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Audit

Internship
Report
Grant Thornton Anjum Rahman

Nida Khalid
2017-11-0013
Client: Pioneer Cement Limited
Duration: 22/07/15-28/08/15
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1. Grant Thornton Anjum Rahman (GTAR)


1.1 History
1.2 Services
1.3 International affiliations
1.4 Major Clients
1.5 Specialization

2. Client: Pioneer cements Limited


2.1 About of client
2.2 Line of business, products and services
2.3 Organization Chart
2.4 Ownership structure
2.5 Industry Analysis
2.6 Associated concerns
2.7 Major revenues and expense

3. Audit methodology

4. Use of Information Technology

4.1 Voyager
4.2 IDEA
4.3 T-BeaM
4.4 Pentana

5. Area Assigned to me

6. Learning Experience
6.1 Time Management skills

6.2 Organizational Behavior

6.3 Interpersonal skills

6.4 Presentation skills

6.5 Management skills

6.6 Learning Excel Skills

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1. Grant Thornton Anjum Rahman (GTAR)

1.1 Introduction and History of Audit firm

Grant Thornton Anjum Rahman (GTAR) is one of leading firms of chartered accountants in
Pakistan. It is committed to provide the highest quality of professional services in accounting,
auditing and taxation. GTAR has 6 partners, employing over 300 people and having an office
network spread over 3 major cities of the country, vis--vis: Karachi, Lahore and Islamabad.

Grant Thornton Anjum Rahman was formed in 1986. It has rapidly expanded into one of the
most progressive and professional service organizations. The combined professional and
industrial knowledge, experience and resources enable them to provide an outstanding level of
services to the clients.

Besides auditing and accounting as one of its core services, the management consulting practice
of GTAR is one of the most active practices in Pakistan, providing a wide range of services in
areas including financial management and accounting, resource mobilization, strategic services,
capital markets, information technology and human resource development / management.

1.2 Services Providing


Internationally, GTAR is the member firm of Grant Thornton International, one of the worlds
leading organizations of independently owned and managed accounting and consulting firms
providing assurance, tax and specialist advice to their clients. Being the member firm of Grant
Thornton, GTAR is able to combine the knowledge and experience, especially in the fields of
auditing, accounting, tax, management consultancy, corporate affairs, etc. of our local market
place with the technologies, methodologies and specialist resources of a professional service
organization at the forefront of global accounting profession.

Grant Thornton is providing services in three main fields

1) Business assurances services


2) Tax services
3) Corporate and secretarial services

Grant Thornton is approved to act as external auditors by:

State Bank of Pakistan (SBP)


Central Board of Revenue (CBR)
Securities & Exchange Commission of Pakistan (SECP

The details of these services are below

1.2.1 Business assurance services:

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Grant Thornton provides business assurance services to many multinational, medium sized
companies, non-governmental organizational and donor agencies.GT conducts audits of clients
as required by the various laws in Pakistan and also conduct them as special projects where audit
requirements are not mandatory.

These business assurance services include:

Management audits
Internal audit
Investigations

1.2.2. Tax services:


Grant Thornton provides many direct and indirect tax services. They align clients tax strategies
with their business needs and help in meeting compliance obligations. These services include:

Compliances Services
Representation and Litigation with Tax Authorities
Expatriates and Personal Income Tax Services.
They also align the tax

International Taxation services

Moreover, GT also provide international taxation services that include advisory, compliance and
litigation. The international network covers 110 countries in the world which provides them with
the resources to meet the international tax requirements of the business. International business
efforts to achieve higher tax efficiency and risk limitation. These services include:

Inbound Investment Advisory


Tax Planning for Corporate / Group Structures
Planning for Mergers and Acquisitions transactions
Contract Structuring

Ex-patriate Tax

They also offer a wide range of expatriate tax services which includes:

Ex-patriate tax compliance


Tax advisory
Tax Equalizations
Executive services

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1.2.3. Corporate and secretarial services


The corporate services that we provide to our clients include:

Dealing on behalf of clients with the various government bodies related to corporate
legislation such as the Corporate Law Authority, Monopoly Control Authority and
Ministry of Finance
Advice and assist in setting up of corporate structures
Flotation, liquidation and winding up of joint stock companies
Assistance in incorporation of companies
Providing corporate technical advice and secretarial services in completing documents
and acting as company secretary
Provision of services of obtaining relevant permissions relating to foreign investment and
operation of foreign companies in Pakistan from government agencies including Board of
Investment (BOI).

