Voting and High School Essay Example for Free

Voting and High School Essay Background of the Study The era of computer system has spread very fast, wide and extreme conduct of required data. Voting System for the Central Board of Student High School Department in San Sebastian College Recoletos – Manila is still using the manual process, now the proponents are ready to change the free of manual using process. This study would help them with this attributes efficiency, convenience and security not just to the integrity of voting but also the protections of the high school student voters. Based on DepED Order No. 79, s. 2009 Revised Standard Constitution and By-Laws of Supreme Student Governments in Secondary Schools signed by Secretary Jesli A. Lapus â€Å" that the significant roe, and contributions of the Supreme Student Government (SSG) in the school and in line with Students Government Program (SGP) of the Department of Education-Center for Students and Co-Curricular Affairs (DepED-CSCA), the enclosed Revised Standard Constitution and By-Laws is hereby issued for implementation in all Secondary School.† Since the beginning of elections in San Sebastian College- Recoletos High School Department,there are different problems such as fraud ,cheating , and slow process of counting ballots and human errors which can’t be removed to the mind of the voters. But the proponents believe that those irregularities will not break the will and heart of a true sebastinian. Voting must be exercised freely, safely and intelligently within voting precints. As in the present of how is the process of voting in the existing voting system works manually, manual election usually takes a long time before proclaiming the winning candidate while computerized election usually takes a short period of time before proclaiming the winning candidate. Voters will write the name of their chosen candidate in an piece of paper given by the committee and it will be placed inside a ballot box, At the end of the voting period, the assigned canvassers will count the votes manually and thus it result to human errors and slow process of tallying of votes, in order to pursue a secure and honest election, it is the function of the proponents to provide the students the means to credible system of election. Proponents define manual election as a system that counts votes using paper audits stored by a ballot box. Objectives of the Study 1. The general objective of the study is to develop an automated based voting system for San Sebastian College-Recoletos High School Department. Specific Objectives 1. The main objective of this research is to develop automated based voting system for the San Sebastian College-Recoletos High School Department. 2. It will provide a faster and easy way to vote candidates during the voting season. 3. It will ease the pain of providing hundreds of ballots but this system will totally will remove the cost and effort of printing ballots. 4. It will secure the confidential information about the result of the last election. 5. To introduce an automated voting system for San Sebastian College-Recoletos High School Department. 6. To provide a user friendly system for the high school students. 7. To employ a more organized and accurate way of electing a new board members for the high school department. Scope and Delimitation of the Study The Proponents will develop a voting system that prepares a voting process for San Sebastian College-Recoletos High School Department by creating a computer based voting system that will help the commissioners count the number of votes. 1. Voters can also see the pictures of the candidates while voting and because of that can easily identify to whom they will give their vote. 2. The System has a back-up system to save the number of votes. 3. It will only take 5 minutes for the students to vote to avoid wasting of time. 4. It has a log in security attempt limited for 3 times. 5. The proponents are planning to use Microsoft Visual Studio 2010 to realize the goal. The coverage of this study is from June to Sept 2013. 6. The researchers limit the study to Sebastian College-Recoletos High School Department. 7. The candidates are not allowed to manipulate their number of votes; the election commissioners cannot alter the voting process. 8. This system has a delimitation that the users should know, the system doesn’t have a print out of ballots. Definition of Terms Automation – process which involves the electronics and computer technology which the participation of human is less. Automated Voting System – A technology which is much faster and efficient more than the old voting system, it also involves the participation of information and communication technology individuals. Ballot – A tangible thing wherein the cast of votes writes here. Also exists in old voting/electoral process. Ballot Box – A tangible thing wherein the votes of the voters stores here for counting. Canvassers – An individual who canvass votes and plays a vital role in old voting system. Election Commission – In charge of overseeing the implementation of election procedures. Inquiry – process that has the aim of augmenting knowledge, resolving doubt, or solving a problem. Precincts – a table, place where you will vote.

Peter Tosh and Nelson Mandela Fighting from Opposite Corners Essay

Peter Tosh and Nelson Mandela Fighting from Opposite Corners The Prize: Equal Rights Peter Tosh and Nelson Mandela are two men who dedicated their lives to fight for equal rights. They are united by common goals but walked on different paths in their struggles against the oppressors. The major commonality, which made both men brilliant leaders and revolutionary thinkers, was their passion. The passion they had for their beliefs and turning their visions into reality. Tosh and Mandela’s divergent approaches started during their youth and followed both individuals through a lifetime struggle. Peter Tosh was born on October 9, 1944 in Westmoreland, Jamaica. Born with the name Winston Huburt McIntosh, curtsey of his absent churchgoing preacher father James McIntosh and mothered by Alvera Coke, Tosh found himself alone in the world. Peter faced the hardships of Jamaican country life including lack of supervision and a poor economic standing. Immediately challenged as a child, he was watched by his aunt but claimed that he raised himself. Peter always took responsibility for his actions and never relied on others for help. Self-reliance was the strongest characteristic trait gained during this period. The separation from his parents deeply rooted his need for finding peace in this world. "I was born raised in righteousness, not to say that my parents was righteous, because they did not know righteousness. They were being led away to a shitstem, or being deceived by deceivers, you see, because they wanted to know what was righteousness" (Holmes and Steffens, Reasoning with Tosh). Tosh negatively associated his parents with all that is bad in society and that which one must never become. He chose at a young age to live his life ... ...Piersons, Leroy Jodie and Steffens, Roger. Discography/Track Notes: Peter Tosh — Honorary Citizen. Honorary Citizen Box Set. Sony Music Entertainment Inc., 1997. 