IAF Test Form

Name: Jack Matatula

Test Date: 12/17/2014

Administered by: Elaine Pascoe

Method utilized to administer the test: Interview E-mail Other____________

IAF Code: 35 ISO 9001

IAF Test Revision: 1

Level: Level 1 Level 2 Level 3

Test Score: 100%

QuestionAuditing and leading the audit team.

Answer Correct Partially Correct

(Indicate% deducted)

Wrong Remarks (if

applicable)

5.2

1. What are the quality management principles and their application to the legal, accounting, book-keeping, tax consultancy, market research, public opinion polling, business and management consultancy¸ labor recruitment, investigation, and security business?

Customer Focus :Organizations depend on their customers and therefore, should understand current and future customer needs and strive to meet and exceed customer requirements and expectations. (ISO 9001 Clause Correlation 5.0, 7.0, 8.0)

Leadership: Leaders establish unity of purpose and direction of the organization. Leaders should create and maintain the internal environment in which people can become fully involved in achieving the organization’s objectives. (ISO 9001 Clause Correlation 5.0, 6.0)

Involvement of people: People at all levels are the essence of an organization and their

x

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full involvement enables their abilities to be used to benefit the organization (ISO 9001 Clause Correlation 4.0, 6.0)

Process approach: A desired result is achieved more efficiently when activities and related resources are managed as a process(ISO 9001 Clause Correlation 4.0, 7.0, 8.0)

System approach to management: Identifying, understanding, and managing interrelated processes as a system contributes to the organization’s effectiveness and efficiency in achieving its objectives. (ISO 9001 Clause Correlation 4.0, 6.0, 7.0, 8.0)

Continual improvement: Continual improvement of the organization’s overall performance should be a permanent objective of the organization. (ISO 9001Clause Correlation 5.0, 8.0)

Factual approach to decision making: Effective decisions are based on the analysis of data and information. (ISO 9001Clause Correlation 4.0, 5.0, 8.0)

Mutually beneficial supplier relationships: An organization and its suppliers are interdependent and

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have a mutually beneficial relationship that enhances the ability of both to create value (ISO 9001Clause Correlation 4.0, 7.0, 8.0)

2. How do you review the scope and applicability of exclusions for the legal, accounting, book-keeping, tax consultancy, market research, public opinion polling, business and management consultancy, labor recruitment, investigation, and security business?

Where exclusions are made, claims of conformity to this International Standard are not acceptable unless these exclusions are limited to requirements within clause 7, and such exclusions do not affect the organization's ability, or responsibility, to provide product that meets customer and applicable statutory and regulatory requirements".

For legal, accounting, book-keeping and auditing activities, tax consultancy, market research and public opinion polling, business and management consultancy, holding, technical testing and analysis, advertising, labor recruitment and provision of personnel, investigation and security activities, industrial cleaning activities business, check whether the process include design and development, verification, validation.

x

3. Can you explain in general the processes in the legal, accounting, book-keeping, tax consultancy, market research, public opinion polling, business and management consultancy,

LegalLegal advice is the giving of a professional or formal opinion regarding the substance or procedure of the law in relation to a particular factual situation.

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labor recruitment, investigation, and security business?

Legal advice is ordinarily provided in exchange for financial or other tangible compensation. Advice given without remuneration is normally referred to as being pro bono publico (in the public good), or simply pro bono.

In the common law systems it is usually received from a solicitor, barrister or lawyer; in civil law systems it is given by advocates, lawyers or other professionals (such as tax experts, professional advisors, etc.).

In some countries, legal advice is subject to the possession of a specific license, in others, it is simply subject to the general regulation of professional obligation and can be provided by any person that will usually be legally responsible for the provided advice.

However, if it is provided by a lawyer or another person authorized by one of the front line legal services regulators, then this activity is included within their regulatory reach.

With the advent of the internet, many services have been established to provide individuals the power to conduct their own legal research or prepare their own legal documents. By the same token, some companies offer answers to legal questions directly through their web services.

