The Role of External Auditing in Public Sector free essay sample

First and foremost I want to extend my primary obligation to the Lord Almighty for the strength He gave me to persevere with this project as indeed â€Å"the going did get tough† but within Him nothing is impossible. I would also like to acknowledge all those who helped me make this project a success, many thanks to my supervisor Mr. A. Mpofu . thank you very much for your invaluable guidance and your hard work you were very patient with me from the inception of this project to its current state I wouldn’t have produced this master piece without your support, Thank You!!!!!Special Appreciation goes to all those professionals who helped me with my primary research special mention to the Deloitte Bulawayo Audit team your assistance was of great importance to the success of this project. I would also like to express my sincere gratitude to my family ,without the your financial support and encouraging support I wouldn’t have gotten this far. We will write a custom essay sample on The Role of External Auditing in Public Sector or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page A special note of appreciation also goes out to the following individuals for their unwavering support through out the preparation of this project Mr. P. T . Nyamuvhurudza Mr. T Mukono Takudzwa Nyuke Tapiwa Magunda Mildred PepukaiYou gave me priceless assistance guys May the Lord continue to bless you and your families. We are living in a dynamic world characterized by spontaneous changes happening in the twinkle of the eye brought about mainly by changes in Information Technology. Information Technology is slowly changing the manner of our daily living and our jobs. This research was set out to identify the changes that Information Technology has brought about specifically on the auditing profession. The research was prompted mainly by the observations that the researcher witnessed during their industrial attachment experience within an audit firm.The choice to focus on the implications on the auditing profession was due to the fact that the researcher has interest in the changes that are occurring in the audit profession in the past decade due to Information Technology. A review of literature with information pertaining to changes that have occurred to the accounting process which affect auditing was carried out extensively this assisted to identify the general trend in the changes happening in the profession. The findings highlighted that they was a drastic change in the manner in which auditors execute their duties due to Information technology.Information was gathered from both primary and secondary sources and it was analyzed in order to give the researcher an understanding of what exactly is happening on the ground i. e. within the industry. The research indicated that the Information Technology brought so many advantages to the profession compared to the traditional manner of carrying out audits. Chapter one of this research project is a brief summary highlighting the purpose of the study as well as the approach taken by the researcher to address the research questions, it also includes the detailed definition of terms that were used in the r esearch project. Chapter two is the literature review which highlights what various authors have written pertaining to Information Technology and auditing. The information gathered was collected from a wide range of authors, the observations that these authors made are highlighted in the second chapter. Chapter three shows the research methodology and how the information used was collected; it also highlights the drawbacks faced by the various methods of collecting information that were used. An analysis of the information that was collected was then done in Chapter 4.

Free Essays on Cap Punishment

As spiritual leaders in the community we Catholic Bishops of Texas are acutely aware of the violence in our state. Despite a growing reliance on longer sentences, more prisons, and more executions, our state's crime rate has escalated. Since the reinstatement of the death penalty in the United States in 1976, the Catholic Bishops of the United States have repeatedly condemned its use as a violation of the sanctity of human life. Capital punishment, along with abortion and euthanasia, is inconsistent with the belief of millions of Texans that all life is sacred. It is important that we address this issue at this time. Since 1975 Texas has executed more than 100 men, some of whom were mentally retarded or mentally ill. We currently have more than 400 men and women on death row. We sympathize with the profound pain of the victims of brutal crimes, nevertheless, we believe that the compasssionate example of Christ calls us to respect the God-given image found even in hardened criminals. We must now take bolder steps to change the attitude of the American people regarding capital punishment as a means of dealing with a complex issue. It is unfortunate that a large majority of Americans, including Catholics, support capital punishment as a means of dealing with crime, even in light of strong evidence of its ineffectiveness, its racially-biased application and its staggering costs, both materially and emotionally. Captial punishment has not proved to be a deterrent to crime. States which have the death penalty do not have lower rates of violent crime than states without the death penalty. All other western democracies have abolished capital punishment and have lower rates of violent crime.1 The imposition of the death penalty has resulted in racial bias. In fact, the race of the victim has been proven to be the determining factor in deciding whether to prosecute capital cases.2 Of those executed, nearly 90% were convicted o... Free Essays on Cap Punishment Free Essays on Cap Punishment As spiritual leaders in the community we Catholic Bishops of Texas are acutely aware of the violence in our state. Despite a growing reliance on longer sentences, more prisons, and more executions, our state's crime rate has escalated. Since the reinstatement of the death penalty in the United States in 1976, the Catholic Bishops of the United States have repeatedly condemned its use as a violation of the sanctity of human life. Capital punishment, along with abortion and euthanasia, is inconsistent with the belief of millions of Texans that all life is sacred. It is important that we address this issue at this time. Since 1975 Texas has executed more than 100 men, some of whom were mentally retarded or mentally ill. We currently have more than 400 men and women on death row. We sympathize with the profound pain of the victims of brutal crimes, nevertheless, we believe that the compasssionate example of Christ calls us to respect the God-given image found even in hardened criminals. We must now take bolder steps to change the attitude of the American people regarding capital punishment as a means of dealing with a complex issue. It is unfortunate that a large majority of Americans, including Catholics, support capital punishment as a means of dealing with crime, even in light of strong evidence of its ineffectiveness, its racially-biased application and its staggering costs, both materially and emotionally. Captial punishment has not proved to be a deterrent to crime. States which have the death penalty do not have lower rates of violent crime than states without the death penalty. All other western democracies have abolished capital punishment and have lower rates of violent crime.1 The imposition of the death penalty has resulted in racial bias. In fact, the race of the victim has been proven to be the determining factor in deciding whether to prosecute capital cases.2 Of those executed, nearly 90% were convicted o...

