Acct 542 Audit Proposal

Audit Proposal Audit Proposal Kudler Fine Foods has many different types of audit to consider that could be used for each functional areas of AP, AR, inventory management and payroll. This brief has the purpose to distinguish among the types of audits that could be used for each process; to recommend the audit most appropriate for each process; to explain how the audits will be conducted; and to identify events that could prevent reliance on auditing through the computer. Types of AuditDue to increasing economic and financial growth, many types of audit have been incorporated throughout the development process of internal activities. Audits can be performed manually or they can incorporate technology. According to Hunton and Bagranoff (2004), there are four main types of audit: 1) Attestation; 2) Findings and Recommendations; 3) SAS 70; and 4) SAS 94. Each type brings something unique to the table and can be used in different situations. Attestation. The Attestation audit present rep orts on examinations reviews or agreed-upon procedures.The auditor provides assurance on something for which the client is responsible. Findings and Recommendations. Findings and Recommendations is an audit that summarizes the audit work for each of the systems, which does not include an opinion. It could be considered â€Å"consulting† services. SAS 70 Audit. The SAS 70 is an auditing standard created by the AICPA and has two report types – Type I, which the auditor reports an opinion about the operating controls and Type II, that meets the objectives of the Type I additionally includes a detailed test of the effectiveness of the controls.SAS 94 Audit. SAS 94 audit deals with electronic records and have the purpose to guide and extend the auditor responsibilities in reference to internal controls knowledge as a part of a regular financial audit. Appropriate Audit Recommendations and Steps for each Process Accounts Payable. The appropriate IT audit for accounts payable (A/P) is the SAS 94 Audit. The steps that are taken for the SAS 94 Audit and ones that Kudler will use is the application software review. The steps are to do a limit, range, validity and completeness check. Accounts Receivable.The appropriate IT audit for accounts receivable (A/R) is also the SAS 94 Audit. This is for the same reasons. Kudler will check different areas to see how to handle different errors as they arise and to be sure that the system is checking for the errors within a timely manner by using software review. Inventory. The appropriate IT audit for inventory is also SAS 94 audit. SAS 94 audit uses administration review to determine how accurate the inventory is and how accurate the transactions for inventory are. The steps that are taken for this is to identify any areas that may have fraudulent information.According to COSO (2010), Inventory is the most misstated asset in an IT audit, pg 18. Para 14. Payroll. The appropriate IT audit for payroll is also SAS 94 aud it. SAS 94 audit software review uses the steps to test payroll in the same ways that it will test A/R and A/P. Kudler will have the ability to test payroll, A/R, and A/P in the same audit test and possibly at the same time. Events that could Prevent Reliance on Auditing through the Computer Since we have discussed what types of audits we recommended for each accounting process.We would now like to focus on certain events that can assist Kudler’s Fine Foods on the events that could prevent the reliance on auditing through a computer. The events that must happen involve testing the data, validate computer programs, review the system software, validate user accounts and access privileges, and embed modules to achieve continuous auditing. Testing the data. The first event that has to happen is gathering data that can be tested and see how the data is processed . In more complex systems the data have to be put through an integrated test facility in order to audit the operational settings.Data sometimes will go through a parallel simulation which is time consuming but will audit the processes to see if they are functioning according to company policies. Validate Computer Programs. The Next event deals with using audit techniques to validate new computer programs that upgrade or enhance the software by installing the internal controls to protect against unauthorized changes and it will also help develop better company software. This event also compare the new or enhanced program with the old software to see what processes or improved or useless. Review of System Software.The third event actually reviews the systems software controls of the operating system and its utility programs that perform the housekeeping. It also reviews the program library controls, monitors storage programs, and accesses control software. The event is do in order make sure all the controls are in place and functioning and to ensure all controls we approved the documentation or by usin g the software tools. Validate User Accounts and Access Privileges. The fourth event that is validating user accounts and access privileges that will ensure who has access to what data and what account have to be set up to ensure security and accuracy.The auditor needs to verify that the software parameters are there but make sure that the IT staff is using them correctly in or for this event to happen. Continuous Auditing. The last event is continuous auditing in which all the data will be audited as it is processed to ensure real time assurance and to provide faster financial reporting that is accurate. This process is done by embedded audit modules which capture the audit data, exception reporting that reject data that fall outside the predetermined specifications, transaction logging tag certain transaction so they can be reviewed to see f the controls in place are working, snapshot techniques examine the way special transactions are processed, and continuous simulation is invol ved in collecting data and comparing it to data in a database management system to look for discrepancies. These tools are designed to audit controls and procedures when no auditor is present. Conclusion In conclusion we feel that this audit proposal will effectively help the Kudler’s Fine Foods organization determine what type of audit to use for each accounting process. The recommendations will help this organization achieve the structural controls needed in order to function in the modern world.We will be pleased the help this organization in achieve continuous auditing which will help with getting away from auditing through a computer. By going through the various processes of auditing Kudler's Fine Foods will have success and continues to gain market share in its industry. References Bagranoff, N. A. , Simkin, M. G. , & Strand Norman (2008). Core Concepts of Accounting Information Systems (10th ed. ). New York: NY: John Wiley & Sons, Inc. Galvenston (2012). How to Create Flowcharts for an Accounting Information System, eHow, Demand Media, Inc. , retrieved online July 8, 2012 from http://www. how. com/how_6827920_create-flowcharts-accounting-information-system. html. Grocery Store POS Software Solutions. (2010). Retrieved online July 8, 2012 from http://comcash. com/grocery. php Hunton, J. A. , Bryant, S. M. , & Bagranoff, N. A. (2004). Core Concepts of Information Technology Auditing. New York, New York: Wiley & Sons. O’Brien, J. A. , & Marakas, G. M. (2008). Management Information Systems (8th ed. ). Boston, MA: McGraw-Hill. COSO. (2010). Fraudulent Financial Reporting  . Retrieved from http://www. coso. org/documents/COSOFRAUDSTUDY2010_001. pdf