1.3 International Affiliation


Grant Thornton International is one of the leading organizations of the world. It is considered as
one of the largest groups worldwide. Grant Thornton International firms are represented in over
100 countries, employing 2,539 partners and employees in more than 519 offices worldwide,
turning over combined business of more than US $ 4 billion per annum. All services are
provided in strict accordance with the international quality standards set out by Grant Thornton
International.

These firms operate in 113 countries in 521 offices internationally. It works as independently
owned and manage consulting and accounting firms. Each member firm is an independent legal,
financial and administrative entity. These are commonly organized under the laws of the country
where it practices locally.

IBCs are located in major commercial centers around the world as a gateway to the international
service capabilities of all Grant Thornton firms.

1.4 Major Clients


Major clients of Grant Thornton Anjum Rahman include many Listed and unlisted companies/
listed companies includes

Pioneer Cements limited


Master textile
ICC Textiles Limited

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Nespak Pvt limited


SGM sugar mills limited Lahore

1.5. Specialization
Grant Thornton specializes in both business assurance services and tax services. They provide
audit and Tax services to a diverse portfolio of clients in wide-ranging business segment.

2. Client: Pioneer cements Limited


2.1 About the Client
The client that GT assigned me was Pioneer Cements limited. It is a large scale business
operating from many years. Pioneer Cement Limited (PCL) was incorporated in Pakistan as a
public company limited by shares on February 09, 1986. Its first unit was commissioned in
November 1994. The state of art European (FLS) plant is equipped with special feature of quality
controls. 2nd unit commissioned in January 2006. Its systems are also certified against ISO
9001:2008 QMS and ISO:14001:2004 for environmental protection. Due to its superior quality,
Pioneer Cement has won the loyalty and confidence of its customer.

The plant of Pioneer Cements is located at Chenki, District Khusshab, in the Punjab Province,
250 km away from Lahore. The head office is located at Ferozpor road Lahore. Other zonal sales
offices are located at :

New Civil Lines, Faisalabad, Pakistan


Bosan Road, Multan, Pakistan.
Karachi, Pakistan

2.2 Lines of business


The products of company is divided in two categories, OPC (Ordinary Portland Cement) and
SRC (Sulphate Resistant Cement).

OPC

OPC is used worldwide, it is used in all kind of concrete construction. Pioneer OPC, in addition
to its Exceptional strength, is specially designed for:

Ideal Setting Time


Low Heat of Hydration
Darker Color

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SRC

SRC is used where sulfate salt is present in soil or in saline water. SRC is designed to overcome
the problem of sulfate attack by reducing its C3A content.

Pioneer SRC is highly effective for the purpose it is used because its C3A content is even less
than 2.0 against max. Permissible limit of 3.5 in British and Pakistan Standards.Thats why,
Pioneer SRC is demanded and used on Major Projects of National interest like Thal Greater
Canal.

2.3 Organization chart


The Organization chart of Pioneer cements limited is as below.

2.4 Ownership structure


Pioneer Cement Limited is listed at all the three Stock Exchanges of Pakistan i.e. Karachi Stock
Exchange, Lahore Stock Exchange, and Islamabad Stock Exchange. The shareholding pattern
and categories of shareholders are as below:

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The BOARD OF DIRECTORS includes

Mr.Shafiuddin Ghani Khan (Chairman)


Mr.Mohammad Aftab Alam
Mr.Jamal Nasim
Shaikh Javed Elahi
Mr.Faisal Imran Hussain Malik
Mr.Rafique Dawood (FDIB)
Mr. Mirza Ali Hassan Askari
Syed Mazher Iqbal (MD & CEO)

The management of Pioneer includes following

Managing Director & Chief Executive Syed Mazher Iqbal


Managing Director & Chief Executive Sheikh Javed Elahi
General Manager Sales & Marketing Rizwan Butt
Chief Financial Officer Waqar Naeem

2.5 Industry analysis


The performance of Pioneer cements in the year 2015 remain captivating.

