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

Uk Government Responses For The Financial Crisis - 945 Words

UK Government Responses to the Financial Crisis UK government was very swift in its response the financial crisis. Various measures were taken to address the economic anomaly that came with the crisis. These range from various monetary policies to fiscal policies. Some of these policies are discussed below: Reduction in interest rate: In March 2009, UK government through Bank of England reduced interest rate from 5.0 % in September 2008 to 0.5 %. Figure 7 below shows UK interest rate level from a decade prior to the crisis period. Figure 7: Official Bank Rate and Inflation Source: Office for National Statistics The aim rationale behind reduced interest rate was to provoke recovery from the crisis. This targeted increase in consumers as well as firms and government spending since incentive to save had been eroded. This measure not only increased aggregate demand, it also aid commitment to new investments. Additionally, monthly cost of mortgage repayment was witnessed which in turn, provided more disposable income and make investment in property market more lucrative. Since reduced interest rate made it unattractive to save money, currencies were less demanded thereby causing fall in the currency values. This therefore had a multiplier effect on export and import. This explains why during post crisis period, UK exports became more competitive. The challenging part of this measure was that during the crisis, banks had limited liquidity which necessitated their longing forShow MoreRelatedThe Structure, Conduct and Recent Performance of the Uk Banking Sector1105 Words   |  5 PagesINTRODUCTION Before discussing the structure, conduct and recent performance of the UK banking sector, it is useful to provide an insight in the recent global financial crisis caused by the sub-prime mortgage crisis initiated in the US and underline its effects on the banking industry in the UK. It all started with the collapse of the housing bubble in the US, as borrowers were no longer able to meet their financial obligations and as consequence many of these subprime mortgages became default andRead MoreToyota Motor Corporation Ineffective Managed Its Crisis921 Words   |  4 PagesToyota Motor Corporation ineffective managed its crisis in the following ways: †¢ Toyota crisis responded passive, two months after the fatal crash that happened in California, Toyota forced to recall products. †¢ Toyota UK s managing director, Miguel Fonseca, as the spokesperson, miscommunicated with media, created confusion and concern. †¢ The company â€Å"magnified† its legal liabilities by denying on responsibilities with media, government enforce Toyota and held a congressional hearing, resultRead MoreMonetary And Fiscal Policies And Weighing Up How Effective The Coalition Have Been Improving The British Economy1491 Words   |  6 PagesIn this essay I will be examining how the financial crisis in 2008 caused the UK government to change their aims and policies to aid recovery. 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Including responses from HM Treasury Management, legislations being passed such as the 08/09 Banking Act, Governmental policies, Bank of England, Financial Service Authority and the Financial Services Act creating a new regulatory system. These key functions shall give an outlook and help towards analyzing the impacts of such responses. The HM Treasury’s management responded to the UK financial crisis by â€Å"significantlyRead MoreInside Job1673 Words   |  7 Pagesa 2010  documentary film about the  late 2000’s financial crisis  . The film is in five parts the film explores how changes in the policy environment and banking practices helped create the financial crisis. The movie starts with showing the Iceland bank where it all started from the land scape is shown green and fresh but then as the corporations moves into the country it becomes muddy and dry land with pollution. In a context of global economic crisis, everyone appears to be blaming the other in orderRead MoreFinancial Crisis : The Fiscal Crisis1355 Words   |  6 Pagesgeneral, a financial crisis is not an accident; it may take several years and has complex and interlaced causes (Claessens and Kodres, 2014). The 2007-08 global financial crisis is a typical case due to long-term non-intervention policy and loose regulation for financial market from government. Moreover, it involved the complex relationship between government and financial institutions. In order to look at this issue in particular, this essay first goes though the timeline of the 2007-08 financial crisisRead MoreThe Financial Crisis Of The Decade1364 Words   |  6 PagesThe financial crisis of the decade is considered the largest and most severe compared to the Great Depression. The crises reshaped the financing and investment banking business not only in the United States but globally. The top largest banks have fallen du e to the losses they have incurred in connection with their investments in the subprime mortgage markets. (Financial Crises 2007-2008 Overview) Governments had to come up with some solutions in order to further avert the decline of their countryRead MoreGlobal Outlook On The Emerging Markets1610 Words   |  7 Pagesbillion of capital that has flown out of the emerging markets. These concerns that were related with growth prospects had been experienced when there was high level of volatility when the year 2016 began. All the international financial markets experienced a worst financial performance in the first six weeks of the year that had surpassed the record of around 45 years. It has been mentioned previously that there has been around $8 trillion which had been wiped off from the world markets. The oil

