choppy, or rambling constructions.
1
The writing is difficult to follow or to read aloud. Sentences tend to be incomplete, rambling, or very
awkward. The writing is characterized by:
• text that does not invite—and may not even permit—smooth oral reading,
• confusing word order that is often jarring and irregular,
• sentence structure that frequently obscures meaning, and
• sentences that are disjointed, confusing, or rambling.
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Trait #6: Conventions
Criteria per Level
6
The writing demonstrates exceptionally strong control of standard writing conventions (e.g., punctuation, spelling, capitalization, paragraph breaks, grammar and usage) and uses them effectively to enhance communication. Errors are so few and so minor that the
reader can easily skim right over them unless specifically searching for them. The writing is characterized by:
• strong control of conventions; manipulation of conventions may occur for stylistic effect, • strong, effective use of punctuation that guides the reader through the text,
• correct spelling, even of more difficult words,
• paragraph breaks that reinforce the organizational structure, • correct grammar and usage that contribute to clarity and style.
• skill in using a wide range of conventions in a sufficiently long and complex piece, and
• little or no need for editing.
5
The writing demonstrates strong control of standard writing conventions (e.g., punctuation, spelling, capitalization, paragraph breaks,
grammar and usage) and uses them effectively to enhance communication. Errors are so few and so minor that they do not impede
readability. The writing is characterized by: • strong control of conventions,
• effective use of punctuation that guides the reader through the text,
• correct spelling, even of more difficult words, • paragraph breaks that reinforce the organizational structure,
• correct capitalization; errors, if any, are minor,
• correct grammar and usage that contribute to clarity and style, • skill in using a wide range of conventions in a sufficiently long and complex piece, and
• little need for editing.
4
The writing demonstrates control of standard writing conventions (e.g., punctuation, spelling, capitalization, paragraph breaks, grammar and usage). Minor errors, while perhaps noticeable, do not impede readability. The writing is characterized by:
• control over conventions used, although a wide range is not demonstrated,
• correct end-of-sentence punctuation, internal punctuation may sometimes be incorrect, • spelling that is usually correct, especially on common words,
• basically sound paragraph breaks that reinforce the organizational structure,
• correct capitalization; errors, if any, are minor, • occasional lapses in correct grammar and usage; problems are not severe enough to distort meaning or confuse the reader, and
• moderate need for editing.
3
The writing demonstrates limited control of standard writing conventions (e.g., punctuation, spelling, capitalization, paragraph breaks,
grammar and usage). Errors begin to impede readability. The writing is characterized by: • some control over basic conventions; the text may be too simple to reveal mastery,
• end-of-sentence punctuation that is usually correct; however, internal punctuation contains frequent errors,
• spelling errors that distract the reader; misspelling of common words occurs, • paragraphs that sometimes run together or begin at ineffective places,
• capitalization errors,
• errors in grammar and usage that do not block meaning but do distract the reader, and • significant need for editing.
2
The writing demonstrates little control of standard writing conventions. Frequent, significant errors impede readability. The writing is
characterized by: • little control over basic conventions,
• many end-of-sentence punctuation errors; internal punctuation contains frequent errors,
• spelling errors that frequently distract the reader; misspelling of common words often occurs, • paragraphs that often run together or begin in ineffective places,
• capitalization that is inconsistent or often incorrect,
• errors in grammar and usage that interfere with readability and meaning, and • substantial need for editing.
1
Numerous errors in usage, spelling, capitalization, and punctuation repeatedly distract the reader and make the text difficult to read. In
fact, the severity and frequency of errors are so overwhelming that the reader finds it difficult to focus on the message and must reread for meaning. The writing is characterized by:
• very limited skill in using conventions,
• basic punctuation (including end-of-sentence punctuation) that tends to be omitted, haphazard, or incorrect, • frequent spelling errors that significantly impair readability,
• paragraph breaks that may be highly irregular or so frequent (every sentence) that they bear no relation to the organization of the text,
• capitalization that appears to be random, and • a need for extensive editing.
