Sistema Universitario Ana G. Méndez School for ... · desarrollados en el idioma propio todo en inglés o todo en español según aplique. 2. El curso es conducido en formato acelerado,

Sistema Universitario Ana G. Méndez School for Professional Studies

Florida Campuses Universidad del Este, Universidad Metropolitana, Un iversidad del Turabo

ACCO 706

ADVANCED AUDITING I

AUDITORIA AVANZADA I

© Sistema Universitario Ana G. Méndez, 2007 Derechos Reservados.

© Ana G. Méndez University System, 2007. All rights reserved

ACCO 706 Advanced Auditing I 2

Prep. 2008. Carlos Avila, MBA

TABLA DE CONTENIDO/TABLE OF CONTENTS

Página/Page

Prontuario ........................................ .............................................................................. 3

Study Guide ....................................... ............................................................................ 9

Workshop One ...................................... ....................................................................... 14

Taller Dos ........................................ ............................................................................. 17

Workshop Three .................................... ...................................................................... 21

Taller Cuatro ..................................... ........................................................................... 24

Workshop Five/Taller Cinco ........................ ............................................................... 27

Anejo A/Appendix A ................................ .................................................................... 30

Anejo B/Appendix B ................................ .................................................................... 32

Anejo C/Appendix C ................................ .................................................................... 34

Anejo D/Appendix D ................................ .................................................................... 35

Anejo E/ Appendix E ............................... .................................................................... 37

Anejo F/Appendix F ................................ ..................................................................... 39

Anejo G/Appendix G ................................ ................................................................... 40

Anejo H/Appendix H ................................ .................................................................... 41

Anejo I/Appendix I ................................ ....................................................................... 42

Anejo J/Appendix J ................................ ..................................................................... 44

Anejo K/Appendix K ................................ .................................................................... 45

Anejo L/Appendix L ................................ ..................................................................... 46

Anejo M/Appendix M ................................ ................................................................... 47



PRONTUARIO

Título del Curso: Auditoría Avanzada I Codificación: ACCO 706 Duración: 5 semanas Pre-requisito: ACCO 610, ACCO 620 Descripción:

Estudio de la auditoria de los estados financieros, desde el aspecto teórico. Se incluyen

los estándares de auditoria generalmente aceptados (GAAS por sus siglas en ingles) y

los estándares de atestación; el reporte Standard y otros tipos de reporte; el Código de

Ética del AICPA; responsabilidad legal del auditor y el efecto de la ley Sarbanes-Oxley

en las auditorias de corporaciones publicas; control interno, pruebas de control,

pruebas substantivas, otros procedimientos de auditoria, evidencia, eventos

subsiguientes.

Objetivos Generales:

Al finalizar el curso, el estudiante:

1. Describir la aplicación de los estándares de auditoria generalmente

aceptados (GAAS) en la ejecución de la auditoria de estados financieros y

redacción del reporte del contador independiente.

2. Explicar la importancia de la conducta ética en la práctica de la

contabilidad publica, según requieren las reglas del Código de Ética del

AICPA y sus Interpretaciones.

3. Explicar la responsabilidad legal del auditor bajo la ley común, ley

estatutaria y la ley Sarbanes-Oxley.

Textos y Bibliografía:

Arens, A. A., Elder, R.J., & Beasley, M. S. (2008). Auditing and assurance

services. (12th ed.). New York, NY: Prentice Hall.

Louwers, T.J., Ramsay, R.J., Sinason, D. M., & Strawser, J.R (2007). Auditing

and assurance services. (3th ed.).New York, NY: McGraw-Hill/Irwin.

Hopwood, W. S., Leiner, J.J., & Young, G. R. (2008), Forensic accounting. (1th



ed.). New York, NY: McGraw-Hill/Irwin.

Evaluación:

Examen 20%

Asignaciones y participación 20%

Presentación oral y escrita 20%

Examen final 20%

Portafolio 20%

Escala:

100-90 A 89-80 B 79-70 C 69-60 D 59-0 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 esta

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 módulo debe

especificar que se utilizarán 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 inglés 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. Toda

tarea a ser completada antes del 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

determinará 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 módulo 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 esta 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 esta sujeto a las políticas y normas de conducta y

comportamiento que rigen al SUAGM y el curso.

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 búsqueda de l a 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:

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 sólo memorizar las contestaciones “correctas” y repetir el

significado de otra persona. Como la educación es intrínsicamente

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.



