Prostitution Legalization - Free Essay Example

Sample details Pages: 7 Words: 2008 Downloads: 5 Date added: 2019/08/07 Category Society Essay Level High school Tags: Prostitution Essay Did you like this example? Prostitution. Its a hush-hush profession that people seem to be appalled to talk about. Its almost as if people are afraid of men and women selling their bodies for the lustful desires of others. Its nothing youd hope to come from the mouth of a child, but should it be a crime? Presently the issue of prostitution has major effects in and outside of the United States. As a society, prostitution is frowned upon, but it should be legalized. In order to make my stance clear, Id like to clarify the difference in the way I define decriminalization and legalization. Decriminalization would effectively eliminate laws against prostitution and other forms of sex work. Furthermore, it disallows authorities from intervening in activities that have any relation to prostitution. Legalization, on the other hand, would allow a regulation of prostitution. We would be able to create laws to control what happened in the prostitution world. There would be licenses and police intervene in malpractice. Its important to know the difference because legalizing prostitution could save the lives of many girls in this industry. Don’t waste time! Our writers will create an original "Prostitution Legalization" essay for you Create order Prostitution is an incredibly broad term referring to a practice that is conducted in a variety of ways. The one most people think of is street prostitutes, the girls who walk around public areas attempting to solicit customers in alleyways, vehicles, and motels. Street workers are usually under control by a pimp, who widens their clientele while also taking some of their profit. However, there are other forms of prostitution which exist, unchecked. Furthermore, it is debatable as to whether or not adult film actors, escorts and sugar babies are prostitutes. At first, it doesnt seem so but when you think about it, porn stars are engaging in prostitution. If the dictionary definition of prostitution is the practice or occupation of engaging in sexual activity with someone for payment., then its clear that that is exactly the job that porn stars partake in. This is the same for both escorts and sugar babies, though they have worked their way around the law. An escort is generally a beautiful girl you pay for her time. The escort is required to go out with you,and more often than not, it is understood between both parties that intercourse will happen. A sugarbaby on the other hand tends to be like a consistent prostitute. Sugar babies are given money by their sugar daddies under the guise of being for the babys rent,self care, or simply as gifts. Although these jobs have different names, at their core, its simply prostitution. What makes these more legitimate than streetwalker prostitutes? Prostitution has been a punishable crime from as far back as 1075 BC. According to Assyrian law, clean and pure women had to be veiled when they walked the streets. But, prostitutes and other women of lesser stature had to be unveiled. If these harlots were caught with a veil, then they were punished with 50 hits and tar poured on their heads. In the year 525 Byzantine Emperor, Justinian the Great, married a woman named Theodora who was allegedly a former prostitute. Together, they created laws that disallowed prostitutes and owners of brothels from the capital and banned sexual intercourse in public bathhouses. In terms of prostitution being a crime in the United States? On March 3, 1875, the United States Congress passed the Page Act of 1875. This would outlaw the importation of women into the United States for the purposes of prostitution. Prostitution being unchecked by the government means that girls who are willing participants in the sex trade, can not turn to a police officer when things go awry. It even happens that sometimes when these women do not want to have sex with someone, that they are beaten, raped, and abused. The claim that these women are asking for it because of their career choice and what they wear is not only ludicrous, its inhumane.No one is ever asking to be raped, no matter their occupation, clothing style, or anything else for that matter.There are a number of reasons to think that making prostitution legal might improve working conditions for prostitutes. If they were having a problem with a client, they could threaten to call the police.(Ehrenfreund). Its also not uncommon for these women to be assaulted. One of the most famous cases of this being the case of Christy Mack. Christy is a former pornographic actress, and advocate for sex workers in all forms. In 2014 Mack was physically abused and raped by her ex-boyfriend who was an MMA star. The unfortunate truth is that for many prostitutes, there is no real safe space to conduct their practices when both they and their clients are consensual participants in. Sometimes they must resort to alleyways, low-grade motels, and in some cases their own homes. Simply decriminalizing prostitution were legalized, it might mean that street workers might be able to get away from pimps and be allowed access to work in a controlled environment. There could be better screenings for sexually transmitted diseases, for both the workers and the clientele. In the Netherlands, both brothels and pimping are legally allowed.It is legal to run a business where men or women over the age of consent are voluntarily employed as prostitutes. The person running the business must satisfy certain conditions and obtain a license from the local authorities. This solution is a great step that may help benefit the workers. There will be rules set in place so that prostitutes can avoid being hurt. Continuing to criminalize prostitution may end up doing more harm than good. decriminalizing prostitution prevented 824 rapes that would have been otherwise reported to police and presumably many more that otherwise would not have been reported in any case. (Ehrenfreund)It is possible that rapists may turn to buying