paid £5-£10 per hour and full training is provided around london

Written on 12:01 PM by CommuniKation

A new and exciting job is available for the bubbly people of london. gosh its as easy as abc and confidence is a must. Selling cakes does require you to have a few checkable references along with a photo. You will be paid £5-£10 per hour and full training is provided around london. Remember, experience is better there and will be lots of cakes! log on to your email or give me a call to chat and speak to me.

ahtsham2006@hotmail.com
07538562613.
sam.

| 106 comments

Experienced Appointment Booker (part-time, work around your current job) £10 per hour

Written on 6:15 AM by CommuniKation

We are seeking motivated and experienced Appointment Booker to work part time.

You will be making follow up calls to clients that received a glossy marketing pack in the mail.
Your goal will be to book appointments with potential new clients for the Creative Director to attend.

The ideal candidate must have a competence in design, print and/or advertising.

This is a part-time position, so you will be working around your current job.

 An hourly rate of up to £10 per hour will be paid with additional target incentives!   Great EXTRA CASH

If this sounds like the position for your please email your CV and covering letter to info@xpress-uk.com

| 1 comments

GERMAN FOCUS GROUP NEEDED - £50 for 2 hours work

Written on 6:14 AM by CommuniKation

GERMAN FOCUS GROUP NEEDED - £50 for 2 hours work
Central London

Were you brought up in Germany? Can you speak fluent German? Then we need you for our focus group.

We are an online advertising agency looking to do research on the German market and need Germans to sit in our German focus group. The work will entail focus group sessions discussing German products for the German market.
Each focus group session will take 2 hours and you will be paid £50.

To apply, please use this link:
http://www.surveygizmo.com/s/138618/german-focus-group

| 0 comments

2 Part Time Models Needed 1m 1f £300 Per Day

Written on 6:13 AM by CommuniKation

We are totally revamping our website and we are looking for 2 attractive interesting people (1 Male + 1 Female) to be 'The faces' of our website: www.Shop-Direct.com.

Whilst an attractive face is good, an interesting look is even more important!

No experience necessary. Work is part time and ongoing.

Pay is £50 per hour or £300 per full day, starting in early February.

- Height: unimportant
- Colour / Creed: all considered
- Age: between16 and 35.

To apply, please go to our website www.Shop-Direct.com and click the 'Jobs' button at the very bottom of the page. We have a number of vacancies, so please specify which position you are applying for.

Please don't email us separately as our advertising agency downloads all applications directly from our site and will not receive separate emails sent to us. They will simply be deleted. All applications on our site will be reviewed.

PLEASE UPLOAD AT LEAST 3 PHOTO'S.

NOTE: WE WILL NOT CONSIDER APPLICANTS WITHOUT PHOTO'S!

| 0 comments

Events Staff needed- Hampton Court Palace The pay is £5.73 per hour

Written on 6:08 AM by CommuniKation

We need some experienced waiting staff to work in the Hampton Court area. I have a team in place at the moment that I am looking to expand. This work is regular and will be getting more frequent throughout the summer months. The shifts are for weddings & corporate functions, sporting events and other events such as the Hampton Court Flower show.

The pay is £5.73 per hour and the shifts are generally approx 9 hours. You must be well presented, speak good conversational English and be eligible to work in the UK.

I am only looking for staff who live in the following areas so please do not apply to this advert if you live in East or North London as you will not be considered
TWICKENHAM
WIMBLEDON
SOUTHFIELDS
CLAPHAM
HAMPTON COURT
SURBITON
KINGSTON
RICHMOND

If you are available to register please send me your CV. to events@berkeley-scott.co.uk and put HAMPTON COURT as the subject

Hampton Court is a 20 minute train journey from Wimbledon and costs £5 return

Our office is in Central London and you will need to come here to register. I will be seeing people this week on THURSDAY. I will email successful applicants with the times of registration



Berkeley Scott is acting as an Employment Business in relation to this vacancy

| 0 comments

Part Time Sales Position

Written on 6:06 AM by CommuniKation

Person wanted to help promote online poker business.
Hours to suit. Full training & support given.
Would suit outgoing person who enjoys playing poker on/off line.
Chance of share ownership.
Free entry to tournaments.

Doug on 07013 152098

| 1 comments

Luxury London Spa, Looking For Charismatic, Charming, Insprired And Motovated Sales Executives

Written on 6:04 AM by CommuniKation

E Rejuvenation Centre is an award winning, luxury spa and wellness centre (near Liverpool Street Station). We help people deeply relax, release all stress/tension and re-energise.

We are looking for sales executives to represent our centre to directors/owners of local small businesses. We currently offer a programme called 'Leadership Rejuvenation'. This programme is FULLY FUNDED by the government..

LEADERSHIP REJUVENATION PROGRAMME:
Our Leadership Programme supports business owners and directors to remain relaxed, healthy and positive whilst providing inspired leadership for their organisation (Especially relevant in these challenging economic times)

GOVERNMENT GRANT FOR SMEs:
There is currently a government grant available for the Directors and owners of small and medium sized businesses. The grant is up to £1000 and is for training and development (This grant comes from the Learning and Skills Council who are looking to support business leaders through the recession).

WHAT YOU WILL BE DOING:
1. Approaching small and medium sized business owners/directors in central and east London.

2. Explaining the E Rejuvenation leadership programme, its benefits and the 100% Government funding available.

3. Invite the client to E Rejuvenation Centre to meet a Government Representative for official qualification of eligibility for the grant.

4. Once the client has received official confirmation of their eligibility, you must ensure that your clients pay for the programme (they are refunded by the Train 2 Gain scheme within 3 weeks).

PREVIOUS EXPERIENCE:
* Sales /acting experience will be favoured
* It helps if you have had a massage or another alternative health treatment before

PERSONAL QUALITIES:
*Confidence
* Appreciation of natural/alternative health treatments
* Ability to empathise with people who feel very stressed



SALARY:
£350 - £1000 per week

STARTING DATE:
Immediate

CONTACT ASAP PLEASE:
Claire Sutton
claire@erejuvenation.co.uk
020 7650 0716

| 0 comments

£25 per hour. Pedicab bike riders

Written on 6:02 AM by CommuniKation

We are offering an exiting opportunity to work in the heart of London as a pedicab bike (rickshaw) rider, earn good money (£400 - £700 p.w.) & get fit with the flexibility to work the hours and days of your choice.
Pedicab bikes are very popular for private or corporate hire, so you are never short of work. Our bikes take part in promotional events, advertising companies, private bookings paid up to £25 per hour. Pedicab bike riders keep all the fires and tips and manage their own income.
Any experiense is necessary as we provide full training and support.
The bike is kept at our base in Central London, close to Oxford Circus Station. 24 hour/ 7 days a week access to the bike. You can work as long as you wish. Any day you choose. We are given details about the days of private bookings in advance so you can manage your time.
We can offer help and advice about self-employment.

