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Case Study in Internal Audit of Nuclear Material; Etude d'un Systeme de Verification Comptable Interne des Matieres Nucleaires; Izuchenie primera organizatsii vnutrennego ucheta yadernykh materialov na predpriyatii; Estudio de la Fiscalizacion Interna de los Materiales Nucleares

Abstract

The general need for the internal audit function and the basic principles of management underlying this need are briefly discussed. The size, complexity and degree of centralization, or decentralization, are usually the main factors in determining the need for a conventional internal audit. Here, the more specialized needs and characteristics of an internal audit peculiar to an organization handling source or special fissionable material (nuclear material) are discussed and contrasted with an audit of the standard type. The necessity of a special audit, because of the high monetary and strategic value, is demonstrated. Planning the internal audit within a production plant is discussed in detail. This includes the rationale of timing the review together with the records and physical inventory to be tested and verified. Quality and types of professional skills of the personnel to be used in internal audit are also discussed. A qualified statistical plan in choosing the items to be tested is discussed. The application of the plans in the actual performance of the internal audit are described in detail. Possible variances from a recognized norm and possible approaches to audit resolution are discussed. Although in many other manufacturing situations there are variations in the methods of  More>>
Authors:
Kops, S. [1] 
  1. United States Atomic Energy Commission, Argonne, IL (United States)
Publication Date:
Feb 15, 1966
Product Type:
Conference
Report Number:
IAEA-SM-67/27
Resource Relation:
Conference: Symposium on Nuclear Materials Management, Vienna (Austria), 30 Aug - 3 Sep 1965; Related Information: In: Nuclear Materials Management. Proceedings of the Symposium on Nuclear Materials Management| 905 p.
Subject:
11 NUCLEAR FUEL CYCLE AND FUEL MATERIALS; AUDITS; FISSIONABLE MATERIALS; INVENTORIES; MANUFACTURING; NUCLEAR MATERIALS MANAGEMENT; PERFORMANCE; PLANNING; STANDARDS
OSTI ID:
22127215
Research Organizations:
International Atomic Energy Agency, Vienna (Austria)
Country of Origin:
IAEA
Language:
English
Other Identifying Numbers:
Other: ISSN 0074-1884; TRN: XA13M2310082294
Submitting Site:
INIS
Size:
page(s) 43-49
Announcement Date:
Sep 12, 2013