sex if they are desperate rather than attacking women without consent. There is no guarantee that rape would never happen again as a result of the decriminalization of prostitution but it is undeniable that it would significantly reduce the issue. Clearly prostitution brings benefits when legalized. Those on the other side of the issue may say that prostitution is that humiliating profession. I think that this may be true in some cases. For example, if you go homeless and you need to sell your body to make ends meet, you may find the trade embarrassing.According to Barry Kathleen Prostitution laws in the United States, as elsewhere in the world, reflect the sexual double standard of misogyny, which honors women as wives and condemns them as whores, making sure that the market always supplies men with prostitutes. (Barry, Prostitution) There are some people who are in the profession who are not so opposed to being involved in sex acts, to make it illegal furthers the belief that prostitutes should be condemned as whores. Perhaps they arent interested in committed relationships and simply, enjoy having sex. It could be possible that they find it more humiliating to be on a porn site, and would much rather keep their profession discreet. The sex-workers rights movement was founded on three general tenets, all of which are based on the right to self-determination. First, members of the movement do not believe that all sex work is forced, and, in fact, believe that many women freely choose this work. Second, they believe that sex work should be viewed and respected as legitimate work. And third, they believe it is a violation of a womans civil rights to be denied the opportunity to work as a sex worker.(Sloan) This is proof that sex-workers arent all there because they are forced or because they feel the need to conform in a patriarchal society. If a movement of women are practically begging to have rights in their jobs, why should they be denied? As previously mentioned, prostitute and porn star are not professions that belong at an elementary school career day, but that doesnt mean that people who participate in the practice should not be protected.To make the job illegal, furthers the belief that women have sex with whoever they want is a bad thing. Others who believe prostitution should not be legalized argue that prostitution is in close ties with drug use and sexual assault.Unfortunately, this is sometimes the case. Cleaning up the profession and allowing them access to work off the streets and inside monitored buildings may remove the presence of drugs. In Cyril Dolls argument opposing the legalization, she mentions: Typically such jurisdictions place sex workers into brothels after theyve paid thousands of dollars for licenses and police checksand then theyre at the mercy of brothel managers, says [Valerie] Scott. At the brothel, youre regularly forced to have free sex with the manager and any of his friends, and you dont have the right of refusal. If your client demands a particular type of sex youre not comfortable with, you have to do it anyway. In my mind, thats sexual assault, she says. (Doll) There is no argument that what is happening in these brothels is sexual assault, however, rather than turning our backs to it, it may prove beneficial to have enforced security in these brothels. People who the prostitutes may run to when things like this happen, to prevent such assault. Security like this exists inside of most strip clubs, so that the women working rule breakers may be removed. It would be ignorant to deny that in rare and unfortunate cases the security guard is in on the brothel owners malpractice, but in most cases, this is not true. It is impossible to come to a conclusion about the job, based on rare situations. These women should not expect rape as part of their job and if the brothel owner is abusing his job and his privileges, he should be serving time in prison.Legalizing the trade may require that brothel owners need license and brothels will need required security cameras. This will help keep people who want an easy job becoming a pimp away because its bec ome more difficult. It will also prevent rapes because the camera footage can be used in a court of law to defend the prostitute. Prostitution is constantly berated as being the influence on global sex trafficking. Women and girls who had been trafficked from poor countries were propelled into a competition with Western-born women for local prostitution customers and a growing number of sex tourists.(Leidholt). Sex trafficking is an illegal activity that should have no correlation with what goes on in the world of prostitution. A lot of the time, sex trafficking involves kidnap of underage children who are sold for the sole purpose of being raped for pay. However, sex traffickers are not unfamiliar with the system of mail order brides and similar practices. Prostitutes in the United States who are willing to give their bodies for money are in no way responsible for the sex trafficking that exists.They are not trafficking people from overseas, this is once again the work of malpractice by the pimps or brothel owners. Legalizing prostitution would increase the number of women who wanted to be in the trade, and mi ght decrease the sex trafficking rates as a result. Women who wish to engage in prostitution do exist, and what they want to do should not be restricted from them. Rather than turning a blind eye to the wrongs of the trade, it would make sense to make rules to prevent reoccurring malpractice. Screenings of clients and employees in one set location would help improve the cleanliness of the service and effectively eliminate arguments that prostitution leads to the spreads of sexually transmitted infections and diseases. Though debatable, its believed that legalizing prostitution may reduce incidents of sexual abuse and rape. Criminalizing prostitution is coping out of accepting the problems that are really going on in this trade. Though it may be impossible to eliminate all of the bad things that happen, it could still prove useful to look into making it better.