07853107475

| 0 comments

Dynamic, Outgoing, Cutting Edge Promoters Wanted Asap £9p h

Written on 6:01 AM by CommuniKation

Dynamic, Outgoing, Cutting Edge Promoters WANTED ASAP
Various locations
£9/hr

SRG have been exclusively retained by THE leading national hairdressing company. We are recruiting NOW for stylish, cutting edge, alternative promoters who can raise our client's profile. You must be outgoing, chatty, direct and enthusiastic and able to promote the right image for this hairdressing emporium.

You will responsible for:
· Meeting potential customers in the streets
· Stopping and discussing the brand
· Selling their promotional deal (i.e. 50% off a haircut for new customers)

You must be:
· Able to work daytime hours (i.e. 10-6pm) weekdays and weekends
· Be flexible
· Have good availability for potential ongoing work
· Possess strong communication skills
· Fluency in English essential

You will be rewarded with:
· Good hourly wage
· Opportunity to work on behalf of one of the most recognisable names in hairdressing
· Flexible hours/days

Your performance as a promoter will be based on how many new appointments are made by your referral therefore quality of conversation rather than quantity of offers handed out is essential!

Who this will suit:
· Promotional models
· Art / Fashion / Media / Music / Drama / Dance / Hair and Beauty Students
· Fashionistas looking for part time work
· People who are able to SELL, SELL, SELL

How to apply:
· Send your CV with a recent Photo (only CVs with photo's will be considered) pc@srgselect.com

· If selected you will be required to attend an internal interview in London prior to starting

Currently recruiting for the following areas to start immediately:
London, Kent, Essex, Middlesex, Berkshire
Please specify in your application the area you are interested in i.e. "London"

PLEASE NOTE: You must hold a valid work permit / visa / accension state workers permit (EU). Only suitable applicants will be contacted

| 0 comments

Promo and Data Capture Staff Needed for Central London Clubs £10 per hour and plus good bonus incentive scheme

Written on 5:58 AM by CommuniKation

Promo and Data Capture Staff Needed for Central London Clubs

The role is to capture customer details while in the bars and then input information onto company a database.

Part time hours available approx 5-7 hours per night, Thursday, Friday & Saturday, candidates must be self motivated, confident and enjoy meeting new people.

Salary is £10 per hour and plus good bonus incentive scheme.

Candidates must be prepared to work every Weekend

You must be well presented, reliable and be eligible to work in the UK.

Please email over your CV and a recent Photo (please attach the picture separate ) to steven.waslin@novusleisure.com

| 0 comments

Greek language Telephone Market Research Interviewers £9- 9.50 per hour

Written on 5:57 AM by CommuniKation

GfK NOP, one of the largest Market Research Companies in the world, is looking for fluent Greek speakers to work on a long term Customer Satisfaction research project, based in our Blackfriars Call Centre. Located close to Elephant & Castle, Southwark and Waterloo Stations.

Shift pattern:
Mon-Fri 16:30 - 20.00
Sat-Sun 10.00- 18.00

Excellent rates of pay £9- 9.50 per hour plus productivity bonus and holiday pay.

Candidate Profile:
The ideal candidate for the role will be fluent in Greek (written and verbal) with excellent English (written and verbal) to business level
Applicants must be reliable, hard-working and excellent communicators with a flair for dealing with people, ideally able to work a minimum of 4/5 shifts per week.

No experience necessary; full training given.
Experienced Market Research Interviewers welcome to apply

0800 0151421 select option 4

| 0 comments

Subscriptions Marketing 6pm-9pm Monday to Thursday and Saturday 10am – 5.30pm £7 basic plus uncapped commission

Written on 5:54 AM by CommuniKation

Do you have sales or telesales experience?

Looking for a part-time position or second income?

Want to be rewarded financially for your hard work?

Subscriptions Marketing are looking for committed, part-time sales brokers who can sell magazine subscriptions to both inbound and outbound warm leads over the phone.

You will have the get up and go to want to sell and make money and will be selling the best titles on the market such as Vogue, Which?, Mens Health and many, many more.

What we offer you.

Hours of work: 6pm-9pm Monday to Thursday and Saturday 10am – 5.30pm
Full training
£7 basic plus uncapped commission
Reduced Gym Membership
Free & Discounted rates on all magazines

The successful candidate must have the following:
· Commitment to the position
· Experience in sales or telemarketing
· Excellent communication skills, both written and verbal
· PC Literate with experience of using the MS Office Suite (Word, Outlook etc)
· Great Voice and real charm and conversation on the phone

If you feel you have what it takes to make money selling magazine subscriptions over the phone then email Recruitment@subscriptionsmarketing.com

| 0 comments

Casual Service Co-ordinator £7.69 - £8.41 per hour, bonuses, clothing allowance and other great benefits!

Written on 5:50 AM by CommuniKation

URGENT Casual Service Co-ordinators required!

MWB Business Exchange has a great opportunity for the Casual Receptionist/ Service Co-ordinator position to join our London casual team, working during office hours. The position is ideal for a person with hospitality, customer service or retail background. We are looking for people who are passionate about providing exceptional service to our clients.

MWB Business Exchange is the UK's premier provider of contemporary flexible office space, dedicated business meeting rooms and virtual offices in over 55 UK locations.

As a Casual Service Co-ordinator you will work throughout all of our centres across Central London. This role is extremely flexible as you provide us with the number of days you are able to work.
As a Casual you will work as part of the business centre team to provide the full range of operational and customer services on a day to day basis. The services include welcoming clients and visitors to the centre, covering the reception and answering the switchboard, delivering meeting room services, dealing with client inquiries and provide some secretarial services. You will be the face of MWB as well as of our clients.

If you enjoy giving excellent customer service, want to work during office hours and earn a competitive wage, then apply today!
We offer a competitive salary of £7.69 - £8.41 per hour, bonuses, clothing allowance and other great benefits!

Please apply via: http://www.apointplus.com/mwb/applicant/apps1.aspx?id=359

| 0 comments

Delivering leaflets door to door. £6.37 per hour

Written on 5:48 AM by CommuniKation

EARLY START- EARLY FINISH
Early Morning Rounds AVAILABLE 7:30am Start But ends before 2pm

Can't Get up in the mornings? Still Need Money ?
AFTERNOON ROUNDS NOW AVAILABLE - Start work at 1.30 PM


GOOD QUALITY INDIVIDUALS needed to start right away, delivering leaflets door to door.

Starting at a rate of £24.00 per thousand and increasing up to a whopping £35.00 per thousand depending on what part of the city you deliver to, Our fantastic salary structure which includes Holiday Pay and an Attendance Bonus on top of your base pay rewards hard workers, you will be paid for every letterbox you visit.