The Awakening And A Doll s House - 973 Words

The Awakening and A Doll’s House both share similarities and differences. They were both written, at the time, toward different audiences. The Awakening was written in 1899, in English, and A Doll’s House was written in 1879, In Norwegian. Yet, despite these differences these works both find ways to explicate the same themes and ideas of feminism, and the concept of self-individuality. The culture, at the time, did not promote the self-individuality of women. The books’ main ideas, therefore challenges these notions and illuminate the idea of freedom as both Edna and Nora, the central characters, try to find it. Nevertheless, freedom comes at a price and consequences that cannot be controlled by the individual. Although both books illustrate this theme differently, The Awakening by Kate Chopin and A Doll’s House by Henrik Ibsen both tell that freedom isn’t necessarily free and that it requires sacrifice. Both their main characters, Edna and Nora, go through journeys in search for freedom and both these characters are in conflict with their surroundings. Edna Pontellier, a New Orleans woman who is married to a businessman, finds it stifling that he is gone for business trips and tries to find love outside their relationship, and Nora, an upper-middle class housewife, is conflicted by whether or not to leave Torvald. â€Å"Her marriage to Leonce Pontellier was purely an accident [†¦]† (18 Chopin) and â€Å"Do you think they would forget their mother if she went away altogether?† (30Show MoreRelatedA Doll s House And The Awakening1413 Words   |  6 Pagesthe idea that feminists hate marriage, men, motherhood, etc. In both A Doll’s House by Fredrik Ibsen and The Awakening by Kate Chopin these stereotypes are reinforced to the reader. Both A Doll’s House and The Awakening represent poor examples of feminism because the main characters rely on men for va lidation and also search for superiority over equality with the men in their lives. When we first meet Nora in A Doll’s House, she is a perfect wife, mother, and representation of a 19th century woman.Read MoreThe Awakening And Henrik Ibsen s A Doll s House1288 Words   |  6 Pagesnovella The Awakening and Henrik Ibsen’s iconic play A Doll’s House both follow strong female protagonists who deal with abusive relationships, difficult situations, and self-realization. A main theme seen in both works is that of self-awareness and the journey to find one’s self while they deal with conflicting relationships between themselves and other characters. Although Robert M. Adams’ identification of personality clashes is evident in both works, his interpretation of A Doll’s House and beliefRead MoreKate Chopin s The Awakening And Henrik Ibsen s A Doll s House1571 Words   |  7 Pagesdominated world, which took females to serve as inspirations rather than creators. In Kate Chopin s, The Awakening and Henrik Ibsen s, A Doll House, the authors use their main characters to show the occurring changes of females in a male dominated society. Edna Pontellier and Nora Helmer explore their desires to find independence and live fully within themselves. The two housewives experience their awakenings similarly through their repressive husbands, their lack of motherliness, and their ultimate decisionRead MoreCompare And Contrast A Doll House And The Poisonwood Bible1604 Words   |  7 PagesA Doll House by Henrik Ibsen depicts a young wife, Nora, as she struggles to deal with the repercussions of illegally borrowing money to help save, her husband, Torvald’s life. The play ends after her activity has been brought to the light and Torvald’s true nature of selfishness is revealed. Nora leaves him, recognizing their marriage as unequal. Barbara Kingsolver’s The Poisonwood Bible is set thousands of miles away in the Congo compared to the northern European setting of A Doll House, whereRead MoreAnalysis Of Nora Helmer s A Doll s House 841 Words   |  4 PagesBrennan1 John.Brennan Lisa Wall English Composition II 29 March 2015 Knowing about Nora Helmer From the beginning of A Doll’s House play, Nora Helmer appears to a obedient wife. She doesn t seem to mind when her husband, Torvald, calls her his little squirrel, his little lark, and a featherhead, (1.5-1.16).And more than that, she seems to enjoy and even play into it. She shows also a generous behavior, by giving a good tip to the porter and buying a lot of Christmas presents. TheRead MoreTheatrical Realism : Realism And Realism1228 Words   |  5 PagesDOLL’S HOUSE Henrik Ibsen (1828-1906), a norwegian writer, is considered to be the father of modern realistic drama His plays attacked society’s values and dealt with unconventional subjects within the form of the well-made play (causally related) Ibsen’s letters reveal that much of what is contained in his realist dramas is based on events from his own life. A Doll’s House was the second in a series of realist plays by Ibsen after The Pillars of Society (1877) In the play, A Doll s House, the titleRead MoreHow Writers Represents Relationships Between Characters1019 Words   |  5 Pagesmoney that he saved for a long time, he discovered what real happiness and love is after he becomes a Eppies` father. A Doll s House is a naturalist play in prose by Henrik Ibsen. Similar to George Eliot he uses the plot and language to pass a message of values and morals to the audience. The structures of the work are the three separate acts. Through them, the author shows how Nora`s and Torvald relationship changes. In the beginning they seem to be happy. As the play progresses, its easy to see thatRead MoreA Doll s House By Henrik Ibsen1037 Words   |  5 PagesHenrik Ibsen s A Doll s House is a work of literature genius. This three-act play involves many literary technics that are undermined by the average reader such as the fact that the plot shows the main characters Torvald and his wife Nora live the perfect life. An ironic paradox based around the fact that Nora and Torvald’s relationship is the complete opposite of perfect. Also, bringing upon a conflict as well, appearance versus reality. These little hidden meanings within stories are what areRead MoreCritical Attitude Toward Marr iage and Duty in the Play, A Dolls House by Henrick Ibsen985 Words   |  4 PagesIn the play â€Å"A Dolls House† by Henrik Ibsen, the controversy within the Helmer family conveys a critical attitude toward marriage and duty. The drama traces the awakening, self-realization and transformation of the main character, Nora Helmer. Having borrowed money from the character Krogstad by falsifying her father’s signature, Nora was able to afford a trip to the south for the sake of saving her sick husband, Torvald Helmer’s life. Since then, Nora has been secretly working in order to pay offRead MoreA Doll s House By Henrik Ibsen1421 Words   |  6 PagesIn A Doll’s House, Henrik Ibsen examines conventional roles of men and women in the nineteenth century. In the play, Nora exemplifies the conventional feminine standard during that period. She seems to be powerless and confines herself through high standard expectations, demonstrating what the role of a women wo uld be as a wife and mother. The protagonist of A Doll’s House is a woman named Nora Helmer. Ibsen shows how Nora’s design of perfect life gradually transforms when her secret unravels. In