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The Financial performance of the company can be seen in the following figure.

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Ratio Analysis

The ratio analysis of performance of Pioneer cements is shown below. Current ratio, Interest
coverage ratio and market value per share has increased dramatically over the past few years.

Income Distribution of Pioneer Cements


The income distribution of Pioneer cements for the year 2014 and 2015 is as below. It can be
seen that a big amount of income is going back in company every year.

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2.6. Associated concerns


The energy crisis in Pakistan and some legal issues are some associated concerns of Pioneer
cements.
2.7. Major revenues and expenses
The major Revenue is local sale of cement.
Major cost is Fuel cost which is almost 60 % of total cost of production. Fuel cost includes
diesel, coal and electricity cost.

3. Audit Methodology that the audit firm use


GT follows the requirements of International Standards on Auditing (ISA's) and GT Audit
Manual in carrying out assurance engagements.

Audit methodology of Grant Thornton consists of five steps

3.1. Pre-audit activities


The Pre-Audit activities of the firm includes:

Client acceptance
Predecessor Auditors
Independence
Engagement Profile Factor
Engagement letter

Pre audit activities are carried before acceptance of new client (or reacceptance in case of
existing client) to ensure compliance with Independence requirements. These activities includes
communicating with previous auditors and taking into consideration various factors which may
cause threat to independence of the firm in relation to the audit client on the basis of which it is
decided whether to accept an audit client or not.

Moreover, before commencement of audit, an engagement letter defining the scope of audit,
responsibilities and roles of both parties are signed by both the audit client and firm in order to
meet the requirements of ISA 210.

3.2. Risk Assessment Procedure


Risk assessment procedure includes following activities:

Information from other examination


The entity and its environment

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Preliminary analytical procedures


Discussion with management
Discussion with those charged with governance
Internal audit activities
Identifying related parties
Qualification of experts
Setting the audit strategy

Information about the company, its nature, its operations, applicable financial reporting
framework is obtained. Entity level controls are recognized. Risk indicators that might affect the
audit client and its financial reporting are identified, for example adverse regulatory
requirements. An understanding of company's accounting as well as IT system is also obtained
during this stage. Preliminary analytical procedures are carried to identify significant
fluctuations.

Information gathering can be from following resources:

Last year financial statements


KSE
Google
SECP

Materiality

A preliminary amount of materiality is also calculated using an appropriate benchmark


depending on the nature of audit client e.g. for profit oriented companies normally 5%-10% of
profit before tax is taken as materiality. Tolerable level is 60% of materiality while trivial
amount below which amounts are ignored is 5% of materiality. The materiality threshold for this
client was 148 million.

Discussion with various level of management

Information is mainly obtained through management. The following discussions are made with
various levels of management.

Discussions with Management.

Information about the following matters are obtained from management:

Fraud
Reasons for significant fluctuations in operations

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Accounting policies applied by the company


New laws promulgated affecting the company
Entitys risk assessment process
Risks of fraud,
Attorney used
Status of litigations reported in last year financials

Discussions with Internal Auditor.

Information is obtained from internal auditors regarding risk of material misstatements in


financial statements, about fraud and how management responds to internal auditors findings.

Discussions with Those charged with Governance.

Matters are discussed with those charged with governance regarding the awareness of any
instances of fraud, risk of fraud and audit committees response on fraud.

Discussions among Audit team.

Discussions among audit are carried on periodically to exchange various risks identified during
the risk assessment stage. This also involve questions regarding material misstatements, override
of internal control and misappropriation of assets. This includes linking risks identified to
financial statements. Risk audit strategy is developed based on preliminary analytical procedures
and entitys accounting system.

Moreover, it is planned whether to go for Walkthrough or Test of Control (TOC's) for various
significant accounting cycles.

3.3 Responses to assessed risks:


General procedures
Test of IT controls
Journal entries
Work of experts

Responses are designed based on risk assessment procedures. If assessed risk of material
misstatement is low and intend to rely on controls of the entity then team would go for TOC's
otherwise we would go for substantive testing.