STUDY GUIDE

Course Title: Advanced Auditing I

Code: ACCO 706

Time Length: 5 weeks

Pre-requisite: ACCO 610, ACCO 620

Description: A theoretical approach to the Financial Statements auditing

process, including generally accepted auditing standards (GAAS); attesting standards;

standard audit report and other types of reports; AICPA Code of Professional Conduct;

legal responsibilities of the auditor and the effects of the Sarbanes-Oxley Act on public

corporations’ audits; internal controls, testing internal controls, substantive tests; other

auditing procedures; gathering evidence and subsequent events.

General Objectives:

After completing this course the student will be able to:

1. Describe the use of generally accepted auditing standards (GAAS) in the

review of financial statements and preparation of the audit report.

2. Explain the importance of ethics in public accounting, as prescribed in the

AICPA Code of Conduct and its interpretations.

3. Explain the legal responsibilities of the auditor based on the common law,

statutory laws and the Sarbanes-Oxley Act of 2002.

Text and Bibliography:

Arens, A. A., Elder, R.J., & Beasley, M. S. (2008). Auditing and assurance

services. (12th ed.). New York, NY: Prentice Hall.

Louwers, T.J., Ramsay, R.J., Sinason, D. M., & Strawser, J.R (2007). Auditing

and assurance services. (3th ed.).New York, NY: McGraw-Hill/Irwin.

Hopwood, W. S., Leiner, J.J., & Young, G. R. (2008), Forensic accounting. (1th

ed.). New York, NY: McGraw-Hill/Irwin.

Evaluation:

Partial Exam 25%

Assignments and Class Participation 25%

Oral Presentation and Written Report 25%

Final Exam 25%



Scale:

100-90 A 89-80 B 79-70 C 69-60 D 59-0 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.

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: There are many search 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 will be able to:

1. Compare and contrast accounting and auditing.

2. Explain generally accepted auditing standards (GAAS) and ethics.

3. Describe the purpose and content of the AICPA Code of Conduct and its

interpretations, the different types of reports and the modifications to an

unqualified opinion and explain the objectives of a financial statements audit.

4. Compare and contrast the responsibilities of management in preparing the

financial statements and the responsibilities of auditors in the review and audit

report.

5. Explain an auditor’s responsibilities in planning an audit to discover errors

(material), irregularities and fraud and describe the legal responsibilities of the

auditor as per common law, the Securities Act of 1933 and the Securities

Exchange Act of 1934.

6. Explain the relationship between the objectives of an audit and the gathering of

evidence process and describe the different types of evidence gathered in an

audit.

Language Objectives

1. The student will read articles related to the assignment and will be able to

summarize the main ideas using the correct grammar and spelling in English.

(Reading and Writing)

2. Given the opportunity of a group debate, the student will present persuasive

arguments to support his/her personal point of view. (Verbal)

Electronic Links (URLs)

Accounting vs. Auditing

http://www.thepasa.org/news_details.php?nid=40

http://www.bls.gov/oco/ocos144.htm

http://www.aicpa.org/Professional+Resources/Accounting+and+Auditing/

Types of Audits

http://daf.csulb.edu/offices/univ_svcs/internalauditing/audits.html



http://www.alasu.edu/Internal_Audit/default.aspx?id=10

Unqualified Report

http://en.wikipedia.org/wiki/Auditor's_report

http://www.associatedcontent.com/article/196441/the_standard_unqualified_audit_repor

t.html

http://www.crfonline.org/orc/cro/cro-11.html

Sanctions to Auditors

http://www.nysscpa.org/cpajournal/old/14468021.htm

http://www.retheauditors.com/2008/02/sec-you-want-sanctions-we-got-sanctions.html

Assignments before Workshop One

1. Read the recommended URL’s, textbooks, and other reference materials. Pay

close attention to the rubrics in the Appendix section. These rubrics will be used

to assess your knowledge.

2. The student will prepare a 500 words essay on the impact of the accounting

scandals of Enron Corporation and World Com. Use APA style and cite your

sources accordingly.

3. Look for information about generally accepted auditing standards (GAAS) and

ethics. Make a written summary and bring it to classroom for discussion.

4. Find a copy of the AICPA Code of Conduct, the Securities Act of 1933 and the

Securities Exchange Act of 1934 and bring it to classroom.

