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Ogromna baza darmowego downloadu w Polskim Internecie. Do dyspozycji uytkownika s setki darmowych programw, ktre zostay podzielone na tematyczne kategorie. Our services have been closed. Thank you for your understandingYeah, new Windowns 7 activation toolkit. Just get yourself Windows 7 Vista Server 2008. Download Update. Star Update. Star. Download the. free trial version below to get started. Double click the downloaded file. Update. Star is compatible with Windows platforms. Update. Star has been tested to meet all of the technical requirements to be compatible with. Windows 1. 0, 8. 1, Windows 8, Windows 7, Windows Vista, Windows Server 2. Windows. XP, 3. 2 bit and 6. Simply double click the downloaded file to install it. Update. Star Free and Update. Star Premium come with the same installer. Update. Star includes support for many languages such as English, German, French, Italian, Hungarian, Russian and many more. You can choose your language settings from within the program. The Battle of Midway Including The Aleutian Phase, June 3 to June 1. Strategical and Tactical Analysis. Richard W. Bates, Naval War College, 1. The Battle of Midway Including The Aleutian Phase. Richard W. Bates ADA 0. THE BATTLE OF MIDWAY INCLUDING THEALEUTIAN PHASE, JUNE 3 TO JUNE 1. STRATEGICAL AND TACTICAL ANALYSIS Richard W. Bates. Naval War College. Prepared for Bureau of Naval Personnel. The northeastern edge of Corfu lies off the coast of Sarand, Albania, separated by straits varying in width from 3 to 23 km 2 to 14 miles. The southeast side of. FOREWORD1. This analysis of the Battle of Midway, including the Aleutian campaign, was prepared by the Naval War College. It is based on information from both Allied and Japanese sources which is wider, more complete, and more up to date than that available to writers on this subject up to this time. Complete information from all sources was not available to the Naval War College. This is especially true concerning Japanese information. Orders appear to have been issued after the abortive Midway operation that all references to the defeat at Midway were to be deleted from war diaries and similar papers. Fortunately, however, all commands did not comply with this directive in its entirety, so that certain key information which should have been deleted was available for this analysis. For the above reasons new facts and circumstances may come to light from time to time which may changes some of the analyses produced herein. The Battle of Midway was one of the decisive naval battles of World War II. It was the first real test, following the Battle of the Coral Sea, of the lessons learned in that action, and it was the first test in a great fleet action of both Allied and Japanese strategical and tactical concepts, as well as of the combat ability of the various commanders. The pages of history have invariably revealed defects in command, aid it would have been astonishing had such defects not appeared in an action of this scope. As a result of battle lessons learned, and as quickly applied, the ability of the Navy to conduct warfare steadily improved. As time went on the lesson so often forgotten that the test of battle is the only test which proves the combat ability of Commanders was relearned. The ability or the lack of ability of the various Commanders in the art of war became apparent. Valor alone was shown to be insufficient, for valor is not an attribute of only one race, but is an attribute and a heritage of many races. The indispensable qualification for command, the art of war, was shown to be the ability in combat to apply the science of war to active military situations. The present senior officers of the Navy are well aware of the reasons for changes in established doctrines and in the development of new ones. But this cannot necessarily be said of the Commanders of the future, who very probably will be inexperienced in command in war. Finally, all comments and criticisms are designed to be constructive. By indicating what appear to be sound and unsound decisions, and the apparent reasons for arriving at them, it is hoped to provoke earnest thought among prospective commanders and thus to improve professional judgment in command. ICONFIDENTIAL TABLE OF CONTENTSPage. Introduction. 