Those steps might include interviewing employees at a company where an auditor suspects fraud, or perhaps conducting partial audits during the year rather than waiting until year-end, said Chuck Landes, director of audit and attest standards at the American Institute of Certified Public Accountants.
32.
The Director of Audit submits three reports each year to the President of the Legislative Council : One on the Accounts of the Government of Hong Kong Special Administrative Region under section 12 of the Audit Ordinance and two on the results of value for money audits.
33.
"We don't have anything in a standard that says " thou must follow this, " because there are so many different facts and circumstances that one has to consider, " said Chuck Landes, director of audit and attest standards at the American Institute of Certified Public Accountants.
34.
"With respect to retention, we really do not have a definitive standard, " said Charles Landes, the director of audit standards for the American Institute of Certified Public Accountants, which cites the six-year figure in a handbook for accountants but emphasizes that firms should consult their own lawyers.
35.
"I'm totally committed to making improvements in our program so that these types of things are caught early on and that we deal severely with agencies that do commit fraud, " said Glenn Ostapeck, who was hired as director of audits after federal investigators had completed most of their work.
36.
After completion of his stint in Washington D . C ., he was transferred to New Delhi as Deputy Secretary in Irrigation and Power Ministry and then as Comptroller and Auditor General in New Delhi . Subsequently he moved to London as Director of audits . He retired as director of audits, at western railways, in Bombay.
37.
After completion of his stint in Washington D . C ., he was transferred to New Delhi as Deputy Secretary in Irrigation and Power Ministry and then as Comptroller and Auditor General in New Delhi . Subsequently he moved to London as Director of audits . He retired as director of audits, at western railways, in Bombay.
38.
During this time, Bedolla also obtained an undergraduate degree in political science and public administration from the UNAM . After a year as the federal director of Planning of Personal Development in the Secretariat of Programming and Budget ( SPP ), Bedolla went to work for the INEGI, as an administrative coordinator, federal director of audits, budget controller, and internal comptroller, all between 1985 and 1986.