15) Steffens, Roger. "The Peter Tosh Biography." Honorary Citizen Box Set. Sony Music Entertainment Inc., 1997. 16) Stepping Razor Red X, The Peter Tosh Story. Nicholas Cambpell, 1992, Northern Art Entertainment. Inc. 17) Tosh, Peter. "Peter Tosh: Honorary Citizen". Sony Music Entertainment Inc., 1997. 18) Tosh, Peter. "Peter Tosh at Sunsplash 1980" The Beat Magazine, 1989. 19) Tosh, Peter. "Herb" High Times Magazine, September 1976. 20) Unknown Reporter. The Weekend Star, Friday, July 4. 1980 21) Walker, John. "Tough Tosh." Trouser Press Interview, 1983. 22) White, Timothy. "In the Path of the Steppin’ Razor." Web: www.boomshaka.com/tosh/razor.html 23) www.anc.org, Mandela Notes

Bill Recommendation Essay

Is it a good idea for those individuals convicted of armed robbery to receive double the sentence that it is now? In my opinion the answer is no. Policy making in the field of criminal justice is extremely vital to society. Punishments can be very confusing in the fact of what is appropriate. What is too much and what is too little? There have been many studies that show that there is little or no deterrent of crime such as armed robbery when the punishment is a long sentence to prison. The reason for this lack of deterrent is because the person who is committing the crime or crimes knows what is at stake, yet he or she chooses to commit the robbery anyway. This is because the gains of that robbery outweigh the prison sentence. The main purpose of this bill is to stop or at least lessen the amount of armed robbery that is being committed by putting those who commit the crime behind bars for a longer period of time. This seems like a good idea at first glance. However there is more to this proposition. Lengthening the prison sentence is being used as a deterrent or to simply take the bad guys off the street for longer. This has not worked in the past and will not work now. Facing a long sentence has not deterred robbery from happening. If prison sentencing was enough robbery would not be around in society especially not as frequent as it is today. According to a study done by the FBI in 2006 447,403 robberies were reported to the police, which equals out to a rate of one robbery per minute in the United States (McGoey, 2014). The punishment for robbery can be up to 25 years in the United States. Doubling that and making the sentence 50 years will hardly make any change in the robbery rate. If anything it would just cause the jails and prisons to  become overpopulated quicker, costing taxpayers more money. Bill Recommendation There are more effective ways to address a crime than make the punishments more intense or longer. The classic school of criminology is what I base my recommendation on. In the late 1700’s, which are the time that the classical school came about, the punishment for crimes was extremely cruel and would be seen today as barbaric. Cesare de Beccaria and Jeremy Bentham played a tremendous role in the theory of criminology and criminal justice today would not be where it is without them. Their main focus was to lessen the harsh punishments implemented by the judicial system at the time (Schmalleger, 2012). Cesare de Baccaria believed that preventing crimes would benefit a society more than punishing someone who committed a crime. This belief was the driving force of the classic school of criminology. He believed the punishment should fit the crime for instance theft should be punished through the use of fines and crimes that cause personal injury to be punished by corporal punishment. This would, in turn he believed, prevent these crimes from happening. Jeremy Bentham viewed crime a little differently than Beccaria. Bentham was viewed as a utilitarian. He believed that the punishment for any crime must be that of the greater good for the community. Basically stating that any pain being used as a punishment towards an offender must be justified to benefit the good of the society. Modern criminal justice still holds its foundation in that of the classic school of criminology. Having said that, long prison sentences do act as a major deterrent for many criminals, but poses a major conflict of ideas to that of the classic school of thought due to the fact that crimes are committed based on free will and rational thinking. There are Bill Recommendation many factors such as emotional instability in s sudden moment, and mental and physical disorders that a longer prison sentence simply would not abolish. There is also the very likely chance that drugs and or alcohol is involved.  If the offender is being driven by an addiction nothing, surely not a longer prison sentence is going to persuade his or her decision (Schmalleger, 2012) With all of that being said, the answer to decreasing crime, more specifically armed robbery, a longer prison sentence is not the answer. The question at hand is: what is the answer? This is a question that is going to be debated as long as crime is resent in the population. Juvenile criminals usually mature into adult criminals, so perhaps putting more criminal emphasis on juvenile crime must be done. In addition to everything, it is well known that drugs are the foundation of many crimes. Drugs are responsible for many thefts and robberies, and more time behind bars is not going to make a drug addict think twice before robbing someone. More emphasis needs to be put on the war on drugs and alcohol addiction. Put the taxpayers money to good use by stopping the spread of drugs, not on paying for more people inside if jails. Lets stop the robberies from happening. References McGoey, C.E. (2014). Robbery Facts: Violent Crime Against Persons. Retrieved from http://www.crimedoctor Schmalleger, F. (2012). Criminology Today: An Integrative Introduction (6th ed.). Retrieved from The University of Phoenix eBook Collection database.