Not Specified Yet (ACCORDING TO THE TOPIC CHOSEN BY THE WRITER) Essay

Not Specified Yet (ACCORDING TO THE TOPIC CHOSEN BY THE WRITER) - Essay Example Latin American free trade experience started in Mexico and spread out to Central and South America, and has included multiple negotiations between the United States and several countries. In this paper, I want to draw your attention into the United States-Colombia free trade agreement, its history, nature, and foundation. I will approach important data and the potential impact of this relationship; finally, I will explain different difficulties and areas of conflict that have emerged. An institution could be defined as rules, both formal and informal, that guide human activities within societies (North, Douglass 1990). An important institution is International Trade, which accelerates technological transference, competition, and productivity. The United States has put in place numerous trade agreements: the North American Free Trade Agreement (NAFTA), the Central America-Dominican Republic-United States Free Trade Agreement (CAFTA-DR), and various bilateral agreements (Australia, Chile, Israel, Jordan, Malaysia, etc). For years, Colombia has been an unconditional ally of the United States of America, and has exchanged various resources with its Northern partner. The Andean Trade Preference Act-ATPA was enacted in 1991, during Bush administration, to combat drug production and trafficking in 4 Andean countries: Bolivia, Colombia, Ecuador and Peru. It offered trade benefits to help these countries develop and strengthen legitimate industries (Office of the United States Trade Representative 2008). In 2002, the United States government extended trade preferences by a public law: the Andean Trade Promotion and Drug Eradication Act-ATPDEA, through which Latin American products and goods gained entrance without customs duties. According to the Office of the US Trade Representative, it â€Å"expanded trade benefits for

How to communicate the gospel to the youth effectively Research Proposal

How to communicate the gospel to the youth effectively - Research Proposal Example The youth forms a critical group in the modern church and the contemporary society. Unlike in the past, the contemporary youth express their evident search for a purpose in life. With the increasing influence of the popular culture promoted by different media forms, the church has a critical responsibility in ensuring that the youth finds direction from God through the church. Modem day preachers need to adopt strategies that are appealing to the youth. Young people have varying needs from other groups in the church. Many of the young people face identity crises during their teenage years and early adulthood. Therefore, preachers need to ensure that they preach the gospel to the youth effectively. God’s word can shape the life of a human being and transform his or her perceptions. Therefore, modern youth can rely on the Gospel for a sense of direction and purpose in life. However, this is only possible if preachers can reach the youth effectively using the most appropriate app roaches. Problem Statement Many authors have given attention to the emerging needs of the youth in the modern society. The youth has been a focus group in many studies. However, none of the studies have defined the most effective studies of communicating the gospel to the youth. It is of critical importance to understand the effective strategies for communicating the gospel to the youth so that it can begin to transform their lives during their younger years. In accordance with biblical teachings, especially in the book of Proverbs, the youth have a better chance of participating fully in the service of God because they are full of energy.

