Management Integrity on Audit Planning and Evidence Essay Example

Management Integrity on Audit Planning and Evidence Essay Example Management Integrity on Audit Planning and Evidence Essay Management Integrity on Audit Planning and Evidence Essay Review on the Impact of Management Integrity on Audit Planning and Evidence This research is done to assess the correlation between management integrity and ARM, audit planning and misstatement detection, which leads to analysis of the impact of management integrity information on audit conduct. Motivation Some cases of failures such as Enron and Sardines-Solely have led public in general requiring auditors to be more careful in conducting their audit tasks, especially in terms of audited companies Internal controls. The basic of these internal controls Is built by Its management Integrity. By knowing the management integrity, It Is expected that auditors will be more aware In planning their audit which will affect the quality of their audit results as management Integrity may affect the credibility of the source and evidence. Prior Studies The underpinning theory suggests that there is a link between risk assessment and the way auditors planning their tasks. Previous literature which mostly based on questionnaire shows that auditors rely more on prior year error in their overall risk assessment than on a specific evaluation of management Integrity. It failed to provide good evidence regarding the correlation between risk evaluation and audit related Judgments. Hypothesis Management integrity has negative correlation to risk of material misstatement (ARM), which will affect the audit planning and source of evidence. Management integrity has negative correlation to persuasiveness, timing, and extent (PETE). There is a significant negative correlation between management integrity and the detection of material misstatements. Method From 78 random samples, only 60 clients provided management Integrity assessment. The authors did the research based on audit working papers In field setting, within focus on the transactions related to revenue such as cash, account receivables, Ana sales. I en researchers uses data cooing Ana employed ten audit risk model to connect management assessment integrity to risk of material misstatement (ARM) then ARM assessment to choice and scope of audit procedure. Results Clients who were assessed as having high levels of integrity had lower preliminary assessments. However, error in previous years is a better indicator of how risk is assessed and how audits are planned. This evidence suggests that when the client trustworthiness is doubted, the auditors will seek outside information about the financial statements instead of detailed examination of client supplied evidence. Another suggestion is that auditors seek much more persuasive evidence than is indicated by revised audit risk assessments. The result of the examination of the direct link between risk management integrity and the discovery of misstatement suggests that management integrity is associated with the uncovering of misstatement in the current year. Variation in management integrity assessment appears to be related to both audit planning and audit outcomes in a systematic way. However, although, cases of low management integrity are often eliminated during the client acceptance phase, clients with a spectrum of management integrity are still taken on. Therefore, the audit process needs to be able to handle a range of levels of management trustworthiness. Practical Implications One of the positive things from this research paper is that the researchers did the examination based on field setting and audit working papers rather than questionnaire like most prior researchers did. This means the quality of the response would be better as it is based on the real evidence rather than opinions of auditors which were probably scaled or ranked by the researchers before. Scaling, ranking, or vying some choices in the questionnaire would limit the real opinions of the auditors. Furthermore, the authors also put industry and public indicators or variables into their formulas. This means the authors realist that they need to consider other factors which may affect the risk of the audited company, the management integrity, or the culture of the company. Limitations The research was done based on random data from four big accounting firms. There is no further explanation of how random the sample being chosen; whether the researches differentiate the data based on the clients industry or merely random. Moreover, it is questionable whether 54 random samples can really represent hundreds or even thousands of clients. We assume that the clients of the big accounting firms would be big companies as well regarding to the audit fee. Therefore, the results might be different if the data was taken from smaller audit/ accounting Tells or smaller audited companies. I en Iterance newer does not mean the correlation between MI and audit planning, PETE, and misstatements detection will be positive; instead, it merely means that the indicator number of the correlation might change. Moreover, the authors pointed out that the clients of Big 4 audit firms ere dominantly technology oriented, which means an industry with a higher than normal rate of fraud. Therefore, the procedures may differ from those used in other industries. Because of the nature of the data, the authors were unable to identify individual auditors and to communicate the types of Board of directors were involved or what management and ownership relationships exited in the firms being audited. However, it should be noted that despite the results are generally acceptable in the real world, yet an exception might happen when the auditor has similar interest with he management or other parts of the audited company, meaning that the independence of the auditors would be questioned.