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APÉNDICE C/APPENDIX C
INFORMACIÓN ACERCA DEL LABORATORIO DE IDIOMAS
Y EL E-LAB
LANGUAGE LAB AND E-LAB INFORMATION
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Información acerca del Laboratorio de Idiomas y el E-Lab
El Laboratorio de Idiomas y el E-Lab están diseñados para ayudar a los estudiantes a
desarrollar sus habilidades lingüísticas en inglés y en español y a lograr los objetivos de
aprendizaje a lo largo de su carrera. Ambos cuentan con una amplia variedad de ejercicios
visuales y auditivos en línea, recursos de investigación y actividades de escritura guiada,
que les permiten a los alumnos mejorar sus habilidades de comprensión auditiva y de
lectura, pronunciación, desarrollo de vocabulario, gramática y escritura.
El Laboratorio de Idiomas también ofrece un paquete de 140 páginas web de English for
Speakers of Other Languages (ESOL, por sus siglas en inglés: Inglés para hablantes de
otros idiomas) que han sido seleccionadas cuidadosamente. Así también, cuenta con otras
páginas electrónicas en español, con el fin de satisfacer las necesidades de los estudiantes.
Además, el Laboratorio de Idiomas y el E-Lab cuentan con otros programas informáticos
que fomentan el aprendizaje del idioma y del contenido académico, tales como Tell Me
More, NetTutor y Wimba Voice.
Tell Me More es un sistema eficaz para el aprendizaje de inglés y español, que les permite
a los estudiantes reforzar sus destrezas y además cumplir con las horas de laboratorio
requeridas en sus clases. Para poder usar este programa, los estudiantes necesitan tener
Internet, el navegador Internet Explorer y acceso a la plataforma Blackboard.
El sistema inicialmente evaluará el nivel de conocimiento de los estudiantes y creará un
programa de aprendizaje adaptado a las especificidades de lenguaje de cada uno, lo que
permitirá medir el progreso individual. Los estudiantes podrán mejorar su pronunciación,
gramática y destrezas auditivas desde el nivel de principiante hasta el nivel avanzado con
dos perfiles diferentes: lenguaje de comunicación y lenguaje de negocios.
NetTutor es un servicio de tutoría en línea, que cuenta con tutoría en directo para materias
cuánticas y de computación (tiene horarios fijos). En los cursos en los que no se ofrece
tutoría en directo, los estudiantes pueden publicar sus dudas, las cuales se contestarán en un
lapso de 72 horas. El sistema también cuenta con un banco de preguntas y respuestas
frecuentes, que está disponible 24 horas al día, los 7 días de la semana. NetTutor puede
accederse remotamente, siempre y cuando cuente con conexión a Internet. Este servicio
ofrece tutorías en las siguientes materias:
Inglés (disponible para todos los cursos)
Español (disponible para todos los cursos)
Estadísticas (el estudiante debe estar matriculado en el curso)
Matemáticas (el estudiante debe estar matriculado en el curso)
Contabilidad (el estudiante debe estar matriculado en el curso)
Sistemas de información computarizada (el estudiante debe estar matriculado en el
curso).
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Wimba Voice es una herramienta electrónica que promueve el uso de la voz en línea
durante el desarrollo del material académico y permite a su vez la interacción entre los
estudiantes y el facilitador. Los estudiantes usarán Wimba Voice para participar en los
foros de discusión oral en línea, preparar presentaciones orales, enviar mensajes de voz y
cumplir con otras asignaciones. El programa cuenta con cinco funciones:
Voice Authoring: permite grabar y escuchar contenido oral en páginas web.
Voice Discussion Board: puede publicar y escuchar mensajes orales en un foro de
discusión en línea.
Voice Presentation: posibilita la presentación del contenido de páginas
electrónicas con mensajes de voz.
Voice E-mail: sirve para enviar correos electrónicos con mensajes de voz.
Voice Podcaster: facilita la creación y distribución de mensajes orales para los
participantes.
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Language Lab and E-Lab Information
The Language Lab and E-Lab are designed to help students strengthen their linguistic skills
in English and Spanish and to fulfill the content objectives of the course. Both labs count
on a wide variety of visual and auditory on-line exercises, Internet-based research, and
guided writing activities, that allow students to improve their listening and reading
comprehension skills, pronunciation, vocabulary building, grammar, and writing.