During your inital 6 weeks you will have demostrated what a capable, valuable and trustworthy individual you are, this will mean you can be promoted to a TEAM LEADER. Our top Team Leaders routinely earn pay which is equal to or exceeds £6.37 per hour.

www.jobs.abidistribution.co.uk

YOU MUST FOLLOW THE LINK ABOVE AND COMPLETE OUR ONLINE APPLICATION FORM TO APPLY FOR THIS JOB

- It's a tough job for tough people -

| 4 comments

Drink Tea and make money £300 pm as a fixed fee

Written on 5:42 AM by CommuniKation

We have a position part time , to someone that really likes pure Teas , and has excellent interpersonal skills, to work as a sales rep. at various locations in London .This work would entail , 3 x 5 visits a week , 20 hours a week , never at nights , some week ends. We offer, £ 300 pm as a fixed fee , plus commission on sales and expenses .... something to someone who likes to be out there , meeting people while enjoying a nice cupa. If you feel this is for you, please write to : sales@innteas.com and please have a look at our web site ; www.innteas.com .

| 0 comments

Playworkers : Summer Holiday and or Weekends Pay £10.30 – £11.20 an hour inclusive

Written on 5:41 AM by CommuniKation

Pay £10.30 – £11.20 an hour inclusive ( experience dependent)

We offer young people with Autistic Spectrum Condition the opportunity to play and socialise at our clubs. We need creative, dynamic and sensitive people. Experience of Autism is desirable, enthusiasm is essential.

Employment: 20 July – 28 August 09 and/or ongoing weekend work after. Clubs in Barnet, Brent and Southwark boroughs.
Closing Date 17 June 2009 Interviews 25 June 2009.

Application form and further information from Catherine Ely , 858 Finchley Road, Temple Fortune, London, NW11 6AB telephone 0208 458 3259 email catherine@resourcesforautism.org.uk
Charity Registration Number 1061253

| 0 comments

Telephone Interviewer W3 (West London) and E1 (Shadwell) £7.00 per hour or £8.50 per hour

Written on 5:39 AM by CommuniKation

Busy Market Research Company based in London W3 (Acton) requires experienced Telephone Interviewers for day time B2B work. Shifts run from 9am-5pm on Monday to Friday. Ideally candidates must be able to work a minimum of 4 shifts per week.

The start rate after training is £7.00 per hour, plus holiday pay, plus bonuses based on productivity. Candidates demonstrating high productivity levels, good time keeping and reliability will be fast tracked to higher pay rates.

We are also seeking French, German, Italian, Spanish and Netherland speakers in our E1 (Shadwell) office. Shifts run from 8am-4pm Monday to Friday. Start rate after training is £8.50 per hour, plus holiday pay, plus bonuses based on productivity.

So if you have a clear speaking voice and a professional work outlook, please leave a brief message with your name and number on 020 7480 0532, stating which branch you are applying for.

Please note that due to the high number of calls expected, we will only be in touch with candidates that we feel are suitable for the positions offered, and will not automatically return all calls.

| 1 comments

Onsite massage Earn £40 150 per night Cash

Written on 5:29 AM by CommuniKation

Onsite massage. Earn between £40-£150

We are looking for the right people to work in London BARS offering customers a neck and shoulder massage.

You need to either be a student or a qualified masseuse although if you have experience in neck and shoulder massage you may be selected. However we also offer accredited one day Indian head massage courses.

Appearance and experience will put you at an advantage.

You will be your own boss and the earning potentials are huge.

We are looking for articulate, beautiful, friendly, massage therapists to work with our expanding team

You must be FLUENT in English and you will NOT BE SELECTED WITHOUT A PICTURE.

We are holding interviews this week.

Please email us your picture otherwise you will not be selected.

www.claridons.com
info@claridons.com

| 0 comments

Female Wrestlers Wanted

Written on 5:25 AM by CommuniKation

We are a London based Wrestling company looking to recruit some new girls for our thriving business. You do not need any previous experience but need to be sporty,energetic and keen to learn this great new skill.

The training is carried out by an experienced female and this can be done in the evening or weekends.

We offer mixed matches and we also put on live events. Your picture/profile would need to go on our website so that we can advertise you to our customers.

All sessions are managed and we offer nothing of a sexual nature.

Please call today 07817 496603 and speak to Honey

| 0 comments

Get Paid £500 (T)

Written on 5:23 AM by CommuniKation

Upload your videos onto our new experience sharing website Tellallmyfriends.com Today! The more extreme the better!

Get everyone you know to vote and if you have the most votes at the end of each month, we will pay you £500 (T) it's THAT easy.

Videos must belong to one of the following categories:

Adrenaline Junkies
Wet and Wild
Extreme Wheels
Extreme Air
Travel & Adventure
Sports & Fans
Winter Sports
Just for Laughs



http://www.tellallmyfriends.com


(T) Subject to Terms and Conditions http://www.tellallmyfriends.com

| 0 comments

Funky people required for part time fashion work £250 - £1500 a day

Written on 5:21 AM by CommuniKation

We are currently seeking part time models ( with or without experience ) for commercials, adverts, fashion shoots and modelling assignments
Must have valid work/student visa
Must be available to work on a part time basis immediately
Pay ranges between £250 - £1500 a day
Male and female ages from 16 onwards may apply
No height or weight restrictions
We need all kinds of looks ( girl/guy next door kinda look ) for even extras in pop / rock videos and virals
Please email us one picture of yourself ( dont have to be professional ) and we will get back to you..
We are based in W1 and will give you more details via email if we are interested in your looks
Email us at info@enigmamodels.co.uk

ENIGMA
86 Gloucester Place
Gloucester Place
Near Baker Street Station
London, W1U 6HP
Tel: 02079355823 / 0207 1434105
www.enigmamodels.co.uk

We are open for interviews from 11.00 am to 5 pm Monday to Saturday
Thanks for applying and good luck> TUBE STATION: BAKER STREET ( Bakerloo / Jubilee / Metropolitan / Circle Line )
Take the Baker Street exit and walk down on Baker Street ( you will pass KFC and a small Tesco on your left ) Take the third right into Crawford Road and then a left at the traffic lights and you will see us..

3 MINUTE WALK FROM BAKER STREET TUBE
Press the Buzzer and reception will let you in ( ENIGMA )

| 0 comments

Croatian, Romanian & Russian Market Research Telephone Interviewers North Acton £7.50 per hour

Written on 5:18 AM by CommuniKation

We are a Market Research Company based in North Acton – (Zone 2) - and require articulate, well spoken and motivated interviewers for an IMMEDIATE START to conduct telephone interviews in Croatian, Romanian & Russian.

This is not a sales role! You will work as part of a dynamic, professional team dedicated to providing the highest level of quality service and data reporting to clients.

We provide a full day's training and support throughout. Hours are flexible and rate of pay is £7.50 per hour.

Candidates must be fully PC literate and hold a valid working VISA if not an EU resident.

Please call our recruitment line on 020 8896 4512 or send C.V. to recruitment@mpeurope.com for an immediate start

| 0 comments

Scooter Driver £7 per hour Thursday and Friday only

Written on 5:15 AM by CommuniKation

Cartridge SOS (www.cartridgesos.co.uk) requires a part time rider for approximately 12 hours per week on Thursday and Friday only. Hours will be 9.30am - 3.30pm.

Cartridge SOS delivers printer cartridges, laser toners and paper to homes and businesses in London. We generally deliver to South West, West and Central London.

Applicant MUST have the following attributes:
Motorcycle or CBT licence
Excellent/Fluent English
Good Communication skills
Own your own motorbike or scooter
Some sense of direction OR good map reading skills OR own SAT NAV
Own their own bike clothing
Reliable and punctual

Please visit our website before applying so you have an idea of what we do.
To apply please send you CV to david@cartridgesos.co.uk.