Slavery in Renaissance

Europe in the 14th to 16th century was marked by Renaissance. Renaissance which means â€Å"rebirth† began in Italy and later on expanded into different countries like Engalnd, France, including Germany. Within those three centuries, Renaissance reached other parts of Europe. In these years, the focus of study turned into morality of human actions rather than the usual religious issues(Encarta, 2007). It was in this era when Humanism was introduced which is based on the Philiosophy that all people are rational beings thus, everyone possesss the capacity of goodness and the truth. Furthermore, Humanism gives emphsais to the worth of an individual. While the Italian Renaissance represents the best of Europe, there are different practices that were made that conflicts Humanism. Renaissance was the same period wherein rediscovery of slavery happened (Hooker, 1996). Slavery dates back to the pre-historic times but it was in the 12th century when Human Slave Labor was rediscovered in Europe. On 1444, Portugal started to import slaves due to lack of agricultural workers while Spain followed in the 16th century and England joined the trade in the latter part of the 16th century. Hooker, 1996) Slavery was defined as an involuntary or forced form of human servitude wherein most services are obtained through force and slaves were considered as property of owner. These slaves are considered as things and they were being traded, bought, sold or payment fo0r a debt and also serve as a gift. Slaves during these times were obtained either by raid of conquest of other people wihin or from other society. During Renaissance, the fast growing Italian City-Estates demand for more slaves and was later on considered as the largest consumer of human slave. Slaves in Italy are mostly domestic servants and every wealthy family in the city have atleast one slave for household. (Hooker, 1996) While Humanists were proposing to educate the whole person of an individual, including the physical and moral development aside from intellectual achievement, a new type of slave was introduced in the purpose of economical reasons. Plantation slaves were the cheapest labor that is possible during that time. (Encarta, 2007) The existence of slavery during the Renaissance wherein the emphasis on the worth of people was highly regarded, was quite conflicting to each other but, it is evident in the accounts of Renaissance that slavery is really visible and there is a very large amount of victims of slavery. This Human Slave Trade and the presence of the â€Å"Plantation S;aves† was due to the growing needs of the plantations especially the sugar plantations for workers that will be paid in a small amount. Plantation Slave was caused by the economic stability of Italy and the growing plantations. Hence, the conflict on slavery and humanism started. (Hooker, 1996)