1 2. A Brief Narrative of the Battle of Midway. Chapter I THE GENERAL AREA The Strategic Area. Central Pacific. 5 6. Northern Pacific. The Weather. 7 Midway Area. Aleutians Area. 9 1. Chapter II JAPANESE ARRANGEMENTS Japanese Command Relations. Information Available to Japanese Commanders. Midway Phase. 12 1. Aleutians Phase. 14 1. Japanese Dispositions. Central Pacific. 16. Northern Pacific. Japanese Deployment Land and Tender Based Aircraft. Tasks Assigned. 18. Japanese Deployment Naval Forces. Mobile Force. 21 2. Main Force. 22. Midway Occupation Force. Northern Force. 23 2. The Second Mobile Task Group Attacks Dutch Harbor June 3rd. IICONFIDENTIALPage Other Groups 2. Submarine Force 2. Japanese Positions at 0. June 3rd 2. 6 2. Tasks Assigned 2. Mobile Force Composition 2. Main Force Composition 2. Midway Occupation Force Composition 3. Minesweeping Group 3. Northern Force Composition 3. Submarine Force Composition 3. Japanese Plan 3. 3 Midway Phase 3. Aleutian Phase 3. Chapter III AMERICAN ARRANGEMENTS American Command Relations 3. Information Available to the American Commander 4. Midway Phase 4. 1 4. Aleutians Phase 4. American Dispositions 4. Central Pacific 4. Northern Pacific 4. American Land and Tender Based Aircraft, Central Pacific 4. American Search and Reconnaissance, Central Pacific 4. Midway Searches 5. Johnston Island Searches 5. IIICONFIDENTIALPage TF 1. Searches 5. 1 5. Discussion of Searches 5. American Land and Tender Based Aircraft 5. Alaska Aleutian Area 5. American Search and Reconnaissance, Aleutian Area 6. Allied Deployment Naval Forces 6. Carrier Task Forces, TF 1. Task Force 8 6. 3 6. Task Force 1 6. 5 6. Task Force 7 6. 6 6. American Positions at 0. June 3rd 6. 8 Tasks Assigned 6. Striking Force Composition 6. Task Force 8 7. 0Task Force 1 7. Task Force 7 7. 1American Plan 7. Midway Phase 7. 1 7. Aleutian Phase 7. General Summary 7. Chapter IV PRELIMINARY OPERATIONS Japanese Operations, 0. June 3rd 7. 6 7. American Operations, 0. June 3rd 7. 8 8. IVCONFIDENTIALPage. Chapter V BATTLE OF MIDWAY Forces Engaged 8. Strength and Weakness Factors 8. Japanese Operations During June 4th 8. Mobile Force Attacks Midway 8. Mobile Force Undergoes Air Attack 8. Mobile Force Recovers Air Group 9. Mobile Force Attacked by Carrier Air Groups 9. HIRYU Attacks YORKTOWN 9. Second Fleet Moves to Reinforce Mobile Force 9. Commander Mobile Force Learns Striking Force Composition 9. Cin. C Combined Fleet Postpones Occupation 9. HIRYU Launches Second Air Attack 9. HIRYU Undergoes Air Attack 1. Cin. C Combined Fleet Directs Attack Against Striking Force. Japanese Plan for Night Action 1. Operations of Main Force 1. Operations of Midway Occupation Force 1. Commander Second Fleet Plans Night Action 1. Transport Group Operations 1. Close Screen Operations 1. Seaplane Group Operations 1. Minesweeping Group 1. Close Support Group Operations 1. Submarine Employment 1. Operations at Midway 0. June 4th 1. 09 1. Navy Torpedo Planes Attack Carriers 1. VCONFIDENTIALPage Army Torpedo Planes Attack 1. Dive Bombers Attack 1. B 1. 7s Attack 1. Japanese Air Attack on Midway 1. Operations at Midway 0. June 4th 1. 16 CNAS Midway Re estimates Situation 1. B 1. 7s Attack Burning Carriers 1. Dive Bombers Attempt Night Attack 1. PT Boats Depart to Attack Japanese Carriers 1. The Striking Force Moves to Attack Position, June 4th 1. The Striking Force Launches Attack Groups Against Japanese Mobile Force 1. HORNET Air Group Attacks 1. ENTERPRISE Air Group Attacks 1. YORKTOWN Air Group Attacks 1. YORKTOWN Undergoes First Air Attack 1. YORKTOWN Again Attacked 1. YORKTOWN Abandons Ship 1. TF 1. 6 Attacks HIRYU 1. CTF 1. 7 Abandons YORKTOWN 1. TF 1. 7 Closes TF 1. TF 1. 6 Decides to Retire to the East 1. Submarines American During June 4th 1. Task Force 1. 1 1. Task Force 1 1. 47. VICONFIDENTIALPage Japanese Operations During June 5th 1. Combined Fleet Advances for Night Action 1. Cin. C Combined Fleet Orders Retirement 1. AKAGI and HIRYU Sink 1. Cin. C Combined Fleet Re estimates the Situation 1. Close Support Group Encounters TAMBOR 1. Transport Group Continues Retirement 1. Submarines 1. 55 1. Striking Force Operations During June 5th 1. TF 1. 6 Operations During Night 4th 5th June 1. TF 1. 6 Pursues the Enemy 1. HORNET Air Group Attacks TANIKAZE 1. ENTERPRISE Air Group Attacks TANIKAZE 1. CTF 1. 7 Retires 1. Tug VIREO tows YORKTOWN 1. Operations at Midway During June 5th 1. I 1. 