Pay: £7 per hour (taxable)

| 0 comments

Silver Service Waiting Staff £100 over 2 days July 7th and 8th

Written on 5:09 AM by CommuniKation

Experienced Silver Service Waiting Staff Wanted! The famous Royal Albert Hall in Kensington, W. London is recruiting NOW for VIP Corporate Events taking place on July 7th and 8th.

If you are available for these dates click here for further info and details of how to apply online: http://www.hospitalitystaff.co.uk/job-details_56548.aspx

Earn up to £100 over 2 days - Apply today!

| 0 comments

Audience members are paid £10

Written on 4:57 AM by CommuniKation

Invitation for Press TV's Forum
Thursday 11th June 2009 from 17.20 to 20.00pm
Press TV Ltd
Media House

Press TV is pleased to invite you to join the audience for a TV current affairs debate show called Forum. The programme is part of a weekly series of televised debates on various contemporary political issues.

Forum takes place on Thursday 11th June. Hosted by British Journalist of the Year, Andrew Gilligan the show features 4 specialist panellists who will be asked the question "First banks, now cars: What next for the US economy?"

If you are interested in attending the event and would like to put a question to the panel on air please click the following link:

http://www.surveymonkey.com/s.aspx?sm=0LlemrzRL_2bf7PrJmhbIq7Q_3d_3d

We are also filming an exciting 23 minute audience discussion program "Off The Cuff" before 'Forum.' The audience participation show gives you the chance to have your say on topical social issues.

If you have any other questions please email foruminfo@presstv.co.uk

All Audience members are paid £10 as a travel reimbursement.

We are always looking for new audience members so please feel free to spread the word and ask any friends or colleagues to send in their details aswell.

If your application is successful you will receive a confirmation e-mail with more information.

| 0 comments

Model for tourist attractions £10-15 per hr

Written on 4:47 AM by CommuniKation

Model required for posing at tourist attractions, pubs, restaurants etc. £10-15 per hr.

An interest in fashion, tourism and visiting new palces would be an advantage.

For further details contact:
robert.hatten@ntlworld.com
.

| 1 comments

Freelance Personalt Tainer wanted

Written on 3:23 PM by CommuniKation

Dear Fitness Professional
I have a position open for a dedicated and motivated Personal Trainer in central London with 2-3 years experience.
You will work as your own boss, with earnings potential of OTE 35-50K.You will work alongside other experienced professionals and benefit from their knowledge and success.
We will give you training and further development with courses and workshops in both business and Personal Training skills, marketing support, business cards, profiles, flyers and brochures designed free. You will receive free membership to www.ptonthenet.com and www.trainerregister.com, critical Illness and injury cover as well as public liability insurance.
The successful applicant will
- Be registered REPS level 3 certified and have relevant personal trainer qualifications to match.
- Have excellent communication skills and highly motivated.
Send a copy of your CV and cover letter to kineticbt@iafrica.com
Thank you
Henry van der Walt (BSc)
.
Sent from London, Eng, United Kingdom

| 1 comments

Seeking talented Freelance Designers in Print & Web developers

Written on 3:23 PM by CommuniKation

We are a busy creative agency based in Notting Hill who are looking to expand due to workload.

Seeking talented Freelance Designers in Print & Web developers.

Contact: Stephane@unlock-collective.com
.
Sent from London, Eng, United Kingdom

| 1 comments

Freelance Recruitment Consultant

Written on 3:22 PM by CommuniKation

Have you ever thought of running your very own company?
But always thought you needed that extra bit of support?

Then look no further because we are right here to help.

With busy offices based in North West London and we are currently looking for Freelance Recruitment Consultants to come on board at this crucial time in our business.

The Person:

• You will be a Sales Focused individual and be money hungry

• You will be working under a self employed agreement so therefore the more sales you generate the more goes into your own pocket

• You will be excited by the amount of potential money you could make

• You MUST come from a hard core sales background and have details of your successes

• This post will suit somebody who is self motivated and determined to succeed

• You could potentially earn a lot of Money if you have what it takes? So do you?

If the answer is yes, then please send your CV in word format to maryanne@alphakeyrecruitment.co.uk
Please note- only successful applicants will be contacted.
.
Sent from London, Eng, United Kingdom

| 0 comments

Freelance Interpreters & translaters

Written on 3:20 PM by CommuniKation

We are looking for interpreters who are based in London for Local interpreting assigments, we cover over 100 languages. We pay competitive rates and can offer regular work. You can go to our website www.atozinterpreting.com to fined out more about who we are and what we do. If you have a clean CRB, speak English and another language fluently contact us to register. Just forward your C.V to enquiries@atozinterpreting.com
.
Sent from London, Eng, United Kingdom

| 0 comments

Experienced IT trainer on a freelance or part-time basis

Written on 3:19 PM by CommuniKation

London School of Accountancy specialise in the delivery of short, sharp financial IT training. We are a small training provider based in Hanwell, west London (near Ealing) and are now looking to deliver Microsoft Word & Excel training courses at intermediate level. The monthly training courses are likely to be one or two days in duration and often run at weekends.

We therefore require an experienced IT trainer on a freelance or part-time basis who has delivered accredited IT qualifications including eQuals, ITQ, ECDL, etc.

Please forward your CV with details of the training / qualifications recently delivered.

London School of Accountancy is an equal opportunities employer.
www.london-school-of-accountancy.com
.
Sent from London, Eng, United Kingdom

| 0 comments

Estate Agents - £10- £25 per video Private Sellers £10- £25 per video Hotels - £20 - £35 per video Developers - £15 - £30 per video Businesses - £10 - £30 per video Colleges - £15 - £30 per video

Written on 3:17 PM by CommuniKation

Interested in having some fun and earning some extra money?

www.mypad.tv is the first UK property site exclusively revolving around videos, capturing Great Britain in motion.
We require enthusiastic individuals with a fun loving personality who have the confidence to approach estate agents, hotels, developers and businesses, colleges etc to have their video taken and to promote our product (the site).

Working on a freelance basis, you will have your own camcorder/video camera (digital cameras and mobile phones will be considered) and access to a computer and internet. Your duties will include taking the video and uploading the video onto the site via Youtube. No experience is required however consideration will be given to professional videographers, those who have used video editing software before, people with contacts in the property business and sale professionals with experience in direct sale. HOWEVER no experience required.

We will take £5.00 for every video that you capture, you can charge your client whatever you think is suitable, but typical prices are:
Estate Agents - £10- £25 per video
Private Sellers £10- £25 per video
Hotels - £20 - £35 per video
Developers - £15 - £30 per video
Businesses - £10 - £30 per video
Colleges - £15 - £30 per video

On average, 10 properties a day will equate to £100 - £200.

Interested? Then please email your contact details to info@mypad.tv, including your name, address, contact phone numbers and the type of camera you have. We will be contacting individuals in the next couple of days.

For further information please visit http://www.mypad.tv/work_for_us/ or contact Robby Mitra at robby.mitra@mypad.tv or 07939 330294.