5. Make a list of an auditor’s responsibilities in planning an audit to discover errors

(material), irregularities and fraud and describe the legal responsibilities of the

auditor.

Activities :

1. The facilitator and the students will introduced themselves by engaging in an

icebreaking activity suggested by the facilitator.



2. The facilitator will discuss the course objectives, course policies,

teaching/learning philosophy and his expectations from the students.

3. The evaluation criteria will be explain with an emphasis on the assignments and

reports to be completed during the five weeks.

4. The facilitator will introduce the following topics for class discussion:

a. Accountants vs. Auditors: Comparison and Differences

b. Financial Statements, Operational and Compliance Audits

c. Standard Unqualified Reports: conditions to be met

d. SEC: Sanctions to Auditors

5. Students will meet in groups to discuss the AICPA Code of Conduct, the

Securities Act of 1933 and the Securities Exchange Act of 1934. A member of

the group will summarize the findings.

6. Students will verbally discuss the impact of the accounting scandals of Enron

Corporation and World Com, ethics and auditor’s responsibilities.

7. The facilitator will explain the requirements for Workshop Five Oral Presentation

and Written Report. Group members and topics will be selected and assigned by

the facilitator.

8. Students will make a list on the board of an auditor’s responsibilities in planning

an audit and describe the legal responsibilities of the auditor

9. The facilitator will distribute exercises and problems to be discussed in the next

workshop.

10. The facilitator will discuss the assignments.

Assessment

1. Class participation (see Appendix A)

2. Essay rubric for assignment before Workshop One



Taller Dos Objetivos Específicos

Al finalizar el taller, el/la estudiante podrá:

1. Identificar los pasos la planificar la auditoria.

2. Enumerar el tipo de información que se debe recopilar y explicar como la

información se usará al conducir la auditoría y las actividades de control y citar

ejemplos de controles específicos para proteger los activos.

3. Definir parte relacionada (related party), error tolerable, archivo permanente,

materialidad, control interno y explicar su aplicación en la auditoria.

4. Describir la responsabilidad del auditor por transacciones entre partes

relacionadas, los tipos de pruebas que se usan para determinar si la información

de los estados financieros es razonable y la metodología para diseñar pruebas

de control y substantivas (test of controls and substantive tests) vs. pruebas de

detalles de balances (test of details of balances).

5. Explicar que es el juicio preliminar sobre materialidad y los factores que lo

afectan.

6. Distinguir entre el error tolerable y el juicio preliminar de la materialidad y entre

pruebas de control y pruebas substantivas.

7. Mencionar los seis objetivos relacionados con las transacciones.

8. Integrar las cuatro fases del proceso de auditoria.

Objetivos de Lenguaje

1. El estudiante podrá desarrollar ideas y conceptos a raíz de la discusión en clase

y comunicará efectivamente sus opiniones mediante el uso correcto del idioma

del taller.

2. Después de leer uno o varios pasajes relacionados con el tema de discusión, el

estudiante podrá resumir los temas principales mediante el uso correcto de la

gramática en el idioma del taller.

3. El estudiante podrá redactor un informe e nivel universitario mediante el uso

correcto de la gramática, sintaxis y la ortografía.

Direcciones electrónicas



Recursos globales para los auditores

http://www.auditnet.org/

Publicaciones de la Sociedad de Contadores Públicos Autorizados de Nueva York

http://www.cpajournal.com/

Instituto de Auditores Internos de los Estados Unidos de America

http://www.theiia.org/

Errores, Irregularidades y Actos Ilegales

http://findarticles.com/p/articles/mi_m4325/is_n6_v43/ai_n25025078

Responsabilidad de la gerencia

http://www.sox-online.com/as2-managementresponsibilities.html

Responsabilidad del auditor

http://safari.oreilly.com/9780471790396/carmichael0389c04-sec1-0005

http://www.questia.com/googleScholar.qst?docId=5000113868

Evidencia en la auditoría

http://classes.bus.oregonstate.edu/winter-06/ba427/Chapter%207.ppt

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

Planificación de la auditoría

http://www.window.state.tx.us/taxinfo/audit/auditfun/3aplan.htm

http://www.abrema.net/abrema/stages_planning_g.html

http://www.uww.edu/adminaff/preaudit.htm

Modelo de riesgo de auditoría

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

http://www.pobauditpanel.org/downloads/appendixa.pdf

Controles internos

http://www.coso.org/publications/executive_summary_integrated_framework.htm

http://infotech.aicpa.org/Resources/Systems+Audit+and+Internal+Control/Internal+Cont

rols/Internal+Control+Components/

http://www.osc.state.ny.us/agencies/ictf/docs/intcontrol_stds.pdf

Tareas a realizar antes del Taller Dos:



1. Trabajar con las preguntas o ejercicios asignados por el/la 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. Los grupos comenzarán a trabajar la presentación del taller cinco.