68 Attacks Midway 1. Dive Bombers Attack Close Support Group 1. B 1. 7s Attack Close Support Group 1. B 1. 7s Attack TANIKAZE 1. Submarine Operations American 1. TF 1. 1 Continues to Pearl Harbor 1. TF 1 Sorties from San Francisco 1. Japanese Operations During June 6th 1. MOGAMI and MIKUMA Attacked 1. VIICONFIDENTIALPage Cin. C Plans for Action 1. Base Air Force Reinforces Wake Island 1. Transport Group Continues Westward 1. I 1. 68 Torpedoes YORKTOWN 1. Striking Force Operations During June 6th 1. TF 1. 6 Attacks MOGAMI Group 1. TF 1. 6 Retires to Fuel 1. TF 1. 7 Continues Salvage Operations 1. YORKTOWN Abandoned Second Time 1. Operations at Midway, June 6th 1. Submarine Force Operations, June 6th 1. TG 1. 1. 1 Arrives at Pearl Harbor 1. TF 1 Operates off San Francisco 1. Chapter VI POST BATTLE OPERATIONS Japanese Operations, June 7th 1. Cin. C Combined Fleet Prepares for Future Action 1. Aleutian Late Support Group Formed 1. Song of Myself. Wont you help support Day. Poems 1. 81. 9 1. I celebrate myself, and sing myself. And what I assume you shall assume. For every atom belonging to me as good belongs to you. I loafe and invite my soul. I lean and loafe at my ease observing a spear of summer grass. My tongue, every atom of my blood, formd from this soil, this air. Born here of parents born here from parents the same, and their. I, now thirty seven years old in perfect health begin. Adobe Captivate Free Trial Limitations Of A Study DesignHoping to cease not till death. Creeds and schools in abeyance. Retiring back a while sufficed at what they are, but never forgotten. I harbor for good or bad, I permit to speak at every hazard. Nature without check with original energy. Houses and rooms are full of perfumes, the shelves are crowded with. Adobe Captivate Free Trial Limitations Of A Study MeaningI breathe the fragrance myself and know it and like it. The distillation would intoxicate me also, but I shall not let it. The atmosphere is not a perfume, it has no taste of the. It is for my mouth forever, I am in love with it. I will go to the bank by the wood and become undisguised and naked. I am mad for it to be in contact with me. The smoke of my own breath. Echoes, ripples, buzzd whispers, love root, silk thread, crotch and vine. My respiration and inspiration, the beating of my heart, the passing. The sniff of green leaves and dry leaves, and of the shore and. The sound of the belchd words of my voice loosd to the eddies of. A few light kisses, a few embraces, a reaching around of arms. The play of shine and shade on the trees as the supple boughs wag. The delight alone or in the rush of the streets, or along the fields. Learn software, creative, and business skills to achieve your personal and professional goals. Join today to get access to thousands of courses. Here is the first half of the English to Simple English dictionary lispmit der Zunge anstoen Abombatomic bomb, U235 E ASCII A41, J4A, K4B. The feeling of health, the full noon trill, the song of me rising. Have you reckond a thousand acres much Have you practisd so long to learn to read Have you felt so proud to get at the meaning of poemsStop this day and night with me and you shall possess the origin of. You shall possess the good of the earth and sun, there are millions. You shall no longer take things at second or third hand, nor look through. You shall not look through my eyes either, nor take things from me. You shall listen to all sides and filter them from your self. I have heard what the talkers were talking, the talk of the. But I do not talk of the beginning or the end. There was never any more inception than there is now. Nor any more youth or age than there is now. And will never be any more perfection than there is now. Nor any more heaven or hell than there is now. Urge and urge and urge. Always the procreant urge of the world. Out of the dimness opposite equals advance, always substance and. Always a knit of identity, always distinction, always a breed of life. To elaborate is no avail, learnd and unlearnd feel that it is so. Sure as the most certain sure, plumb in the uprights, well. Stout as a horse, affectionate, haughty, electrical. I and this mystery here we stand. Clear and sweet is my soul, and clear and sweet is all that is not my soul. Lack one lacks both, and the unseen is proved by the seen. Till that