All the best MyPad.Tv
.
Sent from London, Eng, United Kingdom

| 0 comments

Wanted: Freelance Personal Trainers

Written on 3:16 PM by CommuniKation

Wanted: Freelance Personal Trainers
Battersea SW London

Fitness with Style Ltd is about to open a new luxury health and fitness studio in Battersea Reach SW18.

We are looking for highly professional, motivated personal trainers who want to rent a high quality space to train their private clients. You must have an existing client base and be excited about growing your own personal training business.

For more information contact Fred on 07904 196735 or email your CV.

training@fredfitnesswithstyle.co.uk
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Create food and party design are looking for experienced freelance chefs

Written on 3:15 PM by CommuniKation

you must be passionate about food and have imagination and flair, experienced in all areas of the kitchen and have an unrelenting eye for detail

you must have
food hygiene certificate, your own clean whites and knives, proof of eligibility to live and work in the UK and must be hardworking and reliable

create is a well established catering company working in London's most prestigious venues and private houses and is part of the Concerto group

Please e mail your CV with a covering letter to
Alan Lucas: alanl@createfood.co.uk
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English as a Foreign Language: £33/ 1.5 hrs Elocution: £48/ 1.5 hrs Accent Softening: £60/ 1.5 hrs

Written on 3:14 PM by CommuniKation

'Smiths English' (www.smithsenglish.com) is a London based company, providing both corporate and home tuition of English as a Foreign Language, Elocution, Accent Softening, Public Speaking & Communication skills training.

The company is looking for teachers to join its team, to provide tuition in London and the surrounding area, on a freelance basis.

In order to be considered, you must fulfil the following criteria:


• Be capable of teaching both English and Elocution/ Accent softening (teachers of individual disciplines will NOT be considered)
• Have a TEFL qualification or equivalent
• Be a native English speaker
• Have an impeccable knowledge of English grammar
• Be willing to demonstrate your teaching skills during interview


Ideal candidates will be:

- Available at least 2 weekday evenings and a minimum of 10 hours/ week
- A background in Acting/ the dramatic arts is preferrable, but not essential

The company also offers Public Speaking and Communication skills training, which you may have the opportunity to get involved in at a later stage.

The rates are as follows:

English as a Foreign Language: £33/ 1.5 hrs
Elocution: £48/ 1.5 hrs
Accent Softening: £60/ 1.5 hrs



to apply please email your CV and TEFL certificate (or equivalent) to fran@smithsenglish.com.

For further details about Smiths English, please visit www.smithsenglish.com
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Freelance Partime Cad Works

Written on 3:12 PM by CommuniKation

We are currently looking for a
freelance / part time Architectural / Engineering person to produce
AutoCAD drawings for Planning/Building Control purposes.

Residential Extensions / Alteration projects only.

If you are experienced in this type of work and interested,
send your CV / Contact details to aarcicon@gmail.com

Flexible working & hourly pay arrangments
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SENIOR QUANTITY SURVEYORup to £300/day

Written on 3:11 PM by CommuniKation

SENIOR QUANTITY SURVEYORup to £300/day
 
Formed in 1963, my client is one of the largest privately owned Civil Engineering Companies in the UK, and enjoys an excellent reputation with its clients with projects ranging from infrastructure, groundworks and highways, to remediation, marine works and coastal defence for a client base including house developers, commercial industries, major retailers, government authorities and local councils.
 
They are looking for a permanent or freelance Senior Surveyor to join their team (with opportunity to go permanent) responsible for 2 to 3 projects averaging around £1.5m each working with the Environmental Agency on minor works projects in infrastructure across London and the South East.
 
You should have worked on similar sized projects across the civil industry having experience on NEC, ICE forms of contract and experience with claims is preferable but not essential.
 
My client is in a very strong position within the market having secured a number of projects recently and with a healthy forward order book and therefore good opportunities are available to advance your career.
 
Should you wish to apply please contact Phil Payne via my details below:
 
T: 0207 940 1740
E: phil.payne@englandassociates.co.uk
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Interpreter Trainee: native speakers of language in Far East, Eastern Europe and the rest. No expiry

Written on 3:08 PM by CommuniKation

Are you someone reliable, sympathetic and impartial? Are you a native speaker of the language spoken in the Far East or the Eastern/Central part of Europe? Can you offer: certainty in understanding English and resourcefulness in both your mother tongue and English. Do you want to be trained to work as a freelance interpreter in London, across the UK and possibly around Europe? If so, why wait any longer? Submit CV to: professionals@easterninterpreting.com and we will contact short listed candidates for some tests over the phone and online. Payment starts from £12 per hour and is likely to increase if you are a WANTED COMMUNICATOR. You also get paid for travel time £6 per hour and all travel expenses. Experience is NOT important but BILINGUAL COMPETENCE IS. Languages in urgent need: Chinese (main language and all regional languages/dialects: Mandarin, Cantonese, Wu, Shanghainese, Gan, Hoklo, Hakka, Hokkien, Jinyu, Min Bei, Min Nan, Teochew, Fukienese, Xiang), Malay, Karen, Khmer, Lao, Korean, Burmese, Indonesian, Filipino (Tagalog, Cebuano, Ilokano, Hiligaynon, Waray-Waray, Capampangan, Bicol, Chavacano), Hmong, Mongolian, Tamil, Thai, Vietnamese. Other languages required: languages spoken in Eastern/Central Europe. Please declare only ONE language as your first language. If you have difficulties which one is your first language think of the one you can write poems or stories or articles in broadsheets that can entertain many natives of that language. Please do NOT declare more than ONE language as your mother tongue. If you are a native speaker of a language other than any of the above languages you MUST be a UK qualified translator/interpreter to apply. UK Qualified and Exprienced interpreters of the Far East and Eastern Europe languages are also welcome. Pay for Qualified AND Experienced varies from £16/h to £19/h. Travel time also paid more. Observation: Candidates! Pls be aware of only 1 THING we are looking for: you MOTHER TONGUE. It's a good idea if you specify the dialect of your mother tongue like Shanghainese Mandarin Chinese. But you will NOT get noticed if you try to say you can speak/understand some other languages forgetting to tell us what your FIRST language is. MORE IS LESS
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12 Attributes of Great Online Writers