4. Busque información sobre los pasos la planificar la auditoria, la responsabilidad

del auditor por transacciones, y sobre el juicio preliminar sobre materialidad y los

factores que lo afectan. Haga un resumen de no más de dos páginas. El plagio

no es tolerado en nuestra institución.

5. Observe los siguientes videos: http://www.youtube.com/watch?v=FqH_8Gh9Lrc

y http://www.youtube.com/watch?v=YXcnQCL3JLc&NR=1

¿Cuál es su impresión? Prepárese para discusión en clase. Si los videos no

funcionan , busque información sobre auditores y contables y prepare un ensayo

de no menos de 3 páginas para entregar.

6. Busque información sobre el modelo de riesgo de auditoria y cada uno de sus

componentes y los cinco componentes del control interno. Llévela a la sala de

clase.

Actividades

1. Los/Las estudiante entregarán las preguntas asignadas por el facilitador en el

taller uno.

2. El facilitador discutirá las diferencias entre errores, irregularidades y actos

ilegales, responsabilidad de la gerencia y la responsabilidad del auditor en las

auditorias de los estados financieros.

3. Los estudiantes realizarán en la pizarra los ejercicios entregados por el

facilitador en la clase anterior.

4. El facilitador hablará sobre las diferencias de la documentación interna y la

documentación externa como tipos de evidencia en la auditoria.

5. Los estudiantes se reunirán en grupo para discutir las actividades esenciales

involucradas en la etapa inicial de planificación de la auditoria.

6. Discutir los propósitos primarios de los procedimientos analíticos de auditoria

durante la etapa de planificación.



7. Los estudiantes se reunirán para discutir el modelo de riesgo de auditoria y cada

uno de sus componentes y los cinco componentes del control interno.

Prepararán un resumen y lo discutirán verbalmente.

8. El/La facilitador/a asignará los ejercicios y casos que trabajarán los/las

estudiantes para el próximo taller.

9. El facilitador aclarará dudas sobre las asignaciones y repasará el material

correspondiente al primer examen parcial, el cual se ofrecerá en el tercer taller.

Avalúo

1. Uso de las preguntas.

2. Reacción escrita inmediata.

3. Pruebas cortas de ejecución.

4. Matriz de valoración (Anejo A)



Workshop Three

Specific Objectives

At the end of this workshop the student will be able to:

1. Describe internal controls, the design and use of tests of controls and substantive

tests for sales and collections transactions.

2. Enumerate the procedures used in the audit of sales, cash receipts, account

receivables and uncollected accounts receivable (bad debt accounts).

3. Explain the concept of representative sample.

4. Distinguish between statistical and non-statistical sampling, sample error and

sample risk.

5. Describe the different methods of selecting the sample: systematic, block, etc.

6. Explain the difference between attributes sampling and variance sampling, the

variance sampling method and its importance.

Language Objectives

1. The student will be able to develop ideas from the discussion in class and

express his/her opinion by correctly and efficiently using the workshop’s

language.

2. After reading one or more articles or reading selections related to the topics

discussed in class, the student will summarize the main ideas using the correct

grammar of the workshop’s language.

3. The student will be able to write a scholarly paper using correct grammar,

spelling and punctuation.

Electronic Links (URLs)

Test of Internal Controls

http://www.dcaa.mil/mmr/05-PQA-066.pdf

http://www.thebluesagegroup.com/resources/The%20Blue%20Sage%20Group%20Inter

nal%20Control%20Testing%20Guidelines.pdf

http://www.osc.state.ny.us/agencies/ictf/docs/intcontrol_stds.pdf

Auditing Sales and Collections

http://ccba.jsu.edu/ccba/faculty/facultyFiles/jzanzig_Auditing %20Ch%2014%20Lecture.

