Sistema Universitario Ana G. Méndez 304... · ACCO 304 Auditing 3 Prep. 2005. Dorie M. Méndez,...

Sistema Universitario Ana G. Méndez

School for Professional Studies

Florida Campuses

Universidad del Este, Universidad Metropolitana, Un iversidad del Turabo

ACCO 304

Auditing

Auditoría

© Sistema Universitario Ana G. Méndez, 2008

Derechos Reservados.

© Ana G. Méndez University System, 2008. All rights reserved.

ACCO 304 Auditing 2

Prep. 2005. Dorie M. Méndez, MBA. Rev. 2008. Jose A. Martinez, CPA, MBA

TABLA DE CONTENIDO/TABLE OF CONTENTS

Páginas/Pages

PRONTUARIO ........................................................................................................... 3

STUDY GUIDE .......................................................................................................... 8

WORKSHOP ONE ................................................................................................... 13

TALLER DOS ........................................ .................................................................. 16

WORKSHOP THREE .............................................................................................. 19

TALLER CUATRO ..................................... ............................................................. 22

WORKSHOP FIVE/TALLER CINCO ........................ ............................................... 25

ANEJO A/APPENDIX A ................................ .......................................................... 29

ANEJO B/APPENDIX B ................................ .......................................................... 30

ANEJO C/APPENDIX C ................................ .......................................................... 32

ANEJO D/APPENDIX D ................................ .......................................................... 34

ANEJO E/APPENDIX E ................................ .......................................................... 35

ANEJO F/ANEJO F ................................... .............................................................. 37

ANEJO G/APPENDIX G ................................ .......................................................... 38

ANEJO H/ APPENDIX H ............................... .......................................................... 39

ANEJO I/APPENDIX I ................................ ............................................................. 41

ANEJO J/APPENDIX J ................................ ........................................................... 42

ANEJO K/APPENDIX K ................................ .......................................................... 43

ANEJO L/APPENDIX L ................................ ........................................................... 44

ANEJO M/APPENDIX M ................................ ......................................................... 46

ANEJO N/APPENDIX N ................................ .......................................................... 47

ANEJO O/APPENDIX O ................................ .......................................................... 48

ACCO 304 Auditing 3


Prontuario

Titulo del Curso: Auditoria

Codificación: ACCO 304

Duración: Cinco Semanas

Pre-requisito: Contabilidad Intermedia I y II

Descripción

Estudio de la teoría de procedimientos de la contabilidad de Auditoria, hojas de

trabajo, control interno y fraude, preparación de los estados financieros auditados,

formularios, metodología y procedimientos.

Texto y Recursos

Boynton, W. C., Johnson, R. N., & Kell, W. G. (2006). Modern Auditing. (8th ed.).

New York: Wiley and Sons..

Referencias y Material Suplementario

Arens, A. A., & Loebbecke, J. K. (2003). Auditing: An Integrated Approach.

(9th ed.). Prentice Hall.

Arens, A. A., & Loebbecke, J. K. (1996). Auditoría, Un Enfoque Integral.

(6ta ed.). Prentice Hall.

Ricchiute, D. N. (2001). Auditing and Assurance Services. (6th ed.). Thomson

Leaning, South Western.

Taylor, D. H., & Glezen, G. W. (1997). Auditing: An Assertions Approach.

(7th ed.). John Wiley & Sons..

Evaluación

Asignaciones 100 puntos

Presentación sobre capítulos 50 puntos

Presentación sobre

direcciones electrónicas

en clase 100 puntos

Trabajo de Investigación 100 puntos

A ser presentado en el taller

cinco. La misma se hará en el

Idioma inglés.

Portafolio 100 puntos

Asistencia y Participación 50 puntos

ACCO 304 Auditing 4


Total 500 puntos

Curva de evaluación

100-90 A 89-80 B 79-70 C 69-60 D 59-00 F

Descripción de las Normas del Curso

1. Este curso sigue el modelo “Discipline-Based Dual Language Immersion

Model®” del Sistema Universitario Ana G. Méndez, el mismo 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 ofrece 50% en inglés y 50% en español. Para

mantener un balance, el modulo debe especificar que se utilizaran ambos

idiomas en el quinto taller, dividiendo el tiempo y las actividades

equitativamente entre ambos idiomas. Si un estudiante tiene dificultad en

hacer una pregunta en el idioma especificado, bien puede escoger el idioma

de preferencia para hacer la pregunta. Sin embargo, el facilitador deberá

contestar la misma en el idioma designado para ese taller. Esto deberá ser

una excepción a las reglas pues es importante que los estudiantes utilicen el

idioma designado. Esto no aplica a los cursos de lenguaje que deben ser

desarrollados en el idioma propio todo en ingles o todo en español según

aplique.

2. El curso es conducido en formato acelerado, eso requiere que los

estudiantes se preparen antes de cada taller de acuerdo al módulo. Cada

taller requiere un promedio de diez (10) horas de preparación y en ocasiones

requiere más.

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 si la ausencia es justificada y decidirá como el estudiante repondrá

el trabajo perdido, de ser necesario. El facilitador decidirá uno de los

siguientes: permitirle al estudiante reponer el trabajo o asignarle trabajo

adicional en adición al trabajo a ser repuesto.

ACCO 304 Auditing 5


Toda tarea a ser completada antes de 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 una nota por debajo basado

en la nota existente.

b. Si el estudiante se ausenta a tres talleres, el facilitador reducirá la nota

a dos por debajo de la nota existente.

5. La asistencia y participación en clase de actividades y presentaciones orales

es extremadamente importante pues no se pueden reponer. Si el estudiante

provee una excusa válida y verificable, el facilitador determinara 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 a ser repuesta.

6. En actividades de grupo el grupo será evaluado por su trabajo final. Sin

embargo, cada miembro de grupo deberá participar y cooperar para lograr un

trabajo de excelencia, pero recibirán una calificación individual.

