Recommendation Brief for an Internal Auditor Essay Example for Free

Recommendation Brief for an Internal Auditor Essay The client has a problem with an out of control system. So, the client is asking for a recommendation to hire an internal auditor. In this recommendation brief the background benefits will be discuss. In the same brief the justifying the benefits of using the internal auditor will be discuss. In conclusion a recommendation on a person whose has the background for the auditor. Benefits of Internal Auditor Before discussing the benefits on internal auditor a definition of internal audit would be discuss. â€Å"An employee of a company charged with providing independent and objective evaluations of the companys financial and operational business activities, including its corporate governance†. (Investopedia, 2013) In addition to financial and operational business, the auditor has to do evaluation on the operation efficacy. The evaluations are reported to the upper level management. The reports could be in the form of recommendation. The recommendation would explain the methods to correct any areas that may not observe the laws and regulations. Benefits of an internal auditor are many. Also the benefits can be seen in the audit itself. According to the Institute of Internal Auditors, under Attribute Standard 2110 Governance the audit would: â€Å"1. Promoting appropriate ethics and values within the organization; 2. Ensuring effective organizational performance management and accountability; 3. Communicating risk and control information to appropriate areas of the organization; and 4. Coordinating the activities of and communicating information among the board, external and internal auditors and management†. (theiia.org, 2013) In addition the IIA states under the performance standard the auditor must do the following: 1. â€Å"Managing and Internal Audit Activities 2. Planning 3. Communication and Approval 4. Resource Management 5. Policies and Procedures 6. Coordination 7. Reporting to Senior Management and the board†.( theiia.org, 2013) The above can be considering benefits because the auditor will ensure that the controls within the system would be running smoothly. The most important benefit of internal auditor would ensure that the audit would how the controls do have the effectiveness towards the risks. These risks would be found in the governance. The controls would 1. Protect the company assets, 2. The effectiveness of operations, 3. Upholding (compliance) of the laws, regulations, policies. Background benefits the client The background benefits can help the client. The auditor would review the out of control system. Once the review is done the auditor could write how to correct the weak area. The review would provide the methods. The auditor has to make a recommendation to the upper level of management. In the recommendation the correct methods need to get the out of the control system into a control system. The benefits for the client is a under control of the system. Once the control system is working properly the company would lower some the risk. Risk like not obeying the regulations established by the government. If the company does not correct the problem then the company would have heavy legal problems. Referring a person for the job The auditor job position needs to be filled. The person who will fill this would need to have a Bachelor in Accounting or Masters in Accounting. At least some experience as a auditor. There will, from time to time, a need to do overtime. Ms. Jane Doe would be an excellent candidate for the auditor position. Ms. Doe has five years experience in auditing. Also, she has a Bachelor’s and Master’s in Accounting. She has been an instructor college level accounting course. Ms. Doe recently receive her CPA license and is available to start right of way. Conclusion Internal Auditor has an important role in a company. The internal auditor would keep the control system up to date. Also make sure the company’s control system does not go out of control. The are several regulations and laws that must be observe. The auditor has communicated, control, evaluate, and protect the company’s assets. The internal audit would show the weak areas or areas that are not in the accordance of the law. The internal auditor would make the necessary recommendation to the upper level management what changes have to be done to meet the laws and regulations. References Full Standards. (2013). Retrieved from http://www.theiia.org/guidance/standards-and-guidance/ippf/standards/full-standards/?search=risk www.investopedia.com. (2013). Definition of Internal Auditor. Retrieved from http://www.investopedia.com/terms/i/internalauditor.asp

Using Clostridium botulinum as a Biological Weapon Essay -- Terrorism

Fatal Dilemma: Using Clostridium botulinum as a Biological Weapon Ever since the dawn of biotechnology, the world had to face a new dilemma: bioterrorism. Using biological agents such as bacteria, viruses, fungi, etc., bioterrorism attack aims to cause illness of death in people, animals, or plants as a method of warfare. Used throughout history, biological weapon serves as a pivotal role in disarming an army. Botulism toxin, known for the most toxic substance in the biological world, has been used throughout history as a biological weapon. The bacteria Clostridium botulinum causes botulism causes botulism disease, which is a serious paralytic illness that strikes all age groups. The clinical forms of botulism include foodborne botulism, infant botulism, and wound botulism. Botulism, if left untreated, is fatal; however, even treatment with antiserum can not provide full recovery. Botulism is rare a disease. Therefore, if anyone is diagnosed with foodborne botulism, investigation of food supply must be carried out promptly; for investigation of the botulism-diagnosed-individual's surrounding is the only method of detecting a potential bioterrorism attack. With the continuous advancements in biomedicine follows a continuous proliferation of bioterrorism, which uses biological agents for malicious purposes (Anderson 2). More specifically, bioterrorism is a method of terrorism that intentionally releases or disseminates biological weapons that may be in natural occurring or human-modified form (Botulism- Definition). Although bioterrorism is considered as a recent dilemma, the use of biological weapon predates recorded history, during the ancient times where biological toxins were extracted from plants and animals and ap... ... Oct 2001. Center of Disease Control and Prevention (CDC): Department of Health and Human Services. 21 Jul 2007 . Fong, I.W., and Ken Alibek. Bioterrorism and Infectious Agents. New York: Springer Science and Business Media, 2005. Hurlbert, R.E.. "Biological Weapons: Malignant Biology." 1997. 21 July 2007 hurlbert/micro101/pages/101biologicalweapons.html+no+tool+or+piece+of+kno wledhe+has+an+innate+moral+context&hl=en&ct=clnk&cd=2&gl=us >. Knobler, Stacy L. , Adel A. F. Mahmoud, and Leslie A. Pray. Biological Threats and Terrorism. Washington DC: Institute of Medicine, 2002. Shapiro, Daniel S and Alice S. Weissfeld. "Botulism Toxin." Sentinel Laboratory Guidelines for Suspected Agents of Bioterrorism 21 July 2007 .