The Language Lab also offers a package of 140 carefully selected English for Speakers of
Other Languages (ESOL) Web sites, as well as other Spanish Web pages designed to meet
the students’ needs. Additionally, the Language Lab and E-Lab provide other software,
such as Tell Me More, NetTutor and Wimba Voice, that promote language and academic
content learning.
Tell Me More is an effective system for English and Spanish learning that allows students
to strengthen their skills and fulfill the language lab hours required in each class. Students
must have Internet connection, Internet Explorer browser, and access to Blackboard to be
able to use this program.
The system will initially assess students’ knowledge and create a learning path specifically
tailored to each student’s needs, thus allowing facilitators to measure every student’s
progress. Students will be able to improve pronunciation, grammar and listening skills
from beginner to advanced levels with two different profiles: everyday language and
business oriented language.
NetTutor is an online tutoring service, which provides live tutoring for numerical and
computer classes (scheduled hours apply). Students can post their questions for classes
which do not offer live tutoring. These will be answered within 72 hours. The system also
has a “Frequently Asked Questions” section available 24/7. NetTutor can be accessed
remotely with an Internet connection. This service offers tutoring for the following
subjects:
English (available for all courses),
Spanish (available for all courses),
Statistics (student must be enrolled in the course),
Mathematics (student must be enrolled in the course),
Accounting (student must be enrolled in the course), and
Computer Information Systems (student must be enrolled in the course).
ACCO 307 Advanced Auditing 85
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Wimba Voice is an electronic tool that promotes the use of voice online during the
development of the academic content and allows interaction between the students and the
facilitator. Students will use Wimba Voice to create voice posts for online discussion
boards, prepare voice presentations, send voice e-mails, and complete other assignments.
The Wimba Voice program allows the following five functions:
Voice Authoring: record and listen to voice content on webpages.
Voice Discussion Board: post and listen to voice messages on discussion boards.
Voice Presentation: present web content with voice messages.
Voice E-mail: send voice messages via e-mail.
Voice Podcaster: create and distribute voice messages to participants.
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APÉNDICE D/APPENDIX D
LANGUAGE LAB/E-LAB DOCUMENTATION
Each student will complete the following forms and give it to the facilitator to be included
as part of the assessment criteria for the class.
Ana G. Méndez University System
Language Lab/E-Lab
Attendance Log
Student’s Name: _______________________________________________________
Student’s ID Number: _____________________
Course Requiring Lab Hours (e.g. ENGL 050, MANA 501): ___________________
Facilitator’s Name: _____________________________________________________
Semester: ___________________ PT: _____________________
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Language Lab/E-Lab Documentation
Each student should complete this form and submit it weekly to the facilitator as part of the
class evaluation.
AREAS OF
IMPROVEMENT
AND/OR
SUGGESTED BY
FACILITATOR
DATE ELECTRONIC
RESOURCES
USED AND
TASKS
COMPLETED
AGM
CLASSROOM
LAB. (L)
OFF-CAMPUS
PRACTICE (O)
STAFF/FACULTY
SIGNATURE
Tell Me More
NetTutor
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Wimba Voice
Internet-Based
Research
(Virtual
Library)
English
and/or
Spanish
Websites
Activities
Total number of hours: _______
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APPENDIX E: PARAGRAPH CONSTRUCTION RUBRIC
Evaluation Areas SCORE: GRADE**:
3 Points Each 2 Points Each 1 Point Each
Topic Sentence Topic sentence is clear as it
relates to the assigned topic,
and it is correctly placed as
the first sentence.
Topic sentence is either
unclear as to the assigned
topic, or it is incorrectly
placed.
There is no evident topic
sentence. It is unrelated
to the assigned topic,
and/or it is incorrectly
placed.
Explanation of Topic
Sentence (Supporting Ideas)
There are three sentences
explaining the topic sentence
related to the assigned topic.
There are only two sentences
explaining the topic sentence,
or the explanation is too
general.
There is only one or no
sentence explaining the
topic sentence related to
the assigned topic.