ppt



http://uwacadweb.uwyo.edu/LKIDWELL/ACCT%204060/Auditing %20the%20Sales%2

0and%20Collections %20Cycle.ppt

Representative Sample

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

Sample error

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

http://www.isaca.org/Template.cfm?Section=home&Template=/ContentManagement/Co

ntentDisplay.cfm&ContentID=18663

Attribute Sampling

www.buec.udel.edu/jenkinsd/Powerpoint/Chp09.ppt

http://64.233.167.104/search?q=cache:VNXMMmopPGcJ:www.tax.state.nm.us/acd/pdff

iles/auditsamplingmanual.doc+attribute+sampling+in+auditing&hl=en&ct=clnk&cd=2&gl

=us

Assignments before Workshop Three:

1. Answer questions, exercises and/or cases assigned by the facilitator in

Workshop Two.

2. Review and study the Electronic Links on Workshop Three, textbooks and other

searched links, and be ready to discuss in class.

3. Small groups will continue working on the oral and written reports due in

Workshop Five

4. Make a list of the procedures used in the audit of sales, cash receipts, account

receivables and uncollected accounts receivable.

5. Using information found on books, magazines or the Internet, create your own

definition for representative sample, statistical, non-statistical sampling, sample

error and sample risk. Plagiarism will not be accepted.

6. You should be working with your portfolio.

Activities

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

2. Students will hand-in the answers to questions, exercises and cases assigned by

the facilitator in Workshop Two.



3. Students will discuss the assigned exercises.

4. The facilitator will discuss the purpose of the substantive tests of transactions,

test of controls and test of details of balances concepts and will talk about the

activities and procedures performed by the auditor in each of the four phases of

the audit.

5. Students will verbally share the definitions they created in Assignment Five.

6. The facilitator will discuss the differences between a positive and a negative

confirmation.

7. Facilitator will assign the questions, exercises and/or cases to be hand-in in

Workshop Four.

8. The students will take the first Exam in class or could be given as a take home.

This will be the facilitator’s decision.

9. Students will meet in groups to discuss the list (Assignment Four) of the

procedures used in the audit of sales, cash receipts, account receivables and

uncollected accounts receivable.

10. The facilitator will discuss the assignments for the next workshop.

11. Students will fill out the Whip (see Appendix M).

Assessment

1. Class participation (See Appendix A)

2. Questions, Exercises and Cases assigned in Workshop Two



Taller Cuatro

Objetivos Específicos

Al finalizar el taller, el/la estudiante podrá:

1. Diseñar un plan de auditoria para los ciclos de ventas, cobros y cuentas

relacionadas.

2. Distinguir deuda contingente y deuda real y los tipos de reporte de compilación

que puede otorgar un auditor y ofrecerán un ejemplo de cada uno.

3. Explicar por que el análisis del gasto legal es una parte esencial de cada

auditoria.

4. Definir compilación de los estados financieros, revisión de los estados

financieros.

5. Listar los cinco requisitos de los SSARS (Statement on Standards for Accounting

and Review Services).

6. Describir los procedimientos requeridos al ejecutar una revisión de los estados

financieros.

7. Comparar el nivel de seguridad que provee una auditoria, una compilación, y

una revisión.

Objetivos de Lenguaje

1. El estudiante podrá desarrollar ideas y conceptos a raíz de la discusión en clase

y comunicara efectivamente sus opiniones mediante el uso correcto del idioma

del taller.

2. Después de leer uno o varios pasajes relacionados con el tema de discusión, el

estudiante podrá resumir los temas principales mediante el uso correcto de la

gramática en el idioma del taller.

3. El estudiante podrá redactar un informe e nivel universitario mediante el uso

correcto de la gramática, sintaxis y la ortografía.

Direcciones Electrónicas

Recursos globales para los auditores




Publicaciones de la Sociedad de Contadores Públicos Autorizados de Nueva York


Instituto de Auditores Internos de los Estados Unidos de America


Plan de auditoria

http://www.abrema.net/abrema/audit_plan_g.html

http://en.allexperts.com/q/Auditing-1810/Audit-Plan.htm

http://www2.itap.purdue.edu/bot/memberDocuments/AuditandInsuranceFiles/2005_Audi

t_Plan.pdf

Contingent Liabilities

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

http://www.fasab.gov/pdffiles/sffasno5.pdf

SSARS

http://www.aicpa.org/download/members/div/auditstd/ssars_interp.pdf

http://www.nepr.org/ssars.htm

Financial Statements Review and Compilation

http://www.aicpa.org/download/members/div/auditstd/AR-09100.PDF

http://www.answers.com/topic/compilation-and-review-services?cat=biz-fin

Tareas a realizar antes del Taller Cuatro

1. Trabajar con las preguntas o ejercicios asignados por el/la 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. Los grupos continuarán trabajando en la presentación del Taller Cinco.