Leaders of the Civil Rights Movement

In Martin Luther King‘s speech he speaks with such passion and determination, you can tell in his voice that he means everything he says and his hope reaches out to people and the way he emphases his words captures the audience’s attention. He believed that every person should be equal despite their skin color. In Malcolm X's speech he talks more about himself and he thought it would be best for everyone to keep their religion to themselves. He believed that the black people were trapped by the white people. He thought of white people as the enemy and he mostly spoke negatively about them. He made jokes throughout his speech and to me he didn’t sound at serious as Martin Luther. For example Martin said â€Å"Violence as a way of achieving racial justice is both impractical and immoral. It is impractical because it is a descending spiral ending in destruction for all. It is immoral because it seeks to humiliate the opponent rather than win his understanding; it seeks to annihilate rather than to convert. Violence is immoral because it thrives on hatred rather than love. As opposed to Malcolm X, who stated in his speech â€Å"There is nothing in our book, the Koran, which teaches us to suffer peacefully. Our religion teaches us to be intelligent. Be peaceful, be courteous, obey the law, respect everyone; but if someone puts his hand on you, send him to the cemetery. That's a good religion. † Dr. Martin Luther King, Jr. wanted a more peaceful approach. He hoped that with sit -ins and peace marches to appeal to the ideals of dignity and justice in the white people of the time. To show them the wrong they were doing so that they would want to correct it in themselves out of their own personal honor. Malcolm X on the other hand believed that white people would never give up their power, at least early on in his career as a civil rights leader. He believed they would only give it up if forced to do so, and that meant through militant means. He eventually give this idea up in favor of more peaceful means after finding white Muslims who treated him and other black men as brothers; and black men who treated white people as brothers as well. And with this he began to realize that they could live in peace, and so he switched to a more peaceful style in his protests in the end. Personally, I believe that Martin Luther’s approach to gaining equality among people worked best. When taking a forceful approach, such as Malcolm X’s you take a risk that your enemy will not fear you but that they could possibly fight back and over power you. This could possibly be said for a peaceful approach as well but it’s less likely.

Gender Roles In The importance of Being Earnest Essay

In The Importance of Being Earnest, the question of each gender’s role in society often centers on power. In the Victorian world men had greater influence than women. Men made the decisions for their families, while women worked around the house. Wilde raises interesting questions about gender roles in The Importance of Being Earnest, by putting women (like Lady Bracknell) in positions of power and by showing that men can be irresponsible and bad at Decision-making The traditional view of gender relations in the Victorian era was that men were active, manly, assertive and economically independent whilst women were assumed to be passive, pliant and dependent. I believe that Oscar Wilde does challenge these traditional roles deliberately to make humor out of these characteristics and to make fun of the conventional roles of society. The two main male characters, Jack and Algernon, cannot really be regarded as masculine, or at any rate both of them do not fit the criteria for wha t characteristics a stereotypical Victorian man would be they are both what people at that time would call ‘dandy’s’. Algy and jacks un gentlemanly behavior and trivial pursuits can be seen as comic and deliberate in making men seem less powerful and serious. Algy is also a little too concerned with clothing to come across as masculine. This can be seen when he criticizes Jack by saying that he had ‘never known anyone to put so much effort into dressing and to produce so little effect’. Algernon also says in Act two when talking to Cecily that he wouldn’t trust Jack to buy his outfits as he has ‘†no taste in neckties†. Algy is dandy, making him unmasculine and a bit of a joke in the eyes of the Victorian audience. †¨Ã¢â‚¬ ¨ A time in the play when we see women as having more power then men is in the character lady Bracknel, she is strong and blunt even coming across as a bit intimidating we get the feel that even Algy is afraid of her as he would rather make up a fake man then tell her that â€Å" he cannot have the pleasure of dinning† with her. Another strong female character we see is Gwendolyn. She is feminine in some aspects like how se wanted the proper engagement (she makes jack proposes formally), but at the same time she can be seen as more masculine then Jack especially because she is quite assertive. Gwendolyn is also breaking stereotypes as when her  mother tells her to wait in the carriage but she defies her, were as most girls at this time would not even dare to disobey there mothers. A good example of Gwendolyn being assertive is when Jack is made to propose to her properly. Even though Gwendolyn knows exactly what he is going to ask her and she even tells him that she is going to accept him before he proposes, Gwendolyn insists on a proper proposal, which is absurd. †¨Ã¢â‚¬ ¨Gwendolyn is clearly going to be more and more like her mother as she matures we see Algy mention this when he says that a girl’s worst flaw is that â€Å"they will end up just like their mothers†. Her mother, Lady Bracknell, is probably the most masculine character in the play. She is very pompous and the most assertive of all the characters. She has the power to stop Jack from marrying Gwendolen and has the ability to boss the male characters of the play around. Lady Bracknell’s masculinity is funny because it is almost absurd. She is seen as lacking some more feminine characteristics like sympathy for example she has no sympathy for Bunbury who she claims â€Å"should just make up his mind whether he is going to live or die† .She gives Jack no condolences when he says that he had â€Å"lost† both his parents, instead she says that he was careless, and when he explains that he was found she appears to be outraged and shocked giving us the impression that she has control over the situation. Lady Bracknell has the upper hand over all the main characters in the play. †¨Ã¢â‚¬ ¨After the examination of the female characters it can be concluded that the female characters are not really typical Victorian women than are Algernon and Jack typical Victorian men. Oscar Wilde has created characters that challenge the Victorian views of gender relations and this is what causes the play to be so funny. The characters are not what you would expect and can be seen as over exaggerated stereotypes of gender roles at the time.