Hire a Copywriter and Learn How to Be a Good Manager for Your Future

Hire a Copywriter and Learn How to Be a Good Manager for Your Future Hire a Copywriter and Learn How to Be a Good Manager for Your Future College is full of experiences and opportunities to learn, but the lessons and knowledge gained from first hand experience applies most readily to real life situations you will encounter in the future. When you enter the workforce you may find that your degree will get your foot in the door, but once you are there, your experiences from real life, and the on the job training you receive will be your true teachers. In you professional career, degrees won’t matter as much as results will and showing your employers your degree will mean very little when compared to showing them your performance. Experience Counts One way students can gain real life experience with a wide range of applications, is by managing employees or managing projects. Most college students quickly learn that college is full of projects, but few see those projects and papers as opportunity to gain management skills. But this is precisely what they are, and those students who take on the task with a mindset to learn management will gain the most from these experiences. Many college students understandably view projects and papers as a means to learn more about the subject matter they are studying in or majoring in. But if the student can see these as an opportunity to learn management skills, they will optimize their learning. A team project in college may take people management skills, leadership skills, as a team needs a leader to run well, presentation skills, if the team must present, writing skills for material handed in or presented, technical skills and more. These skills are above and beyond the subject matter being learned by he student. Skills Gained from Paper Writing If a student has an important paper due, this can be viewed as a project during which a great deal of management experience can be gained. You may improve time management and organizational skills as well. Skills Gained by Managing a Freelancer for Your Project One skill you may not have thought of is the management experience you can gain by hiring a freelancer to assist with your paper. Managing a freelancer requires communication skills, as you must convey your vision of the paper to them, insure they understand the vision, and communicate expectations for deadline, writing style, subject and other details. Hiring a freelancer is similar to having a remote, temporary employee. Since they are working for you, you must direct their activities as it relates to your paper or project. You must manage time to ensure deadlines for the paper are being met, so it will be finished by the due date. You must review content and give feedback when necessary. One of the greatest management skills one can obtain is the ability to motivate their employees and give feedback in such a way that they get the performance they need. If you have positive feedback for an employee you should give that to them, and if possible, give the praise publicly. This is extremely motivating and will help you as a manager to continue getting the performance you need. If you have negative feedback, or perhaps have something that needs to be changed, you of course need to give that feedback. The way you give the feedback is very important: it must be done tactfully, clarifying expectations, and if necessary, taking responsibility for unclear communication with the employee. Clearly, you are attending university to be educated on the subject matter of your chosen major, but don’t miss out on all of the periphery experience to be attained there. At our company you can hire an academic expert for writing a custom paper of any complexity, in more than 50 disciplines.

Nursing Image Essay Example | Topics and Well Written Essays - 1500 words

Nursing Image - Essay Example Dorothea Lynde Dix (1802-1887) made a significant contribution to the state of mental health in the United States during the period starting late 19th Century. She is remembered for pioneering mental assylums in the United States. Dorothea Dix is regarded as a â€Å"voice for the mad†. Her contribution to the improvement of the lives of the mentally ill people in the United States cannot be compared to that of any other person in the history of nursing. Mental health is an important aspect of nursing, thus all mentally-ill patients deserve good nursing and care, just as other patients. According to Parry (2006), evidence shows that Dorothea might have been a victim of neglect from her parents, thus this might have influenced her to advocate for the well-being of mentally ill people in society, who were equally neglected at most times.In the year 1841, Dorothea Dix volunteered her time and knowledge to the East Cambridge jail, where she held one hour of devotion with female inm ates in that jail. While on this mission, Dorothea Dix realized that those inmates that were mentally-ill were living in poor conditions. For instance, these were chained in filthy and cold cells. Dorothea therefore, after making this observation, was committed to ensuring that the mentally-ill inmates lived in good conditions, and not the one she had witnessed. Most inmates have no power over their health, as while in prison, they cannot control the circumstances surrounding their health, such as the quality of the cells, among other aspects.

