S BEHAVIORAL STUDIES (100 Marks) Syllabus Contents Area” Applied Gra nmar Essay y tue). mmunicatior,’ é 2] a ; Writing —— ‘al Skills and Behavioral Studies ” Gian Lasher _ iH RINCIPLES OF APPLIED GRAMMER: sccise wrilipgy Paraphrasing and composill O vation: ESS COMMUNICATION: ‘Types and, writing skills of different business message Negotiation skills, oO Ensuring co-ordination, co-operation and synthesis within organization for Successful and result oriented communication en rw successful and result oriented communication. Basic concepts, components, importance, process, principles and bavriers of Communication. a Oe SECRETARIAL WRITING: wo Preparation of secretarial writing: . Writing skills for official reports* anal een reportssfhquiry report, fact finding report and audit report); oe Kinds of official correspondence, DO, UO, Circular, Letter, Office Memo, Gags nouificaton ant sommeninon ot ‘of sinetions; 47 Preparation of Observation Statements, Draft Para (DP); vey Rules of Business; we Sceretariat instruction Principles, rules procedures of official Noting and Drafting, Sa Speen Droceeze, Cold L SIGLLS AND. BEHAVIORAL poe NCE: a Effects of globaltzatin infoomatonseetoo y and this on ganization Behavior. Influences of Individual Behavior net 4 Challenges of Organization Behavior A nae Motivation, motivational factors and theories Training and development of individuals Management By Objectives (MBO) and Management by Exception (MBE) Ctx’ Types and theories of leadership and skills of leaders LA ° Definition and phases of decision making i Techniques and models of decision makin Ck Conflict and negotiation, \ W 21 Scanned with CamScanner3 Se naseeN Labfami EADING. MATERIAL. 4 Title Wisaive Business LU] Communication fanagement & Organizational Behavior Behavioral Studies. Herta A. Murphy Laurie J, Mullins jusiness Communication-&}— Focused Study ‘Author . Publications u Aye McGraw Hill exe (A Practical Approach) fiman Publishing, 728 London WG2E 9A\ ng Acre, | The Interpersonal ‘Sommunication Book, Latest : Join V Thill Courtland L. Bove's x x : Edition Excellence in Business Communication Model Business Letters Organizational Behavior SS “Joseph A. Devito 7 \ Prentice-Hall International Inc., Upper Saddle River, New Jersey. Financial Times Prentice Hall Pea Mi pinene Professional Ed Fred Luthans Scanned with CamScannerBusiness Communication (DAO Part-I £0" DAO Examination - 2009 a eat examination=2009 Guan Ladponi- Note: Attempt 4 questions. Question No. 1 is compulsory and carries 40 marks. All questions carry equal marks (20.each). Question No.1 re Study the following Draft and prepare a proposal for the Auditor Gen Pakistan on the main issues. Also attempt a D.O letter to all the federal secretaries for their response on the issues identified. f Question No.2 ~~ Write an essay on the new challenges emerging for the auditors and accountants pales 4 in the democratic set up with independent media. Question No. aa What type of business skills are used in contract planning, execution, implementation ahd evaluation? Question No.4 “ Please comment on any two of the following: a Rules of business provide a framework for an organization to achieve its objectives. b. Common defects and deficiencies in’ official, c. Various types of communication skills and management. agi dr drafting and reporting. ir use in effective Question No.5 ~ Please comment on any four of the following: a. Eee of a good Draft Para. Pieter between inquiry report and inspection report. tivation factors for enhancing productivity. Techniques of decision making and their impact on organization. HRM, a first step towards Capacity Building. Scanned with CamScannerTDeakth Le re Aeration 2 = G.tussiby Jashoe> ‘ a) : ‘ . 1. Introduction-& Objectives’ . . 11 1 Po of the Supreme Audit Institution, as the watchdog of the legislative oversight to enhance transparency and improve the efficiency and effectiveness of all government activities, is now reasonably well understood and much appreciated in most departments and divisions. 1.2 Audit follow-up is an integral part of good financial management of public funds, and is a shared responsibility of executive management officials and auditors. Corrective action taken by management on resolved findings and recommendations is essential to improving the effectiveness and efficiency of Government operations. Each ministry should establish systems to assure thé-prompi and proper follow-up of audit paras and implementation of audit recommendations. Uo (1) Designating a top management official as audit follow-up coordinator (or CFAO wherever he : is available) to oversee audit follow-up, including resolution and timely corrective action. 