becomes unseen and receives proof in its turn. Showing the best and dividing it from the worst age vexes age. Knowing the perfect fitness and equanimity of things, while they. I am silent, and go bathe and admire myself. Welcome is every organ and attribute of me, and of any man hearty and clean. Not an inch nor a particle of an inch is vile, and none shall be. I am satisfied I see, dance, laugh, sing. As the hugging and loving bed fellow sleeps at my side through the night. Leaving me baskets coverd with white towels swelling the house with. Shall I postpone my acceptation and realization and scream at my eyes. That they turn from gazing after and down the road. And forthwith cipher and show me to a cent. Exactly the value of one and exactly the value of two, and which is ahead Trippers and askers surround me. People I meet, the effect upon me of my early life or the ward and. I live in, or the nation. The latest dates, discoveries, inventions, societies, authors old and new. My dinner, dress, associates, looks, compliments, dues. The real or fancied indifference of some man or woman I love. The sickness of one of my folks or of myself, or ill doing or loss. Battles, the horrors of fratricidal war, the fever of doubtful news. These come to me days and nights and go from me again. But they are not the Me myself. Apart from the pulling and hauling stands what I am. Stands amused, complacent, compassionating, idle, unitary. Looks down, is erect, or bends an arm on an impalpable certain rest. Looking with side curved head curious what will come next. Both in and out of the game and watching and wondering at it. Backward I see in my own days where I sweated through fog with. I have no mockings or arguments, I witness and wait. I believe in you my soul, the other I am must not abase itself to you. And you must not be abased to the other. Loafe with me on the grass, loose the stop from your throat. Not words, not music or rhyme I want, not custom or lecture, not. Only the lull I like, the hum of your valved voice. I mind how once we lay such a transparent summer morning. How you settled your head athwart my hips and gently turnd over upon me. And parted the shirt from my bosom bone, and plunged your tongue. And reachd till you felt my beard, and reachd till you held my feet. Swiftly arose and spread around me the peace and knowledge that pass. And I know that the hand of God is the promise of my own. And I know that the spirit of God is the brother of my own. And that all the men ever born are also my brothers, and the women. And that a kelson of the creation is love. And limitless are leaves stiff or drooping in the fields. And brown ants in the little wells beneath them. And mossy scabs of the worm fence, heapd stones, elder, mullein and. A child said What is the grass How could I answer the child I do not know what it is any more than he. I guess it must be the flag of my disposition, out of hopeful green. Or I guess it is the handkerchief of the Lord. A scented gift and remembrancer designedly dropt. Bearing the owners name someway in the corners, that we may see. Whose Or I guess the grass is itself a child, the produced babe of the vegetation. Or I guess it is a uniform hieroglyphic. And it means, Sprouting alike in broad zones and narrow zones. Growing among black folks as among white. Kanuck, Tuckahoe, Congressman, Cuff, I give them the same, I. And now it seems to me the beautiful uncut hair of graves. Tenderly will I use you curling grass. It may be you transpire from the breasts of young men. It may be if I had known them I would have loved them. It may be you are from old people, or from offspring taken soon out. And here you are the mothers laps. This grass is very dark to be from the white heads of old mothers. Darker than the colorless beards of old men. Dark to come from under the faint red roofs of mouths. O I perceive after all so many uttering tongues. And I perceive they do not come from the roofs of mouths for nothing. I wish I could translate the hints about the dead young men and women. And the hints about old men and mothers, and the offspring taken. What do you think has become of the young and old men And what do you think has become of the women and children They are alive and well somewhere. The smallest sprout shows there is really no death. And if ever there was it led forward life, and