7. Se espera que todo trabajo escrito sea de la autoría de cada estudiante y no

plagiado. Se debe entender que todo trabajo sometido esta citado

apropiadamente o parafraseado y citado dando atención al autor. Todo

estudiante debe ser el autor de su propio trabajo. Todo trabajo que sea

plagiado, copiado o presente trazos de otro será calificado con cero (vea la

política de honestidad académica).

8. Si el facilitador hace cambios al modulo o guía de estudio, deberá discutirlos

y entregar copia a los estudiantes por escrito al principio del primer taller.

9. El facilitador establecerá los medios para contactar a los estudiantes

proveyendo su correo electrónico, teléfonos, y el horario disponibles.

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 familiares 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 SUAGM y el curso.

ACCO 304 Auditing 6


Nota: Si por alguna razón no puede acceder las dire cciones electrónicas

ofrecidas en el módulo, no se limite a ellas. Exis ten otros motores de

búsqueda y sitios Web que podrá utilizar para la bú squeda de la información

deseada. Entre ellas están :

• www.google.com

• www.altavista.com

• www.ask.com

• www.excite.com

• www.pregunta.com

• www.findarticles.com

• www.telemundo.yahoo.com

• www.bibliotecavirtualut.suagm.edu

• www.eric.ed.gov/

• www.flelibrary.org/

El/la facilitador(a) puede realizar cambios a las d irecciones electrónicas y/o

añadir algunas de ser necesario.

Filosofía y Metodología Educativa

Este curso está basado en la teoría educativa del Constructivismo.

Constructivismo es una filosofía de aprendizaje fundamentada en la premisa, de

que, reflexionando a través de nuestras experiencias, podemos construir nuestro

propio conocimiento sobre el mundo en el que vivimos.

Cada uno de nosotros genera nuestras propias “reglas “y “métodos mentales”

que utilizamos para darle sentido a nuestras experiencias. Aprender, por lo tanto,

es simplemente el proceso de ajustar nuestros modelos mentales para poder

acomodar nuevas experiencias. Como facilitadores, nuestro enfoque es el

mantener una conexión entre los hechos 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 y

predecir información.

Existen varios principios para el constructivismo, entre los cuales están:

ACCO 304 Auditing 7


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.

2. Significado requiere comprender todas las partes. Y, las partes deben

entenderse en el contexto del todo. Por lo tanto, el proceso de aprendizaje se

enfoca en los conceptos primarios, 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, no solo memorizar las contestaciones “correctas” y repetir el

significado de otra persona. Como la educación es intrínsecamente

interdisciplinaria, la única forma válida para asegurar el aprendizaje es hacer del

avalúo 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.

ACCO 304 Auditing 8


STUDY GUIDE Course Title: Auditing

Code: ACCO 304

Time Length: Five Weeks

Pre-requisite: Intermediate Accounting I and II

Description

Study of accounting theory, auditing procedures, worksheets, internal control and fraud. Preparation

of Audit Financial Statements, forms, procedures and methodology.

Textbooks and Resources

Boynton, W. C., Johnson, R. N., & Kell, W. G. (2006). Modern Auditing. (8th ed.).

New York: Wiley and Sons.

References and Supplementary Materials

Arens, A. A., & Loebbecke, J. K. (2003). Auditing: An Integrated Approach.

(9th ed.). Prentice Hall.

Arens, A. A., & Loebbecke, J. K. (1996). Auditoría, Un Enfoque Integral.

(6ta ed.). Prentice Hall.

Ricchiute, D. N. (2001). Auditing and Assurance Services. (6th ed.). Thomson

Leaning, South Western.

Taylor, D. H., & Glezen, G. W. (1997). Auditing: An Assertions Approach.

(7th ed.). John Wiley & Sons.

Evaluation

Homework 100 points

Presentation about chapters 50 points

URLs class presentations 100 points

Research Project 100 points

To be presented orally on

workshop five. It would be

presented in the English

language.

Portfolio 100 points

Attendance and participation 50 points

Total 500 points

ACCO 304 Auditing 9


Evaluation curve

100-90 A 89-80 B 79-70 C 69-60 D 59-00 F

Description of Course Policies

1. This course follows the Sistema Universitario Ana G. Méndez Discipline-Based

Dual Language Immersion Model® designed to promote each student’s

development as a Dual Language Professional. Workshops will be facilitated in

English and Spanish, strictly using the 50/50 model. This means that each

workshop will be conducted entirely in the language specified. The language

used in the workshops will alternate to insure that 50% of the course will be

conducted in English and 50% in Spanish. To maintain this balance, the course

module may specify that both languages will be used during the fifth workshop,

dividing that workshop’s time and activities between the two languages. If

students have difficulty with asking a question in the target language in which the

activity is being conducted, students may choose to use their preferred language

for that particular question. However, the facilitator must answer in the language

assigned for that particular day. This should only be an exception as it is

important for students to use the assigned language. 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 format and requires that students

prepare in advance for each workshop according to the course module. Each

workshop requires an average ten hours of preparation but could require more.

3. Attendance at all class sessions is mandatory. A student that is absent to a

workshop must present the facilitator a reasonable excuse. The facilitator will

evaluate if the absence is justified and 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 make-up work.

ACCO 304 Auditing 10


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

based on the students existing grade.

b. If the student misses three workshops, the facilitator may lower two

grades based on the students 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 activities the group will be assessed for their final work. However,

each member will have to collaborate to assure the success of the group and the

assessment will be done collectively as well as individually.

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 (see Academic Honesty Policy).

8. If the Facilitator makes changes to the study guide, such changes should be

discussed with and given to students in writing at the beginning of the first

workshop.

9. The facilitator will establish a means of contacting students by providing an email

address, phone number, hours to be contacted and days.