13 Principal Accounting Officers are responsible for: (2) Assuring that management officials throughout the Ministry/Department/Division | understand the value of the audit process and are responsive to audit recommendations. 1.4 AGPR/AGs/DAOs are responsible for accounting and compilation of accounts as well as to carry- out follow-up process on audit paras related to preparation, compilation, and presentation of accounts. 15. Itis difficult to adopt precise, yet widely applicable rules for follow-up activity since itis situation nendent. There is general agreement that such an activity is desirable, and that providing goine process and structure for it has utility and that it would be important to define general principles which should guide its implementation. Therefore, the requirement for follow-up, the _respective roles and responsibilities, prioritizing issues based on risk and minimum frequency requirements should be embodied in policy and associated procedures. 1.6 Audit follow-up encompasses all the activities beginning from: the production of AIR (after discussion in an exit meeting with the auditee) to the final printing of report for legislature. LIfb A. 2. Exit Meeting & Finalization of AIR . : 24. After the compilation of draft Audit & Inspection Report (AIR), the team leader shall arrange an exit meeting with the appropriate level of auditee management to discuss audit observations |. , and relatéd documentation supporting such observations, 7 Z 12. Issues resolved during this meeting shall be dropped, if appropfiate, Team leader shall maintain a separate record of paras dropped,’ ‘50 that they can be reviewed internally, if required. ‘ Scanned with CamScanner”23 24 25 2.6 Auditee response in case of audit observations sustained in AIR should be documented as panty ofthe AIR. The team leader should submit the revised version of this AIR to.the audlitee ’ ‘ormation before departing. 7 : : ‘The first draft submitted to the auditee formation should be reviewed at least by a Deputy Director Audit. The reviewing officer should issue and communicate thé second draft of the AIR to the alditee organization within 15 days of the exit meeting. The second draft of the AIR should clearly identify proposed advance paras, so that the auditee organization can also prioritize the-issues, and concentrate in preparing response to advance paras on an urgent basis. The auditee organization should communicate their written response within 20 days of the receipt of the second draft of AIR, which would inform the judgment on the part of field audit offices (FAOs) on whether to include the proposed advance paras in Memotandum-for Departmental Accounts Committees (IMfDAC: explained later). . In order-to better understand the issués, the reviewing officers of FAOs can engage in dialogue in any manner with the auditee management, if necessary, at any stage during or after the audit. Paras on account of non-production of record should be immediately reported to the respective PAO for intervention. PAOs should take the cases of non-production of records extremely seriously and instruct the production of such record and request the auditors for verification of such record before finalization of the report. 3. Preparation & Submission of MfDAC 34 ¥v."DAC should be compiled for each Ministry/Division/Department in a manner to facilitate ” expeditious resolution of audit issues, particularly those recurring in various formations. The 3.2 33 3.4 FAO should compile and submit the MfDAC to PAO in a timely manner to allow a good time * (preferably 2 months before printing of audit report) for audit follow-up by the executives, In case of inclusion into MFDAC, clubbing and synthesis should be used wherever possible; for example, same nature of paras amongst various formations can be considered for clubbing and synthesis. ‘The FAO should make sure that the MDAC before itis submitted is adequately reviewed by the Director General of the concerned FAO, Director General should also make sure that he has all thé relevant documentation and evidences in the file to support the audit stand point during the meeting The PAO should make sure that MDAC is immediately circulated to all DAC pee x the minimum, the circulation of MfDAC should have happened at least two weeks before the meeting. Scanned with CamScannerCriteria for a Para to be included into Mfc ~~ yp ¥ 35 3.6. Irregularity & Non Compliance 37 3.8 39 > G Auseain Leshan? > cs Only advance paras will be reported into MDAC for deliberation by DAC. For the purpose of inclusion into MDAC, five types of paras are identified below. 1. Irregularity/non compliance with laws & regulations (including accounting policies) 2. Fraud . 