Oct 22, 2001 - payment procedures as well as for bank reconciliation activities and other related subjects? ... Does the CEO and/or other delegated management regularly perform random controls on Bank ... Please act consequently as.
AEC ECL HELIBRAS EMSA EC Chile ESEA EIP EC Phil. ESJ EAS ESAL ECESA/AISA EC Romania
R. Palladina E. Gaillat J. Raquin M. Karalekian JE. Drouault B. Boulnois G. Joannes G. Sales S. Ginoux A. Shaharum G. Wissmann E. Consejo / J. de Los Rios JL. Mascle
Eurocopter Group audit review on corporate risk management Dear All, in order to progress on this subject, you are requested to make a review on the following subjects and issues: Human resources Review processes involving your personnel and concerning payment authorizations to suppliers and third parties in general: -
Is segregation of duties put in place at the appropriate level (Finance and other dept.) concerning the purchasing, incoming goods, invoicing/invoices data-entry and payment procedures as well as for bank reconciliation activities and other related subjects?
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Are appropriate payment means being used for payment in order to reduce any fraud risk? Are all procedures regularly reviewed against these risks? (i.e. Bank transfers vs. Checks; Double/Triple signatures; Three or more people involved in payment procedures and control; Documents properly stamped or changed in order not to be presented for payment twice; Bank control procedures put in place for relevant amounts and/or transactions; Main cost items/transactions regularly reviewed, etc.)
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Are same and/or similar precautionary measures put in place in order to review regularly the correct filing of Tax Returns? (import V.A.T. returns for example and/or similar)
Internal control measures -
Does the CEO and/or other delegated management regularly perform random controls on Bank statements, Invoices paid, amounts outstanding and other similar issues that involve a relevant and potential risk for the company? Please act consequently as required.
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Do the external auditors perform the internal processes control procedure each year? Do the external auditors send a “management letter”, is the required work being done, is the management letter and the follow-up related documents sent in copy to P, F and D in Marignane? Are the management letter items regularly/randomly controlled by the top management of the subsidiary? Are the measures initially taken still in place?
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In case of doubt do you request an auditing mission from the mother company? Do you require/have you required further auditing to be taken place at your company and have you informed of this P, F and D? (Are you sharing this information with the mother company on a regular basis?)
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Do you assess Tax risks and IT system related risks through Tax Audits and IT Audits taking place in the scope of your regular external auditing activities? Are the mother company related dept. involved in such activities and in their regular reviews?
System related measures (IT, Quality/Organization and ERP related) -
Did a review of your technical means (IT and ERP), procedure and management handbooks reveal any inconsistency and risk for the company?
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Does the EURIS-SAP project fully cover any of these potential risks involving your ERP-tool or do you see any other risk that needs to be treated?
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Did you involve the relevant dept. at the mother company to assist you in removing these risks or system failures? Did you involve external consultants? Which actions have been taken?
You are kindly requested to report on the above mentioned issues and at the same time take immediate measures which might be necessary to enhance our corporate risk and fraud protection. On this occasion we would also like to recall the EADS accounting rules and the GAAP that you are requested to apply in full in your year-end financial statements. Thank you, please feel free to contact us in case of need for clarification.
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ustensile de cuisson approprié entrer en contact avec le verre céramique avant que .... en verre céramique facile d'entretien. ...... votre maison ou quartier. Si le.
what size intake and discharge your pump has. Use a thread sealer ... must be installed so that the pump head (volute) is flooded before starting. That is, the inlet ...
Dec 4, 1997 - add the two numbers and add a zero at the end 3)you multiply the unit .... doubts about the fact that âmechanizationâ of calculus will become an ...
by K P Grubb, BSc(EnQ), MICE. A natural-draught cooling tower consists essentially of a large reinforced concrete chimney or shell into which air is admitted.
Oct 1, 2008 - This manual was compiled for use only with the PMDG MD-11 simulation for Microsoft .... know in order to operate the computer software effectively from an interface ..... Placing Limits On Failures: You can place limits on the types of
un sellador de rosca en todas las conexiones de tuberÃa y apriete a mano solamente. La fuerza ... Use las bombas sólo en el modo En-lÃnea. No coloque las ...
This pump is supplied with a grounding conductor and/or grounding type ...... acts of war, fire, improper storage or installation, improper use, improper.
Heat Deflection Temperature Under Load (0C). Martens method (DIN 53 458). 65-70 ..... M. Kobayashi, M. Murano, A. Kaji, Macromolecules, 23,. 3051 (1990).
19 mars 1981 - Charlottesville and that I shall be able to see you if I come back. My kindest regards to you and your wife. Sincerely,. Ronald P. Sokol. MEMBRE ...
Jul 29, 2002 - points into one will then multiply the sample rate by that factor of four ...... Please look in your DASYLab manual for further information. .... We suggest the use of the MICROSOFT Developer Studio 4.x but any comparable.
These pumps are not submersible. Operate the pumps only in the in-line mode. Do not put the units in liquid. Pump should be installed in a dry area and ...
Do not handle pump with wet hands or when standing on a wet or damp surface or in .... Be certain power cord is in good condition and contains no nicks or cuts.
6. Support pump and piping when assembling and when installed. Failure to do so may cause ..... Polybag assembly (wiring harness, strain relief, wire nuts) ... accompanied by this warranty to the point of purchase for warranty consideration. 2.
airplanes, flap position is indicated by the flap and land- ing gear ... valve (figure 24-10) is below the instrument panel; and ... Bomb or tank release selector switches. ... (figure 5-15) cuts out the battery, leaving the rest of the ...... Rod ae
is prohibited by such laws, it shall be null and void, but the remainder of this warranty shall remain in full force and effect. DISCLAIMER: Any oral statements ...
rue André-Mare rue Jean-Ferrat. Passage Barbara allée Paul-Daniel rue Jean- ... rue du Maréchal Juin rue Victor-Guillochin rue Ste-Claire rue G. Levavasseur.
See specification table to determine what size intake and discharge your pump has. ... Las partes plásticas en las bombas serie HC están construidas con PPS ...
Failure to do so may cause piping to break, pump to fall, motor failures, etc. ELECTRICAL CONNECTIONS. 1. Check the pump label for proper voltage required.
Front and rear thrust washers are utilized as wear bearings. The washers are held ... Check local electrical, building codes and plumbing codes before installing.Termes manquants :
3. Violin III pizz. E. 83 f arco. 91. F ff sempre ff f. 99. G f cresc. ff. 108 ff. 114. 1. 124 p. 2. f sf. 130. 139. H ff. 145 f dim. mf dim. p. 152. 9 dim. pp. J. 160 ...