Should Marijuana Be Legalized Essay - 1474 Words

Marijuana has always been a big deal in society, ever since it has become known as a street drug. In the current year of 2016, not only citizens abuse marijuana, Celebrities, professional athletes, and college students all abuse the substance for its benefits. We are becoming more aware how recently this year that marijuana has been legalized in ten countries and twenty five states in the United States of America. That is one half of our country that is able to use this substance. By legalizing marijuana we as in the country can reduce harm, save families, save money, and most importantly save lives. The fake Time News Magazine ad that displays a visual for legalizing marijuana shows how the world is changing as a whole about legalizing marijuana. The quote â€Å"Is America Going To Pot?† is a simple direct way to show their viewer the purpose for this content. â€Å"Is America Going To Pot?† serves, the country as a whole is questioning is this the right way to go, states are legalizing it and should we continue this route. Directly below the quote, two sentences in black are displayed saying, â€Å"The battle heats up over legalizing marijuana. PLUS: The latest research on what it does to your health.† Politically and as a country as a whole, arguments about legalizing marijuana found in homes, classrooms, political debates, on TV, and etc. It’s a topic that cannot be ignored after a period of time. Due to the simplicity and how vague the visual is on which side they are on forShow MoreRelatedShould Marijuana Be Legalized?849 Words   |  4 Pageswhether marijuana should be legalized. Around 23 states have legalized marijuana for medical and recreational use. In the state of Illinois, medicinal use of marijuana has been passed on April 17, 2013. Since January 2014, patients are able to obtain marijuana with a doctor s recommendation. The new debate is whether marijuana should be legalized for the general public as a recreational drug. Although some believe that marijuana is harmless, and that it has beneficial medicinal uses, marijuana shouldRead MoreShould Marijuana Be Legalized?1715 Words   |  7 PagesMarijuana in Society Cannabis, formally known as marijuana is a drug obtained from the tops, stems and leaves of the hemp plant cannabis. The drug is one of the most commonly used drugs in the world. Only substances like caffeine, nicotine and alcohol are used more (â€Å"Marijuana† 1). In the U. S. where some use it to feel â€Å"high† or get an escape from reality. The drug is referred to in many ways; weed, grass, pot, and or reefer are some common names used to describe the drug (â€Å"Marijuana† 1). Like mostRead MoreShould Marijuana Be Legalized?1489 Words   |  6 Pagescannabis plant or marijuana is intended for use of a psychoactive drug or medicine. It is used for recreational or medical uses. In some religions, marijuana is predominantly used for spiritual purposes. Cannabis is indigenous to central and south Asia. Cannabis has been scientifically proven that you can not die from smoking marijuana. Marijuana should be legalized to help people with medical benefits, econo mic benefits, and criminal benefits. In eight states, marijuana was legalized for recreationalRead MoreShould Marijuana Be Legalized?1245 Words   |  5 PagesMarijuana is a highly debatable topic that is rapidly gaining attention in society today.   Legalizing marijuana can benefit the economy of this nation through the creation of jobs, increased tax revenue, and a decrease in taxpayer money spent on law enforcement.   Ã‚  Many people would outlaw alcohol, cigarettes, fast food, gambling, and tanning beds because of the harmful effects they have on members of a society, but this is the United States of America; the land of the free and we should give peopleRead MoreShould Marijuana Be Legalized?1010 Words   |  5 PagesThe legalization of marijuana became a heated political subject in the last few years. Twenty-one states in America have legalized medical marijuana. Colorado and Washington are the only states where marijuana can be purchased recreationally. Marijuana is the high THC level part of the cannabis plant, which gives users the â€Å"high† feeling. There is ample evidence that supports the argument that marijuana is beneficial. The government should legalize marijuana recreationally for three main reasonsRead MoreShould Marijuana Be Legalized?1231 Words   |  5 Pagesshows the positive benefits of marijuana, it remains illegal under federal law. In recent years, numerous states have defied federal law and legalized marijuana for both recreational and medicinal use. Arizona has legalized marijuana for medical use, but it still remains illegal to use recreationally. This is absurd, as the evidence gathered over the last few decades strongly supports the notion that it is safer than alcohol, a widely available substance. Marijuana being listed as a Schedule I drugRead MoreShould Marijuana Be Legalized?1350 Words   |  6 Pagespolitics in the past decade would have to be the legalization of marijuana. The sale and production of marijuana have been legalized for medicinal uses in over twenty states and has been legalized for recreational uses in seven states. Despite the ongoing support for marijuana, it has yet to be fully legalized in the federal level due to cultural bias against â€Å"pot† smoking and the focus over its negative effects. However, legalizing marijuana has been proven to decrease the rate of incrimination in AmericaRead MoreShould Marijuana Be Legalized?1145 Words   |  5 PagesLegalizing Marijuana Marijuana is a drug that has been actively used for centuries. This drug can be traced back to 2737 BC by the Chinese emperor Shen Nung. He spoke about the euphoric effects of Cannabis and even referred to it as the â€Å"Liberator of Sin.