Willy Loman And His American Dream - Free Essay Example

Sample details Pages: 4 Words: 1251 Downloads: 2 Date added: 2019/06/24 Category Literature Essay Level High school Tags: Death Of A Salesman Essay Did you like this example? Death of a Salesman In earlier years the American dream is what everyone lived for. So many get rich schemes to come out on top was the plan. Like the music industry with Joe Jackson, his American dream was his kids and the music industry. Don’t waste time! Our writers will create an original "Willy Loman And His American Dream" essay for you Create order He fought so hard and worked even harder for his children to come out on top. It worked and now his last name is the biggest household name when it comes to music. Although in Death of a Salesman, by Arthur Miller, he conveys a message about trying to secure the American dream through Willy Loman using his family as a pawn in his plans, and also losing his sanity while doing so, which eventually led to Willyrs demise. Arthur Miller attended the University of Michigan, where he began writing plays as a young freshman and also studied Greek literature and earned a bachelorrs degree in English in 1938 (Built Like Adonises). His many works of fiction during a career that lasted almost seventy years novels, plays, and short stories are justly revered for their ironic and multilayered meanings (Built Like Adonises) . Miller gives him some knowledge of western literature and a few of its primal stories and themes (Built Like Adonises). In Death of a Salesman Willy Loman goes throughout the play zoning in and out of reality and the real world. He is having the fight of his life because he wants to live the American Dream, but it is truly breaking his family apart. His two sons Biff and Happy, and also his wife is up for an intense ride. More importantly Biff is getting the most problems from his father, because he was supposed to be the meal ticket for the family. Willy thought of as many get rich schemes as he can because he wanted to be rich like his brother. Biff is the only one that had something going for his self. In one of the flashbacks you can see Biff in his prime as the high school football star. In this particular flashback, Biff is seen throwing the ball around with his father and brother. The neighbor comes out to let Biff know, that he needs to study because he is on the brink of failing math. Biff would not listen and continued to play out in the yard. Biff not only was failing classes, he also was s tealing (Miller, Arthur). Eventually Willy goes on a trip to sale as usual, but he ends up in his hotel room with his mistress. Biff ended up coming to meet his father, so they could meet with the teacher about Biffrs failing grades. After short conversation Biff finds out that there is another woman there because she reveals herself. Willy kicks the mistress out of the hotel room and gives her two pairs of stockings that is supposed to be for his wife. The son is so hurt by the actions of his dad, that they get into a big fight in the middle of the room, and then Biff storms off. His football career is ruined, because he fails the class (Miller, Arthur). This little encounter puts a strain on the father son duo, because of how Willy continues to mistreat his wife even after being caught in the act. He is trying so hard to be something he is not, by living a double life wasting money on women instead of providing for his family. The family is already behind on bills, and Willy isnt really making any sales. Later on in the story though, Willy tries to use Biff again to make money since he is having trouble. Willy gets so down that it shows his previous attempts at trying to take his own life. His wife is hurt because no matter how hard she tries to cater to Willy and make him happy things just get worse and worse. Linda tries to be a peacemaker for all of the boys, but she just cant seem to get them to get along which is slowly tearing the family apart. Happy does not really seem to care for Willy because Biff is the favorite child, and that alone causes more rift in the Loman family. Life in the 1940rs was not as we see times of today. It was not until the later 40rs when things were popping again. Door-to-door salespeople has to contend with the up and coming world of great technology. People had all kind of big dreams for themselves and their families. Some were brought to fruition and some died before being seen to the end. Door to door salesman were usually the head of their households and their income was the only one they had, so the name of their game was to hustle to out sale the other salesmen with their charisma. Willy put himself on a very high pedestal and that pedestal did come crumbling down. However, Willy was failing as a great salesman and Mr. Miller had Willy living in a cloud that was really unsuccessful. Knowing Willy was the breadwinner of his household mad Miller look bad(Miller, Arthur). Willy has a very understanding and patient wife which in these days has shenanigans would not be tolerated by wives of today. Throughout the entire play he would go back and forth in time and it leaves a lot to your thought process. It takes a lot to make a dream come true and with Willyrs thought process it makes it even harder to accomplish the dreams he had set forth for his boys, Biff and Happy. Selling merchandise these days has fierce competition compared to the 1940rs and 1950rs. They kind of remind me of Edith and Archie Bunker and their meager way of living. Willy recalled the death of a real salesman as he called it when an 84-year-old salesman/colleague could pick up a phone and make a call and get sales in 31 states while wearing his greenhouse slippers and thatrs the way he died in his green velvet slippers probably making a call to one of his clients (Miller, Arthur). Willy wanted his sons to be successful in whatever they did but he was never satisfied with the careers that they had chosen and always complained about it. He never complimented them on anything. He also complained about how his wife Linda did everything. I guess Willy was the kind of man that wanted everything to be perfect and his familyrs life was far from perfect. At the end of the story, Biff Loman he former all-star quarterback and all-around golden boy of his senior class, announces much the same intentions (All I want is Out There). After the death of his father, Biff will say goodbye once and for all to the crowded, noisy city that he never loved, never wanted to live in or work in as a grown man (All I want is Out There). He tried for years to escape the urban East and all that it represents to him, but he could not because of his fatherrs dreams (All I want is out). In the end, Biff will go back to Texas, this time for good, and once he is out there amid the horses, the cattle, the freedom, and the big skies, he will finally live out the kind of life† a physically demanding one† that he has desired ever since he left his Brooklyn high school all those years before (Miller, Arthur).

The Nyc Health Department Of Health And Mental Hygiene