Written on 11:05 AM by CommuniKation

| 1 comments

Written on 8:06 AM by CommuniKation

ELECTRONIC COMMERCE.EFFECT ON THE AUDIT OF FINANCIAL STATEMENTS
CONTENTS
Paragraphs
Introduction ..............................................................................................................
1–5
Skills and Knowledge ..............................................................................................
6–7
Knowledge of the Business .....................................................................................
8–18
Risk Identification ....................................................................................................
19–24
Internal Control Considerations .............................................................................
25–34
The Effect of Electronic Records on Audit Evidence .............................................
35–36
This Statement based on the corresponding International Auditing Practice Statement - 1013
This Statement does not establish any new basic principles or essential procedures; its purpose is to
assist auditors of financial statements, and promote good practice, by providing:
(a) Guidance on the application of the SLAuSs where an entity uses a public network, such as the
Internet, for electronic commerce, and
(b) Material to enhance awareness of financial statements audit issues in this rapidly developing area.
The auditor exercises professional judgment to determine the extent to which any of the audit
procedures described in this Statement may be appropriate in the light of the requirements of the
SLAuSs and the entity's particular circumstances.
This Statement does not have the authority of a Sri Lanka Auditing Standard.
TING
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ELECTRONIC COMMERCE.EFFECT ON THE AUDIT OF FINANCIAL STATEMENTS
Introduction
1.
The purpose of this Sri Lanka Auditing Practice Statement is to provide guidance to assist
auditors of financial statements where an entity engages in commercial activity that takes place
by means of connected computers over a public network, such as the Internet (e-commerce
1
).
The guidance in this Statement is particularly relevant to the application of SLAuS 7,
“Planning,” SLAuS 8, “Knowledge of the Business” and SLAuS 10, “Risk Assessments and
Internal Control.”
2.
This Statement identifies specific matters to assist the auditor when considering the significance
of e-commerce to the entity’s business activities and the effect of e-commerce on the auditors
assessments of risk for the purpose of forming an opinion on the financial statements. The
purpose of the auditor’s consideration is not to form an opinion or provide consulting advice
concerning the entity’s e-commerce systems or activities in their own right.
3.
Communications and transactions over networks and through computers are not new features of
the business environment. For example, business processes frequently involve interaction with a
remote computer, the use of computer networks, or electronic data interchange (EDI). However
the increasing use of the Internet for business to consumer, business to business, business to
government and business to employee e-commerce is introducing new elements of risk to be
addressed by the entity and considered by the auditor when planning and performing the audit of
the financial statements.
4.
The Internet refers to the worldwide network of computer networks, it is a shared public network
that enables communication with other entities and individuals around the world. It is
interoperable, which means that any computer connected to the Internet can communicate with
any other computer connected to the Internet. The Internet is a public network, in contrast to a
private network that only allows access to authorized persons or entities. The use of a public
network introduces special risks to be addressed by the entity. Growth of Internet activity
without due attention by the entity to those risks may affect the auditor’s assessment of risk.
5.
While this Statement has been written for situations where the entity engages in commercial
activity over a public network such as the Internet, much of the guidance it contains can also be
applied when the entity uses a private network. Similarly, while much of this guidance will be
helpful when auditing entities formed primarily for e-commerce activities (often called “dot
coms”) it is not intended to deal with all audit issues that would be addressed in the audit of such
entities.
1
The term e-commerce is used in this SLAPS E-business is also commonly used in a similar context. There are no generally
accepted definitions of these terms, and e-commerce and e-business are often used interchangeably. Where a distinction is made,
e-commerce is sometimes used to refer solely to transactional activities (such as the buying and selling of goods and services)
and e-business is used to refer to all business activities, both transactional and non-transactional, such as customer relations and
communications.
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ELECTRONIC COMMERCE.EFFECT ON THE AUDIT OF FINANCIAL STATEMENTS
Skills and Knowledge
6.
The level of skills and knowledge required to understand the effect of e-commerce on the audit
will vary with the complexity of the entity’s e-commerce activities. The auditor considers
whether the personnel assigned to the engagement have appropriate IT
2
and Internet business
knowledge to perform the audit. When e-commerce has a significant effect on the entity’s
business, appropriate levels of both information technology (IT) and Internet business
knowledge may be required to:
•
Understand, so far as they may affect the financial statements:
-
The entity’s e-commerce strategy and activities;
-
The technology used to facilitate the entity’s e-commerce activities and the IT skills
and knowledge of entity personnel;
-
The risks involved in the entity’s use of e-commerce and the entity’s approach to
managing those risks, particularly the adequacy of the internal control system,
including the security infrastructure and related controls, as it affects the financial
reporting process;
•
Determine the nature, timing and extent of audit procedures and evaluate audit evidence;
•
Consider the effect of the entity’s dependence on e-commerce activities on its ability to
continue as a going concern.
7.
In some circumstances, the auditor may decide to use the work of an expert, for example if the
auditor considers it appropriate to test controls by attempting to break through the security layers
of the entity’s system (vulnerability or penetration testing). When the work of an expert is used,
the auditor obtains sufficient appropriate audit evidence that such work is adequate for the
purposes of the audit, in accordance with SLAuS 25, “Using the Work of an Expert.” The
auditor also considers how the work of the expert is integrated with the work of others on the
audit, and what procedures are undertaken regarding risks identified through the expert’s work.
Knowledge of the Business
8.
SLAuS 8, “Knowledge of the Business” requires that the auditor obtain a knowledge of the
business sufficient to enable the auditor to identify and understand the events, transactions and
practices that may have a significant effect on the financial statements or on the audit report.
Knowledge of the business includes a general knowledge of the economy and the industry
within which the entity operates. The growth of e-commerce may have a significant effect on the
entity’s traditional business environment.
2
International Education Guideline IEG 11, "Information Technology in the Accounting Curriculum" issued by the Education
Committee of IFAC, which defines the broad content areas and specific skills and knowledge required by all professional
accountants in connection with IT applied in a business context, may assist the auditor in identifying appropriate skills and
knowledge.
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ELECTRONIC COMMERCE.EFFECT ON THE AUDIT OF FINANCIAL STATEMENTS
9.
The auditor’s knowledge of the business is fundamental to assessing the significance of e-
commerce to the entity’s business activities and any effect on audit risk. The auditor considers
changes in the entity’s business environment attributable to e-commerce, and e-commerce
business risks as identified so far as they affect the financial statements. Although the auditor
obtains much information from inquiries of those responsible for financial reporting, making
inquiries of personnel directly involved with the entity’s e-commerce activities, such as the
Chief Information Officer or equivalent, may also be useful. In obtaining or updating knowledge
of the entity’s business, the auditor considers, so far as they affect the financial statements:
•
The entity’s business activities and industry (paragraphs 10-12);
•
The entity’s e-commerce strategy (paragraph 13);
•
The extent of the entity’s e-commerce activities (paragraphs 14-16); and
•
The entity’s outsourcing arrangements (paragraphs 17-18).
Each of these is discussed below.
The Entity’s Business Activities and Industry
10. E-commerce activities may be complementary to an entity’s traditional business activity. For
example, the entity may use the Internet to sell conventional products (such as books or CDs),
delivered by conventional methods from a contract executed on the Internet. In contrast, e-
commerce may represent a new line of business and the entity may use its web site to both sell
and deliver digital products via the Internet.
11. The Internet lacks the clear, fixed geographic lines of transit that traditionally have characterized