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 in 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,

do not stop your investigation. There are many sea rch engines and other

links you can use to search for information. These are some examples:

• www.google.com

• www.altavista.com

• www.ask.com

• www.excite.com

• www.pregunta.com

• www.findarticles.com

• www.telemundo.yahoo.com

• www.bibliotecavirtualut.suagm.edu

• www.eric.ed.gov/

• www.flelibrary.org/

The facilitator may make changes or add additional web resources if deemed

necessary.

Teaching Philosophy and Methodology

This course is grounded in the learning theory of Constructivism. Constructivism

is a philosophy of learning 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. As teachers, our

focus is on making connections between facts and fostering new understanding in

students. We will also attempt to tailor our teaching strategies to student responses

and encourage students to analyze, interpret and predict information.

There are several guiding principles of constructivism:

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. And 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 to make the assessment part of the

learning process, ensuring 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.



Workshop One Specific Objectives

At the end of this workshop, the student should:

1. Define auditing, auditing norms, types of auditing, different auditors, and other

services of the profession.

2. Prepare the audited financial statements and learn the auditor’s responsibility.

3. Explain the relationship between auditing and accounting.

4. Describe de function of American Institute of Certified Public Accountants and

the CPA Vision Project.

5. Explain the importance of the ethic behavior in the accounting profession.

6. Describe the civil responsibility under the Common Laws and Federal

Security Act, and the auditor’s legal responsibility on detecting and reporting

fraud.

Language Objectives

Students will:

1. Express their ideas in spoken English effectively using graphic organizers.

2. Develop ideas to solve problems in an effective way.

3. Summarize main ideas using correct grammar and spelling in English after

reading a selection.

4. Use cooperative learning strategies to analyze and discuss a topic.

5. Use the reading process effectively

URLs

Public Accounting Profession

http://www.allbusiness.com/accounting-reporting/auditing/265707-1.html

Public Company Accounting Oversight Board

http://www.sec.gov/rules/interp/33-8422.htm

Financial Audits

http://en.wikipedia.org/wiki/Financial_audit

Governmental Audits

http://www.whitehouse.gov/omb/financial/fin_statement.html

Professional Ethics

http://en.wikipedia.org/wiki/Professional_ethics



Auditing and Professional Ethics

http://www.isaca.org/AMTemplate.cfm?Section=Standards,_Guidelines,_Procedures

_for_IS_Auditing&Template=/ContentManagement/ContentDisplay.cfm&ContentID=

15383

Audit, Reviews, and Compilations

http://www.larsonallen.com/assurance/financialStatements.asp

New York State Society of CPA

www.nysscpa.org

American Institute of CPA

www.aicpa.org

Security and Exchange Commission

www.sec.gov

Assignments before Workshop One

1. The student will search information about the following topics to be discussed in

class. Students will create a summary of each topic and will bring it to class.

Nature of auditing

Types of audits, auditors, opinions, and services

Total quality elements for CPA firms

Differences between auditing and accounting

Need for audited financial statements

Audit committee function

Statements Auditing Standards (SASS)

Auditing Standards Board (ASB)

General Accepted Auditing Standards (GAAS)

Ethics in general, Professional Ethics

AICPA Professional Ethics, sections, definition, principles, and

rules

Legal Environment within the profession

2. Revise the content of the Internet addresses, and come prepared to discuss in

class the subjects for this workshop. Print one of the URLs and bring it to class.



3. Students will make a research to find information about auditors and their

responsibilities, liabilities and reports they handle. Students will write a two

pages essay discussing the information they found.

4. Read, study, and come to class prepared to discuss the following topics:

• Auditing and the Public Accounting Profession - Integrity of Financial

Reporting

• Auditor Responsibilities and Reports

• Professional Ethics and Auditor’s Legal Liability

Activities:

1. General presentation of the course, module, students, and the facilitator.

2. The facilitator will perform an ice breaking activity with students.

3. Students will meet in groups to discuss the assignments.

4. The facilitator will discuss with the students the essays they created.

5. The facilitator will assign to each group of students an “URL” provided for this

workshop. The groups will meet and present a summary of the information on it,

and how does it relate to any subject(s) discuss in the workshop.

6. The facilitator will discuss the importance of auditing and the Public Accounting

Profession, the auditor’s responsibilities, liabilities and reports, and ethics in the

field.

7. The facilitator will distribute the detailed exercises list to be prepared by students

for workshops two thru five.

8. The student will write a reflective diary to react critically about the concepts,

feelings and related attitudes about the subject matters covered in this workshop.

9. The students will complete a self-evaluation of his/her performance in this

workshop.

10. The facilitator explains the work to be completed before Workshop two.

Assessment

Each student will be assessed based on:

1. Appendix A rubric for class participation.

2. Appendix D for the URL discussion.

3. Appendix E for the reflective diary.

4. Appendix F for the self-evaluation.



Taller Dos

Objetivos Específicos

Al final del taller dos, los estudiantes podrán:

1. Conocer el proceso de auditoria

2. Comprender sobre la evidencia de auditoría, objetivos de la auditoria, programas

de auditoría, documentos de trabajo.

3. Aprender sobre la aceptación de un trabajo de auditoría y la planificación de una

auditoria.

4. Adquirir el conocimiento sobre lo que es materialidad, riesgo y estrategias

preliminares de auditorías.

5. Conocer sobre control interno.

6. Realizar procedimientos analíticos.

Objetivos específicos de lenguaje :

1. Los estudiantes utilizarán estrategias efectivas para llevar a cabo discusiones

formales e informales incluyendo actividades de reflexión y análisis, respetando

los diversos puntos de vista de otros.

2. Los estudiantes utilizarán el proceso de lectura efectivamente.

3. Los estudiantes expresarán sus ideas en español oralmente de manera efectiva

usando organizadores gráficos.