Letter of intent & GPA explanation letter Personal Statement

Letter of intent & GPA explanation letter - Personal Statement Example Additionally, during my undergraduate period I had not matured enough to understand the dynamics of career. However, with the passage of time it has become evident to me that I am suited for the healthcare administration area and I intend to act on this passion, potential and opportunity by enrolling for Masters Degree in healthcare administration from the university of Saint Joseph’s. I have chosen Saint Joseph’s University because of its reputation in offering credible courses and quality education. Several of my colleagues and people I have a lot of respect for also recommended this university to me. I also chose this university because it has a good standing as regards the discipline of healthcare administration. Prior to the choice I considered a number of universities where I performed a thorough evaluation of their strengths and weaknesses. I settled on Saint Joseph’s University to its versatility as concerns the course I selected. Though quite specific, the course content of the university for healthcare administration is versatile enough to incorporate a wide array of parameters that are not only required for success in the field but also recommended by education bodies along with government agencies. As a result, I am satisfied with the course content of Saint Joseph’s University and I think it appropriately fits my career objectives . Moreover, the overall environment provided in the university is complementary to the ideals of higher education, career advancement and general launching of students’ career advancement; I find the university a great choice for the advancement of my objectives regarding education. I have worked in a number of healthcare entities and therefore I possess substantive work experience that will enable me to benefit from the master degree program at Saint Josephs University. I have worked in several capacities

Darwinian Evolution of ethics Essay Example | Topics and Well Written Essays - 750 words

