Pupko G M Audit I Reviziya Uchebnik

  четверг 17 января
      34

The Penalty Points System. The aim of penalty points is to influence and improve driver behaviour and address the unacceptable levels of death and serious injury on our roads. Penalty point systems also operate in other countries.

The Penalty Points System The aim of penalty points is to influence and improve driver behaviour and address the unacceptable levels of death and serious injury on our roads. Penalty point systems also operate in other countries. International experience has demonstrated the penalty points system has proven successful in reducing the number of road deaths in those countries. The Motor Vehicles (Driving Licenses) Regulations SL.65.18 provide that new drivers who pass their driving tests shall be granted a probationary driving licence valid for 3 calendar years, subject to a penalty point system. Furthermore as from the 1st December 2017 all driving licence holders shall also be subject to the Penalty Point System.

For each contravention listed in the Sixth Schedule of the Regulations, penalty points shall be imposed by the Court of Magistrates or by the Commissioners for Justice. A full driving licence for ten years is issued, upon renewal, if no penalty points are recorded or if the penalty points imposed were less than 12. A probationary driving licence is revoked if, during the three-year probationary period, you accumulate 12 twelve penalty points or more. In such cases you shall be informed by the Authority and within 10 days you are to return your driving licence counterpart and photocard. An acknowledgment receipt will be issued.

A full driving licence shall be revoked if at any time during any period of twelve months, its holder accumulates in aggregate twelve penalty points or more. Any holder of a full driving licence or of a probationary driving licence may have the number of penalty points recorded in his entry reduced by 50% at any time if he or she passes a safety awareness test which has been prepared by the Authority for this purpose. The test has a duration of 45 minutes and consists of 30 multiple choice questions. The pass mark for the test is 50%.

A pass certificate will be issued upon successful completion. Pandit hariprasad chaurasia flute mp3 free download 2231568 for pc. The Penalty Points Theory Test Question bank (English and Maltese versions) is available here: • • A person may only take such test every two years. Where the driving licence has been revoked for the first time, the driver shall return his driving licence to Transport Malta. Transport Malta will then return after the expiration of a period of two months from the date that the driving licence is returned without the need to sit for a driving test.

Reviziya

The paper examines the main approaches to the definition of the concept of the audit and its methods. The research findings have demonstrated that the existing classifications cover only a part of the existing audit methods, which negatively affects the development of the audit theory and practice.

Typical errors were identified in classifying audit methods for budget-funded institutions. A new classification of audit methods is proposed. It is concluded that the use of analytical procedures as an audit method will allow the auditor to assess the actual state and financial prospects of a budget-funded institution as well as reliability of data on its continuous operation. The classification principles of audit methods developed in the paper are based on the deep insight into the audit nature, the methodology and improvement of the control practice. The author defines the principal objectives for the classification of audit methods: development of the theoretical basis; further enhancement of control practices; improving the training and professional development of auditors; increasing the efficiency and quality of audit activities in the whole.

The methodology of the audit is proposed based on six main stages: organizational and scientific; regulatory; calculations and analysis; reporting data verification; accounting data verification; summarizing audit results. Every stage is relatively independent in carrying out the audit making it possible to obtain: the most objective result of the audit in a shorter time, review initial documents and materials, which can improve the quality indices of implemented inspections, and reveal hidden and unused reserves. The classification of audit methods for budget-funded institutions has been expanded and supplemented. The proposed procedures, in the opinion of the author, should be applied at each stage of the audit in budget-funded institutions.