Direcciones Electrónicas

Evidencia

http://en.wikipedia.org/wiki/Audit_evidence

Evidencia Electrónica

http://www.cica.ca/index.cfm/ci_id/15353/la_id/1.htm

Audit Planning

http://www.muni.org/audit/plan.cfm

Proceso de Planificación de Auditorías

http://community.dynamics.com/blogs/articles/archive/2007/03/05/planning-the-

audit-process.aspx

Procesos Analíticos

http://www.nysscpa.org/cpajournal/old/12268860.htm

http://www.answers.com/topic/analytical-procedures



http://www.accaglobal.com/students/publications/student_accountant/archive/2000/1

/37075

Financial Statement Audit

http://en.wikipedia.org/wiki/Financial_statements

American Institute of CPA

www.aicpa.org

Tipos de Evidencia

http://www.auditservices.com/aevidence.html

Tareas a realizar antes del Taller Dos

1. Trabajar con las preguntas y/o ejercicios asignados por el facilitador/a en el taller

uno.

2. Revise el contenido de las direcciones electrónicas del taller dos y vaya

preparado/a al salón para discutir los temas del taller.

3. Leer, estudiar y estar preparado para discutir los siguientes temas:

• Repaso de la auditoria de los estados financieros

• La Evidencia de la auditoria

• Aceptación del trabajo y planificación de la auditoria

• Decisiones materiales y ejecución de los procedimientos analíticos

4. Los estudiantes prepararán un bosquejo y una bibliografía anotada con un

mínimo de 10 referencias de diarios académicos de acuerdo a APA, del tema de

actualidad de contabilidad del cual prepararán un trabajo escrito y una

presentación oral en el taller cinco. El trabajo escrito deberá ser hecho en un

idioma y la presentación en otro, entiéndase el trabajo en inglés y la

presentación en español o viceversa.

Actividades:

1. El facilitador comenzará la clase con un breve repaso.

2. El facilitador discutirá con los estudiantes los temas asignados.

3. El facilitador dividirá la clase en grupos pequeños. A cada grupo se le

asignará un caso incluido en los temas asignados para este taller para

representarlo en una discusión utilizando la técnica de la mesa redonda.

4. Los estudiantes se reunirán en pares y realizarán un mapa conceptual sobre

el concepto de auditoría. Luego lo compartirán con el resto de la clase.



5. El facilitador asignará ejercicios adicionales según crea conveniente para

ampliar y/o aclarar el conocimiento de los temas presentados, individual o en

forma grupal.

6. Los estudiantes compartirán sus bosquejos y bibliografías anotadas con el

resto de la clase.

7. El facilitador mostrará el siguiente video

http://www.youtube.com/watch?v=YXcnQCL3JLc&feature=related. Discusión

en clase sobre el mismo.

8. Los estudiantes prepararán una evaluación propia sobre su desempeño en el

taller.

9. El facilitador mencionará las tareas a ser realizadas para el taller tres.

Avalúo

1. El Anejo A incluye la matriz de valoración para la participación en clase.

2. El Anejo G se utilizará para la actividad de mesa redonda.

3. El Anejo F se utilizará par la actividad de auto evaluación.



Workshop Three

Specifics Objectives


1. Determine the control risk and will design substantive tests for each

significant affirmative found in the financial statements.

2. Determine the detection risk and the specifics considerations in the design of

the substantive tests for different types of accounts.

3. Define the basic concepts of the audit samples, population, and sample unit.

4. Describe the differences and similarities between the attribute samples.

5. Determine the selection method, attributes of interests within the sample.

6. Apply the auditing processes to the transactions cycle.

Language Objectives

Students will:

1. Express their ideas in spoken English effectively using graphic organizers.


3. Summarize main ideas using correct grammar and spelling in English after

reading a selection.



ULRs

Audit Risks

http://en.wikipedia.org/wiki/Audit_Risk

Risk Assessment

http://www.ohio.edu/audit/risk.cfm

Internal Control Tools

http://www.uthscsa.edu/internalaudit/InternalControl.html

Internal Audit Control

http://gaqc.aicpa.org/Resources/OMB+Circular+A-133/Circular+A-

133+Audit+Internal+Control+Refresher/

Substantive Tests

http://www.aicpa.org/download/members/div/auditstd/AU-00313.PDF

Definition of Substantive Tests

http://en.wikipedia.org/wiki/Audit_substantive_test



Substantive Tests

http://www.wikijob.co.uk/wiki/substantive-testing

Audit Dictionary Terms

http://www.ais-cpa.com/glosa.html

Audit Tests

http://abclocal.go.com/kgo/story?section=news/iteam&id=5790865

Audit Tests

http://www.aamcompany.com/News/FAS-157-Audit-Tests-of-Security-Pricing-

020408.pdf

Assignments before Workshop Three

1. Work on the questions and cases assigned by the facilitator for this workshop.

2. Revise the content of the Internet addresses, select one and print it. Come

prepared to discuss in class the subjects for this workshop.

3. Read, study, and come to class prepared to discuss the following chapters of

the textbook. Make a written summary of each topic and bring it to class.

• Audit Risk: Including the Risk of Fraud

• Understanding Internal Control

• Audit Procedures in Response to Assessed Risk: Tests of Controls

• Audit Procedures in Response to Assessed Risk: Substantive Tests

4. Students will review all the steps related to an audit process.

5. You should be working with your portfolio.

Activities:

1. The facilitator will star the class with a short review.

2. The facilitator will clarify any doubt about the subjects covered thus far in the

course.

3. The students will present and discuss some of the exercises assigned by the

facilitator for this workshop.

4. Students will meet in groups according to the “URL” they printed as

homework. The groups will present a summary of the information on it, and

how does it relate to any subject(s) discuss in the workshop

5. The facilitator will reinforce the concepts discussed in class with additional

exercises as necessary.




feelings and related attitudes about the subject matters covered in this

workshop.