The NYC Health Department of health and mental hygiene The NYC Health Department of health and mental hygiene, serves at New York City and covers all the five boroughs which are Manhattan, Staten Island, Brooklyn, Queens, Bronx. It is located at an urban center. This department functions about 8 million diverse populations with different cultural, ethnic and economic background. The major industries in NYC are Financial services, Health Care, Technical Services, Retail Trade and Food service, Manufacturing. The characteristics of this urban center is that it’s an international city with mixed groups of cross culture. This city has people from different backgrounds and is known as an immigrant land with broad-based. Also, New York City is known as the wealthiest city with growing job opportunities in all different fields. (New York City Population) In the NYC Health Department of health and mental hygiene, the role in running the local health department efficiently are the Commissioner, President and CEO, Professor, Dean, Director, Medical consultant, Administration, Physicians, Surgeons, Chair, researchers and member of Board of Health. These Position work together in many different conducts and they are an important positions of the NYC Health Department of health and mental hygiene. All these positions depend upon each other to run the health department and provide quality care to public’ s health. These group of people work together in many forms and one of them isShow MoreRelatedCommunity Health Assessment : Fresh Meadows1485 Words   |  6 Pages As a resident in Fresh Meadows for twenty years, conducting a community health assessment was an opportunity to learn more about the neighborhood. 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Furthermore, psychological trauma as a result of the tragedy is connected with an increased risk of severe psychological distressRead MoreThe Effects of HIV754 Words   |  3 PagesAccording to the NYC Department of Health and Mental Hygiene, The Bronx has the highest HIV infection rate in New York City. In 2013, NYC.gov reported 35,172 people were living with HIV/AIDS in the Bronx. Acquired immunodeficiency Syndrome (AIDS) is the disease caused by the Human Immunodeficiency Virus (HIV), which is the final stage of HIV. This is a world wide epidemic, especially because most people living with HIV dont have access to prevention, care or treatment and there is still no cure

The Old Testament - 871 Words

In the Bible, there are many different kinds of ways to make sacrifice to God. Mostly, God just ask for animal sacrifice. God has a mercy image. It seems that human sacrifice are evil god’s requirements. However, people could also find out some records about human sacrifice in the Bible. In the book of Judges, Jephthah has made a vow to God that he would burn the first person come out of his house to meet him as an offering to God, he was going to make an human sacrifice for God. At last, he killed his daughter indeed. In Genesis, God asked for a human sacrifice, asked Abraham to burn his only son as an offering to God in order to test Abraham’s obedience. Fortunately, the angle of God stopped Abraham at last and kept his son from hurt, which implies that God just wanted to test Abraham, not a human sacrifice. As going through these plots in the Bible, how should people recognize the human sacrifice in the Book of the Old Testament? Is it just the test from God? Or God actually like human sacrifice? First, people should know what is the meaning of sacrifice. According to the Bible, people could conclude that the sacrifice is the way to atone for one’s sin or thank God’s blessing. In the Bible, people always offered animals to wash their sin away and showed their thanks to God. So, why Abraham almost offered his son? It seems that he did not have much sin or need to thank God by offering his son. Although in the Bible, it recorded as a test from God. God want to know thatShow MoreRelatedThe Testament Of The Old Testament1645 Words   |  7 PagesThe Old Testament is the largest part of the bible nestled behind the leather binding in the front of the book. Unlike most books, told from one-person or even two this is comprised of multiple, some stories even having two different versions in another point of view; over time it has become a large collection of ancient texts written and re-written by different authors and editors over the many years. 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The pressingRead MoreThe Old Testament And The New Testament1626 Words   |  7 Pagest wo gospels, The Old Testament and The New Testament provide mirror images of Terrestrial Humans mentality Evolution and the comprehensive overview of the mental developmental trends over a span covering last five millennia. The Old Testament moral norms served in establishing a legal system with base in an absolute, irrevocable right of private ownership. Incontestable proof of continuous process of Evolution in this micro-segment of Spiral is an emergence of ‘The New Testament’, as a herald of

The Significance of internal control for management Free Essays

The concern hazards cause by conditions, events, fortunes, actions or inactivities that could impact the entity ‘s ability to accomplish the end and put to death its schemes ( CA, 2009, p146 ) . That straight influence on entity ‘s endurance and profitableness ( Gay A ; Simnett, 2007, p204 ) . The internal control was a procedure designed to supply sensible confidence as to accomplish: effectivity and efficiency of operations, dependability of fiscal coverage, and conformity with applicable Torahs and ordinances ( Leitch, 2008, p14 ) . We will write a custom essay sample on The Significance of internal control for management or any similar topic only for you Order Now The important of internal control are ‘management must trust on legion studies and analyses to efficaciously command operations, afford protection against human failings and cut down the possibility that mistakes, and economic fee of scrutinizing restrictions without trusting on the client ‘s system of internal control ( Leung A ; Coram A ; Cooper, 2007, p290 ) . ‘ ‘An internal control construction consists of policies and processs designed to supply direction with sensible confidence that the company achieves its aims and ends. ( Arens A ; Best A ; Shailer A ; Fiedler A ; Loebbecke, 2002, p316 ) . ‘ There are some restrictions of inherent that can ne’er be regarded as wholly effectual, irrespective of the attention followed in their design and execution. Those are showed as follow ( Arens A ; Best A ; Shailer A ; Fiedler A ; Loebbecke, 2002, p317 ) : Cost-efficient of control are required by direction. The controls may non be directed at unusual minutess. The possible human mistakes which include sloppiness, distraction, error. Circumvention of controls those perchance through collusion with parties outside the entity or with employees of the entity. Person responsible for exerting control could perchance mistreat that duty. Procedures may go unequal due to alterations in conditions. Internal control encourages efficient and effectual usage of its resources. The nucleus construct is right information for internal determination devising. Safeguarding assets and records is another of import portion of effectivity and efficiency ( Arens A ; Best A ; Shailer A ; Fiedler A ; Loebbecke, 2002, p318 ) . Harmonizing to AUS 402 provinces: ‘the hearer should obtain and apprehension of the internal control construction sufficient to be after the audit and develop an effectual audit attack. ‘ Controls related to the dependability of fiscal coverage and controls over category of minutess, both of those should be chiefly concerned by hearers. If internal controls decently design and implement, so that can be effectual in forestalling or observing fraud ( Arens A ; Best A ; Shailer A ; Fiedler A ; Loebbecke, 2002, p318 ) . There are some of import constituents of internal control: First, the control environment includes actions, policies and processs that reflect the overall attitudes of top direction, managers and proprietors of an entity about internal control. It is importance to the entity. Through direction ‘s doctrine and operating manner that can supply clear signals to employees about the of import of internal control. The organisational construction of corporation defines the bing lines of duty and authorization. The internal audit map should be established to supervise the effectivity of controls ( Arens A ; Best A ; Shailer A ; Fiedler A ; Loebbecke, 2002, p320 ) . Second, the entity ‘s accounting information system is designed to place, assemble, sort, analyse, record and describe the entity ‘s minutess. It is besides used to keep answerability for the related assets ( Arens A ; Best A ; Shailer A ; Fiedler A ; Loebbecke, 2007, p307 ) . Third, all corporations, irrespective of size, construction, nature