How Do Smartphones Affect Secondary Students English Language Essay

How Do Smartphones Affect Secondary Students English Language Essay As technology advances and so does the threats posed to its users increase. However, as technology develops it serves as the backbone of our modern ever-changing world. With the wide availability of the so called SMARTPHONES in the mobile market major concerns have risen to the usage of them by students all over the world and as a result the effects are drastic. The research question that was examined is as following. How do smartphones affect secondary students and what are the impacts they have on education? The scope of the research was based on my school as a core foundation and the world in general as a comparison modem which allowed me to attain the overall view of the effects. I prepared questionnaires which I handed to students at Sandford international school (see appendices) to 20 IB students, and they filled it and gave it back to me. I also interviewed some teachers to get a detailed and specific opinion from their thoughts. The results gave me an idea on how scholars themselves have been affected, and I used the results for my further analysis in the essay. This essay dealt with the problems associated with mobile devices in comparison to education. I analyzed both the advantages and disadvantages before I reached my conclusion. I carried out my secondary research over the internet and textbooks. The essay focused on the problems experienced by many scholars and what are the different ways in which they can avoid this. I have then concluded that smartphones have affected many students including the way they learn at school and I have suggested on how students can help each other overcome the problem. Word count: 284 Introduction [1] Failure amongst secondary school students is a global issue. For the last decade Smartphones have become part of our daily lives. We can use smartphones to read the news through the internet, send music via Bluetooth, stream live videos, access YouTube, communicate with friends and family across the world at any time or even create breath taking effects for both picture and videos. Along with its growing reliance of Mobile phones and technological development, however comes a problem that many students face in Schools. The ease of being able to carry these phones into school students at Sandford international school are finding it very hard to cope with classes without easily being distracted. As a result, the abstract nature of intellectual property with regards to smartphones has become a bigger issue. Usage of mobile phones in schools is a growing concern for many schools across the globe which is easy to dismiss as a trivial issue, but can be considered as a powerful social f orce. [2]Smartphones can be defined as phones that are combined with a computing platform and can perform differently than a normal feature phone would. A major concern amongst teachers and parents is the amount of time spent by students playing with their smartphones while in Sandford international school. Although mobile phones are an epidemic around many schools worldwide, some schools are widely known for being the leading perpetrators on allowing mobile phones to be used in school. This brings up the question: How do smartphones affect secondary students and what are the impacts they have on education at Sandford international school? By examining this question along with, potential solutions can be proposed in order to help cure this problem. IB students have become so reliant on mobile phones that it has created a social cycle that has twisted many of these students. Although progress is being made towards controlling the usage of these smartphones, there is still a long way to go b efore it can be reduced to a controllable level. [3]Smartphones are portable devices that are combined with the functions of a cell phone and that of a computer. Producers say the processor inside a smartphone acts as the devices brain, handling most or all of the devices central processing functions on a single integrated circuit, or chip. In todays ever-changing world everything is being made better. From the first cell phone ever made, to todays apples iPhone 5 the difference is really visible. In a period of 20years, massive changes have taken place in the Smart phone industry from when it was first introduced in 1992. For Sandfords students it has mostly contributed to the major problem that many of them now face, attaining grades [4]. Analysis So what is a so Called SMARTPHONE and why is it popular? A smartphone is a mobile phone built on a special mobile computing platform, with more [7] advanced computing system and connectivity the mobile phone can perform differently from a feature phone would normally operate, an example of a Nokias smartphone can be seen on figure 2. It is merged with computer communication technologies which allow us to take internet calls for instance Skype, Nimbuzz and many others. Figure 2: showing a Nokia type of a [6] Smartphone [8]The popularity of the smartphone grew, in part, because of services like Exchange, and their ActiveSync and Push Email services. People loved the idea of being able to access their email and do business while on the go. With the first smartphones, it was difficult to manage a calendar and contacts because they had to be updated on too many separate devices. Exchange allowed people to update information once and have it show up on all the other devices they used instantly. 