Citation Formats

Kops, S. Case Study in Internal Audit of Nuclear Material; Etude d'un Systeme de Verification Comptable Interne des Matieres Nucleaires; Izuchenie primera organizatsii vnutrennego ucheta yadernykh materialov na predpriyatii; Estudio de la Fiscalizacion Interna de los Materiales Nucleares. IAEA: N. p., 1966. Web.
Kops, S. Case Study in Internal Audit of Nuclear Material; Etude d'un Systeme de Verification Comptable Interne des Matieres Nucleaires; Izuchenie primera organizatsii vnutrennego ucheta yadernykh materialov na predpriyatii; Estudio de la Fiscalizacion Interna de los Materiales Nucleares. IAEA.
Kops, S. 1966. "Case Study in Internal Audit of Nuclear Material; Etude d'un Systeme de Verification Comptable Interne des Matieres Nucleaires; Izuchenie primera organizatsii vnutrennego ucheta yadernykh materialov na predpriyatii; Estudio de la Fiscalizacion Interna de los Materiales Nucleares." IAEA.
@misc{etde_22127215,
title = {Case Study in Internal Audit of Nuclear Material; Etude d'un Systeme de Verification Comptable Interne des Matieres Nucleaires; Izuchenie primera organizatsii vnutrennego ucheta yadernykh materialov na predpriyatii; Estudio de la Fiscalizacion Interna de los Materiales Nucleares}
author = {Kops, S.}
abstractNote = {The general need for the internal audit function and the basic principles of management underlying this need are briefly discussed. The size, complexity and degree of centralization, or decentralization, are usually the main factors in determining the need for a conventional internal audit. Here, the more specialized needs and characteristics of an internal audit peculiar to an organization handling source or special fissionable material (nuclear material) are discussed and contrasted with an audit of the standard type. The necessity of a special audit, because of the high monetary and strategic value, is demonstrated. Planning the internal audit within a production plant is discussed in detail. This includes the rationale of timing the review together with the records and physical inventory to be tested and verified. Quality and types of professional skills of the personnel to be used in internal audit are also discussed. A qualified statistical plan in choosing the items to be tested is discussed. The application of the plans in the actual performance of the internal audit are described in detail. Possible variances from a recognized norm and possible approaches to audit resolution are discussed. Although in many other manufacturing situations there are variations in the methods of verifying inventories without physically doing so, the necessity for physically testing inventories of nuclear material is demonstrated. The various means of reporting the results of the internal audit are presented. The needs of individual groups within the organization are considered in determining the format of the report, as well as the basic content. Distribution of the report and its variations are discussed. (author) [French] L'auteur etudie brievement la necessite de la verification comptable interne en general, et les principes essentiels de gestion auxquels repond cette necessite. La taille de l'installation, la complexite et le degre de centralisation ou de decentralisation sont generalement les principaux facteurs a considerer lorsque l'on veut determiner s'il y a lieu d'etablir un systeme classique de verification comptable interne. L'auteur analyse les besoins et les caracteristiques d'un systeme de verification comptable interne dans le cas particulier d'une organisation qui manipule des matieres brutes ou des produits fissiles speciaux (matieres nucleaires), en les confrontant a ceux d'un systeme de verification classique. Il montre comment, etant donne le prix eleve et la valeur strategique des matieres, il est necessaire d'etablir un systeme special de verification comptable. Le memoire etudie en detail l'organisation du systeme de verification comptable interne dans une installation produisant des matieres nucleaires; il indique notamment comment fixer la date des controles et comment proceder a la verification des livres et inventaires. Il indique egalement la competence et les qualifications professionnelles que doit avoir le personnel charge de la verification comptable, ainsi que les considerations d'ordre statistique a appliquer pour determiner les donnees qui devront faire l'objet d'une verification. Le memoire decrit de facon detaillee la maniere dont ces dispositions sont appliquees dans la pratique de la verification comptable interne. Il indique les modifications qui peuvent etre apportees aux normes etablies ainsi que les differentes manieres d'envisager le probleme de la verification des comptes et montre que, s'il est possible dans le cas d'autres fabrications de proceder simplement a une verification comptable des stocks, il est necessaire dans l'industrie nucleaire de proceder effectivement a l'inventaire materiel du stock. Le memoire presente les divers moyens utilises pour communiquer les resultats de la verification interne. La presentation du rapport comptable et sa teneur sont determinees en fonction des besoins des differents services. Le memoire indique les diverses manieres dont le rapport comptable peut etre distribue. (author) [Spanish] En la memoria se estudian brevemente la necesidad general de la fiscalizacion interna y los principos basicos de administracion en que se apoya. Por lo comun, los factores que hacen necesaria la fiscalizacion interna de tipo corriente son la amplitud, la complejidad y el grado de centralizacion o descentralizacion. El autor analiza las necesidades mas especiales de fiscalizacion interna de las organizaciones que operan con materiales basicos nucleares y materiales fisionables especiales, expone sus caracteristicas peculiares y las compara con las de la fiscalizacion de tipo corriente. Demuestra la necesidad de esa fiscalizacion especial subrayando el elevado valor monetario y el interes estrategico de los materiales nucleares de que se trata. A continuacion, se analiza detalladamente un plan de fiscalizacion interna para una planta de produccion; ese analisis incluye los factores que determinan la frecuencia de las revisiones y los registros e inventarios fisicos que es necesario comprobar y verificar. Tambien se analizan las cualidades y las condiciones profesionales que ha de reunir el personal encargado de las funciones de fiscalizacion interna. Se expone un plan estadistico para seleccionar los rubros que deben comprobarse. Se describe detenidamente la aplicacion de los planes en las operaciones practicas de la fiscalizacion interna. Se comparan posibles variantes de una norma reconocida y posibles maneras de enfocar la fiscalizacion. Aunque en muchas otras circunstancias o situaciones industriales existen variantes de los metodos que permiten una verificacion de las existencias sin necesidad de proceder materialmente a ella, en la memoria se demuestra que es necesario comprobar fisicamente las existencias de materiales nucleares. Se indican las diversas maneras de informar sobre los resultados de la fiscalizacion interna. Al determinar la extension de los informes y su contenido fundamental se consideran las necesidades de los diversos grupos dentro de la organizacion; se discute, ademas, la cuestion de la distribucion de las informaciones. (author) [Russian] Kratko obsuzhdajutsja obshhaja potrebnost' v organizacii vnutrennej proverki nalichija jadernyh materialov na predprijatii i osnovnye principy administrativno- hozjajst vennogou ch eta. Pri opredelenii potrebnosti v organizacii obychnogo vnutrennego ucheta glavnymi faktorami javljajutsja: razmer predprijatija, ego slozhnost' i stepen' centrali- zacii ili decentralizacii. Obsuzhdajutsja i protivopostavljajutsja vnutrennemu uchetu obych- nogo tipa bolee special'nye trebovanija i osobennosti vnutrennego ucheta, prisushhie predpri- jatiju, raspolagajushhemu radioaktivnymi istochnikami ili special'nymi rasshhepljajushhimisja materialami (jadernymi materialami). Vvidu vysokoj denezhnoj stoimosti i strategicheskoj vazhnosti materialov dokazyvaetsja neobhodimost' organizacii osoboj vnutrennej proverki. Podrobno obsuzhdaetsja planirovanie organizacii vnutrennej proverki na proizvodst- vennom predprijatii. Pomimo vedenija uchetnyh dokumentov i fakticheskoj proverki nalichija materialov, podlezhashhih proverke i vyjavleniju, ob{sup j}asnjajutsja soobrazhenija, lezhashhie v osno- ve ustanovlenija srokov obsledovanij. Obsuzhdajutsja takzhe kvalifikacii i kategorii specia- listov, kotorye dolzhny byt' privlecheny k vypolneniju funkcij vnutrennej proverki. Obsuzhdaetsja konkretnyj statisticheskij plan vybora ob{sup e}ktov dlja ispytanij i prob. Podrobno opisyvaetsja primenenie takih planov k fakticheskomu provedeniju vnutrennej proverki. Obsuzhdajutsja vozmozhnye othody ot obshheprinjatyh norm i vozmozhnye podhody k resheniju problemy. Hotja na mnogih promyshlennyh predprijatijah obychnogo tipa i sushhest- vujut razlichnye metody proverki nalichija materialov bezfizicheskogo ih obsledovanija, dokazyvaetsja neobhodimost' fizicheskogo obsledovanija nalichija jadernyh materialov. Opisyvajutsja razlichnye sposoby predstavlenija otchetovorezul'tatah vnutrennej proverki. Pri opredelenii formy predstavlenija otchetov i ih soderzhanija uchityvajutsja potrebnosti raznyh otdelov predprijatija. Obsuzhdaetsja shema rassylki otchetov i ih vozmozh- nye varianty. (author)}
place = {IAEA}
year = {1966}
month = {Feb}
}