The Deadly Social Cloud (satire) Essay Example For Students

The Deadly Social Cloud (parody) Essay The Deadly Social CloudOur society is tormented regularly with a grave bad form. Americans must endure these hayness demonstrations and must hold on for them each and every day of their lives. With respect to extremely solid protests by basic residents everywhere throughout the United States, laws have attempted to stop certain demonstrations that these barbarians submit. I have thoroughly considered this issue in todays society and have thought of an answer that can stop this wrongdoing all through the United States. This social wrongdoing is that of smokers in each city of each state in the United States. Not exclusively is the demonstration of smoking sickening, yet in addition murders the individual that is smoking and executes the individuals around that smoker. Smoking in social regions can cause everybody sick wellbeing like asthma, emphysema, lung malignant growth, and eventually will make an unexpected passing individuals who are presented to them on an ordinary premise. My arrangement can profit society and the prosperity of the smoker and the individuals that are typically presented to it. I recommend that the smokers be given laws and disciplines that will inevitably prevent them from smoking and help the normal resident to carry on with a lot more advantageous and longer lives. These disciplines will comprise of three sections, fine and prison, beaten and slapped, lastly discouraged and executed. These dangerous dictators must be halted at the earliest opportunity and my arrangement w ill do that. Since cigarettes are the main source of preventable passings in the United States, the demonstration of smoking ought to be viewed as equivalent to crime. Despite the fact that it takes more time to kill an individual by smoking, it will in the long run lead to death notwithstanding. An examination from the American Lung Association expresses that for each six individuals that kick the bucket from cigarette related passings around the globe; one of them is an American. In the United States, cigarettes are the reason for one in each five passings. As indicated by a U.S. Specialist Generals report, cigarettes contain 4,000 synthetic substances and in any event forty particular malignant growth causing synthetic compounds. This ought to establish cigarettes as a dangerous weapon and the individual who is smoking will be indicted for endeavored murder if any individual is around the person in question. My arrangement comprises of three effective disciplines to stop cigarett e smoking. First time offense by a tyrannous smoker will be captured and imprisoned for at least thirty days and a limit of one year depending of what number of individuals were around that smoker during their criminal demonstration, including the official. This criminal will at that point pay a heavy fine least of 5,000 dollars and a limit of twenty thousand dollars relying upon prison time. Since nicotine remains in the human body for at least three weeks, an obligatory medication test will be relegated to that person at regular intervals for the remainder of their lives. On the off chance that the trial of the criminal comes out to be certain, at that point the criminal will be accused of a subsequent offense. This will help advantage all individuals, remembering the smoker for two different ways. To begin with, the prison time will be a stopping period and an update for the social reprobate. Second, the fine will assist the state with building schools, homes, emergency clinics, and whatever other development that is required. Since the criminal just got a tolerant discipline just because, on the off chance that the person smokes again or is seen as utilizing once more, at that point the individual in question will be accused of a subsequent offense. This subsequent discipline will be an open beating for five minutes on assigned days of the week. Any residents that decide to do as such while being joined by a picked gathering of cops will do this beating. Obviously the cops will be browsed the Los Angeles Police Department. These officials will be tried for endurance, quality and in the event that they have ever been in an examination for attack. Any official that had a job in the Rodney King beating will consequently be acknowledged to show different officials how to beat the numerous criminal unmercifully. .u32c47b5ffa3da7edf795330328739d0e , .u32c47b5ffa3da7edf795330328739d0e .postImageUrl , .u32c47b5ffa3da7edf795330328739d0e .focused content region { min-tallness: 80px; position: relative; } .u32c47b5ffa3da7edf795330328739d0e , .u32c47b5ffa3da7edf795330328739d0e:hover , .u32c47b5ffa3da7edf795330328739d0e:visited , .u32c47b5ffa3da7edf795330328739d0e:active { border:0!important; } .u32c47b5ffa3da7edf795330328739d0e .clearfix:after { content: ; show: table; clear: both; } .u32c47b5ffa3da7edf795330328739d0e { show: square; change: foundation shading 250ms; webkit-progress: foundation shading 250ms; width: 100%; darkness: 1; change: mistiness 250ms; webkit-change: obscurity 250ms; foundation shading: #95A5A6; } .u32c47b5ffa3da7edf795330328739d0e:active , .u32c47b5ffa3da7edf795330328739d0e:hover { murkiness: 1; progress: haziness 250ms; webkit-progress: mistiness 250ms; foundation shading: #2C3E50; } .u32c47b5ffa3da7edf795330328739d0e .focused content zone { width: 100%; position: relative ; } .u32c47b5ffa3da7edf795330328739d0e .ctaText { outskirt base: 0 strong #fff; shading: #2980B9; text dimension: 16px; textual style weight: intense; edge: 0; cushioning: 0; text-beautification: underline; } .u32c47b5ffa3da7edf795330328739d0e .postTitle { shading: #FFFFFF; text dimension: 16px; text style weight: 600; edge: 0; cushioning: 0; width: 100%; } .u32c47b5ffa3da7edf795330328739d0e .ctaButton { foundation shading: #7F8C8D!important; shading: #2980B9; fringe: none; outskirt range: 3px; box-shadow: none; text dimension: 14px; textual style weight: striking; line-stature: 26px; moz-fringe span: 3px; text-adjust: focus; text-enrichment: none; text-shadow: none; width: 80px; min-stature: 80px; foundation: url(https://artscolumbia.org/wp-content/modules/intelly-related-posts/resources/pictures/straightforward arrow.png)no-rehash; position: supreme; right: 0; top: 0; } .u32c47b5ffa3da7edf795330328739d0e:hover .ctaButton { foundation shading: #34495E!important; } .u32c47b5ffa3da7e df795330328739d0e .focused content { show: table; stature: 80px; cushioning left: 18px; top: 0; } .u32c47b5ffa3da7edf795330328739d0e-content { show: table-cell; edge: 0; cushioning: 0; cushioning right: 108px; position: relative; vertical-adjust: center; width: 100%; } .u32c47b5ffa3da7edf795330328739d0e:after { content: ; show: square; clear: both; } READ: Saul Perkins U.S. Multicultural Visions Essay We will compose a custom article on The Deadly Social Cloud (parody) explicitly for you for just $16.38 $13.9/page Request now This subsequent offense won't just make the double cross criminal think before they act once more, yet it will likewise make diversion for the overall population. This open beating will be 60 minutes in length program with hosts to show features and in depth beatings around the United States. This program will pursue the well known sitcom Friends, so that there are whatever number people looking as could reasonably be expected. This show will likewise caution any first time guilty parties and individuals considering smoking before they act. Accepting that the various guilty party has endure the beating they will likewise need to wear an armband regularly for the remainder of there carries on with that has the words slap me! Im a smoker! This armband will give all residents of all ages around the United States the option to slap the double cross criminal in the rear of the head whenever that they see the person in question. This is only a consistent suggestion to the social mammoth. Presently this endeavored killer has a consistent update, and should likewise continue taking the medication tests. On the off chance that the individual in question is found once more to smoke, at that point they will be indicted for a third offense. This third offense is rebuffed by death. Before they are executed they will be condemned to thirty days in a high security jail, where individual prisoners will over and again assault them. Just detainees of lesser social violations like homicide, assault, and fierce wrongdoings will have the op tion to do the attack of the shameless convict. Simply after the thirty-day jail sentence will they be executed right away. This antagonist of the human culture will pass on the way that they picked their casualties to bite the dust. They will be taken to a fixed room where pictures of clear skies and a TV playing video of individuals taking profound, agreeable much needed refreshers. This room will be siphoned gradually loaded with tobacco smoke until the criminal suffocates and kicks the bucket of this poisonous cloud that they attempted to murder others with. A few people may state to pursue the tobacco business where the reason is. Others may state to stop tobacco development all together. These are excellent thoughts, however the tobacco organizations have just been assaulted they despite everything continue creating malignant growth sticks. The proprietors of these organizations will fall under the laws that I have proposed which will put them under criminal accusations. Notwithstanding criminal accusations, the organizations will before long be bankrupt from the new laws. Halting development of tobacco plants isn't a choice lamentably, because of the way that different districts, for example, Cuba and Mexico are the lead makers of tobacco. The