Discussing the key points of the movie Essay Example | Topics and Well Written Essays - 500 words

Discussing the key points of the movie - Essay Example The main point of this movie is about doing a favor for someone and then expecting that good deed to be paid forward. Unconsciously, Trevor’s act of kindness was paid forward to many people. It was a cycle and an act of kindness which was unbroken, reaching people he did not know and who did not know him. But indeed, it started with his act of kindness. One of the other main points which have to be considered for this movie is the bravery which Trevor took on in his act of kindness. His good deed could have been scoffed and rejected by other people. This was a risk he took when he paid the favor forward, but he took the risk anyway. He was resolute in his belief that his good deed would merit more good deeds from other people; and this braveness and firm resolution became infectious, and was able to transcend his simple act of kindness. Another important point of the story is that people are basically good and kind. All that is needed perhaps is a trigger for this kindness to emerge. The trigger was Trevor. Even if people were most likely scoffing at his plans and his acts of kindness, deep inside, they probably also wanted to see how their own acts of kindness would affect other people. This goodness can emerge when people are also brave enough to pay a favor forward. A single act of resolute braveness can change a person’s mindset. It can transform him from a cynical person to one who is more inclined to believe in people’s basic goodness. These various points resonate in society today, in the sense that, it is also difficult and seemingly unimaginable for people to extend acts of kindness to other people. There is a certain cynicism among people about paying a favor forward or even basically doing a simple act of kindness. Some find it corny, others immediately ask what is in it for them, and others ask what the act of kindness would cost them in the future. It is with these cynical beliefs which make it also difficult to

Expert Systems In Health Care :: essays research papers

A case referring to the beneficial use of the expert systems in the health sector was the attempt of the LDS Hospital in Salt Lake city,Utah to build “ the most complex artificial intelligence system ever created'; according to the words of DR David Classen.Its name was AIC or “Antibiotic Computer Consultant'; and it was part of HELP(Health Evaluation through Logical Processing), which was LDS’s hospital information system. The latter was existed, before the implementation of the Expert System. The role of AIC was to help doctors determine proper antibiotic treatment for specific patients.Achieving the specific purpose,the Expert System followed the above stages: 1) The doctor turned to the system with information on the infection type and site, and also identified the patient to the computer. 2) The system determined the pathogens, which are likely to have caused the infection. 3) The software examined the patient’s medical records( through the HELP information system) and searched for similar cases nationwide. 4) Finally, it displayed the five most likely antibiotic regimens to be effective and the cost of the prescription for each one. Altough,the system was extremely rewarding and expanded to include other cases involving antibiotics, some criticisms were made against it. It was stated that the system was unwieldy and that physicians had to enter much information, which was useless. Of course, the best answer came straightly from the physicians, who highlighted many important benefits of the AIC. The 88% of them believed that the use of AIC was very simple and they would recommend it to other colleagues. Another 85% stated that the program improved their selection of antibiotics, and 81% agreed that it enhanced patient care. Concerning its usability, doctors access into the system 3 times a day.