does not wait at the. And ceasd the moment life appeard. All goes onward and outward, nothing collapses. And to die is different from what any one supposed, and luckier. Has any one supposed it lucky to be born I hasten to inform him or her it is just as lucky to die, and I know it. I pass death with the dying and birth with the new washd babe, and. And peruse manifold objects, no two alike and every one good. The earth good and the stars good, and their adjuncts all good. I am not an earth nor an adjunct of an earth. I am the mate and companion of people, all just as immortal and. They do not know how immortal, but I know. Every kind for itself and its own, for me mine male and female. For me those that have been boys and that love women. For me the man that is proud and feels how it stings to be slighted. For me the sweet heart and the old maid, for me mothers and the. For me lips that have smiled, eyes that have shed tears. For me children and the begetters of children. Undrape you are not guilty to me, nor stale nor discarded. I see through the broadcloth and gingham whether or no. And am around, tenacious, acquisitive, tireless, and cannot be shaken away. Free Countdown Timer is a free, fullfeatured and userfriendly countdown timer for Windows. Free Download Manager is a best choice for Windows and Mac users. It can download and organize files, torrents and video in fast mode. Free Countdown Timer for Windows. A free, full featured and lightweight countdown timer for Windows. Free Countdown Timer is freeware. This program allows you to set as many countdown timers as you want. Countdown timer tracks the amount of time till the specified event. You can fully concentrate on the task at hand while waiting for a future task to be ready for action. The timer reminds you about event by playing your favorite music and showing a notification message. 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Song of Myself. Wont you help support Day. Poems 1. 81. 9 1. I celebrate myself, and sing myself. And what I assume you shall assume. For every atom belonging to me as good belongs to you. I loafe and invite my soul. I lean and loafe at my ease observing a spear of summer grass. My tongue, every atom of my blood, formd from this soil, this air. Born here of parents born here from parents the same, and their. I, now thirty seven years old in perfect health begin. Hoping to cease not till death. Creeds and schools in abeyance. Retiring back a while sufficed at what they are, but never forgotten. I harbor for good or bad, I permit to speak at every hazard. Nature without check with original energy. Houses and rooms are full of perfumes, the shelves are crowded with. I breathe the fragrance myself and know it and like it. The distillation would intoxicate me also, but I shall not let it. The atmosphere is not a perfume, it has no taste of the. It is for my mouth forever, I am in love with it. I will go to the bank by the wood and become undisguised and naked. I am mad for it to be in contact with me. No one wants to buy a 500 hobby drone only to discover theyre a bad pilot, especially considering how one bad twist or crash can leave your investment in pieces. The smoke of my own breath. Echoes, ripples, buzzd whispers, love root, silk thread, crotch and vine. My respiration and inspiration, the beating of my heart, the passing. The sniff of green leaves and dry leaves, and of the shore and. The sound of the belchd words of my voice loosd to the eddies of. A few light kisses, a few embraces, a reaching around of arms. The play of shine and shade on the trees as the supple boughs wag. The delight alone or in the rush of the streets, or along the fields. The feeling of health, the full noon trill, the song of me rising. Have you reckond a thousand acres much Have you practisd so long to learn to read Have you felt so proud to get at the meaning of poems Stop this day and night with me and you shall possess the origin of. You shall possess the good of the earth and sun, there are millions. You shall no longer take things at second or third hand, nor look through. You shall not look through my eyes either, nor take things from me. You shall listen to all sides and filter them from your self. I have heard what the talkers were talking, the talk of the. But I do not talk of the beginning or the end. There was never any