TAILIEUCHUNG - MFI Internal Audit and Controls Toolkit August 2007

In approaching this complex subject, it is important to understand where it sits in our social and political order. First, we must recognize that armed conflict is rarely, if ever, solely about religion or religious differences. Although armed conflicts may take on religious overtones, their genesis is found in a complex matrix of crisscrossing and mutually exacerbating factors such as economics, politics, resources, ethnicity and identity, power struggles, inequality, oppression, and other historical grievances. Rabbi Marc Gopin, a faculty member at Tufts’ Fletcher School of Law and Diplomacy, asserts, ‘disputes that appear to be religious in. | MicroSave Market-led solutions for financial services Website Website MFI Internal Audit and Controls Toolkit August 2007 Mennonite Economic Development Associates Ruth Dueck Mbeba MicroSave - Market-led solutions for financial services Acknowledgements MEDA acknowledges the contribution and input of Ruth Dueck Mbeba Joyce Lehman . Prakash Praveesh Kunam Madhurantika Moulick and Jasper Vet in writing and development of the overall toolkit. Special thanks to Graham . Wright for support and contributions to the development of the materials. Much of the content and learning is based on industry best practices and on MEDA s work in microfinance over the past years. Many thanks to the helpful input and support from MEDA staff in making this effort possible. A learning toolkit is never final as new techniques tools and resources become available and are shared with one another. Participant feedback and comments will assist to continually improve this toolkit and its resources. This toolkit was developed with support of the ABN AMRO Foundation India AAFI . ABN-AMRO MicroSave - Market-led solutions for financial services K E8Ổ íWFI Internal Audit and Controls Toolkit page i Table of Contents 1. SETTING THE CONTEXT RISK AND RISK What are the Key Risks in Microfinance .2 What are the Key Issues of Operational Risks .5 What are the Key Issues of Managing Operational Risks .6 Risk Management Whose Job is it .7 2. OVERVIEW OF INTERNAL CONTROL What do we mean by Internal Controls .9 a. Control b. Risk c. The Control Activities Systems Policies and d. Information and e. Monitoring. 15 What are the Key Challenges for MFIs .18 3. PREVENTIVE CONTROL - HUMAN What are the Factors Contributing to Commission of Fraud by Employees . 21 How do we Limit Opportunities Effective Staff Model for Sustainable Capacity 4. PREVENTIVE .

• Kế toán - Kiểm toán
• Emerging Issues
• Thromboprophylaxis
• Venous Thrombosis
• Special Considerations
• Venous Thromboembolism
• Cancer Patient
• Vietnamese state owned enterprises
• Policy recommendations
• Post equitization period
• Provides some policy recommendations
• international business
• Cultural Balkanization
• developing countries
• export promotion
• Industrial endowments
• economic development
• Implications for Prophylaxis
• Preventable Patient
• Danish Patient
• Lactate Level
• Amniotic Fluid
• Diagnostic Tool
• Oxytocin and Myometrial
• Contractility in Labor
• Operative Vaginal Deliveries
• Plant Science
• Determination
• Chemical Composition
• Volatile Oils
• Superheated Water
• Extraction
• Trichothecene Groups
• Other Applications
• GC MS Analysis
• Secondary Metabolites
• Qualitative and Quantitative
• Determinations
• demographic challenges
• agricultural markets
• food system
• market developments
• Oilseed Products
• hardware architecture
• computer repair
• computer skills
• computer hardware
• computer installation
• computer assembly
• computer architecture