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AccountingThe General Accounting process is divided into the following main sub-processes: Period End Procedures Bank Postings and

Reconciliation VAT Management Consolidation, Tax and

Audit Other General

Accounting activities

1. Period End Procedures contain all activities to collect, review, and reconcile all information to prepare the financial statements.

2. The Bank Posting and reconciliation process contains the posting of the Global Cash Pooling as well as Inter-Bank Transfers. Main parts of the Bank Posting and reconciliation process are covered by the C2C process.

3. The VAT Management process is related to all activities related to VAT e.g. checking VAT postings or preparing VAT return.

4. Consolidation, Tax, and Audit related procedures usually contain the preparation of special information needed for Consolidation purposes or to prepare the Audit on the Financial Statements or a Tax Review by the Tax authorities.

5. The Process Other General Accounting Activities cover all procedures related to

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Finance and Accounting issues that are not covered by the processes described above.

6. In basic the general accounting clerk will process his/her task on scheduled times (according to a corporate timetable); in some occurrences independent from the serviced local unit, and in other occurrences with (posting) instructions from local.

Book-keepingThe bookkeeping process primarily records the financial effects of transactions only. The variation between manual and any electronic accounting system stems from the latency between the recording of the financial transaction and its posting in the relevant account. This delay, although absent in electronic accounting systems due to instantaneous posting into relevant accounts, is a basic characteristic of manual systems, thus giving rise to primary books of accounts such as Cash Book, Bank Book, Purchase Book, and Sales Book for manually recording the immediate effect of the financial transaction.

In the normal course of business, a document is produced each time a transaction occurs. Sales and purchases usually have invoices or receipts. Deposit slips are produced

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when lodgements (deposits) are made to a bank account. Checks are written to pay money out of the account. Bookkeeping involves, first of all, recording the details of all of these source documents into multi-column journals (also known as a books of first entry or daybooks). For example, all credit sales are recorded in the sales journal, all cash payments are recorded in the cash payments journal. Each column in a journal normally corresponds to an account. In the single entry system, each transaction is recorded only once. Most individuals who balance their check-book each month are using such a system, and most personal finance software follows this approach.

Tax consultancyTax consultants work for public accounting firms, law offices, financial consulting firms and many even have their own independent tax preparation and consultation businesses. In all settings, tax consultants can be expected to perform duties that include: Conducting research

on tax laws Strategizing with

clients to minimize tax liability

Communicating with clients to explain tax issues

Preparing tax returns Estate planning Keeping clients

compliant with their tax obligations

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Producing written content is a significant part of the job, as tax consultants must communicate their research findings including changes in tax laws that create opportunities for new tax strategy. Because a tax consultant may have many clients affected by the same issue, the ability to draft a well-written and concise letter is often the most effective means of disseminating information to a number of different clients.

Market researchThe market research process involves a round of separate stages of data interpretation, organization and collection. These stages could be considered as a benchmark of market research, but it depends on an organization and how they have encapsulated their strategies to follow this process. Hence some of the interlinked stages could be conducted repeatedly and some of the stages can also be omitted. Given below is a typical market research process which is depicted stage-wise:

Defining the Problem or Need- The starting phase is always identifying the reason or problem for which research is to be conducted. This includes collecting of relevant initial information and how this information will affect decision making process. It also includes defining problems after discussing with decision makers of the

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organization. Once the problem is defined precisely and the need of research is discussed, the further process could be conducted in an efficient manner.

Determining who will do the research- Once the initial stage of defining the problem and the need of research is done, it is important to determine who will do the research and what will be the approaches to resolve these problems. This involves creating a problem solving framework and analytical models after discussing with organization experts. In this sample case studies are created according to the defined framework by enforcing the relevant information and secondary data.