† Since early on, marijuana was seen as a medicinal plant that was recommended for medical uses. Marijuana is currently in schedule I, which means that physicians are not allowed to prescribe it in the United States (Hart, Ksir 2013). This drugRead MoreShould Marijuana Be Legalized?997 Words   |  4 PagesLegalize It: The Benefits of Legalizing Marijuana Should marijuana be legalized? Many Americans have been asked this question or have heard some type of news about the issue. Marijuana is commonly known as cannabis which refers to the dried up hemp plant cannabis sativa, even though marijuana is a plant and has no chemical additives it has been a tropic of controversy for many years but nowadays it is in the spotlight more than ever. For centuries, marijuana has been used by people throughout theRead MoreShould Marijuana Be Legalized? Essay1457 Words   |  6 PagesSHOULD MARIJUANA BE LEGALIZED? Marijuana is a drug that has sparked much controversy over the past decade as to whether or not it should be legalized. People once thought of marijuana as a bad, mind-altering drug which changes a person’s personality which can lead to crime and violence through selling and buying it. In the past, the majority of citizens believed that marijuana is a harmful drug that should be kept off the market and out of the hands of the public. However, a recent study conducted

Auditing and Assurance Risk Factors for Weaknesses

Question: Discuss about the Case Study for Auditing and Assurance of Risk Factors for Weaknesses. Answer: 1: When the auditors carries and plan the audit, there needs to be great focus on the ratios such as inventories and the accounts receivables. The industry benchmark for the current ratio is 1.8. The current ratio of the Nirvana produce Pty ltd for the year 2015 is 1.89. In fact the current ratio has increased and it is above the industry benchmark. The current ratio is in line with the industry average and therefore, there is no need on the part of auditors to focus on the liabilities and assets. It is indicative of the fact that the company had sufficient liquid assets to meet its current liabilities. But in the current year that is 2016, the current ratio has fallen to 1 which is below the industry benchmark. The reason attributed to this is that the sales invoices are due for long period of time and there are also outstanding payments on accounts of sales (Asare et al., 2012). If the accounts receivable is higher than expected then it indicate the possibility of doubtful debts and it may result in the risk of the account receivable overstatement. The industry benchmark for days in receivables is 7 days. The debtor turnover ratio has decreased for the previous year that is in the year 2015, the business was able recollect the amount due from within eight days and now in the current year it has increased to twelve days and this can be attributable to the problem of collection. This increase in the account receivable days results in the risk of revenue that is not appropriately recognized or there might be the risk of fictitious sales generated. For investigating this particular ratio, the auditors would compare the sales to the budget and would look for income statement of the company (Czerney et al., 2014). If there is any difference between the industry benchmark for the inventory turnover ratio and the ratio of the company, then there arises the need on the part of the auditor to investigate the cause of difference. If the inventory turnover ratio has increased then it is indicative of the fact that the company does not have sufficient inventory. The auditor finds that this may be due to the valuation of the inventor above the net realizable value or the company is giving heavy discount to sell off the stocks. The inventory turnover ratio for the NP has remained constant over the two years and is as per the industry benchmark. This indicates that the company is able to sell of its inventory at a regular pace and it does not have any slow moving inventory. The debt to equity ratio for the company has remained constant over the pace of two years but it is above the benchmark set by the industry which stands at .20. The debt to equity ratio is constant at .50 but there is a difference between the actual value and the benchmark. The standard set the lower dependence in the debt and company needs to finance itself through the equity. Here, the NP Pty Ltd is relying on the debt as well as on the equity in equal proportion. This indicates that the company is not able to generate sufficient profits to retain its use in the business so that