Pro- Cell Phones and Ipods in School free essay sample

Alex Hightower Cell phones are taking over high schools, let’s face it. In this day and age cell phones and mp3 players are almost a necessity. Have you ever been sitting in the middle of class and you hear a cell phone go off? The common reaction is to look and see whose phone it was, then you lose focus and the teacher has to repeat what they were saying. This gets most teachers mad and many students upset. Students believe that teachers taking their phones away are not fair, when really you should have been paying attention to the lesson instead of distracting another student from learning. The teachers do not want to take the  cell phone  or mp3 players away from you but it is part of their job duties. They just want what is best for you and they want you to succeed in life. Many school administrators have taken the position that school rules should prohibit the use of  cell phones  and mp3 players during class, tests, and exams and in the bathroom. We will write a custom essay sample on Pro- Cell Phones and Ipods in School or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page I disagree. I think that they should allow cell phones and mp3 players in school. For one, it is safer to let children have their phones so they can contact their parents during the day, that way the parents know that their child is safe at school. If there is an emergency or accident the parents would want to know about it and if everyone is okay. The school board can only send out a voicemail so quickly and it would have all the information that their child would. It also wouldn’t give specific information pertaining to the child. It would send them into a panic, worrying that their kid is injured. If they were allowed to use their phones, they would call their parents and tell them that everything is okay. That would also relieve the stress of the school board about having to tell the parents because the kids would have already done it. Most kids these days have low attention spans. Those same kids also listen to music in their spare time. For example, while they read or do homework and likely concentrate better while doing this. So if we let them listen to music on their iPods or mp3 players during silent work, they would talk to other class mates less and they would finish their work more accurately and faster. Using iPods in class during silent work would help the kids do their work more accurately. Another concern is that a class mate might steal another class mate’s cell phone or mp3 player. This can happen but might be less likely if the student is allowed to use it. If the student is allowed to text in class he or she is going to check their phone or mp3 player more often than they would if they weren’t allowed to text or listen to music in class. Cell phone and mp3 players can be distracting in class, while teaching, but that’s why, rather than banning them, there should be a guide line set. The cell phone or mp3 player doesn’t need to be out the entire day or the entire class period but they also don’t need to be banned altogether. They should be used appropriately throughout the school day and emergencies. They also shouldn’t be taken if the student is caught with a cell phone or mp3 player. The ones that get caught are usually the ones contacting a parent because they are sick and not paying attention to the teacher. Having the phone sit in the office makes the school directly responsible for whether or not the cell phone is stolen or broken, which could result in a law suit, depending on the parents and the type of cell phone. Whoever pays the bill for the cell phone wouldn’t be happy if they can’t get to it because they have to work and it just sits in the office, causing them to pay for something that’s not being used. There is no real downside to letting students have their cell phones mp3 players in class. It’s better for parents who may need to contact their kids during school hours. It’ll help kids concentrate in class. It could make them use their phones less; we are more likely to do something were not allowed to do. That’s why we should allow cell phones and mp3 players in school.