or industry, face assortment of hazards form operation and beginnings, so that must be managed.p324 The most of import component is control processs. Control procedures has five types of specific control activities: ( 1 ) equal separation of responsibilities, ( 2 ) proper mandate of minutess and activities, ( 3 ) adequate paperss and records, ( 4 ) physical control over assets and records, ( 5 ) independent cheques on public presentation ( Arens A ; Best A ; Shailer A ; Fiedler A ; Loebbecke, 2007, p309 ) . Adequate separation of responsibilities include: separation of the detention of assets from accounting ; separation of the mandate of minutess from the detention of related assets ; separation of operational duty from record-keeping duty ; separation of IT responsibilities from responsibilities of cardinal users outside IT ( Arens A ; Best A ; Shailer A ; Fiedler A ; Loebbecke, 2007, p309 ) . Proper mandate of minutess and activities include two parts. They are establishes policies for the corporation to follow ( General mandate ) and specific applies to single minutess ( specific mandate ) ( Arens A ; Best A ; Shailer A ; Fiedler A ; Loebbecke, 2007, p309 ) . The most of import is equal paperss and records. The paperss must be proved that all assets are decently controlled and all minutess are right recorded. As relevant rules dictate, paperss and records should be ( Arens A ; Best A ; Shailer A ; Fiedler A ; Loebbecke, 2007, p311 ) : ‘Pre-numbered consecutively to ease control over losing paperss and as an assistance in turn uping paperss when they are needed at a ulterior day of the month. Prepared at the clip a dealing takes topographic point or every bit shortly as possible thereafter. Sufficiently simple to guarantee they are clearly understood. Designed for multiple utilizations. Constructed in a mode that encourages right readying. ‘ Physical control over assets and record mean to keep equal internal control it is indispensable to protect assets and records ( Arens A ; Best A ; Shailer A ; Fiedler A ; Loebbecke, 2002, p328 ) . The internal control besides need supervising activities that ‘deal with on traveling or periodic appraisal of the quality of internal control public presentation by direction to find that controls are runing as intended and that they are modified as appropriate for alterations in conditions ( Arens A ; Best A ; Shailer A ; Fiedler A ; Loebbecke, 2007, p313 ) ‘ . An internal control failing means absence of adequate controls which lead to hazard of misstatements ( Arens A ; Best A ; Shailer A ; Fiedler A ; Loebbecke, 2002, p338 ) . Identify and measure failings should hold four-step attack: indentify bing controls, indentify the absence of cardinal controls, determine possible stuff misstatements that could ensue, see the possibility of counterbalancing controls. 2.0 Gross saless and aggregation rhythm 2.1 Theory discuss Control over categories of minutess should be designed that relate to scrutinize aims ( Arens A ; Best A ; Shailer A ; Fiedler A ; Loebbecke, 2007, p303 ) . Transaction-related audit objectives-general signifier Gross saless transaction-related audit aims Recorded minutess exist ( being ) . Recorded gross revenues are for cargos made to bing clients. Existing minutess are recorded ( completeness ) . Existing gross revenues minutess are recorded. Recorded minutess are stated at the right sums ( truth ) . Recorded sale are for the sum of goods shipped and are right billed and recorded. Minutess are decently classified ( categorization ) . Gross saless minutess are decently classified. Minutess are recorded on the correct day of the months ( clocking ) . Gross saless are recorded on the right day of the months. Recorded minutess are decently included in the maestro files and right summarized ( posting and summarisation ) . Gross saless minutess are decently included in the maestro files and are right summarized. ‘The gross revenues and aggregation rhythm involves the determinations and procedures necessary for the transportation of the ownership of goods or services to clients after they are made available for sale ( Arens A ; Best A ; Shailer A ; Fiedler A ; Loebbecke, 2002, p452 ) ‘ Summary of transaction-related audit aims and cardinal internal controls for gross revenues ( Arens A ; Best A ; Shailer A ; Fiedler A ; Loebbecke, 2002, p461 ) . Transaction-related audit nonsubjective Key internal control Recorded gross revenues are for cargos really made to bing clients. ( being ) Recording of gross revenues is supported by authorised transportation paperss and approved client orders. Recognition is authorized before shipment takes topographic point. Gross saless bills are prenumbered and decently accounted for. Merely client Numberss bing in the computing machine informations files are accepted when they are entered. Monthly statements are sent to clients ; ailments receive independent follow up. Existing gross revenues minutess are recorded. ( completeness ) Transportation paperss are prenumbered and accounted for. Gross saless bills are prenumbered and accounted for. Transporting paperss are matched with related gross revenues bills and client orders. Recorded gross revenues are for the sum of goods shipped and are right billed and recorded. Determination of monetary values, footings, cargo and price reductions is decently authorized. Invoice readying is internally verified. Approved unit selling monetary values are entered into the computing machine and used for all gross revenues. Batch sums are compared with computing machine sum-up studies. Gross saless minutess are decently classified ( categorization ) . An equal chart of histories is used. Gross saless minutess are internally reviewed and verified. Gross saless are recorded on the correct day of the months ( clocking ) . Procedures require charge and recording of gross revenues on a day-to-day footing as near to clip of happening as possible. Gross saless are internally verified. Gross saless minutess are decently included in the histories receivable maestro file and are right summarized ( posting and summarisation ) . Regular monthly statements are sent to clients. Histories receivable aged listing is reviewed. Histories receivable maestro file or test balance sums are compared with general leger balance. 2.2 Case analysis Based on the current operation of gross revenues and aggregation rhythm, there are some failings in the present system. These failings addition concern hazard. First, there is non effectual and efficient cardinal service of clients ‘ order. ROOFLEX wholly has eight distribution centres. Each distribution trade with clients ‘ order entirely. Sometimes, the distribution lines can non be used effectivity. That means ship the goods by single distribution centres which receive the order. That likely increases the cost of cargo. If one distribution centre is nearer than another distribution, the far off distribution centre receives the order and so ships the goods entirely that increase the cost of concern. Second, the caput office can non instantly cautionary and pull off the operational state of affairs of eight distribution centres and stock list. Transmitted despatch inside informations are input to the invoicing tally on hebdomadal. Each distribution chiefly operates by itself. Being of client and stock list besides merely is checkered hebdomadal. Third, the despatch paperss and notes non unity. In the procedure of distribution of goods, there are merely three paperss. However, information of the three paperss is different. One transcript is used for look intoing measures. The 2nd 1 is used as the client ‘s advice note. The last 1 is used by driver and client ‘s response. There is non complete papers and note in the procedure of goods reassigning. Fourthly, the information of any alteration such as losing, add-on and duplicate, those can non be reported to head office duly. In present system, losing despatch notes are merely study one time. Those are sent to gross revenues section where it is filed. Last, the information of orders besides can non be recorded instantly by caput office. The information of client ‘s order and inside informations of dispatchs are non recorded in informations base instantly in present system. The information is inputted hebdomadally. The sale clerks input the information when they receive. 