Evidence for Topic Sentence
(Elaborating Details)
Evidence for all three
explanation sentences related
to the assigned topic is
provided.
Evidence for two explanation
sentences related to the
assigned topic is provided, or
evidence is too general.
There is no specificity.
Only one or no evidence
sentence related to the
assigned topic is
provided.
Conclusion Sentence Conclusion sentence
rephrases the topic sentence
related to the assigned topic,
and it explains its
importance.
Conclusion sentence
rephrases the topic sentence,
but it doesn’t explain its
importance.
There is no conclusion
sentence, or conclusion
sentence is unrelated to
the topic.
Fragments and Run-on
Sentences
There are no fragments or
run-on sentences.
There is one fragment or run-
on sentence.
There are two or more
fragments or run-on
sentences.
Use of Transition Words*
Transition words are used
effectively throughout the
written work.
Transitions are used
throughout, but one transition
word is used incorrectly. It is
missing one or two transition
words.
Transition words are not
used, are all incorrectly
used, or five or more
transitions are missing.
Grammar Paragraph has no errors in
punctuation, capitalization
and spelling, use of verb
tenses, word agreement, or in
the use of personal pronouns.
Paragraph has two errors in
punctuation, capitalization
and spelling, use of verb
tenses, word agreement, or in
the use of personal pronouns.
Paragraph has more than
three errors in
punctuation,
capitalization and
spelling, use of verb
tenses, word agreement,
or use of personal
pronouns that make
understanding difficult.
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*What are transitions words and how they are used in effective writing? Transition words: are phrases or words used
to connect one idea to the next; are used by the writer to help the reader progress from one significant idea to the next;
show the relationship within a paragraph (or within a sentence) between the main idea and the support the writer gives
for those ideas. Different transition words have different functions. Refer to:
(https://www.msu.edu/user/jdowell/135/transw.html).
GRADE BASED ON SCORES:
A: All Green B: 20 Points (Green/Yellow) C: All Yellow Scores
D: 13 Points (Yellow/Red) F: All Red Scores
Add the number of points obtained in each evaluation area to obtain the total. Divide
by seven to obtain the number of points for the paragraph (maximum of three points
per paragraph).
Legible
Marginally Legible Not legible
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APÉNDICE F
MATRIZ VALORATIVA PARA EVALUAR EL ENSAYO
Nombre del estudiante:____________________________________________________
Fecha: _____________________________ Tema: _____________________________
Escriba una “X” en el encasillado que aplica a cada criterio. Para obtener el total, sume los
números correspondientes hacia abajo y luego hacia el lado. Después, divida entre cinco
para obtener el número de puntos para el ensayo (máximo de diez puntos por ensayo).
Criterios 5
Excelente
4
Muy
bueno
3
Bueno
2
Promedio
1
Deficiente
Contenido
Propósito: El
propósito o argumento
central del escritor es
evidente al lector.
Contenido: La
presentación de
información relevante
y legítima apoya el
propósito o argumento
central claramente y
demuestra un análisis
profundo de un tema
significativo. El lector
adquiere percepciones
importantes.
Organización: Las
ideas están
organizadas de manera
lógica para apoyar el
propósito o
argumento; fluyen
fácilmente entre sí y
están claramente
vinculadas. El lector
sigue el razonamiento
con facilidad.
Cautiva al lector y
mantiene su interés a
través del trabajo.
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Pensamiento crítico:
Critica el contexto del
discurso académico en
términos de las
suposiciones del
estudiante; integra
diferentes maneras
epistemológicas y
disciplinarias de saber
e incluye evidencia de
autorreflexión y
autoevaluación.
Formula conclusiones
basadas en lo
investigado.
Demuestra que
entiende las ideas
significativas para
alcanzar
organizadamente un
nivel alto de
comprensión.
Lenguaje
Demuestra dominio
del idioma del taller,
incluyendo el
vocabulario
académico, la sintaxis
y el flujo de ideas.
Usa correctamente la
ortografía, puntuación,
y el estilo APA.
Emplea un nivel de
formalidad del idioma
que es apropiado para
el tipo de documento.