3. Non Production of Record 4. Performance 5. Internal Control Weaknesses For any observation to be regarded as advance, the litmus test is the potential of the audit para to be converted into a Draft Para... The'following criteria to identify material audit, : iSsues as advance paras should be strictly complied with for each type of audit issue; Irregularity or non compliance paras should not be ordinarily regarded as advance unless their nature is such that the financial stateriients would be materiaily misstated (materiality to be determined according to FAM) or they are being repeated for last 3 years’ AIRs and no corrective measures have been taken by the auditee in which case they should be reported in.an appropriate section of MFDAC. . In any case auditor's judgment shall prevail to determine what should or should not be included in MFDAC; however for this purpose below mentioned guidelines shall be used when the para does not meet the criteria laid down in para 3.5 above. Compliance is normally a yes-or-no situation. The auditor, therefore, has to assess the significance of the non-compliance situations identified, and the attitude of the entity, as not.allinstances of non-compliance will necessarily be reported in MFDAC. The following factors need to be considered when evaluating the significance of a non-compliance situation: +» the importance of the deviation considering the organization's legislative mandate;’ the level of importance ofthe authority (non-compliance with a statutory requirement is likely to be more serious than non-compliance with a by-law); + the pervasiveness of non-compliance. For example, a situation reported only in the previous year(s) AIR is worth escalating if the entity does not intend to take corrective action; : * the motivation behind the deviation, as.an accidental happening, may be dealt with differently from a voluntary and deliberate non-compliance; . Scanned with CamScannerFraud 3.10 — Ginn *. the clarity of the situation, For example, a "borderline" case when there are diametrically opposed legal opinions from the entity and the auditor; * the need for reporting the situation to Parliamentarians, after giving consideration to any public or parliamentary sehiitivity or known need; «the corrective action, if any, taken by the entity (e.g,, an unauthorized transaction that is subsequently approved retroactively may not warrant disclosure); or * the impact of reporting, as the perceived role of the auditor as an agent of change may influence the entity or the government to react to and change the unwanted situation. Fraud is never immaterial and needs to be réported immediately as soon as itis detected. Moreover, all cases of fraud should be included into MDAC. Nonetheless, the auditor should be reasonably sure of suspected, fraud where he wishes for an inquiry to be launched. Non Production of Record 3.11 Paras on account of non-production of record, pending at the stage, would be included in "| MFDAC and this shall be taken up extrémely seriously during the DAC meeting. In case such incidents generally prevail across different formations, FAO.must report in writing to PAO with a copy endorsed to the respective Ministry/Department of Finance at the time of issuance of MDAC, . 3.12. Field Audit Office should stress upon unacceptability of the situation and if time permits, request the Committee to direct the auditee to produce the demanded records for verification. Performance ; 3.13 Although the certification and compliance audit methodology (under the Financial‘Audit Manual) is not specifically designed to determine performancé standards, but if during the course of the audit something serious and material enough comes to the auditor’s attention, that he considers pertinent to bring it up to executives/legislature then he might include that into MIDAC. The auditor has the option to simply report such issues 0 auditee formation in AR. . * a Internal Control Weaknesses 3.14:. Unless in an extremely fragile situation, internal control weakhesses would not be included in MEDAC and only be included in AIR/Management Letter. us Scanned with CamScanner“ge 7a OM LO BUSINESS COMMUNICATION AND BEHAVIORAL-GTUDIES {DAO PART-1) DAQ.EXAMINATION-200 — G. Hppsalin Lashan’' _ Note: - Attempt four (4) questions, Question No.l is compulsory & carries 40 marks, All other questions carry equal marks (20 Marks) Qo. 5 Study the following draft and prepare a report for the Auditor General of Pakistan on the issue of duality of control in district siccounts offices. Also write a D.O letter to the Federal Secretary ee ————— Finance for his response on the issue. si een QNo.27 Write an Essay on role of Internal