the physical trade of many goods and services. In many cases, particularly where goods or
services can be delivered via the Internet, e-commerce has been able to reduce or eliminate
many of the limitations imposed by time and distance.
12. Certain industries are more conducive to the use of e-commerce, therefore e-commerce in these
industries is in a more mature phase of development. When an entity’s industry has been
significantly influenced by e-commerce over the Internet, business risks that may affect the
financial statements may be greater. Examples of industries that are being transformed by e-
commerce include:
• Computer software;
•
Securities trading;
• Banking;
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ELECTRONIC COMMERCE.EFFECT ON THE AUDIT OF FINANCIAL STATEMENTS
•
Travel services;
•
Books and magazines;
• Recorded music;
•
Advertising;
•
News media; and
•
Education.
In addition many other industries, in all business sectors, have been significantly affected by e-
commerce.
The Entity’s E-Commerce Strategy
13. The entity’s e-commerce strategy, including the way it uses IT for e-commerce and its
assessment of acceptable risk levels, may affect the security of the financial records and the
completeness and reliability of the financial information produced. Matters that may be relevant
to the auditor when considering the entity’s e-commerce strategy in the context of the auditor’s
understanding of the control environment, include:
•
Involvement of those charged with governance in considering the alignment of e-commerce
activities with the entity’s overall business strategy;
•
Whether e-commerce supports a new activity for the entity, or whether it is intended to
make existing activities more efficient or reach new markets for existing activities;
•
Sources of revenue for the entity and how these are changing (for example, whether the
entity will be acting as a principal or agent for goods or services sold);
• Management’s evaluation of how e-commerce affects the earnings of the entity and its
financial requirements;
•
Management’s attitude to risk and how this may affect the risk profile of the entity;
•
The extent to which management has identified e-commerce opportunities and risks in a
documented strategy that is supported by appropriate controls, or whether e-commerce is
subject to ad hoc development responding to opportunities and risks as they arise; and
•
Management’s commitment to relevant codes of best practice or web seal programs.
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ELECTRONIC COMMERCE.EFFECT ON THE AUDIT OF FINANCIAL STATEMENTS
The Extent of the Entity’s E-commerce Activities
14. Different entities use e-commerce in different ways. For example, e-commerce might be used to:
AUDITING
•
Provide only information about the entity and its activities, which can be accessed by third
parties such as investors, customers, suppliers, finance providers, and employees;
•
Facilitate transactions with established customers whereby transactions are entered via the
Internet;
•
Gain access to new markets and new customers by providing information and transaction
processing via the Internet;
•
Access Application Service Providers (ASPs); and
•
Create an entirely new business model.
15. The extent of e-commerce use affects the nature of risks to be addressed by the entity. Security
issues may arise whenever the entity has a web site. Even if there is no third party interactive
access, information-only pages can provide an access point to the entity’s financial records. The
security infrastructure and related controls can be expected to be more extensive where the web
site is used for transacting with business partners, or where systems are highly integrated (see
paragraphs 32–34).
16. As an entity becomes more involved with e-commerce, and as its internal systems become more
integrated and complex, it becomes more likely that new ways of transacting business will differ
from traditional forms of business activity and will introduce new types of risks.
The Entity’s Outsourcing Arrangements
17. Many entities do not have the technical expertise to establish and operate in-house systems
needed to undertake e-commerce. These entities may depend on service organizations such as
Internet Service Providers (ISPs), Application Service Providers (ASPs) and data hosting
companies to provide many or all of the IT requirements of e-commerce. The entity may also
use service organizations for various other functions in relation to its e-commerce activities such
as order fulfillment, delivery of goods, operation of call centers and certain accounting
functions.
18.
When the entity uses a service organization, certain policies, procedures and records maintained
by the service organization may be relevant to the audit of the entity’s financial statements. The
auditor considers the outsourcing arrangements used by the entity to identify how the entity
responds to risks arising from the outsourced activities. SLAuS 12, “Audit Considerations
Relating to Entities Using Service Organizations” provides guidance on assessing the effect that
the service entity has on control risk.
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ELECTRONIC COMMERCE.EFFECT ON THE AUDIT OF FINANCIAL STATEMENTS
Risk Identification
19. Management faces many business risks relating to the entity’s e-commerce activities, including:
• Loss of transaction integrity, the effects of which may be compounded by the lack of an
adequate audit trail in either paper or electronic form;
•
Pervasive e-commerce security risks, including virus attacks and the potential for the entity
to suffer fraud by customers, employees and others through unauthorized access;
• Improper accounting policies related to, for example, capitalization of expenditures such as
website development costs, misunderstanding of complex contractual arrangements, title
transfer risks, translation of foreign currencies, allowances for warranties or returns, and
revenue recognition issues such as:
-
Whether the entity is acting as principal or agent and whether gross sales or
commission only are to be recognized;
-
If other entities are given advertising space on the entity’s web site, how revenues are
determined and settled (for example, by the use of barter transactions);
-
The treatment of volume discounts and introductory offers (for example, free goods
worth a certain amount);
-
Cut off (for example, whether sales are only recognized when goods and services
have been supplied);
•
Noncompliance with taxation and other legal and regulatory requirements, particularly
when Internet e-commerce transactions are conducted across international boundaries;
•
Failure to ensure that contracts evidenced only by electronic means are binding;
•
Over reliance on e-commerce when placing significant business systems or other business
transactions on the Internet; and
•
Systems and infrastructure failures or “crashes”.
20. The entity addresses certain business risks arising in e-commerce through the implementation of
an appropriate security infrastructure and related controls, which generally include measures to:
•
Verify the identity of customers and suppliers;
•
Ensure the integrity of transactions;
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ELECTRONIC COMMERCE.EFFECT ON THE AUDIT OF FINANCIAL STATEMENTS
• Obtain agreement on terms of trade, including agreement of delivery and credit terms and
dispute resolution processes, which may address tracking of transactions and procedures to
ensure a party to a transaction cannot later deny having agreed to specified terms (non-
repudiation procedures);
•
Obtain payment from, or secure credit facilities for, customers; and
•
Establish privacy and information protection protocols.
DITING
21. The auditor uses the knowledge of the business obtained to identify those events, transactions
and practices related to business risks arising from the entity’s e-commerce activities that, in the
auditor’s judgment, may result in a material misstatement of the financial statements or have a
significant effect on the auditor’s procedures or the audit report.
Legal and Regulatory Issues
22. A comprehensive international legal framework for e-commerce and an efficient infrastructure
to support such a framework (electronic signatures, document registries, dispute mechanisms,
consumer protection etc) does not yet exist. Legal frameworks in different jurisdictions vary in
their recognition of e-commerce. Nonetheless, management needs to consider legal and
regulatory issues related to the entity’s e-commerce activities, for example, whether the entity
has adequate mechanisms for recognition of taxation liabilities, particularly sales or value-added
taxes, in various jurisdictions. Factors that may give rise to taxes on e-commerce transactions
include the place where:
•
The entity is legally registered;
•
Its physical operations are based;
•
Its web server is located;
•
Goods and services are supplied from; and
•
Its customers are located or goods and services are delivered.
These may all be in different jurisdictions. This may give rise to a risk that taxes due on cross-
jurisdictional transactions are not appropriately recognized.
23. Legal or regulatory issues that may be particularly relevant in an e-commerce environment
include:
•
Adherence to national and international privacy requirements;
•
Adherence to national and international requirements for regulated industries;
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ELECTRONIC COMMERCE.EFFECT ON THE AUDIT OF FINANCIAL STATEMENTS
•
The enforceability of contracts;
•
The legality of particular activities, for example Internet gambling;
•
The risk of money laundering; and
• Violation of intellectual property rights.