Totales
(70 % para
contenido y 30 %
para lenguaje)
Total:
________
Puntos
para el
ensayo:
________
Firma del facilitador: _____________________________________
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APPENDIX F
RUBRIC TO EVALUATE ESSAY
Student’s name: _________________________________________________________
Date: _____________________________ Topic: _____________________________
Write an “X” in the box that applies for each criterion. Add the corresponding numbers
down and across to obtain the total. Divide by five to obtain the number of points for the
essay (maximum of ten points per essay).
Criteria 5
Excellent
4
Very Good
3
Good
2
Average
1
Poor
Content
Purpose: Writer's
central purpose or
argument is readily
apparent to the reader.
Content: Presentation
of relevant and
legitimate information
clearly supports a
central purpose or
argument and shows a
thoughtful, in-depth
analysis of a
significant topic.
Reader gains
important insights.
Organization: Ideas
are arranged in a
logical order to
support the purpose or
argument; they flow
smoothly from one to
another and are clearly
linked to each other.
Reader can easily
follow the line of
reasoning.
Writing is compelling;
it hooks the reader and
sustains interest
throughout.
Critical Thinking:
Critiques context of
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the scholarly discourse
in terms of the
student’s assumptions.
integrates different
disciplinary and
epistemological ways
of knowing and
includes evidence of
reflection and self-
assessment.
Draws conclusions
based on research-
based facts.
Demonstrates a
comprehensive grasp
of significant ideas to
reach a higher level of
understanding in an
organized manner.
Language
Demonstrates a
command of the
language of the
workshop, including
academic vocabulary,
syntax and flow of
ideas.
Uses spelling,
punctuation, and APA
style correctly.
Uses a level of
formality of language
that is appropriate for
the nature of the
document.
Totals
(70% for content and
30% for language)
Total:
________
Points for
the essay:
________
Facilitator’s signature: _____________________________________
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APÉNDICE G
MATRIZ VALORATIVA PARA EVALUAR LA PARTICIPACIÓN EN CLASE
Nombre del estudiante: ________________________ Fecha: ___________________
Número de taller: ________
0 – NO CUMPLIÓ 1 – DEBE MEJORAR 2 - PROMEDIO 3 - BUENO
4 – MUY BUENO 5 – EXCELENTE
Escriba una “X” en el encasillado que aplica a cada criterio. Para obtener el total, sume los
números correspondientes hacia abajo y luego hacia el lado. Después, divida entre cinco
para obtener el número de puntos para la participación en el taller (máximo de diez puntos
por taller).
CRITERIOS 5 4 3 2 1 0
Contenido
1. Participa activamente en todas las
actividades de la clase, incluyendo
Wimba y el foro de discusión.
2. Demuestra iniciativa y creatividad
en las actividades de la clase.
3. Evidencia su interés en las
discusiones que se presentan en la
clase y expresa comentarios
pertinentes por escrito y oralmente
de manera oportuna.
4. Publica oportunamente el trabajo
asignado, dando tiempo suficiente
para recibir retroalimentación.
5. Contribuye a la clase con material e
información adicional.
6. Demuestra atención y apertura a las
opiniones y argumentos de sus
compañeros.
7. Respeta las preguntas y
planteamientos de los compañeros.
Lenguaje
8. Contribuye frecuentemente a las
discusiones en clase y utiliza el
idioma del taller correctamente.
9. Contesta preguntas del facilitador y
de los compañeros y utiliza el
ACCO 307 Advanced Auditing 96
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idioma del taller correctamente.
10. Formula preguntas pertinentes al
tema de la clase y utiliza el idioma
del taller correctamente.
Totales
(70 % para contenido y 30 % para
lenguaje)
Total: __________
Puntos para la
participación en
el taller:
__________
Firma del facilitador: ____________________________________________
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APPENDIX G
RUBRIC TO EVALUATE CLASS PARTICIPATION
Student’s name: ________________________ Date: ________________________
Workshop number: ____________________________
0 - NOT EVIDENT 1 - POOR 2 - AVERAGE 3 - GOOD 4 - VERY GOOD
5 - EXCELLENT
Write an “X” in the box that applies for each criterion. Add the corresponding numbers
down and across to obtain the total. Divide by five to obtain the number of points for
participation in the workshop (maximum of ten points per workshop).