7. The facilitator explains the work to be completed before Workshop four.

8. Students will discuss their findings regarding the final project.

Assessment



2. Appendix D for the debate discussion.

3. Appendix D for the URL discussion.





Taller Cuatro

Objetivos Específicos

Al final del taller cuatro, los estudiantes podrán:

1. Auditar el ciclo de Ingresos.

2. Auditar el ciclo de Gastos.

3. Auditar los ciclos de operaciones y de servicios personales.

4. Auditar los ciclos de inversiones y de financiamiento.

5. Auditar los balances de efectivo e inversiones.

Objetivos de Lenguaje :

1. Los estudiantes utilizarán estrategias efectivas para llevar a cabo discusiones

formales e informales incluyendo actividades de reflexión y análisis,

respetando los diversos puntos de vista de otros.

2. Los estudiantes desarrollarán ideas para solucionar problemas de una

manera efectiva.

3. Los estudiantes utilizarán el proceso de lectura efectivamente.

4. Los estudiantes expresarán sus ideas en español oralmente de manera

efectiva usando organizadores gráficos.

5. Los estudiantes resumirán las ideas principales usando adecuadamente la

gramática y la ortografía después de leer una amplia variedad de recursos

impresos.

Direcciones Electrónicas

Muestreo de Auditorias

http://www.resourcemanagement.com/audit_sampling.html

Manual de Muestreo de Auditorias

http://www.mcneese.edu/depts/auditor/word/3300.htm

Revenue Cycle Matrix

http://search.msn.com/results.aspx?q=Revenue+Cycle+Audit&first=11&FORM=POR

E

Ciclo de Gastos

http://www.auditnet.org/docs/Purchasing&PaymentExpCycle.pdf

http://highered.mcgraw-hill.com/sites/0073128244/student_view0/chapter8/



http://www.ryandenny.com/corenotes/Controls-

Process/Business_Cycles/Expenditure_Cycle.html

Ciclo de Auditoria

http://www.answers.com/topic/audit-cycle

Audit Cycle definition

http://www.allbusiness.com/glossaries/audit-cycle/4943316-1.html

Audit Sampling Governmental Unit

http://www.window.state.tx.us/taxinfo/audit/sampling/sampling.htm

Ciclo de Ingresos

http://www.revenuecyclesolutions.com/

Tareas a realizar antes del Taller Cuatro

1. Trabajar con las preguntas o ejercicios asignados por el facilitador/a en el taller

tres.

2. Revise el contenido de las direcciones electrónicas del taller cuatro y vaya

preparado/a al salón para discutir los temas del taller.

3. Leer, estudiar y estar preparado para discutir los siguientes temas. Seleccione

uno de estos temas y prepare un ensayo de dos páginas siguiendo el estilo APA.

• Muestreo de Auditoria

• Auditando el ciclo de Ingreso

• Auditando el ciclo de Gastos

• Auditando el ciclo de Producción y Servicios Personales

4. Los estudiantes continuarán trabajando con su trabajo final escrito, y

presentación oral correspondiente al taller cinco.

5. Los estudiantes trabajarán su portafolio.

Actividades:

1. El facilitador comenzará la clase con un repaso breve.

2. El facilitador discutirá con los estudiantes los temas asignados.

3. Los estudiantes discutirán los ensayos preparados de asignación.

4. El facilitador dividirá la clase en grupos pequeños y entregara un caso por grupo.

Cada grupo expondrá el caso asignado en una discusión utilizando la técnica de

la mesa redonda.



5. Los estudiantes reaccionarán a las exposiciones de sus compañeros, ya sea

comentando a favor de sus puntos sobre los temas, o retando los mismos

exponiendo claramente su posición.

6. El facilitador discutirá los diferentes ciclos relacionados al proceso de auditoría.

7. El facilitador asignará ejercicios adicionales según crea conveniente para

ampliar y/o aclarar el conocimiento de los temas presentados, individual o en

forma grupal.

8. Los estudiantes prepararán una evaluación propia sobre su desempeño en el

taller.

9. El facilitador explicará las tareas a ser completadas antes del Taller Cinco y

repasará el material a cubrir en la prueba corta del taller cinco.

Avalúo

1. El Anejo A incluye la matriz de valoración para la participación en clase.

2. El Anejo G se utilizará para la actividad de mesa redonda.

3. El Anejo D se utilizará para la actividad de “URL”.

4. El Anejo F se utilizará para la actividad de auto evaluación



Workshop Five/Taller Cinco

NOTA: Este taller es bilingüe. Tanto,

el Facilitador como los estudiantes,

deberán utilizar el idioma asignado

para cada tarea y actividad.

NOTE: This is a bilingual workshop.

Both the facilitator and student

should use the language assigned

for each homework and activity.

Specific Objectives:


1. Know the responsibility of a post-audit and a completed audit.

2. Report the audited financial statements.

3. Explain the types of governmental audits and would identify the governmental

auditing norms.

4. Establish the differences between the Generally Accepted Auditing Standards

and the Generally Accepted Government Auditing Standards.

5. Explain the objectives and applications of the Single Audit Act.

6. Describe the components of a Single Audit, the auditing pronouncements and

reporting.

Specific Language Objectives

Students will:

1. Express their ideas in spoken English or Spanish effectively using graphic

organizers.


3. Summarize main ideas using correct grammar and spelling in English or Spanish

after reading a selection.



Electronic Links (ULRs)

Investment Cycle


Auditing Cash Balances



http://www.accaglobal.com/archive/sa_oldarticles/50036

Audit Program for Cash

http://www.oglethorpe.edu/faculty/~c_benton/auditing/audit%20program/Cash%20P

rogram.doc

Post-Audit

http://www.kslegislature.org/postaudit/faqs.shtml

Post-Audit checklist

http://www.umass.edu/aco/ap/postaudit_chkl.pdf

Post-Audit

http://ls.berkeley.edu/?q=faculty-staff/financial-administration/post-audit-review

Completing the Audit


Completing the audit program

http://www.detrick.army.mil/safety/forms/papGuide.pdf

Investment Balances

http://www.oglethorpe.edu/faculty/~c_benton/auditing/audit%20program/Investment

s%20program.doc

Investment Audits

http://www.aicpa.org/pubs/cpaltr/oct2000/sasno92.htm

Assignments before Workshop Five

1. The students will prepare and turn in the questions or exercises assigned by

the facilitator for this workshop.