more inception than there is now. Nor any more youth or age than there is now. And will never be any more perfection than there is now. Nor any more heaven or hell than there is now. Urge and urge and urge. Always the procreant urge of the world. Out of the dimness opposite equals advance, always substance and. Always a knit of identity, always distinction, always a breed of life. To elaborate is no avail, learnd and unlearnd feel that it is so. Sure as the most certain sure, plumb in the uprights, well. Stout as a horse, affectionate, haughty, electrical. I and this mystery here we stand. Clear and sweet is my soul, and clear and sweet is all that is not my soul. Lack one lacks both, and the unseen is proved by the seen. Till that becomes unseen and receives proof in its turn. Showing the best and dividing it from the worst age vexes age. Knowing the perfect fitness and equanimity of things, while they. I am silent, and go bathe and admire myself. Welcome is every organ and attribute of me, and of any man hearty and clean. Not an inch nor a particle of an inch is vile, and none shall be. I am satisfied I see, dance, laugh, sing. As the hugging and loving bed fellow sleeps at my side through the night. Leaving me baskets coverd with white towels swelling the house with. Shall I postpone my acceptation and realization and scream at my eyes. That they turn from gazing after and down the road. And forthwith cipher and show me to a cent. Exactly the value of one and exactly the value of two, and which is ahead Trippers and askers surround me. People I meet, the effect upon me of my early life or the ward and. I live in, or the nation. The latest dates, discoveries, inventions, societies, authors old and new. My dinner, dress, associates, looks, compliments, dues. The real or fancied indifference of some man or woman I love. The sickness of one of my folks or of myself, or ill doing or loss. Battles, the horrors of fratricidal war, the fever of doubtful news. These come to me days and nights and go from me again. But they are not the Me myself. Apart from the pulling and hauling stands what I am. Stands amused, complacent, compassionating, idle, unitary. Looks down, is erect, or bends an arm on an impalpable certain rest. Looking with side curved head curious what will come next. Both in and out of the game and watching and wondering at it. Backward I see in my own days where I sweated through fog with. I have no mockings or arguments, I witness and wait. I believe in you my soul, the other I am must not abase itself to you. And you must not be abased to the other. Loafe with me on the grass, loose the stop from your throat. Not words, not music or rhyme I want, not custom or lecture, not. Only the lull I like, the hum of your valved voice. I mind how once we lay such a transparent summer morning. How you settled your head athwart my hips and gently turnd over upon me. And parted the shirt from my bosom bone, and plunged your tongue. And reachd till you felt my beard, and reachd till you held my feet. Swiftly arose and spread around me the peace and knowledge that pass. And I know that the hand of God is the promise of my own. And I know that the spirit of God is the brother of my own. And that all the men ever born are also my brothers, and the women. And that a kelson of the creation is love. And limitless are leaves stiff or drooping in the fields. And brown ants in the little wells beneath them. And mossy scabs of the worm fence, heapd stones, elder, mullein and. A child said What is the grassHow could I answer the child I do not know what it is any more than he. I guess it must be the flag of my disposition, out of hopeful green. Or I guess it is the handkerchief of the Lord. A scented gift and remembrancer designedly dropt. Bearing the owners name someway in the corners, that we may see. Whose Or I guess the grass is itself a child, the produced babe of the vegetation. Or I guess it is a uniform hieroglyphic. And it means, Sprouting alike in broad zones and narrow zones. Growing among black folks as among white. Kanuck, Tuckahoe, Congressman, Cuff, I give them the same, I. And now it seems to me the beautiful uncut hair of graves. Tenderly will I use you curling grass. It may be you transpire from the breasts of young men. It may be if I had known them I would have loved them. It may be you are from old