Darwinian Evolution of ethics - Essay Example Of these, ethics is the most vulnerable to change as it merges with beliefs, morals, science, religion, and character of each individual. As a result, the evolution of ethics has a direct relationship to what Charles Darwin believes is the human species’ inherent desire to survive in a culture that alters regularly. This ultimately demonstrates that the underlying principle of the evolution of ethical systems remains upon the survival of the human species. Darwin’s stance on morality suggested morality as the evolutionary process’s product. Darwin was of the view that such social instincts as the tendency of humans to display kindness, sympathy, and have an urge for social approbation originate in the human nature. In reality, other social species also constitute the rudiments of such behaviors. Even though, Darwin thought that these instincts tend to contradict the natural selection’s imperatives e.g. the rise of selfless behavior from the selfish genesâ €™ machinations. Among a vast majority of the Darwinian theorists, Darwin was the first to deal with this conundrum. â€Å"Darwin proposed to account for our sociality with a combination of selection for individual reciprocity (reciprocal altruism), "family" selection (a.k.a. kin selection) and "group selection" -- that is, the positive selection of traits which provide an advantage for groups that are in competition with other groups† (Corning). In addition to that, nothing but the human beings possess the true morality because of their ability to superimpose the reasoned constraints of culture upon their motives. Darwinian theses that have implications for moral philosophy include: humans being the natural selection’s product, humans being forged to serve as social organisms by that process, and the presence of an innate moral sense among the mechanisms governing human sociality (Joyce 1). Although the first two theses are not questioned seriously, yet the thesis of moral nativism sparks doubt. However, Darwin has personally approved of all three theses in The Descent of Man. The evolutionary account of moral sense provided by Darwin emphasizes upon the importance of moral emotions, thus overlooking the morality’s essence as pure rationality (Arnhart). Interest in Darwinism’s moral implications rose after the Origin’s publication as the truth of Darwinism was suspected to undermine the traditional ethics. Darwinism’s biological thesis attracted some resistance from its incompatibility with the traditional morality that led to the perception of rejection of Darwinism. The founder of the Social Darwinism ethical system is Herbert Spencer, who argued that the fittest in a proper society are the ones who are successful while the unfit are placed at the bottom. These ideas are challenged today, especially the argument that helping the needy leads to unfavorable consequences since it helps the ones who are demonstrated to be unfit survive (â€Å"Evolution and Ethics†). There was an obvious oversimplification of the adaptation of Spencer to Darwinism to the social situations. Such virulent anti-Darwinian perspective is inspired by social Darwinism and its logical following from the evolutionary theory. However, the ideas of Spencer do not necessarily follow from Darwinism logically. Humans adapt to survive and they do so by creating standards and rules of

INFLUENCE OF CULTURE ON SAFETY AND PROJECT PERFORMANCE Dissertation

INFLUENCE OF CULTURE ON SAFETY AND PROJECT PERFORMANCE - Dissertation Example It is a fact that there has over time, developed a lot of debate concerning the influence of safety culture in the construction industry of Saudi Arabia. According to Williamsen (2013), safety culture provides the project leader with the courage to follow through all the decisions that he has made because without it, then his decisions will most likely not be taken seriously by his subordinates, and will,  in fact, become meaningless. It has been found that in the Saudi construction industry, there has developed a need for the integration of conservative Saudi safety culture into the design of the building being constructed (Zou, Redman & Windon, 2008). It is a fact that many project leaders in Saudi Arabia in the past have been unsuccessful because they have failed to consider the importance of culture in this society when making decisions concerning safety and project performance, especially when these decisions were needed the most (DeJoy, Gershon & Schaffer, 2004). In this indu stry, every project leader should be conscious of the situations involving safety of their workers and this enables them to ensure that the safety of those who work in the construction site is ensured; they have to consider the best safety solutions that are culturally acceptable (Nelson, 1996; Simon & Frazee, 2005). They have to study the cultural needs exceptionally well and understand them so that their decisions concerning the project can be correct and well informed and this is likely to ensure that safety standards and the project performance are of the high. The purpose for this research is to explore how Saudi safety culture has come to influence the safety and performance of construction projects in the country. The study is based on the construction industry in the Kingdom of Saudi Arabia, and seeks to explore the impact of this culture on the safety of employees as well as on project performance. The current aspects of safety culture and safety policies that have been ado pted by the construction industry in Saudi Arabia, as well as the factors that influence implementation of safety culture in construction companies will also be examined. Among the cultural factors that are going to be explored in this research include the religious recommendations on safety, the economic considerations, as well as the willingness of the construction companies to ensure the safety of their employees. The research would be helpful in determining the degree to which culture influences safety and performance of construction projects. Background According to Carrillo (2012) the failure of those taking on projects in Saudi Arabia to understand the importance of safety culture means that they will likely make decisions that are unacceptable, and these might end up jeopardizing the entire project. Moreover, individuals in the construction industry have to consider the fact that the safety culture of the Saudi Arabia is prescribed not only on the Holy Quran but also on the Sunnah. They therefore need to conduct investigations in order to come up with as much information about it as they can to ensure that all the construction projects that they undertake are in compatibility with the Sunnah (Chileshe & Dzisi, 2012). They should be extremely careful when attempting to stop those old practices which might be detrimental to the project, but part of the local culture, because the adoption of new ones leads to the immense failure of the safety standards as well as the project