Picking out the appropriate methodology- A specific methodology is entailed by the research professional after identifying the specific needs and exploring the case studies. It may include a combination of specific approaches like telephone survey, web or email survey, one-to-one interviews, secondary research etc. This methodology acts as a blueprint of research process and following basic steps:

Methods for collecting and preparing quantitative informationDetermining the need of this informationScaling and measuring

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proceduresDesigning sample QuestionnaireFormulating case studies and sampling processPlanning information analysisData Collection Process- This process includes field work and desk work for collecting all relevant data and information. Field work includes interviewing the personals by interacting them face to face by visiting them in home or offices or arranging group meetings at any preferred place. Desk work includes contacting personals over telephone or via series of emails and web meetings. This could take comparatively more time as compared to the field work. Involving experienced and trained executive for this helps in reducing data collection errors.

Data Preparation, tabulation and analysis of results- After the data collecting stage the collected data is edited, corrected if required and validated. This process is the most important process in the research as the results are generated on the basis of data preparation. So it is required for an organization to verify the authenticity of the collected data and edit or correct it if needed. The final data is then segmented according to the business standards and inserted into the CRM database in a more tabulated form so that search or combination

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could be made easily.

The entire process is properly documented with respect to organizational standards so that it can be referred in future for decision making process or to change or modify any specific process or module. This document contains overall architecture of the project depicting all the processes with the help of tables, graphs and figures to provoke impact and clarity.

Public opinionPublic opinion plays an important role in the political sphere. Cutting across all aspects of relationship between government and public opinion are studies of voting behavior. These have registered the distribution of opinions on a wide variety of issues, have explored the impact of special interest groups on election outcomes and have contributed to our knowledge about the effects of government propaganda and policy.

Contemporary, quantitative approaches to the study of public opinion may be divided into 4 categories:

quantitative measurement of opinion distributions;

investigation of the internal relationships among the individual opinions that make up public opinion on an issue;

description or analysis of the public role of

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public opinion; Study both of the

communication media that disseminate the ideas on which opinions are based and of the uses that propagandists and other manipulators make of these media.

The rapid spread of public opinion measurement around the world is reflection of the number of uses to which it can be put. Public opinion can be accurately obtained through survey sampling. Both private firms and governments use surveys to inform public policies and public relations.

Business and management consultancyBusiness and management consulting is the practice of helping organizations to improve their performance, operates primarily through the analysis of existing organizational problems and the development of plans for improvement. Organizations may draw upon the services of management consultants for a number of reasons, including gaining external (and presumably objective) advice and access to the consultants' specialized expertise.

As a result of their exposure to and relationships with numerous organizations, consulting firms are also said to be aware of industry "best practices", although the specific

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nature of situations under consideration may limit the transferability of such practices from one organization to another.

Consultancies may also provide organizational change management assistance, development of coaching skills, process analysis, technology implementation, strategy development, or operational improvement services. Management consultants often bring their own proprietary methodologies or frameworks to guide the identification of problems and to serve as the basis for recommendations for more effective or efficient ways of performing work tasks.

Labor recruitmentFor purposes of recruitment, most jobs can generally be categorized as professional or non-professional occupations. Professional occupations generally require at minimum a Bachelor’s degree. There are some jobs that the department of labor insists are professional occupations, and thus, the recruitment must conform to the professional occupation standards. The recruitment process will vary depending on whether the occupation is professional or non-professional. All petitioning employers (except for those applications involving college or university teachers selected pursuant to a competitive

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recruitment and selection process, Schedule A occupations, and sheepherders) must attest to having conducted the recruitment prior to filing the application.

Investigation & security businessInvestigators are hired for a variety of personal, business or legal reasons. Their work includes tracing missing people, conducting credit checks, vetting potential employees, and investigating insurance claims.Clients include banks, insurance companies, and central and local government, as well as a large number of private individuals.

A security officer (or security guard) is a person who is paid to protect property, assets, or people. They are usually privately and formally employed civilian personnel. Security officers are generally uniformed and act to protect property by maintaining a high-visibility presence to deter illegal and inappropriate actions, observing (either directly, through patrols, or by watching alarm systems or video cameras) for signs of crime, fire or disorder; then taking action and reporting any incidents to their client and emergency services as appropriate.