3G networks and Wi-Fi data portable devices like smartphones persuade students to spend more time using these highly influential/interactive devices rather than they would spend on studying independently. [9]Students are now much lazier and very dependent on their handheld devices and as a result work is rarely done. An example I picked out at Sandford international school. If Students have school work they do it the night before its due, by simply downloading a PDF file or word document onto their smartphones and accessing it the next day. Social and Ethical impacts/primary research [10]Cell phones purely have a negative effect on the social and ethical behaviour of students. There are many social and ethical impacts concerning mobile phones. As ethics are the ways in which people behave in other words its a system of principles and morals. So how do mobile phones affect how people interact with each other, communicate or at the least live with each other? The ethical and social issues according to my research that may arise as a result of using smartphones in Sandford School are: They reduce the social standard in which people interact amongst each other Change the way people behave Create fights amongst peers affect students regular activities The social impacts are associated with the breed a culture of introverted, isolated people who are unable to deal with real human interaction because they have been trained to communicate with others through their mobile phones. Smartphones can also turn Students into less sociable people whereas instead of talking or communicating with others in real life, they may prefer to communicate online. Privacy, If you dont set a password on your messages or personal information then people can just take it and go through your personal data. Primary Research Analysis According to my research I carried out at Sandford international school, (please see the questionnaires in the appendix), I have concluded that the ethical and social issues that may arise are actually true. My primary research shows that even though the teachers of Sandford International School told students that they couldnt use their mobile phones during class time, students started to use it anyway. It also showed that when Students have their time off class theyd rather spend it on Facebook, twitter and YouTube. The school isnt behind though because they know that these devices uses Wi-Fi and therefore the internet they offer is badly used by students and acts as a distraction therefore the school introduced and Installed the Cyberoam software to block websites like Facebook and others so that students couldnt be distracted, But still students use their own 3G sim cards to do so. Also the school once used to use a rule that you shouldnt have a cell phone because the school has a landline phone that anyone could use. But this was annoying to many students because before you called whoever you wanted to call you had to state your problem to the school secretary before she could allow you to call. Technological advancement has changed many things. Using a landline phone is out dated and students prefer to bring their own smart phones to school because they go through less trouble and save time. Is using a mobile phone become such a necessity that students have to use it? Has it become an obsession or an addiction? I prepared questionnaires focusing on how much of the IB students use their smartphones for school related activities and etc. 70% of IB students in Sandford International School say that they are online almost all day because of their smartphones that are connected to the Internet most of the day. They are constantly receiving notifications and alerts from Facebook, Gmail, and twitter. According to my results most IB students nearly (70%) in Sandford International School use their smartphones for non-educational purposes.20% of other students told me that with the smartphone in French/Spanish class its easy for them to translate words from English to French and vice versa with Google translator as can be seen on figure 2. [5]Figure2: shows a student using Google translator in one of the language classes. And the other 10% of the students that filled out questionnaires say that they just have their smartphones in school in case of an emergency and it serves as no distraction to them whatsoever. I included the question do you consider yourself addicted or obsessed to your smartphone? in the questionnaires I handed out to students. Only 15% said that they were addicted or obsessed. Which I didnt believe because the ones that said arent addicted are the ones that are usually the ones playing with their phones in class. Studies found that high school students who used their smartphones endlessly to check their Facebook account at least once during a 15 minute study period achieved [21]lower grades. Below is a chart showing the percentage in which most IB students at Sandford use their smartphones for (figure 3). [11]Figure 3: shows the percentage in which most students use their smartphones for. The techno centric thing about the device is that students can type their notes using their smartphones and print wirelessly without the need of being connected to a printer via a cable. So how does this technology work? [21] When you first set up a wireless printer, you point it to the wireless network, or plug it into the router via Ethernet. Traditionally, these printers are not discoverable by Wi-Fi sniffers since they do not identify themselves or communicate with anything other than the access point or router. Printer configurations determine who can send it mail. You can tell the printer to accept mail from anyone or from only certain names on a whitelist. It could be one whole domain or just one person. This prevents unauthorized use, should the e-mail address be compromised. Once the sender is authorized and approved, the e-mail file attachment is downloaded to the printer, rendered in the appropriate format (Word, Excel, an image) and then printed. Across my research I was able to come across some advantages and dis advantages that I have outlined below. Advantages of a Smartphone To reduce both the environmental costs of cutting down trees, transporting it, manufacturing it into a final product and other costs, all large books, novels, story books and so on should now be digitized and used as [13]eBooks or PDFS for a simper and faster access by students that have smartphones. The eBook technology is already in place and students with larger screens can now enjoy this technology at hand. A good example of an eBook reader is the Amazon kindle, shown in figure 6. The Amazon Kindle is very good because it helps reduce stock and space of books. The main disadvantage about this eBook reader though, is that it is expensive. Most textbooks have now been digitized. This eBook technology involves the student downloading the book, saves and uses it