24.
SLAuS 6, “Consideration of Laws and Regulations in an Audit of Financial Statements” requires
that when planning and performing audit procedures and in evaluating and reporting the results
thereof, the auditor recognize that noncompliance by the entity with laws and regulations may
materially affect the financial statements. SLAuS 6 also requires that, in order to plan the audit,
the auditor should obtain a general understanding of the legal and regulatory framework
applicable to the entity and the industry and how the entity is complying with that framework.
That framework may, in the particular circumstances of the entity, include certain legal and
regulatory issues related to its e-commerce activities. While SLAuS 6 recognizes that an audit
cannot be expected to detect noncompliance with all laws and regulations, the auditor is
specifically required to perform procedures to help identify instances of noncompliance with
those laws and regulations where noncompliance should be considered when preparing financial
statements. When a legal or regulatory issue arises that, in the auditor’s judgment, may result in
a material misstatement of the financial statements or have a significant effect on the auditor’s
procedures or the audit report, the auditor considers management’s response to the issue. In
some cases, the advice of a lawyer with particular expertise in e-commerce issues may be
necessary when considering legal and regulatory issues arising from an entity’s e-commerce
activity.
Internal Control Considerations
25. Internal controls can be used to mitigate many of the risks associated with e-commerce
activities. In accordance with SLAuS 10, “Risk Assessments and Internal Control,” the auditor
considers the control environment and control procedures the entity has applied to its e-
commerce activities to the extent they are relevant to the financial statement assertions. In some
circumstances, for example when electronic commerce systems are highly automated, when
transaction volumes are high, or when electronic evidence comprising the audit trail is not
retained, the auditor may determine that it is not possible to reduce audit risk to an acceptably
low level by using only substantive procedures. CAATs are often used in such circumstances
(refer to SLAPS 11, “Computer-Assisted Audit Techniques”).
26.
As well as addressing security, transaction integrity and process alignment, as discussed below,
the following aspects of internal control are particularly relevant when the entity engages in e-
commerce:
•
Maintaining the integrity of control procedures in the quickly changing e-commerce
environment;
•
Ensuring access to relevant records for the entity’s needs and for audit purposes.
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ELECTRONIC COMMERCE.EFFECT ON THE AUDIT OF FINANCIAL STATEMENTS
Security
27. The entity’s security infrastructure and related controls are a particularly important feature of its
internal control system when external parties are able to access the entity’s information system
using a public network such as the Internet. Information is secure to the extent that the
requirements for its authorization, authenticity, confidentiality, integrity, non-repudiation and
availability have been satisfied.
AUDITING
28. The entity will ordinarily address security risks related to the recording and processing of e-
commerce transactions through its security infrastructure and related controls. The security
infrastructure and related controls may include an information security policy, an information
security risk assessment, and standards, measures, practices, and procedures within which
individual systems are introduced and maintained, including both physical measures and logical
and other technical safeguards such as user identifiers, passwords and firewalls. To the extent
they are relevant to the financial statement assertions the auditor considers such matters as:
•
The effective use of firewalls and virus protection software to protect its systems from the
introduction of unauthorized or harmful software, data or other material in electronic form,
•
The effective use of encryption, including both:
-
Maintaining the privacy and security of transmissions through, for example,
authorization of decryption keys; and
-
Preventing the misuse of encryption technology through, for example, controlling
and safeguarding private decryption keys;
•
Controls over the development and implementation of systems used to support e-commerce
activities;
•
Whether security controls in place continue to be effective as new technologies that can be
used to attack Internet security become available;
•
Whether the control environment supports the control procedures implemented. For
example, while some control procedures, such as digital certificate-based encryption
systems, can be technically advanced, they may not be effective if they operate within an
inadequate control environment.
Transaction Integrity
29. The auditor considers the completeness, accuracy, timeliness and authorization of information
provided for recording and processing in the entity’s financial records (transaction integrity).
The nature and the level of sophistication of an entity’s e-commerce activities influence the
nature and extent of risks related to the recording and processing of e-commerce transactions.
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ELECTRONIC COMMERCE.EFFECT ON THE AUDIT OF FINANCIAL STATEMENTS
30. Audit procedures regarding the integrity of information in the accounting system relating to e-
commerce transactions are largely concerned with evaluating the reliability of the systems in use
for capturing and processing such information. In a sophisticated system, the originating action,
for example receipt of a customer order over the Internet, will automatically initiate all other
steps in processing the transaction. Therefore, in contrast to audit procedures for traditional
business activities, which ordinarily focus separately on control processes relating to each stage
of transaction capture and processing, audit procedures for sophisticated e-commerce often focus
on automated controls that relate to the integrity of transactions as they are captured and then
immediately and automatically processed.
31. In an e-commerce environment, controls relating to transaction integrity are often designed to,
for example:
•
Validate input;
•
Prevent duplication or omission of transactions;
•
Ensure the terms of trade have been agreed before an order is processed, including delivery
and credit terms, which may require, for example, that payment is obtained when an order is
placed;
•
Distinguish between customer browsing and orders placed, ensure a party to a transaction
cannot later deny having agreed to specified terms (non-repudiation), and ensure
transactions are with approved parties when appropriate;
• Prevent incomplete processing by ensuring all steps are completed and recorded (for
example, for a business to consumer transaction: order accepted, payment received,
goods/services delivered and accounting system updated) or if all steps are not completed
and recorded, by rejecting the order;
•
Ensure the proper distribution of transaction details across multiple systems in a network
(for example, when data is collected centrally and is communicated to various resource
managers to execute the transaction); and
•
Ensure records are properly retained, backed-up and secured.
Process Alignment
32. Process alignment refers to the way various IT systems are integrated with one another and thus
operate, in effect, as one system. In the e-commerce environment, it is important that
transactions generated from an entity’s website are processed properly by the entity’s internal
systems, such as the accounting system, customer relationship management systems and
inventory management systems (often known as “back office” systems). Many web sites are not
automatically integrated with internal systems.
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ELECTRONIC COMMERCE.EFFECT ON THE AUDIT OF FINANCIAL STATEMENTS
33. The way e-commerce transactions are captured and transferred to the entity’s accounting system
may affect such matters as:
•
The completeness and accuracy of transaction processing and information storage;
•
The timing of the recognition of sales revenues, purchases and other transactions; and
•
Identification and recording of disputed transactions.
AUDITING
34. When it is relevant to the financial statement assertions, the auditor considers the controls
governing the integration of e-commerce transactions with internal systems, and the controls
over systems changes and data conversion to automate process alignment.
The Effect of Electronic Records on Audit Evidence
35. There may not be any paper records for e-commerce transactions, and electronic records may be
more easily destroyed or altered than paper records without leaving evidence of such destruction
or alteration. The auditor considers whether the entity’s security of information policies, and
security controls as implemented, are adequate to prevent unauthorized changes to the
accounting system or records, or to systems that provide data to the accounting system.
36.
The auditor may test automated controls, such as record integrity checks, electronic date stamps,
digital signatures, and version controls when considering the integrity of electronic evidence.
Depending on the auditor’s assessment of these controls, the auditor may also consider the need
to perform additional procedures such as confirming transaction details or account balances with
third parties.

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