Types of security personnel and companies[edit]

A security guard protecting

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the entrance to an apartment building, and managing the parking of cars in Haikou, Hainan Province, China.

Security personnel are classified as either of the following:

"In-house" or "proprietary" (i.e. employed by the same company or organization they protect, such as a mall, theme park, or casino); formerly often called works police or security police in the United Kingdom.

"Security supervisor", meets with clients and employees as necessary to ensure client and employee satisfaction.

"Scheduler", Security Officer assignment and strategic scheduling resulting in client satisfaction, employee retention and cost maintained within District financial plans.

"Human Resources Manager", effective delivery of human resources services such as employment, employee/labor relations, compensation, benefits administration, training and development, workers’ compensation, and audit compliance. Maintains and implements corporate policies and programs related to employment.

"Client Service Manager", promotes

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financial growth for the District by ensuring client retention, Security Officer retention, and support for the development of new business.

"Client Service Supervisor", provides security services for designated clients resulting in customer satisfaction, Security Officer retention, and financial growth for the District. Provides service in a large and complex area.

"Contract", working for a private security company which protects many locations.

"Public Security", a person employed or appointed as an (usually armed) security officer by a government or government agency.

"Private Police Officers", or "Special Police".

"Private Patrol Officers", vehicle patrol officers that protect multiple client premises.

"Parapolice", aggressive firms that routinely engage in criminal investigation and arrest

5.3

4. How do you assess the interaction of the quality management system with other normative documents, standard and other relevant standards?

ISO 9001 quality management system standard that required organization identify and evaluate the compliance to the certain standard, normative document and other standard that may applies to product and/or service.

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5.4

5. Can you describe the general business management concept, practice and inter-relationship between policy, objectives and results?

Objectives are the goals set out by an entity based on the policies that are already in existence. The strategies are the methods employed to carry out the objectives.

x

6. How do you assess this in practice?

Assess the objective and evaluate whether the objective is consistent with policy, the objective is met, any monitoring and achievement progress.

x

5.5

7. What is book-keeping?

Book keeping is the recording of financial transactions. Transactions include sales, purchases, income, and payments by an individual or organization.

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8. What is an opinion poll?

An opinion poll is a survey of public opinion from a particular sample. Opinion polls are usually designed to represent the opinions of a population by conducting a series of questions and then extrapolating generalities in ratio or within confidence intervals

x

9. What is temporary employment?

Temporary work or temporary employment refers to a situation where the employee is expected to leave the employer within a certain period of time. Temporary employees are sometimes called "contractual", "seasonal", "interim", or "freelance"; or the word may be shortened to "temps."

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10. What is a job interview?

A job interview is a process in which a potential employee is evaluated by

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an employer for prospective employment in their company, organization, or firm. During this process, the employer hopes to determine whether or not the applicant is suitable for the job.

11. What is a guard patrol system?

A Guard tour patrol system is a system for logging the rounds of employees in a variety of situations such as Security guards patrolling property

x

12. What is a bodyguard? A bodyguard (or close protection officer[1]) is a type of security guard or government agent who protects a person—usually a famous, wealthy, or politically important figure—from assault, kidnapping, assassination, stalking, loss of confidential information, or other threats.

x

13. What is a test method?

A test method is a definitive procedure that produces a test result

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14. What is a physical test?

A physical test is a qualitative or quantitative procedure that consists of determination of one or more characteristics of a given product, process or service according to a specified procedure. Often this is part of an experiment.

x

5.6

15. Are there any legal and other requirements related for the legal, accounting, book-keeping, tax consultancy, market research, public opinion

Legal Undang-Undang

Nomor 16 Tahun 2011 tentang Bantuan Hukum

Peraturan Pemerintah no. 42 Tahun 2013 tentang Syarat dan

x

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polling, business and management consultancy, labor recruitment, investigation, and security? What are they?