CRITERIA 0 1 2 3 4 5
Content
1. Participates actively in all class
activities, including Wimba and the
Discussion Board.
2. Demonstrates initiative and creativity
in class activities.
3. Demonstrates interest in class
discussions by posting relevant
written and oral comments in a
timely manner.
4. Uploads required work in a timely
manner, allowing for sufficient time
for feedback.
5. Contributes to class with additional
material and information.
6. Demonstrates attention and empathy
towards classmates’ opinions and
contributions.
7. Respects questions and expositions
from classmates.
Language
8. Contributes frequently to class
discussions using the language of the
workshop correctly.
9. Answers questions made by the
facilitator and classmates using the
language of the workshop correctly.
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10. Formulates questions pertinent to the
class topic using the language of the
workshop correctly.
Totals
(70% for content and 30% for
language)
Total:
_____________
Points for
participation in
the workshop:
_____________
Facilitator’s signature: __________________________________________
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APÉNDICE H
MATRIZ VALORATIVA PARA EVALUAR LA PRESENTACIÓN ORAL
INDIVIDUAL/GRUPAL Y LA PRESENTACIÓN AUDIOVISUAL
Nombre del estudiante: ___________________________ Fecha: ___________________
Tema: ___________________________________
Escriba el número de puntos recibido para cada criterio en la columna de PUNTUACIÓN.
Sumas los puntos para obtener el total y divida entre cinco para obtener el número de
puntos para la presentación (máximo de veinte puntos por presentación). Provea
retroalimentación en la columna de COMENTARIOS.
Criterios Puntos de
Valor
Puntuación Comentarios
Contenido
Presenta eficazmente la
introducción del tema e identifica
los objetivos, los principios y las
ideas que contiene la presentación
oral/audiovisual.
10
La presentación está organizada
coherentemente y se puede seguir
con facilidad; la presentación
proyecta los conceptos de manera
comprensible y refleja un enfoque
claro y consistente.
10
Demuestra dominio del tema o
material explicando el contenido
apropiadamente sin cometer
errores.
10
Las ideas y argumentos de la
presentación oral/audiovisual se
apoyan en las ideas y los
argumentos presentados o
discutidos en clase.
10
Captura la atención y el interés de
la audiencia y promueve su
participación, si aplica.
10
Demuestra un entendimiento claro
de las ideas significativas y
proyecta un nivel alto de
comprensión.
10
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La tipografía y el diseño gráfico
cumplen eficazmente con su
propósito y son apropiados para la
audiencia.
10
Lenguaje
Demuestra destrezas lingüísticas
en el idioma del taller por escrito y
oralmente, incluyendo la sintaxis y
el flujo de ideas.
10
Aplica el vocabulario académico
de manera eficaz y correcta para
transmitir el mensaje.
10
Usa la gramática de manera
apropiada y corrrecta; el texto no
tiene errores.
10
Totales
(70 % para contenido y 30 %
para lenguaje)
Total:
______________
Puntos para la
presentación:
_____________
Firma del facilitador: ____________________________________________
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APPENDIX H
RUBRIC TO EVALUATE INDIVIDUAL/GROUP ORAL PRESENTATION AND
AUDIOVISUAL PRESENTATION
Student’s name: _______________________________ Date: ___________________
Topic: ___________________________________
Write the score received for each criterion in the SCORE column. Add the student’s scores
down to obtain the total and divide by five to obtain the number of points for the
presentation (maximum of twenty points per presentation). Provide feedback in the
COMMENTS column.
Criteria Value Points Score Comments
Content
Presents an effective introduction
to the theme identifying the
objectives, ideas and principles
that are included in the
oral/audiovisual presentation.
10
Presentation is organized and
coherent and can be easily
followed; presentation projects
the concepts in a comprehensible
manner and reflects a clear and
consistent focus.
10
Demonstrates mastery of the
theme or subject of discussion
and properly explains the content
without incurring in errors.
10
Ideas and arguments of the
oral/audiovisual presentation are
well-supported by the resources
presented or discussed in class.
10
Captures the attention and interest
of the audience and promotes
their participation, if applicable.