as a PDF file on the smartphone or PC rather than having a bag full of books which can easily get destroyed, misplaced and lost. I see this as the future of textbooks and exercise books. Everything will be digitized in the ne ar future and students shall have no complains as to why they did or did not do the work at a particular time. [14]Figure 6 shows an amazon kindle which can be used for eBooks as an example. IB Students who are forgetful arent anymore as they can now write and save up reminders with an alarm to alert and remind them to the task at a particular time and day without forgetting or the urge to try and remember. Secondly the smartphone helps the student to always be on time. Hence With the smartphone students can easily listen to music that theyve downloaded onto their mobile phones and wouldnt need to have an iPod because smartphones could hold up memory sticks with different storage capacity from 1Giba Bytes up to 16Giba Bytes, they could send and receive documents from other people, chat with others on [15] apps like mxit, ebuddy and many others. Parents on the other hand dont have to worry only if they have a Smartphone. These days some schools send [16] RSS feeds and emails of upcoming events, meetings, regarding the students and the school directly onto your mobile phone if you are subscribed to be receiving the notifications. Lastly I gathered that IB Students can use their smartphones as seen on figure 5 to type notes as they are being taught as this would save on them using paper and its a faster method. [17]Figure 5: shows a student typing notes while a lecture is being given by a professor The disadvantages of a smartphone Distraction. From my Primary research I gathered that most teachers told me that student get distracted in class by phone calls and messages. Student are usually told at the beginning of class and it also written in their student handbook that mobile phones should be completely switched off in class and when such an incident happens and the whole class is therefore interrupted and almost every student loses attention and starts talking. The impact of such type of distraction is usually big and can cause many students to start talking to the other students in result they all lose focus on what they were meant to be doing at the time. Cheating. These smartphones can also be used by these students to cheat on their exams and tests for example, since students cant call in exam halls, it could be through the use of text exchange with other students. Privacy concerning both teachers and IB students. With technology advancement teachers have slightly started accepting the usage of the device in some areas and particular times of the school day. One of the reason is that, these smartphones are relatively very high in terms of video quality and recording length. For instance, a teacher could be having an argument with a student and student whos connected to the internet would record this and upload it onto YouTube. As a result the video is then shared with other people, and therefore the privacy of the teachers is then ruined. The video can also be used for bullying if the incident was rapid and outrageous. Those students will use the video to ridicule the person through blackmail. Conclusion/evaluation/recommendation Mobile phones are like a plague at Sandford and which is spreading quickly as more students are buying smartphones. Likewise the effort required to reduce such an effect is substantial. From this essay we have assessed the social and ethical impacts of smartphones, advantages and disadvantages, and solutions could be proposed based on the research question. However, some questions arise from the research. Will parents in collaborating with teachers be able to help the students against the smartphone problem? Is there an ultimate solution that addresses Smartphones social issue without requiring a radical reform? [19]Since Smartphones were introduced back in 1992, many problems have risen subjective to this technological advance. More and more people worldwide are now very dependent on their mobile phones than ever before. From office workers to parents, from drivers to students smartphones have caught their attention. smartphones were created to help ease particular tasks that humans encounter daily and dont have the time use other devices just in order to do their work. The impacts of smartphones are many to list but, these devices are part of everybodys day to day life whether we like it or not, including students. Therefore we might as well start using them for a good cause. I personally think that mobile phones will never solve the education crisis all over the world, but these smartphones can be seen as another tool kit that if its properly used by the scholars, it can enable both meaningful experiences and chances for a greater result in their studies. To add, the smartphone if it isnt used without self-awareness, caution and a great care can be the inner core of self-damage, miss management, poor performance, bad and abusive behaviour. IB students need to understand and learn the great responsibility to go with the type of technology at hand. In this era the smart phone doubtless is a tool that has power to make the user his own boss in the digital world, but as it is true, the smartphone has both sides the positive and negatives. When interacting with the device we should consider that it can help its users just as much as it can destroy them so be cautious with technology. Students need to know and understand the concept that in order for them to succeed in their studies all types of distractions need to be kept away, and spent the time wisely, perhaps going over what theyve studied during the day or week. I believe that with proper usage of the smartphone it has the capability and potential to make its users smarter. Addiction is our biggest enemy at the moment and developers are doing that on purpose because they want to sell their devices globally therefore its up to the users to use the devices consciously. Attaining low grades is one of the outcomes associated with smartphones; however its sad to see that students have accepted the consequences with these smartphones. Think before you act.