Tata Cara Pemberian Bantuan Hukum dan Penyaluran Dana Bantuan Hukum

Accounting Peraturan Pemerintah

Republik Indonesia Nomor 64 Tahun 1999 Tentang Perubahan Atas Peraturan Pemerintah Nomor 24 Tahun 1998 Tentang Informasi Keuangan Tahunan Perusahaan

Book-keeping Undang-Undang

Nomor 6 Tahun 1983 Tentang Ketentuan Umum Dan Tata Cara Perpajakan

Undang-Undang Tentang Penetapan Perpu 5-2008 Tentang Perubahan Keempat UU 6-1983 Tentang Ketentuan Umum Dan Tata Cara Perpajakan Menjadi UU

Tax consultancy Undang-Undang No.

28 Tahun 2007 tentang Ketentuan Umum dan Tata Cara Perpajakan

Keputusan Menteri Keuangan No. 485 Tahun 2003 mengenai Konsultan Pajak

Business and management consultancy Peraturan Pemerintah

Nomor 32 Tahun 1998 Tentang Pembinaan Dan Pengembangan Usaha Kecil

Labor recruitment Undang-Undang No.

13 Tahun 2003 tentang Ketenagakerjaan

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Investigation security business Undang-Undang No.

13 Tahun 2003 tentang Ketenagakerjaan

Peraturan Kepala Kepolisian Negara Republik Indonesia No. Pol.: 18 Tahun 2006 Tentang Pelatihan Dan Kurikulum Satuan Pengamanan

16. How do you assess legal and other requirements that are applicable for the legal, accounting, book-keeping, tax consultancy, market research, public opinion polling, business and management consultancy, labor recruitment, investigation, and security business?

Review and have access applicable legal and other requirements for business.

Check how they determine the application of such applicable legal and other requirements.

Do they update the applicable legal and other requirements regularly?

Evaluate the compliances to the applicable legal and other requirements

x

17. How do you assess compliances of company product or service to the legal and other requirements?

As the name implies, these audits are intended to review the site's/company's legal compliance status in an operational context. Compliance audits generally begin with the applicable compliance requirements against which the operations will be assessed. This tends to include federal regulations, state regulations, permits and local ordinances/codes. In some cases, it may also include requirements within legal settlements.

Compliance audits may be multimedia or

x

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programmatic. Multimedia audits involve identifying and auditing all environmental media (air, water, waste, etc.) that apply to the operation/ company. Programmatic audits (which may also be called thematic or media-specific) are limited in scope to pre-identified regulatory areas, such as air.

Audits are also focused on operational aspects of a company/site, rather than the contamination status of the real property. Assessments, studies, etc. that involve property contamination/ remediation are typically not considered an environmental audit.

18. What infrastructure and work environment are needed for the legal, accounting, book-keeping, tax consultancy, market research, public opinion polling, business and management consultancy, labor recruitment, investigation, and security?

Office buildings, including work area, utility area, parking area, etc.

Communication tools, etc

x

19. What is outsourcing? How do you assess this?

In business, outsourcing is the contracting out of a business process to a third-party. Outsourcing sometimes involves transferring employees and assets from one firm to another, but not always. Outsourcing is also used to describe the practice of handing over control of public services to for-profit corporations.

x

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Outsourcing includes both foreign and domestic contracting, and sometimes includes offshoring or relocating a business function to another country. Financial savings from lower international labor rates is a big motivation for outsourcing/ offshoring.

Assess mechanism: Check how they

selected thru purchasing mechanism

Check whether they evaluated regularly

20. How do you assess the impact of organization type, size, governance, structure, functions and relationships on development and implementation of the quality management system and certification activities?

The impact of organization type, size, governance, structure, functions and relationships on development and implementation of the quality management system and certification activities more to their commitment, how they plan, implement, manage, control, improve the implemented system, including the documented scope, I will assess: Scope of application Documented system Management, including

commitment, policy, objective

Provision of resources, including human resources

Process, including material, machine, method, control, inspection

Improvement mechanism, audit,

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inspection, process control, control of nonconformance, corrective and preventive action, management review

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