Assessment Project Essay

There are 3 main types of assessment initial, summative & formative. Initial assessments aim is to create a profile of the learner this can be achieved informally by setting questions relating to the learners previous knowledge skills & experience relating to the subject area, or by asking the learner why they have enrolled on the course & what they wish to achieve from it. The more formal method of completing an initial assessment known as a diagnostic assessment this will assist in identifying the learners capabilities, & what support will be needed to be offered to them for successful completion of the programme. On the course I teach which a level 1 chef’s diploma there is a skills test is carried out at the interview. The candidate is asked to cook off an omelette in order to assess his current levels of culinary skills. There are also diagnostic tests carried out relating to functional skills as these run alongside the diploma at various levels, to support the students. The tests allow the students to be placed in the appropriate set in order that they can improve these key skills alongside the diploma during their time at college. According to Petty. G. 2004 this is â€Å"closing the gap as it allows the programme to be moved nearer to the student†. Support tutors are also allocated to each class to assist those students with learning difficulties, for example I have several students in my class with dyslexia & literacy issues. An initial assessment could also be used to produce critical information that needs to go on the students profile at Shrewsbury we are aware of all students preferred learning styles VARKS, this assists us in lesson planning so we deliver our lessons according to the groups preferred learning styles. As the VARKS questionnaire will indicate your preference for taking in & putting out information in a learning context. The questionnaire only consists of 16 questions in order that those who complete the questionnaire are focused. Data produced from the questionnaire so far indicate that men’s preferred learning style is kinaesthetic where as the female learning style preference is reading & writing. As Wilson. l. 2009 states â€Å"many organisations are measured & funded on their success, therefore it is important the right learner is on the right course & receiving the right support. † A through initial assessment will allow this to happen which in the long term will benefit the learner & the education establishment. Formative assessment is assessment throughout the course. The aim of this is to provide feedback to the learner in order that the learner can improve their performance throughout the course in order that they can achieve the maximum grades. As Petty. G. 2004 states† for this to be effective the students should be given a medal which would be achieved by being given positive feedback about an area of their work. The mission is information about what needs improving this should be approached in a constructive manner a mission could be a target for the next piece of work or highlighting areas for improvement on the current piece of work. † Formative assessment which I carry out is by verbal questioning throughout the lesson, often using follow up questions to check the students have acquired knowledge & are not just providing the answers without the reasons behind them. I carry out a lot of questioning at the end of my sessions after I have summarised as well at the start of the next session to confirm the learning points from the last lecture. I also write & give out written tests at the end of the session. Some of these will be short answer questions in order for me to gauge the depth of knowledge the student has about the subject some will require brief explanations . For example explain why it is dangerous to hold hot food below 63 degrees C. I feedback marks to the students, this can also assist me if a majority of students have got the answer wrong I can check their understanding of this area & review my teaching in of this topic area to ensure improved learning takes place next time. The principles of assessment are described by Wilson. L. 2009 with the acronym â€Å"CADET. †Consistency is the first principle all assessments should be at a level standard. The assessments should also be accessible to the learners. Assessments should be detailed & cover all parts of the curriculum & not vary away from it. Learners should have also have earnt their qualifications therefore the qualification will have real meaning & be valid. Finally all those who take part in the process must fully understand it & the desired outcomes thus the process should be transparent. I am aware that short answer question verbal & written do not reveal the depth of the learners knowledge as according to Bloom â€Å"information or a fact can be recalled to mind however the learner will not be able to do anything with the information this is known as shallow learning. † Deep learning according to Bloom is â€Å"to apply the fact to different situations, & to be able to discuss & argue around the fact/ information. † In order to ensure the learning is of a deep nature once the fact has been established secondary questions stating why or can you explain that can be used, this will assist you in assessing the depth of the learners knowledge as a result of your teaching. The same applies to written questions rather than asking what colour fire extinguisher is used on an hot oil fire , which just reveals shallow knowledge it is better to ask â€Å"Why does a yellow fire extinguisher work on a deep fat fire ? †This will cause the learner to reveal his depth of knowledge. I use observation as a form of assessment when I supervise the students who work alongside me in the college refectory. I provide them with feedback at the end of their session. I have also issued them with customer service logs for them to self assess their own performance, they write down how they have handled customer complaints or how they went that extra mile for the customer. I sign these logs off at the end of each session with my comments against their own self assessment. I also use simulation to assess them, I will act as a customer asking for a healthy option or stating I cannot eat garlic do the foods on display contain any garlic, in order to check their product knowledge of what they are serving. At the end of each session in the refectory the students receive a written assessment of their performance from me which they maintain as evidence in their work file. The criterion that I base their performance on is based around the summative assessment that they have to complete as part of their course. I have issued all students with a copy of these criteria in order that they can work on the keys areas of performance. I also feedback to them on areas of shortfall that on the formal assessment day may cause them to fail, in order that they are fully prepared for the assessment. For example if they are late , inappropriately dressed or use their mobile in the work situation. Summative assessment is more formal & is usually associated with tests & exams. The course I teach is a City & Guilds qualification. On completion of each area of the course there is a summative City & Guilds test that the students have to complete. These summative tests take different forms they can be short questions based on work place scenarios, production of a leaflet or an information package relating to the topic that students have just studied. Each assignment is graded by me in line with the City & guilds marking criteria . Samples of my marked work are checked by other tutors to ensure quality control & consistency in marking. City & Guilds also employ an external verifier who will check samples of students work which I have marked. The same principles apply to my practical assessments they are internally & externally verified . I have failed two students on one theory test as I could see from the answers that copying had occurred I was also able to recall that these two students were sitting next to each other. This backs up the comment â€Å"For assessment to work fairly all parties must play the game† Times Education Supplement 2001. I have also failed work on the grounds of plagiarism , I could tell from the language used & the overall standard of work compared to the student’s normal standard of work , that this piece of work was not his own. When marking work I always† comment on good practice first† as stated by Reece I & Walker. S. 2003, this will act as motivation for the student rather than starting on the areas that need improvement. In order to record students progress we have a large master sheet outside the office with all the students names on, a column that indicates the work has been completed & at what grade this means at a quick glance we can monitor how students are progressing as far as grades & completion of course work. We have over 60 students on the course there are 3 tutors including myself who are responsible for maintaining our own records for those we teach . Once we have marked, graded work & fed back to the learners it is placed in a central filing cabinet, where each learner has his own file, which can then be accessed by internal & external verifiers Differentiation should also be taken into account when conducting assessments. I have several students in my group with learning difficulties. There is one who due to literacy issues has difficulty in understanding questions, so when there is a written test I read the questions to him & explain the outcome that the question requires from him. I also plan my questions according to the learner’s abilities using the stretching questions for those students who have a higher academic ability. Other forms of assessment that apply to the teacher are self assessment & peer assessment. During in my time at the college I have already had one peer assessment from my teaching coach. The college also requires you to organise a peer assessment with a teacher from a different vocational area I have organised mine with someone from the finance department. This practice is designed so you can pick up good teaching practice from another area of the college & see the methods used to teach other subjects. I also carry out self evaluations on my sessions in order that I can carry good practice forward & review areas of lessons that did not work, this is very important in my first year of teaching as I am learning a lot on my feet in the classroom. The students have a self assessment exercise within their course. They are asked to work in teams to produce a set menu in the restaurant then write their own critic of how they performed & what their contribution was & how this could be improved. This critique will be marked by the tutor who was present when the practical exercise took place. In summary comprehensive assessment initial, summative & formative is essential throughout the learner’s journey. Students are assessed for a number of reasons which include motivation, to create learning opportunities, to give feedback and to grade from an internal & external point of view. Reference List Reece. I. & Walker. S. (2003) Teaching Training & Learning, 5th Edition, Business Education Publishers, Sunderland,p317 Rage . P. (2001) Times Higher Educational Supplement 2,000 Tips for Lecturers,Routledge, Oxon, p117 Petty. (2004), Teaching Today, 3rd edition, Stanley Thornes, Cheltenham p Wilson. L. (2009),Practical Teaching a guide to PTLLS & DTLLS, Cenage Learning Hampshire.