people, or from offspring taken soon out. And here you are the mothers laps. This grass is very dark to be from the white heads of old mothers. Darker than the colorless beards of old men. Dark to come from under the faint red roofs of mouths. O I perceive after all so many uttering tongues. And I perceive they do not come from the roofs of mouths for nothing. I wish I could translate the hints about the dead young men and women. And the hints about old men and mothers, and the offspring taken. What do you think has become of the young and old men And what do you think has become of the women and childrenThey are alive and well somewhere. The smallest sprout shows there is really no death. And if ever there was it led forward life, and does not wait at the. And ceasd the moment life appeard. All goes onward and outward, nothing collapses. And to die is different from what any one supposed, and luckier. Has any one supposed it lucky to be born I hasten to inform him or her it is just as lucky to die, and I know it. I pass death with the dying and birth with the new washd babe, and. And peruse manifold objects, no two alike and every one good. The earth good and the stars good, and their adjuncts all good. I am not an earth nor an adjunct of an earth. I am the mate and companion of people, all just as immortal and. They do not know how immortal, but I know. Every kind for itself and its own, for me mine male and female. For me those that have been boys and that love women. For me the man that is proud and feels how it stings to be slighted. For me the sweet heart and the old maid, for me mothers and the. For me lips that have smiled, eyes that have shed tears. For me children and the begetters of children. Undrape you are not guilty to me, nor stale nor discarded. I see through the broadcloth and gingham whether or no. 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Mengukur Kinerja Audit Internal Siapa mengawasi pengawas Ini sebuah pertanyaan berputar dilematis yang barangkali tidak mudah berakhir.Sebagai lembaga pengawas di suatu organisasi, audit internal tidak luput dari pertanyaan tersebut.Siapa yang mengaudit aktivitas audit internal Anda Self assessment review Atau, ada pihak independen yang disewa untuk mengevaluasi kinerja aktivitas audit internal Anda Atau, malah aktivitas audit internal Anda tak tersentuh, terhindar dari pertanyaan di atas Sesuai rumpun standar 1.Objective+Materi+kuliah+Hari+ini+:+Buku+yang+dipergunakan+:.jpg' alt='Materi Kuliah Teknik Riset Operasional Download Google' title='Materi Kuliah Teknik Riset Operasional Download Google' />Aktivitas Audit Internal harus menerapkan program pemastian kualitas dan peningkatan QAIP Quality Assurance and Improvement Program.Secara umum program tersebut dilakukan untuk memastikan beberapa hal pokok, yaitu Kesesuaian aktivitas audit internal dengan kode etik, definisi, dan standar audit internal yang berlaku umum.Efisiensi dan efektivitas aktivitas audit internal.Mengidentifikasi peluang peluang untuk perbaikan dan peningkatan.Di dalam standar QAIP tersebut juga diatur bagaimana dan siapa yang melakukan penilaian terhadap Aktivitas Audit Internal.Program tersebut dilakukan melalui review internal dan review eksternal.Review internal dilakukan secara terus menerus sebagai bagian yang terintegrasi dengan proses manajemen Aktivitas Audit Internal.Siapa mengawasi pengawas Ini sebuah pertanyaan berputar dilematis yang barangkali tidak mudah berakhir.Sebagai lembaga pengawas di suatu organisasi, audit.Selain itu review internal juga dilakukan secara berkala, baik oleh personil di dalam Aktivitas Audit Internal sendiri atau personil lainnya di dalam organisasi yang menguasai kerangka profesional praktik audit internal.Sedangkan review eksternal dilakukan sekurang kurangnya sekali dalam lima tahun oleh pihak pihak independen di luar organisasi dengan kompetensi dan prosedur yang diatur oleh kerangka profesional praktik audit internal.Pertanyaan berikutnya adalah, bagaimana mengukur hal hal tersebut.Mengukur kesesuaian dengan dengan kode etik, definisi, dan standar audit internal relatif lebih mudah dilakukan dengan membandingkan aktivitas audit internal terhadap kode etik, definisi, dan standar audit internal yang telah diterbitkan oleh The Institute of Internal Auditors.Sedangkan untuk mengukur efisiensi dan efektivitas operasional terlebih dahulu