its reliance on the debt decreases. The analysis of the ratios conducted above might suffers from weakness and would not be able to put complete reliance on it in assessing the business risks. The timing of the cash flow is not considered in the analysis of current ratio. There might be the case that the company has to pay off its short term obligations within few days but the company is facing long collection days of receivables or the inventory has not been cleared off (Deumes et al., 2012). The days in the account receivables or say the debtor turnover ratio is useful only when the majority of sales are made in the credit. In order to improve this ratio, the business needs to tighten the credit policies. The analyses of ratios are done using the historical results and it is not necessary that the same results are applicable in the future operation of the business. The disparity in the valuation done at the current cost and the historical cost is might depict unusual results. The performance of the company can be indicated over the years using the past financial results. The analysis depicted by the ratio may mislead the auditors if it is not combined with the economic circumstances of the business and the management of the company. Therefore, the auditor needs to consider the future vision of the company, its product and the competitors (DeFond Zhang, 2014). The auditor place heavy reliance on the financial statement published by the company and most of the information for the analysis purpose is obtained from the same. The information obtained from the ratio analysis is constrained by the quality and quantity of the data which has been published in the financial reports of the company. The analysis using the ratios is inherited by the defects and shortcomings. The companies have tendency to publish the statement of profit and loss and this is done at the net profit before tax (Healy et al., 2012). Therefore the valuable information about the sales figures, expenditure of operations and the cost of sales are denied by the company to the auditors. The investment potential concerning the future cannot be evaluated using the ratio analysis and it only guides about the future investment potential. The umber depicted by the ratio only reflects the input data quality and the logic behind the construction of ratios. Therefore, the number genera ted from the ratios cannot be regarded to be deterministic (Darmadi, 2016). 2: The strength and weakness in the internal control system of Nirvana Produce Pty ltd can be discussed below: Strength of the internal control system: The software installed is accessed through the numerous numbered networks and the module can be accessed only through the passwords and has level of authorizations. The buying slips are attached to the boxes to be purchased by the buyer and such buying slips are used by the debtor clerk to generate invoices. The duties of entering, receiving, picking the orders are segregated The sales invoices payment is made by the electronic funds transfer and the electronic fund transfer payment is matched by the debtor clerk and who chases up the payments that are outstanding (Hermanson et al., 2012). The invoices are generated using the completed buying slips The outstanding payment is chased by the debtor clerk and the payment of the funds is matched by the invoice The cash purchase float is maintained and reconciled daily by the bookkeeper The bank account is reconciled monthly by the bookkeeper The payment to the creditors is approved and maintained and the creditor ledger is maintained by the bookkeeper. The payment is entered in the accounting software and is made through the online banking system. The invoices are stamped and then the initial of the bookkeeper and the payment date is entered in the invoice. The pay roll is completed on the basis of the normal working hours and is completed by the bookkeepers. Weakness of the internal control system: There is no proper authorization and the requisitions for the good and services can be raised by any other departments The accounting software used by the NP does not have the facility to generate the details of the payment made to the creditors and the file cannot be uploaded into the bank account of NP. The company has only two sales clerks to handle the sales order The company has a significant number of short payments to be made on the invoices Purchase orders are not easily accounted for and the reason is that purchase is often made in the cash and the details of the same are made on the slip of paper. In the event of losing or misplacing the slips, it would not be possible to keep the track of record of the purchasing expense. The company has made a number of duplicate payments to the creditors and this was clearly depicted by the having a brief review of the credit ledger accounts. However, the issue was being resolved. The moment the requisition is received the goods and services are received by the purchasing departments and this is done by the departments without making a check on the best deal available (Kumar Sharma, 2015). The sales order which is received by the sales clerks via the email or the telephone comes with the possibility