2. Read, study, and come to class prepared to discuss the following topics:

• Auditing the Investing and Financing Cycles

• Auditing Investments and Cash Balances

• Completing the Audit/Post Audit Responsibilities

3. Revise the content of the Internet addresses and come prepare to discuss in

class the subjects for this workshop.

4. Finish working on the research subject for the presentation on this workshop.

5. Give the final details to your portfolio.

6. Review the class material for the short test.

Activities:

1. The facilitator will discuss with the students the assigned topics. (Spanish).



2. The facilitator will clarify any doubt of the material covered in this course.

(English).

3. The students will do their oral presentations and turn in their written reports.

(Spanish).

4. The facilitator and students will discuss the assigned practice exercises.

5. The facilitator will give students additional exercises.


feelings and related attitudes about the subject matters covered in this

workshop. (Spanish).

7. The group representative will start the course evaluation process. (English).

8. The facilitator will make final comments. (Spanish).

9. Closing activity: to be determined by the facilitator.

Assessment





4. The Appendixes B and C will be used to assess the presentation



Anejos/Appendixes



Anejo A/Appendix A

RUBRIC FOR EVALUATION OF CLASS PARTICIPATION

Name: __________________________

Date: __________________

Student’s signature: __________________

Facilitator’s Signature: ______________

Criteria Value

Points

Student

Score

Comments

Content

Contributions and participation in the class

10

Demonstrate interest in the class

10

Answer questions to the facilitator and fellow students.

10

Make questions related to the topic of the course

10

Prepared in the class 10

Contribute with additional material.

10

Initiative and creativity 10

Language Use correct pronunciation 10

Read and explains concepts using appropriate grammar, syntax and verb usage

10

Address the class to present information in a clear interesting way.

10



Anejo B/Appendix B

MATRIZ VALORATIVA PARA EVALUAR PRESENTACION

INDIVIDUAL/GRUPAL ORAL

Nombre del estudiante: _______________________Fecha:_________________

Criteri o Puntos Puntuación del estudiante

Conten ido Realiza una introducción efectiva del tema identificando el propósito, objetivo e ideas principales que se incluyen en la presentación.

10

La presentación es organizada y coherente y puede seguirse con facilidad.

10

El presentador demuestra dominio del tema o materia de la presentación al explicar con propiedad el contenido y no incurrir en errores.

10

Las ideas y argumentos de la presentación están bien fundamentados en los recursos presentados, consultados o discutidos en clase.

10

Capta la atención e interés de la audiencia y/o promueve su participación, según aplique.

10

Proyección efectiva, postura corporal adecuada, manejo de la audiencia, manejo del tiempo asignado.

10

Usa varias estrategias para hablar o definir conceptos, interpretaciones, aplicaciones y evaluación de procesos o experiencias en el contenido del curso.

10

Lenguaje Pronunciación de las palabras es clara y de manera correcta para que se entienda el lenguaje utilizado.

10

Uso correcto de la gramática y conjugación de verbos en el idioma asignado.

10

Uso correcto del vocabulario para expresar el mensaje adecuadamente.

10

Total de Puntos 100 (70% de contenido y 30%

Lenguaje)

Puntuación del Estudiante:

________ Firma del Estudiante: _________________ Firma del Facilitador: ____________________



RUBRIC TO EVALUATE INDIVIDUAL/GROUP PRESENTATION

Student Name:____________________________Date:___________________

Criteria Value Points Student Total Score

Content Performs an effective introduction to the theme identifying the objectives, ideas and principles that are included in the presentation.

10

The presentation is organized and coherent, and could be easily followed

10

The presenter demonstrates domain of the theme or subject by means of properly explaining content without incurring in errors

10

The ideas and arguments of the presentation are well founded by the resources presented, consulted or discussed in class

10

Capture of the attention and interest of the audience and/or promote their participation, as applicable

10

Effective personal projection, corporal posture and manage of the audience;

10

Uses a variety of speaking strategies to define concepts, interpretation, application and evaluation of processes using experience on concepts or content of class.

10

Language Student pronounces words in a clear and correct manner so as to make the correct language used understood to others.

10

Correct use of grammar and verb conjugation.

10

Use of correct use of vocabulary words to express message.

10

Total Points 100 (70% of content and 30% of language)

Student’s Total Score: ________



Anejo C/Appendix C RUBRIC TO EVALUATE WRITTEN WORK

Student Name: ______________________ Date: _______________

Criteria Value Points Student Score

Content

The paper is clear, focused and interesting. Identifies purpose, objectives and principal ideas included in the paper

10

Presentation of ideas is organized, coherent and can be easily followed

10

The paper properly explains content.

10

The presentation of ideas and arguments are based in sources presented, consulted or discussed in class.

10

The paper demonstrates substance, logic and originality.

10

The author presents his point of view in a clear, convincing and well based manner.

10

Contains well-constructed sentences and paragraphs that facilitate lecture and comprehension.

10

Language Demonstrate a command of standard English (vocabulary used, syntax and flow of ideas).

10

Uses grammar appropriately and correctly.

10

Manages and uses verbs appropriately and correctly.

10

Total Points 100 (70% cont ent and 30% language)

Student’s total Score: _______

Student’s Signature: ____________________Facilitator’s Signature:___________________



MATRIZ VALORATIVA PARA TRABAJOS ESCRITOS

Nombre del Estudiante: ______________________ Fecha: _______________

Criteri o Puntos Puntuación

Conten ido

Este trabajo esta claro, enfocado e interesante. Identifica el propósito, objetivos e ideas principales del documento o actividad.