An Evaluation of the Article: Why Looks Are the Last Bastion of Discrim

In today’s job market, there are many reasons an individual could be turned down for employment. According to Deborah Rhodes, author of â€Å"Why looks are the last bastion of discrimination†, appearance should not be one of them. Rhodes is a law professor at Stanford and holder of numerous titles for her outstanding work in legal matters. She is also the author and co-author of over 250 articles (Directory). In this article, she addresses an issue with profound impact on today’s society. She proposes that appearance discrimination should be included in anti-discrimination laws in addition to what is already accepted and legalized in today’s workplace. While it is a seemingly â€Å"silly† concern, it is actually quite valid. There has been many a concern over discrimination. That is, discrimination based on race, color, gender, and others of a similar nature in the work environment. Mainly, the article focuses on the injustices people have encountered in a work environment. Rhodes appeals to her audience as everyday â€Å"average† people who identify with the plight of another. Although she makes a compelling argument referencing studies and personal stories of people this has happened to, there are flaws in her argument that could discredit the validity of her reasoning. The logic in her article highly finds favor with the general working public. It is both consistent and appropriate. However, it is not complete, nor fully believable. I will discuss the following in the next paragraphs. Her use of research and anecdotes are mostly one-sided and while it brings valid points for the workers, fail to portray opposing views on the issue, that of the employer. She also neglects to further explore and compare the validity of this claim against wel... ...al." Fox News. 05 Apr. 2012. FOX News Network. 31 Mar. 2014 . "Prohibited Employment Policies/Practices." Prohibited Practices. The U.S. Equal Employment Opportunity Commission. 30 Mar. 2014 . Rhodes, Deborah L. "Why looks are the last bastion of discrimination." Washington Post. 23 May 2010. The Washington Post. 26 Mar. 2014 . Thompson, Krissah. "Michelle Obama invokes U.S. civil rights movement in China visit." Washington Post. 24 Mar. 2014. The Washington Post. 25 Mar. 2014 .

Economics and Higher Grades

Should I study more in math? T-Chart Cost Benefit Less time for things I like to do. | Higher grades. | Less time for family and friends. | Increased scores in finals. | Less time to earn money. | Graduate high school and more opportunities. | 1 Explain how the concepts of scarcity, choice, and opportunity cost relate to your dilemma. For scarcity it would be that instead of me doing other things of my liking I would study, resulting in higher grades. Opportunity cost would be for example working which comes with making money and letting that go but then in the long run being able to graduate high school and have more opportunities.2. What are the possible short-term costs and benefits? What are the possible long-term costs and benefits? Explain your answers and make sure all are listed in your chart.The short term costs would be to give up things I like in return for higher grades. Also giving up some time with friends & family would be shown in my final scores as it gives more time for studying. Also not working or making an income would take up less time and would make me be able to concentrate full time on my studies.3. Which column has more responses? Which column has more powerful responses? Explain which points are most important to you and why. I believe the more powerful response come from the benefit as they are what I want the most and don’t really compare to the other short term effects. For example I would rather want to graduate and whatnot than to have money right now as I know it will help me in the future.4. Based on the chart and your reflection of the above questions, what will be your final choice? Was this process helpful to you in reaching a decision? Write a brief paragraph with at least three details to persuade your instructor that this is the best decision.I would take more time to study as it pays off in the long run and would obviously be more beneficial to me than not doing it. It will also as you can see in the chart make me be able to excel more in the area’s in math I am having trouble with. I will be able to not have any trouble in passing exams, and I will be acquiring more knowledge on the subject for the future. Giving up work will also put a negative impact in short term for my wallet but it will give more time for me to acquire other knowledge on the subject.