10
Demonstrates a clear
understanding of significant ideas
and projects a high level of
understanding.
10
Text and visual design effectively
fulfill their purpose and are
appropriate for the audience.
10
Language
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Demonstrates linguistic oral and
written skills in the language of
the workshop, including syntax
and flow of ideas.
10
Applies academic vocabulary
effectively and correctly to
convey the message.
10
Uses appropriate and correct
grammar; text is free of errors.
10
Totals
(70% for content and 30% for
language)
Total:
____________
Points for the
presentation:
____________
Facilitator’s signature: ____________________________________________
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APÉNDICE I
AUTORREFLEXIÓN
Nombre del estudiante ______________________ Fecha _____________________
Instrucciones: Complete la(s) pregunta(s) que determine el facilitador usando palabras,
oraciones, dibujos o historias. El facilitador puede elegir otros temas para que complete la
autorreflexión. Sea honesto y apunte ideas que sean importantes y significantes para usted.
Cada autorreflexión se evaluará en términos de su realización y tendrá un valor de diez
puntos por autorreflexión.
1. ¿Qué conocimiento previo traje a la clase esta semana?
2. ¿Cuáles eran mis expectativas para esta semana? ¿Las cumplí?
3. ¿Cuál fue mi mayor logro esta semana, cómo lo aplicaré a mi vida personal o
trabajo?
4. ¿Cuál fue mi mayor reto esta semana, qué pasos tomé o tomaré para superarlo?
5. ¿Cuál es la prioridad # 1 que deseo realizar antes del próximo taller, cómo lo
lograré?
6. ¿Cuáles fueron algunos conceptos, factores e ideas que yo descubrí/aprendí esta
semana? Recuerde que tal vez esté familiarizado con el concepto; trate de escribir
algo nuevo sobre el mismo.
7. ¿En qué área específica necesito ayuda, qué puedo hacer para ayudarme a mí
mismo?
8. ¿Alcancé mis metas esta semana? Si es así, ¿qué hice específicamente para
ayudarme? Si no, ¿qué puedo hacer para mejorar este aspecto, qué haré de manera
diferente la próxima vez?
9. ¿Qué hice específicamente para contribuir al aprendizaje de mis compañeros esta
semana? ¿Qué aprendí de ellos?
10. ¿Sobre qué quiero aprender más y por qué?
11. ¿Cómo crecí, mejoré y me desarrollé esta semana? Sea específico; explique cómo
aplicará esto a su vida personal o profesional.
ACCO 307 Advanced Auditing 104
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APPENDIX I
SELF-REFLECTION
Directions: Complete the question/questions below determined by the facilitator using
words, sentences, pictures, or stories. The facilitator may specify other topics. Be honest
and record ideas that are important and meaningful to you. Self-reflections will be
evaluated for completion and will have a value of ten points per self-reflection.
1. What prior knowledge did I bring to the class this week?
2. What were my expectations for this week? Were they fulfilled?
3. What was my greatest accomplishment this week, and how will I apply it in my
personal life or place of work?
4. What was my greatest challenge this week, and what steps did I take or will take to
overcome it?
5. What is the #1 priority that I need to accomplish before the next workshop, and how
will I achieve it?
6. What were some important concepts, factors and ideas that I discovered/learned this
week? Remember that you may have already heard or known about the concept
before; if so, try to write something new about it.
7. In what specific area do I still need help, and what can I do to help myself?
8. Did I reach my goals for this week? If so, what did I specifically do to help myself?
If not, what can I do to improve, and what will I do differently next time?
9. What did I do specifically to contribute to my peers’ learning this week? What did
I learn from them?
10. What do I want to learn more about and why?
11. How did I grow, improve, and develop myself this week? Be specific. Explain
how you will apply this to your personal or work life.
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APÉNDICE J
MATRIZ VALORATIVA PARA EVALUAR DEMOSTRACIONES
Y JUEGOS DE ROL
Nombre del estudiante/grupo:
_________________________________________________________________________
Tema: ____________________________________________ Fecha: ____________
Escriba el número de puntos recibido para cada criterio en la columna de PUNTUACIÓN.