2.3 Recommendations If despatch notes are added, duplicated or lost when input to the invoicing tally, there are hazards of losing inside informations, confounding stock list, detaining informations entry, and inefficient direction. Harmonizing to present operational state of affairs, the suggestion should be: First, the ROOFLEX LIMITED should hold complete enrollment system. The paperss and notes should be recorded instantly and consistently in order to guarantee security and integrate of inside informations. Each of these procedures must maintain the groundss and recording equipments. For illustration, each despatch paperss should include the client ‘s order figure, the measure and class. Then, based on the different intent, the inside informations can be different. Documents and records for the gross revenues and aggregation rhythm ( Arens A ; Best A ; Shailer A ; Fiedler A ; Loebbecke, 2002, p453 ) . Classs of minutess Histories Business maps Documents and records Gross saless Gross saless Histories receivable Processing client orders Allowing recognition Transporting goods Charging clients and entering gross revenues Customer order Gross saless order Customer order or gross revenues order Transporting papers Gross saless bill Gross saless diary Drumhead gross revenues study Histories receivable maestro file Histories receivable test balance Monthly statements Cash grosss Cash at bank Histories receivable Processing and entering hard currency grosss Remittance advice Prelisting of hard currency grosss Cash grosss diary Gross saless returns and allowances Gross saless returns and allowances Histories receivable Processing and entering gross revenues returns and allowances Credit note Gross saless returns and allowances diary Write-off of bad histories Histories receivable Provision for dubious debts Writing off bad histories receivable Bad history mandate signifier General diary Bad debt disbursal Bad debt disbursal Provision for dubious debts Supplying for bad and dubious debts General diary Second, ROOFLEX LIMITED should construct a cardinal data-processing library. That means edit all client orders ‘ order figure and kind. It makes client order to easy happen and alter. Third, ROOFLEX LIMITED should set up timely airing of remote informations system. Head office can efficaciously transport out macro-control and resource allotment. Information of client orders can be inputted instantly. That avoids unneeded cost of direction and cargo. Inventory besides can be more precise controlled over. Any losing or losing can be traced to the centre information base. Any adding or doubling besides can be edited straight and instantly through remote information system. However, sometimes those suggestions which are discussed as above will increase the company ‘s operational cost, but it is merely through these recommendations in order to guarantee the company ‘s development and effectual direction. If there is the event of informations loss or mis-management, so the harm of the company is much larger than the current betterment program. 3.0 Payroll rhythm 3.1 Theory discuss Internal controls for paysheet ( Homewood, 2001, p171 ) Control aim Details Specific internal control Care of complete records All minutess should be recorded decently Payroll checks should be prenumbered and wholly accounted for Validity All payroll minutess should be for labour services provided by non-fictitious employees Payroll minutess should be authorized Time cards should be approved, and compared with leave and absentee studies Separation of responsibilities berween payment and work blessing Mandate processs for work public presentation, wage rates and tax write-offs Internal cheque comparing paysheet with expiration studies to forestall payments to fabricated employees Accuracy Payroll minutess should be accurately recorded Payroll minutess should be decently classified Payroll minutess need to be recorded in a timely manner Internal cheque on clip cards, wage rates and tax write-offs Internal rapprochement of paysheet registry to payments and employee records Chart of histories process Precautions Access to employee and paysheet records restricted to sanctioned staff members Duties for paysheet readying, subscribing wage checks and paysheet distribution need segregation Accountability Unclaimed pays necessitate to be controlled Unclaimed checks should be returned to histories, placed in a suspense history and finally voided Independent rapprochement of paysheet bank history Valuation End of twelvemonth liability should be reconciled to payroll registry 3.2 Case analysis Based on present paysheet system, there are some hazards in ROOFLEX LIMITED. First, the occupation cards and absence faux pass are non recoded seasonably. The occupation cards and absence faux pass merely be finished hebdomadally. That increases the hazard of rawness and non-precision of information. Second, the occupation cards and absence faux pass are completed by employees. Employees record the occupation cards and absence faux pass by themselves that increase the hazard of stuffs misstatement. Sometimes, employees can non enter the occupation cards and absence faux pass bona fide. Employees normally do non hold authorization of finishing own the occupation cards and absence faux pass. Third, the procedure of paysheet rhythm perchance be confounding information. When all occupation cards and absence faux pass are batched together, that make the section caputs confuse the information. In other words, the section caputs confuse the inside informations of the occupations and absences of employees. The section caputs can non separate the state of affairs of each employee. Finally, the Final page of an input listing is fuzzed inputting. The qualitative and quantitative of the Final page of an input listing is besides uncertainness. The points are non expressed and specific. Such as, harmonizing to the present Final page of an input listing, some employees entire on the job hours are calculated, and others are non be calculated. The each employee ‘s rate of wage is non defined. There is the job of rejection. Those increase the hazard of stuffs misstatement, and the irrational nature of pay payment. The tax write-offs, gross wage and net wage are non included in the Final pages of an input listing. 3.3 Recommendations Harmonizing to the present paysheet system, the suggestions of ROOFLEX LIMITED show as below: First, the employee subdivision quickly needs to update records. Independent cheques should be made of files that against paysheet records. Second, the procedures of paysheet rhythm need to clear up the mandates. The employees ‘ occupation cards and absence faux pass should be made by independent employee who is non-fictitious employee. The occupation cards and absence faux pass should be made daily. The primary aim is to guarantee that merely bona fide employees are paid for existent work performed ( Leeson A ; Sisto A ; Flanders, 2010, p76 ) . Third, the Final page of an input listing must include each rate of wage which relate to occupation cost base. It besides should affect each employee ‘s working hours, tax write-off, gross wage, and net wage. The entire on the job hours and sum of payment should be recorded in the Final page of an input listing. The reject points needed to be recalculated and so recorded in the Final page of an input listing. The most of import is the points of the Final page listing that can be traced to each employee and each section. The figures should be accurate and appropriate. 