of the fictitious orders and this is due to the fact that the sales orders are accepted without the documentary evidence. The sales clerk might be exposed to the misappropriation of the goods that extra goods picked by the customers. This is because the clerk does not count the goods which have been picked physically (Balsam et al., 2014). Financial report assertions that may not be met for the internal control weakness: Control activity Explanation Key assertions Sales orders, allowances and returns needs to be authorized All the sales related order and the allowances should be authorized by the person having the appropriate level of authority in the company. Sales occurrences The duties regarding the handling, packing, buying and generating of invoice and cash receipt or the payment receive online needs to be segregated (Gordon Wilford, 2012) If the duties concerning the different functions are segregated then this would avoid or make the theft in the business difficult. Cash completeness Reconciliation of the bank accounts should be done by employee other the bookkeeper The detection of fraud and the error would get easier if the reconciliation of cash records is getting prompt attention. Completeness of cash records Receiving the sales order on a written basis The sales order received by the sales clear via phone might be a fictitious order and the written form would prevent any occurrence of fraud (Liu Lai, 2012) Occurrence and sales existence Credit sales need to receive approval from the appropriate authority The approval should be required for making the credit sales to avoid the bad debt Occurrence of bad debt expense and valuation of accounts receivables Risk identification and steps taken to reduce the audit risks: Internal control weakness The accounts balance at risks Assertions at risk Justification Sales order does not have any sequence check completion Sales account completeness In order to ensure that the sales orders are complete, the sequence of the sales order should be accounted for. Purchase is not accounted for Purchase account completeness The purchase is not recorded in the accounts and this is due to the not availability of the purchase details. Therefore, the purchase details has to be accounted for. The sales order are received orally Accounts receivable Sales account Existence occurrence Customer orders are not generated using the external documentary and there is no such evidence of the same. Therefore there is a chance of generating the fictitious assets Inability to generate the payment details made to the creditors Purchase account occurrence The details of the payment made to the creditors are not generated and without the control the payment made would not be accounted for. The NP Pty Ltd being a small business where the accounting procedures are performed by only few persons. In this company there are two sales clerks and the bookkeeper handing the accounting transactions. They have custodial as well as operating responsibilities and hence there is limitation on the segregation of duties. Under these circumstances where the organization is lacking the supervisory controls the auditors are exposed to several other risks. The auditors have to provide with the necessary evidence to support his opinion by performing the substantive procedures and the audit work involved in preparing the financial statements of the company. 3: Control CAAT Sales clerk cannot override the goods sold The test transactions order or the dummy has to be created and attempt is made to override the unit price of the sales made The passwords of the various models has to be changed within the short time interval say, 2months The profile of the random users from the spreadsheet should be selected and the security control is tested and attempt should be made to access the system sing the passwords which had been initially allocated. The unit price of purchase is generated automatically and the bookkeeper cannot override it The auditor would process a dummy data and the per unit price of the purchase is overridden. Computer based audited technique helps the auditors in assisting the collections of the evidence on audit form the computerized system. The accounting system of the business and its records would enable the auditors using the CAAT to check the source locations rather than relying on the print outs which are believed to be the copy of the records. The setting up of the CAAT would enable to obtain the audit evidence. This CAAT also enable to compare to the traditional testing and the overall confidence of the audit would be increased sing this CAAT (B. Curtis et al., 2014). The various CAAT which could be used by the auditors are Audit software- The computer files of the client can be interrogated by the auditors using this software for the investigation purpose. This would provide the opportunity to scrutinize the data of the NP Company. The program logic involved in the software performs most of the functions of the auditors. This would include the comparison of files, selecting samples, reporting of the exceptional items and summarization, stratification and analysis of the data of the concerned entity. This may include the enquiry