10

La presentación de ideas es coherente y puede ser seguida fácilmente.

10

El documento explica propiamente el contenido.

10

La presentación de ideas y argumentos esta basada en recursos presentados, consultados o discutidos en clase.

10

El documento demuestra substancia, lógica y originalidad.

10

El autor presenta su punto de vista en una manera clara, convincente y bien estructurada.

10

Contiene oraciones bien estructuradas y párrafos que facilitan la lectura y comprensión del documento.

10

Lenguaje Demuestra un conocimiento del español (vocabulario, sintaxis y flujo de ideas).

10

Usa gramática apropiada y correctamente.

10

Maneja verbos y acentuación apropiada y correctamente.

10

Total P untos 100 (70% conten ido y 30% lenguaje)

Puntuación Total : _______

Student’s Signature: ____________________Facilitator’s Signature:___________________



Anejo D/Appendix D

HOJA DE EVALUACIÓN: DISCUSIÓN ORAL DEBATE Y “URLs”

Nombre/Grupo ________________________________________________ Curso: ______________________ Fecha: ________________________ Tema: ______________________ Tiempo: ________________________ Criterios Valor Puntaje

del Estudiante Presentación

Mantiene la atención de toda la audiencia utilizando el contacto visual directo, y mirando las notas raramente.

2

Los movimientos son adecuados y ayudan a la audiencia a visualizar el contenido de la presentación.

2

El estudiante demuestra estar relajado y tranquilo, sin hacer errores.

2

El estudiante utiliza una voz clara con Buena proyección y entonación.

2

El estudiante demuestra un conocimiento completo al responder todas las preguntas con explicaciones y elaboraciones.

2

El estudiante presenta la información en una secuencia lógica e interesante la cual la audiencia puede seguir sin problema.

2

Demuestra una actitud fuerte y positiva acerca del tema durante toda la presentación.

2

Lenguaje

Demuestra habilidad en el manejo del idioma inglés estándar (vocabulario, sintaxis y flujo de ideas).

2

Usa la gramática de una manera adecuada y correcta.

2

Usa una pronunciación correcta durante la presentación.

2

Total 100 ( 70% contenido y 30% lenguaje)

Puntaje Total:

El nombre del estudiante: ______________________________ Firma del facilitador: _________________________



Anejo E/Appendix E

DIARIO REFLEXIVO Nombre ____________________________

Fecha ____________________________

El propósito de este diario es el de reflexionar y escribir sobre los conceptos, los

sentimientos y las actitudes que se desatan a partir de la discusión y los trabajos de

cada taller. Este proceso le ayudará en su autoanálisis, así como propiciará la auto

evaluación.

Utilizando las siguientes preguntas guías, reflexione sobre lo presentado en el taller

y conteste las mismas en forma de ensayo con excelente gramática, ortografía y

puntuación:

1. Hoy aprendí….

2. Este tema presentado en clase me ayuda a……

3. Puedo aplicar lo discutido en la clase a mi vida y experiencias personales…



Reflexive Diary

Name ____________________________

Date ____________________________

The purpose of this diary is to reflect and write about the concepts, feelings, and

attitudes experienced after class discussion and assignments. This process will help

your self-assessment.

Using the following questions, reflect about what was presented in this workshop

and answer the questions following an essay style using excellent grammar, syntax

and punctuation:

1. Today I learned…

2. The topic presented today helps me…

3. I can apply today’s discussion to my life and personal experiences…



Anejo F/Anejo F



Anejo G/Appendix G



Anejo H/ Appendix H

PORTFOLIO

Guidelines to prepare the portfolio

1. Determination of sources of content

2. The following, but not limited to, documentation will be included:

a. Projects, surveys, and reports.

b. Oral presentations

c. Essays: dated writing samples to show progress

d. Research papers: dated unedited and edited first drafts to show

progress

e. Written pieces that illustrate critical thinking about readings: response

or reaction papers.

f. Class notes, interesting thoughts to remember, etc.

g. Learning journals, reflexive diaries.

h. Self assessments, peer assessments, facilitator assessments.

i. Notes from student-facilitator conferences.

3. Organization of documentation

Documentation will be organized by workshop, and by type of assignment within

workshops. Workshops will be separated from one another using construction

paper or paper of different colors, with tabs indicating the workshop number.

4. Presentation of the portfolio

• Documentation will be posted in a binder or in a digital version (e-

portfolio).

• The cover page will follow exactly APA guidelines applied to a cover page

of research papers submitted at Metro Orlando Campus. This cover page

will be placed at the beginning of the portfolio.

• The entire portfolio will follow APA style: Courier or Times New Roman

font, size 12, double space, and 1-inch margins. See a “Publication

Manual of the APA, Fifth Edition”.

• A log of entries that can be expanded with each new entry properly

numbered. The table, which should be located at the beginning, should

include a brief description, date produced, date submitted, and date

evaluated (Appendix J ).



• Introduction and conclusion of the income and outcome of the portfolio.

• A list of references and appendixes of all assignments included will be

added to the end of the portfolio.

• The Portfolio Informational Sheet will be placed in the transparent front

pocket of the binder for identification purposes (Appendix I ).

5. Student-Facilitator Feedback Template: Progression follow-up

The final step in implementing portfolios, before returning them to the student or

school life, is sharing feedback with each student to review the contents, student

reflections, and your evaluations of individual items and all of the work together

as related to learning targets (Banks, 2005).

Facilitators will e-mail a feedback template to all students. This template will

contain information pertaining to weaknesses and strengths found in students’

portfolios (Appendix M ). Facilitators will focus their attention on showing

students what is possible and their progress rather than what is wrong; however,

this does not mean that facilitators will not cover weaknesses and areas for

improvement during the conference. Facilitators will send this feedback template

upon completion of workshop one.