diperlukan penentuan kerangka pengukuran kinerja audit internal.Untuk menetapkan ukuran kinerja yang efektif, Kepala Eksekutif Audit harus terlebih dahulu mengidentifikasi aspek aspek dalam kinerja audit internal yang kritikal.Salah satu cara yang sering digunakan di antaranya adalah kerangka yang diadaptasi dari pemikiran Kaplan dan Norton, Balanced Scorecard, yang menyarankan aspek pengukuran kinerja audit internal ke dalam perspektif Inovasi dan pembelajaran, untuk menjawab pertanyaan apakah audit internal mampu berkelanjutan dan menciptakan value.Proses Audit Internal, untuk menjawab pertanyaan pada bidang apa audit internal memiliki keahlian.ManajemenAuditee, adaptasi perspektif pelanggan, yaitu untuk menjawab pertanyaan bagaimana customer memandang audit internal.BoardKomite Audit, adaptasi dari perspektif keuangan, untuk menjawab pertanyaan bagaimana audit internal memandang stakeholders.Ke empat perspektif tersebut saling berhubungan dalam hubungan sebab akibat dari bawah ke atas.Inovasi dan pembelajaran merupakan proses terus menerus di dalam aktivitas audit internal yang memungkinkan aktivitas audit internal bisa menjalankan proses audit internal dengan semakin baik dari hari ke hari.Dengan proses audit internal yang semakin baik, diharapkan kepuasan manajemenauditee juga akan semakin meningkat.Dan pada akhirnya manajemen puncak sebagai pengemban utama misi organisasi juga akan merasakan kepuasan yang semakin meningkat atas layanan aktivitas audit internal.Dengan menggunakan kerangka seperti ini, bila alur tersebut dibalik secara top down, juga akan tampak garis merah bagaimana visi dan misi organisasi harus diterjemahkan ke dalam strategi operasional oleh manajemen.Selanjutnya strategi organisasi tersebut harus didukung oleh strategi aktivitas audit internal.Untuk mendukung strategi aktivitas audit internal dalam mendukung pencapaian misi organisasi tersebut, maka proses internal di dalam aktivitas audit internal harus senantiasa ditingkatkan dengan memberdayakan sumber daya dengan pembelajaran terus menerus dan selalu mencari inovasi baru.Dengan demikian akan tampak alignment antara misi perusahaan hingga ke sumber daya aktivitas audit internal.Selanjutnya keempat perspektif tersebut diturunkan lagi dalam indikator indikator kinerja kunci KPI Key Performance Indicators yang contoh contohnya dapat dilihat sebagaimana gambar berikut ini Sebagaimana terlihat pada contoh di atas, tidak semua indikator bisa dengan mudah dibuat dalam pengukuran kuantitatif.Jumlah jam training, persentase realisasi penugasan, jumlah temuan berulang, persentase rekomendasi yang diiplementasikan, dan semacamnya merupakan indikator yang mudah diukur.Issuu is a digital publishing platform that makes it simple to publish magazines, catalogs, newspapers, books, and more online.Easily share your publications and get.Namun indikator yang menunjukkan tingkat persepsi yang bersifat kualitatif seperti kepuasan manajemenauditee dan Komite Audit, memerlukan teknik lebih lanjut agar dapat diukur dan diperbandingkan dari waktu waktu.Teknik yang sering digunakan misalnya dengan skala ordinal dan atau statistik nonparametrik.Fundamentalof-Business---Marketing-Research.jpg' alt='Materi Kuliah Teknik Riset Operasional Download Google' title='Materi Kuliah Teknik Riset Operasional Download Google' />Tentu saja, tidak ada satu alat ukur yang akan berlaku sama untuk setiap organisasi.Aktivitas audit internal di satu organisasi dapat berbeda dengan organisasi yang lain dalam struktur, proses, ukuran, jumlah staf, tools dan teknik yang digunakan, budaya organisasi, dan lain lainnya.Hack And Slash Wow Rogue Stats .Perbedaan perbedaan tersebut dapat menyebabkan satu indikator bisa berlaku di satu organisasi namun tidak bisa berlaku di organisasi yang lain.Namun, betapapun bervariasinya aktivitas audit internal dan teknik yang digunakan, pengukuran kinerja di mana mana satu pada tujuan yaitu peningkatan kualitas.Peningkatan kualitas ditunjukkan dengan kesesuaian operasional aktivitas audit internal terhadap kerangka praktik profesi, berjalan secara efektif dan efisien, serta senantiasa mengarah ke perbaikan dan peningkatan dalam mendukung pencapaian misi organisasi.Bagaimana dengan pengukuran di organisasi Anda sendiriReferensi The IIA, Practice Advisory 1.Kaplan, Robert S.David P.Norton. 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