4.0 General controls of the company ‘s application system development 4.1 Theory discuss The general controls ‘ definition is ‘those manual and computing machine controls that relate to all or many computerized accounting applications to supply a sensible degree of confidence that the overall aims of internal control are achieved and assist guarantee the continued proper operation of information systems ( Gay A ; Simnett, 2007, p363 ) ‘ There are five types of general controls: organisational control, systems development and care controls, entree controls, informations and procedural controls ( Leung A ; Coram A ; Cooper, 2007, p297 ) . ‘Application systems development and care controls relate to the mandate, bing, transition, proving, execution and certification of new and revised systems and applications ( Leeson A ; Sisto A ; Flanders, 2010, p145 ) . ‘ 4.2 Case analysis Base on the description of the application system development of the instance, there are several failings in the present processs of ROOFLEX LIMITED. First of wholly, there are non clear and specific governments which relate to the different degree of direction. The procedure repetition some the stairss and permissions. The responsibilities and duties are non distinguished clearly and decidedly. Second, the processs deficiency of the effectual communication channel. The procedure of the signifier passing is excessively cumbrous and complex. The staffs merely write their sentiments in the signifier. Sometimes, that will do the following staff ‘s confusing. Third, certification of new systems and applications are unequal. The coder updated the plan certification. The analyst checked the alteration petition and updated the paperss once more. The certifications are non adequately understood and depict the system. The content of the certifications are is non complete. Fourthly, there is non important trial about the new system. Programmer merely repeated the few stairss for the whole system trial. The trial of new system besides do non compare with the old system to happen the inadequacy. Finally, the whole procedure perchance irrespective the job of transition. 4.3 Recommendations Harmonizing to the present process, the suggestions are showed as follow: First, ROOFLEX LIMITED should place the duties of the different degrees of staffs ( Leeson A ; Sisto A ; Flanders, 2010, p146 ) . Position Duties CIS director Maintains control over all CIS activities Systems analyst Responsible for the rating and design of bing and new systems. Programmer Based on the above specifications the coder develops flow charts and plans. Computer operator In really big organisations with a separate computing machine section the computing machine operator runs, operates and executes computing machine hardware and plans in conformity with set operating instructions. Data entry operator Inputs dealing informations into the computing machine Librarian Maintains both detention and control over systems certification. Data control group Supervises the input, processing and end product of all informations. Second, the testing of new system should supply the consequences that are satisfied its original design specifications. In other manus, the testing should guarantee all plans can be operated with other bing plans ( Leeson A ; Sisto A ; Flanders, 2010, p145 ) . The pilot proving procedures is the utile manner to be used to measure the new system ( Leeson A ; Sisto A ; Flanders, 2010, p145 ) . The consequences of pilot testing can be used to measure whether or non the new system is appropriate. Third, the certification should be achieved flow charts and described the whole system such as the of import reformation and most of import portion of plan. Fourthly, the old system ‘s files and paperss should be converted to the new system wholly and accurately ( Leeson A ; Sisto A ; Flanders, 2010, p145 ) . Fifthly, the whole procedure of the application development should set up a smooth communication channel. Each measure should be suitably separated. Mention: Arens, A, A A ; Best, P, J A ; Shailer, G, E, P A ; Fiedler, B, A A ; Loebbecke, J, K. ( 2002 ) . Auditing in Australia: An incorporate attack. ( 5th ed. ) . Naval special warfare: Pearson Education Australia. Arens, A, A A ; Best, P, J A ; Shailer, G, E, P A ; Fiedler, B, A A ; Loebbecke, J, K. ( 2007 ) . Auditing in Australia: An incorporate attack. ( 7th ed. ) . Naval special warfare: Pearson Education Australia. Homewood, L ( 2001 ) . Auditing Fundamentalss. Vic: Third Imperativeness Leitch, M. ( 2008 ) . Intelligent Internal Control and Risk Management: Planing High-Performance Risk Control Systems. Burlington: Gower Publishing Company Leung, P A ; Coram, P A ; Cooper, B. ( 2007 ) . Modern Auditing Assurance Services. ( 3rd ed. ) . QLD: John Wiley A ; Sons Australia, Ltd. Leeson, D A ; Sisto, S, D A ; Flanders, D. ( 2010 ) . Internal Controls and Corporate Governance. ( 3rd erectile dysfunction ) . Naval special warfare: Pearson Australia The Institute of Chartered Accountants in Australia. ( 2009 ) . Australia Audit Manual for Small and Medium Sized Businesses. Sydney: Thomson Reuters ( professional ) Australia Limited. Part B 1.0 Introduction Presents, harmonizing to the influences by concern, it increases the demand of scrutinizing and confidence services. Hearers become to play highly of import functions in concern activities. The ethical regulations and ethical decision-making theoretical accounts are associated with the scrutinizing profession. The credence of the duty of actions is separating grade of the accounting profession in the public involvement. So, members should detect and follow with the ethical demand of this codification. That alternatively of lone satisfies the demands of single client or employer. It becomes hearers † duties. The codification of moralss is formal and systematic regulations, rules, ordinance or jurisprudence. It is developed by community which promotes its well-being. It besides excludes or punishes any understanding behaviours. Therefore, a codification of moralss may function several intents. For illustration ( CALOT? , 2008 ) : 1. Make expressed values that may be implicitly required. 2. Bespeak how member to move towards one another. 3. Supply an nonsubjective footing for countenances against people who break the regulations. In order to avoid the possible auditing menace, the hearers have to analysis the instance from several parts. In this essay, I will analyse the state of affairss and characters that hearer can non scrutinize the companies. I besides will discourse which company can be audited by hearer. 2.0 Client Acceptance portion A batch of facets should be considered before an hearer accepts a new client and set up relationship in public pattern. The most of import is whether the credence will make menaces to compliance with the cardinal rules. For illustration: The client ‘s issues exist some dubious points and jobs. Client ‘s issues could endanger conformity with the cardinal rules, such as some illegal activities related to the client issues ( APES110 s210, 2006 ) . If the identified menaces are non similar as clear insignificant, precautions. They should be applied to extinguish the identified menaces and cut down the hazards to an acceptable degree. In the other words, the important menaces must be clearly evaluated ( APES 110 s210, 2006 ) . However, if the client has menaces and high hazards which can non be eliminated or kept in the acceptable degree, the audit should reject to scrutinize the company. Those menaces and high hazards are showed as follow parts. 2.1 Threats and Precautions Conformity with the cardinal rules may potentially be threatened by a broad scope of fortunes ( APES 110, 2006 ) . Such as: Self-interest Self-review Advocacy Acquaintance Bullying 2.1.1 Self-interest menace The struggle of involvement state of affairs may be by the undermentioned grounds: The first ground is the hearers and professional member of audit squad who is non capable of exerting nonsubjective and impartial judgements in relation to the behavior of scrutinizing. Another ground is a sensible individual who knows all relevant facts and fortunes. The individual would reason that the hearer or a professional member of the audit term is non capable of exerting impartial judgements in relation to the behavior of the auditing ( APES 110, 2006 ) . For illustration: 1. The hearers have close concern relationship with a client. 