with emphasi mitigate risk, Auditing in preventing, detecting and investigating fraud on the significance’ strategies of Internal Auditing in a Government organization to QNo3~ What are the different forms of written éommunication in a Goverment Office. Please elaborate each form of written communication by providing its definition, contents, purpose and secretarial writing manners. QNo. “ “Motivation is an effective instrument in the hands of management in inspicing and creating confidence in the working force that they are capable of achieving sparking results”. How do the theories of motivation justify this statement? QNo. 5. What ate the different “MODES” of communication and how “BARRIERS” of communication hinders with the “COMMUNICATION CYCLE”. ? « OMMUnCAnO Scanned with CamScannervailing Law of Land (Audit end Accounts) is a Federal subject. Any legislation for framing rules and regulations which contradicts with Federal Constitutional Provisions are illegal and void, 2. Provincislization will create a professional conflict of interest leading to ~ a risk that will as per law CGA is ans:verable to Parliament whereas CGA” will not control the man power resp:nsible for Accounts. 3. With accelerated implementetion of PIFRA since 2005 it is interesting to Note that majority of Provincial staff did not gct themselves nominated for training on SAP (Fl and HR), - Concomitantly because of lack of knowlecge about the system repeated accounting errors, .= misclassification and Mapping occurs, Provincial set up do not have substantive training facilities and culture, 3 4. With implementation of PIFRA the function and role of Treasuries is becoming obsolete. Schedule of payments is being directly sent to the Banks as in case of Pays, GP Fund, Vendors and with recording of Teceipts on the SAP the role of ‘reasury is being minimized.” The’ function and requirement of pre audit and preparation of Accounts on SAP is already the function cf the AG which is increasing and being Federa! ject is sole area of CGA and subsequently AGP. 5. SAS o7 equivalent to PIFFA qualifice'ion.is non existent in treasuries. %. The Federal staff and Provincial stuf? may merged into one cadre under respective AG, 72 Two seniority lists can be maintained till one cadre (Provincial Governinent staff) dies out. &. Ney, Scheme for recruitment us ter SPC may be introduced and no” itment under Provincial leve: may made in future. - Scanned with CamScannerr@ DIVISIONAL ACCOUNTS OFFICER’S EXAMINATION (PART-1) 2012. = BUSINESS COMMUNICATION AND BEHAVIOURAL STUDIES (DAO PART -1) DAO EXAMINATION 2011 ,, p/ussain Lashari— = Time Allowed: 3 Hours Maximum Marks: 100 alin NOTE: - ATTEMPT Four QUESTIONS IN ALL. QUESTION NO. 1 IS COMPULSORY CARRYING 40 MARKS AND REMAINING QUESTIONS CARRY 20 MARKS EACH. Question No 1. Write a précis of the following and suggest a title. Core valués represent the cultural norms of the society or are derived from them, and have a deep and firm grip on the individuals and the society in terms of attitudes and behavior. Although, these tend to be rather abstract, they act as important determinant of national policy. Core values of a society or a nation are the foundation on which its entire structure is built .These are the values whose repudiation, encroachment or abrogation would be constructed by the people as a serious threat to their society or nation. While evolution of our core values may have been inhibited by our diverse plurality as well as colonial rule, they have been a part of our religion and civilization from times immemorial. it is difficult to determine the relative importance of specific values and, therefore, it is difficult to establish accurately as to how these will influence the policies of the country. No doubt values are the collective will of the people yet the pluralistic nature of our society may accord different 7 priorities to these values. However, the survival of nation as a sovereign political democratic entity, Islamic ethos, prosperity of the nation, social justice, equality, f “i Scanned with CamScannerQuestion No 2. Define an Organization. Explain purpose and importance of Communication and el modes of communication ina paperless environment.» Question No 3. Write down the minutes of meeting held on Nov 25, 2011under the Chairmanship Secretary Financeregarding the implementation of Public Procurement Rules in Pu Question No 4. Define leadership and discuss different theories of leadership in application with I 7 environment. Question No 5. Please write notes on’ any four of the following parts. v 1. Inquiry report and Fact finding report 2° Office Memo and DO Letter +3Y Tools of decision making Scanned with CamScanner