Students will also have the opportunity to respond to the facilitator’s feedback

and write their own comments and/or ideas of how to improve the quality of their

portfolios, and how to become better metacognitive learners on the feedback

template. Students will e-mail the template with their comments back to the

facilitator after every workshop.

6. Portfolio storage:

• Portfolio samples will be safely stored for a six-month term on campus.

• Students will sign an official document empowering Ana G. Mendez

University System with rights to use their portfolios with educational or

accreditation purposes during this term (Appendix N ).

After this term, and if their authors authorize Ana G. Mendez University System

to discard their portfolios by signing an official document, portfolio samples will

be destroyed; otherwise, they will be returned to their original authors (Appendix

O).



Anejo I/Appendix I

PORTFOLIO INFORMATIONAL SHEET

Sistema Universitario Ana G. Méndez Metro Orlando Campus

Universidad del Este, Universidad Metropolitana, Un iversidad del Turabo Check one: � Universidad del Este � Universidad Metropolitana � Universidad del Turabo Check one: � Undergraduate

� Graduate

Concentration

Student’s Name

Facilitator’s Name

Course:

Portfolio rated as

Reason of this rate



Anejo J/Appendix J

Log of Entries

Entry Description

Date of Entry

Date

Submitted

Date

Evaluated

Page #

1

2

3

4

5

6

7

8

9

10



Anejo K/Appendix K

Checklist for Portfolio Assessment

Has the student set academic goals?

Does the portfolio include enough entries in each area to make

valid judgments?

Does the portfolio include evidence of complex learning in realistic

setting?

Does the portfolio provide evidence of various types of student

learning?

Does the portfolio include students’ self-evaluations and

reflections on what was learned?

Does the portfolio enable one to determine learning progress and

current level of learning?

Does the portfolio provide clear evidence of learning to users of

the portfolio?

Does the portfolio provide for student participation and

responsibility?

Does the portfolio present entries in a well-organized and useful

manner?

Does the portfolio include assessments based on clearly stated

criteria of successful performance?

Does the portfolio provide for greater interaction between

instruction and assessment?

Adapted from:

Gronlund, N. E. (2003). Assessment of student achievement. 7th ed. Boston:

Pearson Education, Inc.



Anejo L/Appendix L

Portfolio Rubric

4 3 2 1

PORTFOLIO APPEARANCE

� Readable: Are entries typed in an appropriate font and size? Are

entries free of errors? Do ideas expressed in entries follow a logical sequence with appropriate transitions among paragraphs and topics?

� Professionalism: Is the appearance of the portfolio

professional? Are graphics, colors and portfolio language consistent with professional workplace expectations? Is the portfolio presented in a neat and orderly manner?

� Organization: Is the portfolio organized in a manner that makes

it easy to follow and easy to quickly locate information?

PORTFOLIO CONTENT AND FUNCTION

� Content: Are all required entries included in the portfolio? Are

entries relevant to the content of the portfolio? Do all entries contain the student’s reaction or reflection on the selected topics? Do entries provide thorough understanding of content? Resume, Activities List, Varied Samples of Written Work, Evidence of Problem Solving, and Evidence of Decision Making.

� Authenticity: Are the samples and illustrations a true reflection

of the student’s efforts and abilities?

� Growth/Development: Do samples provide thorough

understanding of growth and development related to their field of concentration? Do items show what the student has learned?

� Collaboration: Do items show examples of both individual and

group work? Does the student provide clear understanding of collaboration, and use collaboration to support his/her learning?



� Reflection and Personal growth: Do items show exceptional

understanding of how to be a reflective thinker and how to seek opportunities for professional growth? Does the student include self-reflective comments? Does the student reflect enthusiasm for learning?

� Professional Conduct: Do items show clear understanding of

ethical behavior and professional conduct? Do items display the pride the student has in his or her work?

Overall Portfolio Impact

� Is this portfolio an asset in demonstrating the student’s value

(skills, abilities, knowledge) to a potential employer or college representative?

Rating Scale 4 = Outstanding 3 = Very good 2 = Good 1 = Needs improvement

Source: Retrieved from www.lcusd.net/lchs/portfolio/rubric.htm on February 10th, 2007. Adapted 02/10/2007 by Fidel R. Távara, M.Ed. Coordinator of Assessment and Placement – Metro Orlando Campus



Anejo M/Appendix M

Portfolio Assessment Feedback Template Strengths Weaknesses Improvement Ideas Facilitator’s comments

Student’s response and comments



Anejo N/Appendix N

Use and Return of Portfolio

Sistema Universitario Ana G. Méndez Universidad del Este, Universidad Metropolitana, Un iversidad del Turabo

I, ____________________________________, grant permission to the office of

Assessment and Placement of the Ana G. Méndez University System, to keep in

their records a copy of my portfolio. I understand that the portfolio is going to be

used for accreditation or educational purposes only, and that is not going to be

disclosed without my consent.

By signing this document I authorize the office of Assessment and Placement to

keep a copy of my portfolio for six months and return it to me at the end of this

period of time.

_______________________________ ___________

Student’s Name (print) Date

_______________________________ ___________

Student’s Signature Date



Anejo O/Appendix O

Use and Discard of Portfolio

Sistema Universitario Ana G. Méndez Universidad del Este, Universidad Metropolitana, Un iversidad del Turabo

I, ____________________________________, grant permission to the office of

Assessment and Placement of the Ana G. Méndez University System to keep in

their records a copy of my portfolio. I understand that the portfolio is going to be

used for accreditation or educational purposes only, and that is not going to be

disclosed without my consent.

By signing this document I authorize the Office of Placement and Assessment to

keep a copy of my portfolio for six months and discard it at the end of this period of

time.

_______________________________ ___________

Student’s Name (print) Date

_______________________________ ___________

Student’s Signature Date

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