E Commerce and Business Start Up

E commerce and Business Start up Throughout the evaluation process of a potential new idea and in the development of new marketing strategy E-Commerce needs to be continually assessed. E-Commerce offers the entrepreneur the opportunity to be very creative and innovative; its importance is indicated in the continually increasing amount of both business to business and business to costumer e-commerce sales. It increase on the annual basis, according to com Score Networks, total Internet business reached to $214. 4 billion in 2008, an increase of 7% in internet business as compared to 2007. The $214. Billion was composed of $130. 1 billion Non travel spending and 84. 3 billion Dollars travel spending. Video games, consoles and accessories together was the fastest growing categories constituted of 29%, sport and fitness items 29%, event tickets, 13%, consumer electronics 9%, apparel and accessories 4% and travel spending increase by 7% as compared to 2007 over 2008. Factors that facilita ted the growth of e-commerce are wide spread use of PC’s, the adoption of intranet in companies, the acceptance of internet as the business communications platform and faster and more secure systems.Numerous benefits such as Access to broader customer base, lower info dissemination cost which expand the volume of E commerce. Using E-commerce Creatively: E-commerce is mostly use by most corporations to increase their marketing and sale channels. The internet is especially for small and medium size companies as it enables them to minimize the marketing costs while reaching broader markets. An entrepreneur starting an E commerce venture needs to address the same strategic and tactical questions as any other entrepreneur, but some new specific issues are faced because introduction of new technology used in E-commerce.An entrepreneur should decide whether should do in house or out sourcing for an inter business. In case of in house operations there are computer servers; hardware, software as well as support services are included. And in case of outsourcing entrepreneur can hire web developers to design the company’s web pages and upload them on the internet through ISP. In this case the entrepreneur main task is to regularly update the information on the web pages; another option is that to purchase the software from the local market. The correct decision b/w in-house or outsourcing depends on the size of the business.The 2 major components of internet business are Front end or Back end operations. Front end operations are the websites functions, search options, secure payments, shopping cart. The biggest mistake usually make by the companies is that they believe that the attractive website secure their business, which leads them to underestimating the back end operations. The integration of back end and front end operations represents the greatest challenge for doing internet business and at the same time provides an opportunity for developing a sust ained competitive advantage.Websites: Entrepreneurial firms mostly use websites, about 90% of small businesses today have operating websites, but majority of them are not capable of operating new websites. A good website should be easy to use. In developing a website one should keep in mind that; who is the audience? What are the objectives of the site? What do you want to costumers when they visit the site? In addressing these questions one should effectively organize the website. This requires that the material should be fresh and updated on regular basis.Another most important feature of the website is the search capability; it should be easy to find information about the products and services, which can be accomplished by advance search tools and subject browsing. Other functions that should be available are shopping cart, secure server connection, credit card payments and customer feedback. Speed is the characteristic of a successful website. Tracking costumer information: The motivation for tracking costumer information is to capture costumer attention; care must be taken in doing so to follow the laws protecting the privacy of individuals.Doing E-commerce as an Entrepreneurial Company: For online business one should take care of several factors; first the product should be delivered economically and conveniently. Fresh fruits and vegetables for individual consumers are not appropriate for long distance deliveries and online sales. Second the product should be interesting for larger no of people. Thirdly online operations should reduce the cost. And the 4th one that company can easily draw costumer to its website.

Congressional Representation Richard F. Fenno Essay

In an era where strong partisan divisiveness continues to paralyze Congress, The Challenge of Congressional Representation offers a well-formulated, insightful study of the intricate relationship between Congress and their home constituencies. It invokes nostalgia for a time before the Tea Party insurgency and the dreadful Citizens United decision – a time when Congress members put â€Å"country before party†, by listening to the people they represent rather than their echo chamber and the unlimited fiscal influences of Political Action Committees. To be sure, author Richard F. Fenno presents this noble exploration as a follow up piece to his earlier study, Home Style, and maintains focus on the micro-analysis of Congress members and their relationships with their constituents (p. 1). Indeed, The Challenge of Congressional Representation seeks to fill the chasm of Congress personal narratives within their home constituencies through the innovative approach of person al observation and storytelling. However, the author’s transitions between first and third person can be dizzying at times. Nevertheless, the book is enjoyable and presents the reader with a captivating cast of characters and an inside glimpse of the painstaking process of casework while juggling family, hectic travel schedules, and legislative duties. Fenno’s Method With this in mind, Fenno embarks on a quest for pragmatic knowledge by examining five members of Congress who possess varying party affiliations,Show MoreRelated Race and Representation in Congress Essay5076 Words   |  21 PagesRace and Representation in Congress The topic of race, redistricting, and minority representation in Congress has emerged as one of the most salient issues in contemporary political thought. The creation of so#8209;called majority minority districts has been attacked as unfair and racially polarizing by some observers and ultimately struck down as unconstitutional by the Supreme Court. The study of race in relation to American politics and institutions, and, in particular, to the institution