United States can't control creation of different nations. Some others may state that the human privileges of the smoker will be abused if my proposition is placed into impact. Shouldn't something be said about the human privileges of the casualties around them? Is it accurate to say that they a re not so anyone might hear to have sound long lives? I express that the option to get by for most of the populace is significantly more significant than the privileges of a supposed person that attempts to end it all and execute every other person with them. In addition to the fact that adults are influenced, kids are influenced by tobacco smoke. Does the future for our youngsters out way the rights for a smoker? I state it does without a doubt. My three-advance answer for first fine and prison, second to beat and slap, and thirdly to cripple and execute will stop all utilization and creation of tobacco whenever empowered and implemented. I am a nonsmoker who has lost an auntie to this white cover of death. Because of the impacts of recycled smoke throughout the years my auntie procured lung malignant growth at the age of twenty-four, she later kicked the bucket at the age of twenty-eight. Due to this reality I should emphatically insis

IDEAL READING PROGRAM Essay Example | Topics and Well Written Essays - 1250 words

Perfect READING PROGRAM - Essay Example It requires practice, and it is through perusing that individuals can compose and convey verbally. 1. Phonemic Awareness and Language Acquisition It encourages fixation (hearing, distinguishing, and use) and this achieves understanding ideas in discourse language and composing. The subject spotlights on understanding key terms as utilized in definitions, recognizing what they mean and utilizing them in like manner. Language use is something other than talking; it is tied in with understanding the definitions and ways they identify with discourse. It focuses on affectability of sounds as utilized in words (Gillon, 2012). Aside from concentrating on the littlest units of sounds, it additionally centers around bigger units, for example, rimes and syllables. Its connection to â€Å"put perusing first† is that in keeping this standard, youngsters are instructed about mixing and division. They additionally find out about the sounds and how they identify with the verbally expressed w ords. Singular sounds in communicated in language are called phonemes (Gillon, 2012). This is the place the educator says a word phoneme by phoneme, which understudies rehash in grouping. Division includes an instructor saying a word, and understudies isolating the words into phonemes. They find out about cadence (Armbruster, Lehr, and Osborn, 2001). Adequacy Learning phonemic mindfulness and language procurement is imperative to initially review understudies since it empowers them to create relational abilities that they utilized all through their stay in school. It encourages figures out how to pick up information on mastery that makes them to be proficient. The vast majority of the principal grade understudies don't have a clue about the essential relational abilities and the best possible utilization of sounds in words they use. Learning phonemics empowers understudies to get delicate, mindful and increasingly mindful of discourse. 2. Phonics It encourages better perusing and co mposing language aptitudes. Phonics upgrades phonemic mindfulness in that with the capacity to hear, recognize, and utilize fundamental units of language, understudies can have the option to peruse and compose fittingly. It consolidates sound and spelling and shows the connection between the two. It utilizes the alphabetic guideline where the hints of letters and the letters themselves are connected with one another. Word perusing gets upgraded since there is the utilization of both sound and their connection to the letters (Villaume and Brabham, 2003). Its connection to â€Å"put perusing first† is that in following this rule, there is the learning of how solid of communicated in language and letters of composed language relate. Kids are shown this connection since the beginning. The utilization of this is youngsters can perceive and distinguish words rapidly and right away. Word study guidance includes phonics guidance and is a significant in-content element that empowers g rown-up kids to secure information on phonics and use it in perusing and composing. They find out about prefixes, additions, and word roots that they use while perusing and composing. There is additionally the learning of fast word acknowledgment, and this helps youngsters in getting the genuine motivation behind perusing (Armbruster, Lehr, and Osborn, 2001). Adequacy Learning phonics in the principal grade makes the establishment dependent on instructing understudies to peruse, relate, and compose. It guarantees that understudies get from non-compelling perusing to powerful perusing. Understudies can turn out to be increasingly certain and formed. It likewise helps in guaranteeing that understudies compose important work, and furthermore carries understudies nearer to being familiar, ready to utilize jargon properly and get understandings (Armbruster,

