IAAR Approach

Useful for:

• accounting
• financing
• taxation

I - Issue
- identify problem (don't just list case facts)

A - Analysis
- why is there a problem? 
- what are the resulting consequences? Violation of laws/ regulations/ standards?
- use technical support (handbook, income tax act)

A - Alternatives
- needs to be ethical and in compliance to handbook

R - Recommendations
- explain impact to user and user needs
- resolve the underlying problem

WIR Approach

Useful for:

• IT weakness
• Corporate governance issues
• Control Env
• Ethical Issues

W- Weakness
- why is it a weakness? don't restate case facts
- what is the problem?

I- Implication
- impact to various users
- what could or has happened? 
--> revenues, income, community, contribution from donors
- quantify any financial impact

R- Recommendation
- how to resolve the weakness? --> ensure weakness and implications will be resolved
- link recommendations to users and their needs

Formats

Memorandum

To: [Name], [Position]

From: Me, CGA

Date: [Date]

Re: Current Issues

This memo will address ….

Header 1

Header 2

Header 3

I look forward to meeting with you to discuss these issues in more detail and develop an action plan.

======================================================================

Report

Report to: [Name], [Position]

Title

Prepared by: Me, CGA

Submitted: [Date]

Introduction

The following report is designed to help you present your ideas to the management team next week.

Conclusion

I advise that additional work be done on this subject.

We can discuss any further work that you may require on these subjects.

======================================================================

Letter

Me, CGA

XXX Street

Kingston, Ontario K0H 1G0

Nov 26,2012

Mr. XXX

123 XXX Street

Kingston, Ontario

K0H 1G0

Dear Mr. XXX

Subject:

I am please to provide you with an evaluation of your plan to …

…

Please contact me for any further questions in this matter.

Sincerely

XXX, CGA

Note Taking Methods

1) Cornell method

- leave a 2 inch method on the left
- take notes on the right side
- after class, put significant info on the left

2) Outlining method

- begin with most general
- keep indenting to expand on relationship and depth of point

3) Mapping method

- easily track the relationships in a visual manner

4) Charting method

- draw a table with different columns and appropriate headings

5) Sentence method

- every new thought, fact or topic on a separate line