2. The hearers are jointly keeping a fiscal involvement with a client. 3. The hearers have possible employment with a client. 2.1.2 Self-review menace A self-review menace exists whenever an hearer provides the audit client with rating services that result in the readying of a rating. It is incorporated into the client ‘s fiscal study ( sexto, 2009 ) . The self-review menace could non be reduced to an acceptable degree by the application of any precaution if the rating service involves the rating of affairs stuff of the fiscal statements, and the rating involves a important grade of subjectiveness. So that, such rating services should non be provided ( APES 110, 2006 ) . The important illustrations are showed as followers: A member of the confidence squad who late have been a manager or senior officer in the client. It will straight impact the capable affair of the confidence battle if the individual carry out service for the client. After being involved in their design or execution, hearers report on the operation of fiscal systems 2.1.3 Advocacy menace Advocacy can be seen as a calculated procedure of talking out on issues of concern that in order to exercise some influence on behalf of thoughts or individuals. In scrutinizing, the protagonism may be when the hearer make managerial determinations on behalf of the client, usage persons that involve the audit to set about the work, and the hearer commit the audit client for dealing ( APES 110, 2006 ) . For illustration: A entity is a fiscal statement audit client and the portions are promoted in a listed entity Acting as an advocator on behalf of an confidence client in judicial proceeding or disputes with 3rd parties. 2.1.4 Familiarity menace A acquaintance menace happens because the house or single individual in an battle squad. It may go excessively sympathetic to the client ‘s involvements when there is a close or long-run relationship with a client, its managers, officers or employees ( APES 110, 2006 ) . For illustration: Director or officer of the client holding a stopping point or immediate household relationship with a member of the battle squad. A manager or officer of the client or an employee in a place to exercise direct and important influence over the capable affair of the battle is former spouse of the house. 2.1.5 Intimidation menace When a individual in the battle squad, he or she may be deterred from moving objectively and exerting professional incredulity by menaces. The menaces include existent menaces and perceived menaces which from the managers, officers or employees of an confidence client ( APES 110, 2006 ) . For illustration: Bing threatened with judicial proceeding. In order to cut down fees, hearer is pressured to cut down unsuitably the extent of work performed. There must be appropriate precautions that relate to obtain cognition and understand of the client, such as its directors and proprietors responsible for its direction and concern activities. It besides has to better corporate administration patterns or internal controls by procuring the client ‘s committedness. A member in public pattern should worsen to come in the client relationship if it is non possible to cut down the menaces to an acceptable degree ( APES 110, 2006 ) . 3.0 Engagement credence portion A member in public pattern should hold to supply merely those services. The member is competent to execute in public pattern. Before accepting a specific client battle, a member should see whether credence would make any menaces to compliance with the cardinal rules in public pattern ( APES 110, s210 ) . The member should measure whether such trust is warranted if the member in public pattern intends to trust on the advice of an expert. The member should besides see the factors such as expertness, resources, repute, and applicable professional and ethical criterions. This sort of information may be got from the expert. That come from anterior association or confer withing others ( APES 110 s210, 2006 ) . 4.0 Case concerned changing or replacing When a member consider to tender for an battle which presently held by another professional comptroller, or who is asked to replace another professional comptroller in public pattern, he or she should find whether there exist any appropriate grounds, professional or something else for non accepting the battle ( APES 110 s210, 2006 ) . For illustration ( in public pattern ) : A proposed comptroller accepts the battle which has some menaces of professional competency and due attention. It is, nevertheless, the comptroller does n’t recognize it before accepts battle. In order to assist the member to make up one’s mind whether it would be appropriate to accept the battle in public pattern, the significance of the menaces should be evaluated by direct communicating with the bing comptroller for happening the facts and fortunes behind the proposed alteration. For illustration: The facts and dissensions are existed with the bing comptroller that may act upon on determination about whether accepting the assignment can non to the full reflect on the evident grounds of altering in assignment. Before the proposed comptroller who is asked to accept nomination as hearer or replace an bing hearer must pay attending that ( APES 110 s210, 2006 ) : Ask for the prospective client ‘s permission to pass on with the bing hearer. If it is refused the proposed, the hearer should worsen the nomination or audit battle. Once reception of permission, the hearer should inquire for the information in composing from the bing hearer. The hearer enables a determination as whether the audit nomination or the battle can be accepted. If the proposed comptroller is unable to pass on with the bing comptroller, and acquire the honest and unambiguous information, the proposed comptroller should seek to obtain information about any possible enquiries of 3rd parties or background probes. If menaces can non be eliminated or reduced to an acceptable degree, a proposed comptroller should worsen the battle unless there is satisfaction as to necessary facts by other agencies ( Public finance, 2004 ) . 5.0 Decision: The concern and regulative environment in which audit and confidence service suppliers work that continue alteration. In order to execute appropriate and relevant function in such a dynamic environment and go on to run into the public involvement, the methods of scrutinizing and confidence demand to be appropriate. That should be ensured by scrutinizing and confidence ‘s standard-setters. With turning accent on the information and communicating concatenation, the completion and communicating phases of confidence service ‘s battle are besides draw our fading. It impacts on the work of audit and confidence professions. It becomes a important country in the international fiscal markets. It can assist the hearer to avoid the possible hazard and menace which go together with the codification of moralss ( Gay A ; Simnett, 2007 ) . The hearer can non make an audit for anybody. There are three facets of menaces and hazards should be concerned and evaluated. They are menaces and precautions, engagement credence portion, and instance concerned changing or replacement. Hearers should see the whole fortunes to measure the clients. Hearers besides should cut down the hazards to an acceptable degree. If there are important hazards and leery that will straight act upon on hearers ‘ professional public presentation, the hearer can non accept to scrutinize the client. If the hearer deficiency of the profession cognition about the client ‘s industry, the hearer besides should reject make audit for the client. How to cite The Significance of internal control for management, Essay examples