For substantive procedures IDEA software is used for sample selection using the technique of
random selection. Procedures to be performed are generated by Voyager based on the risk

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assessment process performed earlier.

3.4 Concluding Procedures


Subsequent events
Attorney responses
Misstatement
Internal control deficiencies
Consideration of going concern
Management representations
Summary of significant matters
Code of corporate governance

Inquiry is made of management as well as of legal advisor's responses are considered to


determine whether there are any subsequent events that might require adjustments in financials
as per requirements of IAS 10 and IAS 37. Consideration is also given to entity's ability to
continue as going concern.

Also the material misstatements are concerned that either they are correct or not. Also whether
there are adjusted material misstatements.

Representation letter is obtained from management of the company in which management takes
responsibility of financials and other matters as well as makes representation that it has made
available all the information required by the auditors.

Significant matters identified during the audit are discussed with engagement partner for their
resolution. Further these are also communicated to management through Board Letter issued to
management.

3.5. Reporting and Communication


Adjusting entries
Operating statement
Financial statement support
financial statement
related party transactions
Accrual reports
Internal control letters
Communication with those charged with governance

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After obtaining assurance that sufficient and appropriate audit evidence has been obtained
initialed financials and Board letter are issued. It is ensured that there are no adjusting entries.
Internal control deficiencies identified during the audit are communicated to management
through Management letter issued within 45 days of audit report.

4. Use of Information Technology


Much work is done on Laptops and all necessary information is stored in soft copies. They use
various soft wares for different purposes.

Audit Softwares:
GT use several Audit Tools to assist in examining and testing clients' accounting records. The
detail of which are as follows:
4.1. Voyager

Audit teams use this software to identify financial statement risks and link them to the processes
and internal controls that they established to address those risks. This enables audit team to tailor
an audit response that is appropriate to the assessed risks. So, this software is used in following
stages of audit:

Planning (preliminary action)


Risk assessment
Execution
Evaluating and testing of internal controls
Concluding audit

4.2. IDEA

Idea is a data extraction and analysis tool. Its one of many important uses is sampling. IDEA
enables auditors to extract and analyze data in a matter of seconds, resulting in a more efficient
audit process that is less burdensome for our clients. Audit teams use IDEA software for
following tasks:

Analyze large amounts of financial data


Independently verify calculations
Efficiently select samples and generate confirmations.

Three types of errors are identified/ mentioned in IDEA.

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These are

Tolerable error
Confidence error
Expected error.

4.3. T-Beam

T-Beam is mainly used for Trail maintenance. T-Beam is used for work paper generation
package used in following phases of audit

Audit planning
Analytical procedures
Production of work papers and financial statements.

4.4. Pentana

It is a software program used to ensure that the financial statements disclosures are in accordance
with the International Financial Reporting Standards.

5. Areas Assigned
I went to Grant thornton in the mind of final audit. Pioneer cement is one of its most important
client, I was assigned with my co-internee and 6 other audit trainees for their final audit. Mainly
I was assigned administrative expenses and then I was assigned many more tasks related to taxes
and fixed assets. All areas assigned to me include below tasks

Vouching and reasoning of administration expenses


Vouching and reasoning of Addition and disposal expenses in fixed assets
Verification of expenses of Vehicles in Fixed assets
Assessment of Sales tax
Advances and loan Payments Payables

The administration expenses of Pioneer cements were $71,025,682. As materiality threshold


was $ 148 million so we sample the big amount of administration expenses and did not
perform 100% vouching. In administration expenses there were multiple sub categories, they
were

Salaries Wages and benefits


Travelling and conveyance
Vehicle running expenses
Communication
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Printing and stationery


Rent, rates and taxes
Utilities
Repairs and maintenance
Legal and professional charges
Insurance
Auditors' remuneration
Fee and subscription
Depreciation
Amortization
Entertainment
Others

And each category was further divided into categories, and the vouching of these were done. For
example, Salaries, Wages and Benefits were further divided into