4. Busque información sobre como diseñar un plan de auditoria para los ciclos de

ventas, cobros y cuentas relacionadas. Llévela al salón de clases.

5. Usando información de libros o la Internet, cree una definición sobre la

compilación de los estados financieros y la revisión de los estados financieros.

6. Prepare una lista de los cinco requisitos de los SSARS (Statement on Standards

for Accounting and Review Services).



Actividades

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

2. Los estudiantes entregarán las preguntas y casos asignados por el facilitador en

el taller tres y discutirán los mismos.

3. Mencionar los eventos que inician el ciclo de nómina y el ciclo de personal.

4. El facilitador discutirá los controles internos más importantes que deben estar

presentes en la función del procesamiento de órdenes de compra dentro del

ciclo de pagos y adquisiciones.

5. El facilitador dará ejemplos de los procedimientos requeridos al ejecutar una

revisión de los estados financieros y comparará el nivel de seguridad que provee

una auditoria, con el de una compilación, y una revisión.

6. Los estudiantes discutirán verbalmente los cinco requisitos de los SSARS

(Statement on Standards for Accounting and Review Services).

7. Los estudiantes se reunirán en grupos para discutir la información encontrada

sobre como diseñar un plan de auditoria para los ciclos de ventas, cobros y

cuentas relacionadas. El facilitador aclarará dudas de ser necesario.

8. El/La facilitador/a asignará los ejercicios y casos que trabajarán los/las

estudiantes para el próximo taller y discutirá las asignaciones.

Avalúo

1. Uso de las preguntas.

2. Reacción escrita inmediata.

3. Pruebas cortas de ejecución.

4. Matrices valorativas.

5. Dinámica de Grupos.



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

At the end of the workshop, the students will be able to:

1. Describe the procedures and audit tests.

2. Complete an audit plan.

Language Objectives

1. Use the reading process effectively.

2. Write a self reflection about an entry or entries of this workshop, using appropriate

vocabulary, grammar, and style.

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

Electronic Links

Global resources for auditors


New York CPA Society


US Internal Auditors Institute


Assignments before Workshop Five:

1. Work with the assigned exercises.

2. Give the final touches to your presentation.

3. Give the final touches to your portfolio.

4. Review the information on how to prepare an audit plan. Look for examples on the

Internet or textbooks.

Activities



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

2. Students will hand in the exercises and will discuss the assignments.

3. The facilitator will discuss the purpose of the analytical processes during the

finishing phase of an audit.

4. The facilitator will discuss the problems an auditor may encounter.

5. Students will meet in groups to discuss the role of an auditor when working with

financial statements.

6. With the facilitator’s help, students will simulate an audit process.

7. Students will do their PowerPoint presentations.

8. Students will take the final exam. The material covered in the presentations may be

in the test.

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

Assessment

1. Immediate reaction

2. Final Exam

3. Appendixes B and C

4. Group Activities rubric



Anejos/Appendixes



Anejo A/Appendix A

MATRIZ VALORATIVA PARA EVALUAR PARTICIPACIÓN EN GRU PO

Nombre del Estudiante: _____________________ Fecha: _______________

Grupo: ________ Nombre del estudiante evaluador: _____________________

Criteri o Puntos Puntuación del estudiante

Asistió a las reuniones o actividades del grupo.

10

Colaboró en la planificación y organización de las reuniones o actividades de grupo.

10

Demostró disposición para cooperar con el grupo.

10

Contribuyó frecuentemente a las discusiones del grupo

10

Participó activamente en las reuniones y actividades.

10

Demostró interés en las discusiones y actividades del grupo.

10

Vino preparado(a) a las reuniones, actividades y discusiones del grupo.

10

Demostró atención y apertura a los puntos y argumentos de sus compañeros.

10

Contribuyó al grupo con material e información adicional.

10

Contribuyó significativamente al trabajo que presentó el grupo.

10

Totals 100

Evaluación de cada estudiante sobre sus compañeros de grupo. Estas reuniones o actividad son fuera del salón de clase.