Sumas los puntos para obtener el total y divida entre cinco para obtener el número de
puntos para la presentación (máximo de veinte puntos por presentación). Provea
retroalimentación an la columna de COMENTARIOS.
Criterios Puntos de
valor
Puntuación Comentarios
Contenido
Introduce los objetivos eficaz y claramente
y proyecta los conceptos de manera
comprensible, a través de la demostración,
el modelaje o juegos de rol.
10
Captura y mantiene la atención e interés del
aprendiz del lenguaje inglés (ELL) al
introducir la lección y a lo largo de la
demostración.
10
Presenta la lección organizada, lógica y
coherentemente de manera que el ELL
puede entenderla con fácilidad.
10
Demuestra dominio del tema o material y
evidencia que comprende el contenido sin
cometer errores; se presenta relajado, bien
preparado, seguro de sí mismo y no
consulta sus apuntes.
10
Los ELLs son el centro de la lección; la
interacción entre los estudiantes y los
estudiantes y el maestro es significativa y
eficaz durante toda la demostración; las
actividades comunicativas que se
evidencian en la lección son auténticas,
pertinentes y eficaces.
10
Implementa estrategias y procedimientos
significativos de asesoramiento, apropiados
para el grado y la edad y basados en las
10
ACCO 307 Advanced Auditing 106
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tareas.
Demuestra eficazmente proyección
personal, postura corporal y técnicas de
manejo de la clase que mantienen a los
estudiantes concentrados en sus tareas todo
el tiempo.
10
Usa medios audiovisuales y tecnológicos
correcta y eficazmente durante la
demostración.
Lenguaje
Demuestra habilidades lingüísticas en el
idioma del taller, incluyendo el vocabulario,
la sintaxis y el flujo de ideas; aplica el
vocabulario académico eficaz y
correctamente para transmitir el mensaje.
10
Usa la pronunciación y entonación
apropiada y proyecta su voz de manera
eficaz.
10
Usa la gramática apropiada y
correctamente.
10
Totales
(70 % para contenido y 30 % para
lenguaje)
Total:
_____________
Puntos por
demostración/
juegos de rol:
_____________
Firma del facilitador: ____________________________________
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November 2013
APPENDIX J
RUBRIC TO EVALUATE DEMONSTRATIONS/ROLE PLAYS
Student/Group’s name:
____________________________________________________
Topic: ____________________________________________ Date: ____________
Write the score received for each criterion in the SCORE column. Add the student’s
scores down to obtain the total and divide by five to obtain the number of points for the
presentation (maximum of twenty points per presentation). Provide feedback in the
COMMENTS column.
Criteria Value
Points
Score Comments
Content
Introduces the objectives clearly and
effectively; demonstration, modeling, or
role playing projects the concepts in a
comprehensible manner.
10
Captures the attention and interest of the
English Language Learner (ELL) at the
introduction of the lesson and maintains it
throughout the duration of the lesson.
10
Presents the lesson in an organized, logical,
and coherent manner that can be easily
understood by the ELL.
10
Demonstrates mastery of the theme or
subject of discussion by effectively
demonstrating knowledge of content
without incurring in errors; appears relaxed,
well-prepared, self-confident, and does not
refer to notes.
10
ELLs are the center of the lesson;
interaction among students and between
students and teacher is meaningful and
effective at all times during the lesson;
communicative activities demonstrated in
the lesson are authentic, relevant, and
effective.
10
Implements meaningful, grade and age-
appropriate strategies and task-based
10
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assessment procedures.
Demonstrates effective personal projection,
corporal posture, and effective classroom
management techniques that keep the
students on task at all times.
10
Uses audiovisual aids and technology
properly and effectively during the
demonstration.
Language
Demonstrates linguistic skills in the
language of the workshop, including
vocabulary, syntax and flow of ideas.
Applies academic vocabulary effectively to
convey the message.
10
Uses appropriate pronunciation and
intonation and projects his/her voice
effectively.
10
Uses appropriate and correct grammar. 10
Totals
(70% for content and 30% for language)
Total:
____________
Points for
demonstration/
role play:
____________
Facilitator’s signature: ____________________________________
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