Salaries
Salaries To Executives
Salaries To Staff
Salaries To Contractual Employees
Daily Wages
Salaries To Chief Executive

Benefits - Medical (Reimbursement)


Benefits - Medical - Executives (Reimb.)
Benefits - Medical - Cheif Executive

Benefits - Hospitalization
Benefits - Hospitalization Executives

Bonus / Ex-Gratia
Ex-Gratia / Bonus To Executives
Ex-Gratia / Bonus To Staff
Benefits - Leave Encashment
Leave Encashment - Executives
Leave Encashment - Staff

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Leave Encashment - Chief Executives

Benefits - Group Insurance


Group Insurance - Disability /Death

Benefits - Staff Walfare


Employees Old Age Benefit (Eobi)
Benefits - Staff Uniform

Benefits - Provident Fund


Benefits - Provident Fund - Executives
Benefits - Provident Fund - Staff
Benefits - Provident Fund - C.E.O
Benefits - Others

5.1 Steps performed by you individually

For vouching I perform following steps

Observed large, unusual and sample of routine expenses from ledgers


Document the voucher number and voucher type and ask management to provide their
supporting. For supporting documents, I have to take receipts, approval documents,
quotations, purchase order, registration documentation, bills and retainer ship
agreements.
Once I got the required supporting, I match the amount with that mentioned on receipts
and vouchers
I checked the documents for proper bank statement, authorization, approval, allocation
and supporting.
I have to verify the amount on bank statement of the relevant year
At the end I have to give description of every amount I vouched. For example, Being
expense of Retainer ship fee for income tax for the month June amount to $xxx paid to
ABC company
For the verification of fixed assets, for example, Vehicles, registration at the name of
company and verification of payment through bank statement were also checked.

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For example, For the vouching of vehicle expenses, all the related receipts, bills and approval
documents (that should sums up to total amount mention in ledgers) were examined. The receipts
from car repairing shops and petrol pumps covering small amounts were also examined. If
amount differ from that mentioned in ledgers then I inform management about this and they
made the required changes to their amounts.

For the Vehicles vouching and reasoning, I have to collect all the documents from
management, which includes Quotation, Purchase order, Registration documents, Invoices,
cheque , withholding tax and other bank statements. And after getting the proper supportings,
check them for Purchase order

I investigated carefully all the vouchers provided by the client and highlighted all the
important areas of concern. I expressed the concerns in front of the client and obtained details
of all the expenses mentioned in that voucher. As these were legal expenses so I had to
inquire about the nature of each case to understand the nature of expenses. It was necessary
to get deep insight of all the cases and to know the related parties because of the complex
nature of cases. For example, I have to acquire information from management and get
knowledge from my supervisor regarding tax provision and legal cases on company. Also I
had to be careful about big amount transactions, for example charity to IBA of 10 million, I
have to investigate all the documents and statements carefully.

For many expense I have to vouched documents from trial movements of all the offices
(Lahore, Islamabad and Karachi branches) of Pioneer and factory, and then consolidate their
amount.

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Material receiving report


Invoice
Approval
Allocation
Withholding tax
Other relevant supporting
Depreciation rate
No. of months used
Depreciation for the year

Loans and advances are paid to

Executives
Employees
Bank's margin against letter of credit
Suppliers
Contractors
Service providers

For their audit, I have to examine all the relevant documents, approval, detail movement and
confirmation date. Proper documents stating requirements and limits of loans and advances
were also examined.

Problems observed

Some of the problems observed there were:

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Sometimes the amount was too little that it was difficult for management to provide
proper documentation for those
Sometimes it took time for management to gather documents and records which
delayed my work to a day or two.
Keeping professional behavior with management of client was also a not an easy task
for a cheerful person like me, but I have to do it in order to fulfill the requirement of
professional behavior for audit.