RUBRIC TO EVALUATE PARTICIPATION IN GROUP ACTIVITIE S

Students name: _________________________ Date: _______________

Group: ________ Name of evaluating student: ______________________

Criteri a Points Students Points

Attended all the meetings and activities of the group.

10

Collaborated with the planning and organization of activities of the group.

10

Demonstrated cooperation and team work with the group.

10

Contributed frequently with the discussions of the group.

10

Participated actively in the meetings and activities.

10

Demonstrated interest in the discussions and activities of the group.

10

Came prepared to meetings, activities and discussions of the group.

10

Demonstrated attention to the arguments within the group.

10

Contributed to the group with additional information.

10

Contributed significantly with the work that presented the group.

10

Totals 100



Anejo B/Appendix B

MATRIZ VALORATIVA PARA EVALUAR PARTICIPACIÓN EN GRU PO

Nombre del Estudiante: _____________________ Fecha: _______________

Grupo: ________ Nombre del estudiante evaluador: _____________________


Asistió a las reuniones o actividades del grupo.

10

Colaboró en la planificación y organización de las reuniones o actividades de grupo.

10

Demostró disposición para cooperar con el grupo.

10

Contribuyó frecuentemente a las discusiones del grupo

10

Participó activamente en las reuniones y actividades.

10

Demostró interés en las discusiones y actividades del grupo.

10

Vino preparado(a) a las reuniones, actividades y discusiones del grupo.

10

Demostró atención y apertura a los puntos y argumentos de sus compañeros.

10

Contribuyó al grupo con material e información adicional.

10

Contribuyó significativamente al trabajo que presentó el grupo.

10

Totals 100

Evaluación de cada estudiante sobre sus compañeros de grupo. Estas reuniones o actividad son fuera del salón de clase.



RUBRIC TO EVALUATE PARTICIPATION IN GROUP ACTIVITIE S

Students name: _________________________ Date: _______________

Group: ________ Name of evaluating student: ______________________

Criteri a Points Students Points

Attended all the meetings and activities of the group.

10

Collaborated with the planning and organization of activities of the group.

10

Demonstrated cooperation and team work with the group.

10

Contributed frequently with the discussions of the group.

10

Participated actively in the meetings and activities.

10

Demonstrated interest in the discussions and activities of the group.

10

Came prepared to meetings, activities and discussions of the group.

10

Demonstrated attention to the arguments within the group.

10

Contributed to the group with additional information.

10

Contributed significantly with the work that presented the group.

10

Totals 100



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% content and 30% language)

Student’s total Score: _______

Student’s Signature: ____________________Facilitator’s Signature:___________________



Anejo D/Appendix D

MATRIZ VALORATIVA PARA EVALUAR PRESENTACION INDIVID UAL/GRUPAL

ORAL

Nombre del estudiante: _______________________Fecha:_________________


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: ________

Student’s signature: __________________Facilitator’s Signature: __________________



Anejo E/ Appendix E

PORTFOLIO

Guidelines to prepare the portfolio

1. Determination of sources of content

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.

2. 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.

3. 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

(see the following rubrics).



• 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 (see the following rubrics).

4. 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

(see the following rubrics).. 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.

5. 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 (see the following rubrics).

• 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 (see the following rubrics).



Anejo F/Appendix F

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

Concentratio n

Student’s Name

Facilitator’s Name

Course:

Portfolio rated as

Reason of this rate



Anejo G/Appendix G

Log of Entries

Entry Description

Date of Entry

Date

Submitted

Date

Evaluated

Page #

1

2

3

4

5

6

7

8

9

10



Anejo H/Appendix H

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 I/Appendix I

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 = Need s 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 J/Appendix J

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

Student’s response and comments



Anejo K/Appendix K

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 L/Appendix L

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



Anejo M/Appendix M

The “Whip”

Objective:

To allow the students to express their thought in regards to what they have

learned in the workshop and, to emphasize the important concepts that come up

from the students’ answers.

Procedure:

The students will answer in complete sentences the questions at the bottom.

The facilitator will go around the room asking each student to respond to a

question and he/she would answer with short phrases. Every student is expected

to respond. They may pass on the first turn but, must answer once the whip

circles again.

• What was one thing you learned today?

• What was one thing you are unclear about today?

• What one surprise was in today’s class?

• What was one thing you want to think more about?