program and it is integral to the accounting system of the client. The system is providing for the reporting of the routine on the monthly basis of the employee and the leavers. This system is used by the auditors when the salaries and wages of the employees are audited in the financial statements of the clients. The reported vale of the creditors could be verified by the auditors by using the facility of reporting trade payable long outstanding balances (Yadav Yadav, 2013). Another suitable CAAT to be used is the Test data This involves processing the computer system of the clients by submitting of the data to the software. The operation of the control system of the application is tested sing the software is the principal objective. This would need the arrangement of the dummy data to be processed containing may error conditions. This would ensure that the particular problem can be identified by using the clients application control. The main advantage of data test is that it can be used during the normal production run of the business. Therefore, the unauthorized sales can be easily recognize in the NP Ltd and this particular CAAT would be considered suitable (Sims, 2012). The effectiveness of the audit program is done by using the audit test data. The computer system of the client is processed through the dummy transactions and in order to evaluate the efficiency of the control system, the expected results of the auditors are compared with the results of processing. This can be explained with the help of an example say if the two dummy transactions relating to the bank is processed and the transactions that is processed within the parameters is accepted by the system. Now, if the expected results is not produced in the dummy transactions, then the auditors needs to consider the substantive procedures in the area where the reviewing is taking place (Chen et al., 2014). The working paper documentation in the use of GAAT are the objectives of CAAT, details of the test to be performed, audit findings and conclusions and staffing to be used in the process. Risks Assertion at risks IT application control CAAT The payments made to the creditors has a risk of being calculated incorrectly Accuracy The monthly payments made to the employees and any outstanding amount is to be paid is calculated automatically by the HRMIS This is done by creating a dummy data that is in this case creating a dummy employee and proceeds to see that the system is able to automatically calculate the payments to be done. Possibility of existence of the fictitious sales made Occurrence CIS would look into the process of transactions which needs to be examined Test data is performed by using the master file of the client and attempt to override the transactions done Goods and services requisitioned by any other departments Occurrence This might lead to the unauthorized access of the data and in this regard ITF is used to enable the requisition of the services and goods to the allocated departments Test data is performed and it is run through the production system Possibility of existing of fictitious employees Occurrence The segregation between the person who initiate and process the Pay run and those who create the employees and this is done suing the HRMIS The performance of the function has to be segregated and this is identified by accessing the mechanism. The computer should separate the lists by sorting the user accounts is sorted by the functions The list needs to be merged so as to identify the users present in both the lists Auditing in the environment of the internal control system would require the auditor to assess the several risk associate with the auditing (CERTIFIED, 2013). The test data and the audit software are the two CATT that would be used in the auditing of the Nirvana produce Pty Ltd. Reference: Asare, S. K., Wright, A. (2012). The effect of type of internal control report on users confidence in the accompanying financial statement audit report.Contemporary Accounting Research,29(1), 152-175. Asare, S. K., Fitzgerald, B. C., Graham, L. E., Joe, J. R., Negangard, E. M., Wolfe, C. J. (2012). Auditors' internal control over financial reporting decisions: Analysis, synthesis, and research directions.Auditing: A Journal of Practice Theory,32(sp1), 131-166. Curtis, M., A. Payne, E. (2014). Modeling voluntary CAAT utilization decisions in auditing.Managerial Auditing Journal,29(4), 304-326. Baber, W. R., Liang, L., Zhu, Z. (2012). Associations between internal and external corporate governance characteristics: Implications for investigating financial accounting restatements.Accounting Horizons,26(2), 219-237. Balsam, S., Jiang, W., Lu, B. (2014). Equity incentives and internal control weaknesses.Contemporary Accounting Research,31(1), 178-201. CERTIFIED, A. C. O. K. A. (2013).COMPUTERISATION AND QUALITY OF AUDIT WORK(Doctoral dissertation, MAKERERE UNIVERSITY). Chen, Y., Smith, A. L., Cao, J., Xia, W. (2014). Information technology capability, internal control effectiveness, and audit fees and delays.Journal of Information Systems,28(2), 149-180. Czerney, K., Schmidt, J. J., Thompson, A. M. (2014). Does auditor explanatory language in unqualified audit reports