6. Learning Experience
The learning experience I got from GTAR was much more than I expected. It added a lot to me
knowledge and improved my management, interpersonal and presentation skills.
6.1. Time management Skills
The time management skills we read in books are easier but when it comes in practical life, then
there comes much more responsibility with it. I went to my client at the time of final audit so
there was much to do in specific period of time. There was much work at the end, and our
manager has given the deadline so we have to complete our work before that. Observing which
documents are required, listing them properly, asking supporting from management, verifying
them from ledgers and bank statements, documenting the reasoning for those amount take a lot
of time. So I have to plan my work keeping the time pressure that time. I used to give one list of
required documents on one day while verifying other sets of documents that day, so that
management can take their time to provide me each and every document required for my task
and I can work on already handed over documents without wasting time. During last few days of
audit, we have to work in even our lunch break so that we can complete it in proper time. Late
sittings were done in last two weeks of audit so that we can work on finalization of audit with
our team.

Our office timings were from 9 to 5, but we have to reach before 8.45 so that after attendance we
can start out work exactly at time. And at the off time, we have to remain in office for work till 6,
7 pm even after the management left.

One interesting thing while audit was to order food on time so that restaurants can deliver that on
time and we can enjoy our meal in lunch break, otherwise having lunch out of lunch time break
doesnt seem that good.

6.2. Organization behaviour


I have A+ in Organizational behavior, but this audit internship taught me much more than
reading a book or discussion in that courses class. Probably this was the most important learning
of my internship. I am a very cheerful person, but at the start of internship our supervisor told us
not to be very frank with any management person, and at the end of internship I learnt the reason
behind this behaviour and its benefits very well. At beginning I found it really very difficult to
not to have fun with people around me as we did with our friends in LUMS and it was hard to

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spend 9 10 hours there (at first doing little work with much time and at the end doing much work
in less time). My team help me in understanding the right balance between seriousness and
frankness. When I have to go to managers to inquire about some information then I maintain my
professional behaviour that help me in many aspects, for example, Managers took my words
seriously and then provide me all required documents in time. I have to be independent so
frankness and friendship with them can harm my professional requirements of independence.
Also we were told that when management tries to give any favour you should avoid that. For
example, while driving to office, I had an accident and my car got damaged. Two of the
managers there asked me to get my car repair and the company will pay for that. But I have to
neglect that offer as taking benefits from client side can make me bias towards it.

6.3. Interpersonal skills


This is the skill which assist in all other skills (Presentation skills, management and time
management skills). I am blessed to have very good interpersonal skills which made my work
efficient and effective but this internship helped me to polish these skills. My audit team
members encouraged me to interact with the client and they also explained me how should I
interact with client to get any specific information. They remain very helpful and taught tactics to
acquire information from management which they were trying not to uncover. Moreover, one
important piece of advice that my supervisor gave me was that I have to speak commendably
with managers
6.4. Presentation skills
I explain my work twice a week to my supervisor and job in charge. For that I have to
communicate and clarify all the methods, amounts and supporting of my works to them. I did
that quiet efficiently and here the learning from LUMS while presentations comes handy. I
present and explain my work to managing partner of the audit firm at the end of audit, and I was
happy that liked the details and careful working of my audit report part. Also, I keep Continuous
communication with the client as well as Grant Thornton audit team head office and ensure
continuous flow of information. I was aware that my slight mistake can cost audit firm a lot so I
remain cautious about my work and findings.
6.5. Management skills
The management skills I learn there include managing the information, documentation of
information and flow of information. All these things were valuable only if provided in right
time and in right pattern. My supervior was a great example for me I observed him and learnt
how to manage each and every thing and document all the points
6.6. Learning Excel Skills
One important skill that I learned from my internship was the use of Excel. My supervisor and
other team members taught me many excel shortcuts and formulas that save my time and efforts
and increase efficiency of my work.

Overall my experience in this internship was excellent. I got many valuable things to learn
which theoretical things can never teach. This internship has changed my perception about job,

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learning and skills implementation. Moreover, this internship was better than other internships
offer for volunteer teaching or job purpose as it was more of professional sort job. In short, this
internship was a very valuable experience for me which would definitely help me in the future
professional career.

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Work Cited

"Pioneer Cements." 2015. Web. 14 Oct. 2015.

<http://www.pioneercement.com/accounts/2015/final2015.pdf>

"Grant Thornton." 2015. Web. 14 Oct. 2015.


<http://www.gtkuwait.com/services_auditapproach_audit.html>.

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