CHAPTER 1 1. EV EVOL OLUT UTIO ION N OF OF MAS MAS a. Management Management consu consultanc ltancy y o a!"#so a!"#soy y se"#ces se"#ces #. CPA CPA $ms !u#ng !u#ng t%e t%e couse couse o& an au!#t !#sco !#sco"e "e 'o(lem 'o(lems s an! suggest coect#"e act#ons ##. CPA CPA ma)es ma)es a t%ooug% t%ooug% #n"est #n"est#gat# #gat#on on o& t%e 'o(lem 'o(lem #n o!e o!e to ecommen! ne* 'ol#c#es an! 'oce!ues nee!e! &o a solut#on ###. CPA CPA (ecome (ecome moe #n"ol"e #n"ol"e! ! #n management management consul consult#ng t#ng *o) *o) #". #". Ot%e Ot%e Reaso easons ns++ 1. Incease Incease #n Po$t Po$t as a consulta consultant nt ,-e#(le ,-e#(le souc souce e o& #ncome/ 0. No &ea &ea o& o& (e#n (e#ng g la# la#! ! o o 2. 3u#l!#ng 3u#l!#ng 3us#n 3us#ness ess Net*o) Net*o) an! an! ta)e ta)e a ste' u' #n #n one4s one4s co'oate caee 5. CPA CPA 6 natual natual aea o& o& !e"elo'ment !e"elo'ment o& o& t%e# 'act# 'act#ce ce &o #t #n"ol"es 'lann#ng an! contol systems t%at el#e! %ea"#ly on account#ng an! elate! stat#st#cal #n&omat#on 7. Inc Incea ease se #n #n 8ema 8eman! n! 0. Small Com'an#es Com'an#es ae ae loo)#ng to t%e# au!#tos au!#tos &o %el' #n t%e aea aea o& contolles%#' (ecause o& t%e #nceas#ng com'le#ty o& (us#ness. 2. O39E O39ECT CTIV IVES ES++ a. Hel' to eect eect constuct constuct#"e #"e c%ange c%ange #n a '#"ate '#"ate o 'u(l#c 'u(l#c secto secto ogan#:at#on t%oug% t%e soun! a''l#cat#on o& su(stant#"e 'ocess an! s)#lls (. Po"#!e a!"#ce an! an! tec%n#cal tec%n#cal ass#stance ass#stance *%#c% *%#c% *oul! *oul! 'o"#!e 'o"#!e &o cl#ent 'at#c#'at#on #n analyt#cal a''oac% an! 'ocess c. Sol"e 'o(lem 'o(lems s (y )no*#ng )no*#ng t%e t%e (est (est solut#on solut#on !. Hel' #n ma)#ng ma)#ng manage management ment !ec#s#on !ec#s#ons s 5. CONSUL CONSULT TATION VS EN;A; EN;A;EMEN EMENT T Consultat#on A!"#ce an! #n&omat#on !u#ng a s%ot t#me &ame A!"#ce< #n&omat#on *#ll (e !e$n#t#"e *%en t%e consultant #s &ully a*ae o& t%e s#tuat#on an! 'ossess su=c#ent e'et#se to e>u#e moe #ntens#"e stu!y o #n"est#gat#on (ut t%ee ae state! l#m#tat#ons Only Only 'o" 'o"#! #!es es a!"# a!"#ce ce o #n&o #n&omat# mat#on on
Engagement Long t#me &ame Analyt#cal a''oac% o 'ocess #s a''l#e! #n a stu!y o 'o?ect
May May als also o (e #ncl #nclu! u!e! e! #n t%e t%e 'lan 'lann# n#ng ng an! an! sc%e!ul#ng act#ons to ac%#e"e !es#e! esults an! a!"#s#ng an! 'o"#!#ng tec%n#cal ass#stance #n #m'lement#ng