Classical And Contemporary Sociological Theories - 1898 Words

Angelica Rhyman TUT0006 angelica.rhyman@mail.utronto.ca 1003965079 Applying Classical and Contemporary Sociological Theories Sexual harassment is a negative aspect that society would like to forget about. However, there has been a lot of talk about the Harvey Weinstein scandal and the sexual harassment allegations (Ravelli and Webber 2016). Due to Hollywood producer Harvey Weinstein and his sexual harassment case, France might make a law that fines people for catcalls because of the women who are speaking out about sexual harassment (Ravelli et al. 2016). These current events tie in with Conflict theory due to the high status that Weinstein has and the power he has in the movie industry. This event also corresponds with Feminist theory of†¦show more content†¦2016). Conflict theory explores power imbalances and conflict within our society to explain our social lives. (Bilefsky and Peltier. 2017). This classical theory would see the imbalance of power between Weinstein and the victims the theory would also see that his actions explained the social movement that is happening on social media. This movement brought awareness and a voice for women. This movement was introduced because of women-who lack the power to hold him responsible- needing their voices to be heard and need the support of other people and survivors. I believe that the sexual harassment movement on social media correlates with conflict theory because the article mentioned that one of the victims who Weinstein sexually harassed, had said that it was hard to go with him to his hotel room because of the status and influence he has in the movie industry (Ravelli et al. 2016). People want to move up in the movie business and make a name for themselves; the imbalance of power influences the women’s decisions to be persuaded to go along with Weinstein but before they know it, it is too late (Ravelli et al. 2016). It could be said that Weinstein’s power is very influential and impactful on how he treats people. I believe that conflict theory is strongly tied with this case because conflict theory speaks on behalf of the people who cannot speak for themselves; the people of power being Weinstein and the people whoShow MoreRelatedMarx, Weber And Durkheim s Views On The Social1385 Words   |  6 Pages94-100 in Classical and Contemporary Sociological Theory, 2nd ed., edited by S. A. Appelrouth and L. D. Edles. Los Angeles, CA: Pine Forge Press/Sage Publications. Durkheim, Emile. 1895. â€Å"The Rules of Sociological Method.† Pp. 86-92 in Classical and Contemporary Sociological Theory, 2nd ed., edited by S. A. Appelrouth and L. D. Edles. Los Angeles, CA: Pine Forge Press/Sage Publications. 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