indicate increased financial misstatement risk?.The Accounting Review,89(6), 2115-2149. Darmadi, S. (2016). Ownership concentration, family control, and auditor choice: Evidence from an emerging market.Asian Review of Accounting,24(1), 19-42. DeFond, M., Zhang, J. (2014). A review of archival auditing research.Journal of Accounting and Economics,58(2), 275-326. Deumes, R., Schelleman, C., Vander Bauwhede, H., Vanstraelen, A. (2012). Audit firm governance: Do transparency reports reveal audit quality?.Auditing: A Journal of Practice Theory,31(4), 193-214. Gordon, L. A., Wilford, A. L. (2012). An analysis of multiple consecutive years of material weaknesses in internal control.The Accounting Review,87(6), 2027-2060. Healy, P. M., Palepu, K. G. (2012).Business Analysis Valuation: Using Financial Statements. Cengage Learning. Healy, P. M., Palepu, K. G. (2012).Business Analysis Valuation: Using Financial Statements. Cengage Learning. Hermanson, D. R., Smith, J. L., Stephens, N. M. (2012). How effective are organizations' internal controls? Insights into specific internal control elements.Current Issues in Auditing,6(1), A31-A50. Kumar, R., Sharma, V. (2015).Auditing: Principles and Practice. .. Liu, C. L., Lai, S. M. (2012). Organizational complexity and auditor quality.Corporate Governance: An International Review,20(4), 352-368. Mohseni, A. (2014). Audit Approach to Audit Risk Management, Quantitative Determination of the Components of Audit Risk and Determine the Impact on the Components of Audit Risk in Audit Sampling.Quantitative Determination of the Components of Audit Risk and Determine the Impact on the Components of Audit Risk in Audit Sampling (May 22, 2014). Munsif, V., Raghunandan, K., Rama, D. V. (2012). Internal control reporting and audit report lags: Further evidence.Auditing: A Journal of Practice Theory,31(3), 203-218. Nicolaescu, E. (2013). Understanding Risk Factors for Weaknesses in Internal Controls over Financial Reporting.Psychosociological Issues in Human Resource Management,1(3), 38-44. Omonuk, J. B., Oni, A. A. (2015). Computer Assisted Audit Techniques and Audit Quality in Developing Countries: Evidence from Nigeria.The Journal of Internet Banking and Commerce,2015. Pinto, J., Pereira, A. C., Imoniana, J. O., Peters, M. R. S. (2014). Role of internal audit in managerial practice in organisations.African Journal of Business Management,8(2), 68. Sims, E. C. (2012).Internal Auditors' Qualifications in Auditing ERP Systems: An Exploratory Study(Doctoral dissertation, ARGOSY UNIVERSITY ONLINE). Tang, D. Y., Tian, F., Yan, H. (2015). Internal control quality and credit default swap spreads.Accounting Horizons,29(3), 603-629. Thibodeau, J., Freier, D. (2013).Auditing and accounting cases: Investigating issues of fraud and professional ethics. McGraw-Hill Higher Education. Yadav, S., Yadav, S. (2013). Forensic accounting: A new dynamic approach to investigate fraud cases.EXCEL International Journal of Multidisciplinary Management Studies,3(7), 1-9.

Of Mice And Men Essays (418 words) - English-language Films

Of Mice And Men The book that I have read that has really stayed with me is Of Mice and Men by John Steinbeck. I really enjoyed reading it which is unusual because I usually don't enjoy reading too much. There was something about George and Lennie's friendship that really made me think. Seeing how they were and how they shared life was really interesting. George didn't have to bother with Lennie, he could have abandoned him and gone on his own way. But he did not do that, he stayed with Lennie watching over him almost like a parent to a child. Even though Lennie always got George in trouble, George never stopped loving him and always stood by him. The friendship they shared went beyond what was transparent they each shared a dream and both knew they meant the world to each other. I felt that if these totally different people could get along and look out for each other, why cannot we get along with people who are different than us. They made me realize that I could learn something from how to treat p eople who are different than me. What I also liked about it was the way they never stopped trying to reach their dream. This made me think that if they could work hard for there dream why can't I. It showed me that it does not matter were you come from or what you do, it is okay to dream and work as hard as you can to reach it. For all it shows for friendship and loyalty it also shows how sometimes you have to do things you never thought you would do. For example in the end when George is forced to shoot Lennie in the head you would never have thought he would do that, but you can see that under the circumstances he had no other choice. He only had two choices let the other people get to him first and watch them torture Lennie while he died a long horrible death or do it himself and get it over quick were Lennie did not know what hit him. This is also true in life, many times we are faced with tuff choices and even though they may be the hardest you will have to go through, you know that that is the only way. You come to the realization that everything you thought you was about, can all change with a blink of the eye. English Essays