Satyajit Ray’s First Original Screenplay

The film was first imagined to happen in a huge house, however Ray later chose to film it in the well known slope town, utilizing the numerous shades of light and fog to mirror the pressure in the dramatization. An entertained Ray noticed that while his content permitted shooting to be conceivable under any lighting conditions, a business film unforeseen present simultaneously in Darjeeling neglected to shoot a solitary shot as they just needed to do as such in daylight.. † actuality remains that Ray shot this film with marvelously picked accessible light conditions(read:no reflectors,you boneheads! to portray the inconspicuous transaction of light and shade to mix in with progress of the storyline! (as an aside beam relates the tragic story of a Bollywood film group who showed up in Darjeeling simultaneously as beam's team,and were all the while trusting that the slippery sun will show up so they could start shooting when beam had his entire film in the can and got together to return home! ) the climactic scene of the kanchenjungha abruptly showing up at the penultimate hour never neglects to bring out goosebumps! efinitely suggested. The absolute most imperative component about this film is the comparability of continuous (complete time being portrayed in film) and film time (all out screening time). At any rate among the Indian film producers, Ray is the first who had done such examination and obviously, he succeeded completely. It delineates a continuous occasion of 100 minutes on screen. Along these lines, so as to comprehend ‘the show' it's prescribed to comprehend his language to the degree possible.It include depictions of different human qualities like pride, effortlessness, animalistic wants, neglectfulness, sentiment, chivalry or more all triumph of human spirits over customary, social quirk. This occurs in the slope station of Darjeeling, in the lap of nature with the beautiful eastern Himalayas in the setting. It is mentionable that the foundation of all the above characters, their point of view and social characteristics have been splendidly introduced through arrangement of thoroughly thought out discoursed. Indeed, just exchanges. No third individual stories. No visual sign as far as glimmer back, dream groupings etc.In actuality, the ace narrator has had the option to produce such a reminiscent discourse successions, that toward the finish of the film, the crowd obtain full ability to pass judgment on every single character in the light of particular method of reasoning. It is additionally important that Ray's characters never outperform the others conscious the state of affairs. They reflect important psychological conduct and logical impacts. Be it â€Å"Siddartha† in Pratidwandi or â€Å"Arindam† in Nayak, one can never expect Ray's heroes formed in common ubermanesque picture as a distinct difference to the supposed Heroes of Hollywood and Bollywood.It is additionally critical that Ray's char acters never outperform the others conscious the norm. They reflect pertinent intellectual conduct and logical impacts. Be it â€Å"Siddartha† in Pratidwandi or â€Å"Arindam† in Nayak, one can never expect Ray's heroes shaped in average ubermanesque picture as an unmistakable difference to the supposed Heroes of Hollywood and Bollywood. Kanchenjungha prove that. The elitist, urban Mr. Banerjee affirms proudly about his expert and materialistic accomplishments. He even admits about his undercover outside issues while charming his sweetheart Monisha.This refined respectable man likewise delineates a dull methodology towards conjugality and life as a rule. Towards the end he shows an amazingly liberal and open minded disposition, which is excellent in the domains of ruling, man centric affiliation. Any review on Kanchenjungha would stay incomplete in the event that it doesn't make reference to the consolidation of ‘nature' that emphasizd the differed temperaments o f the film †A cloudy night to recommend negative conditions, fog to render fundamental strain and daylight to depict pleasant settlement.Finally the forceful Kanchengha with all its wonder delineate festival of expectation and desire. Be that as it may, Ray has figured out how to stay a detached and nonpartisan moderator all through the procedure of the film, which adds to the style of this realistic showstopper. This Ray film is laden with symbolism, imagery, representations and weaves in a couple of free stories together to finish into a comprehension of the human psyche.Coming to Kanchenjunga (the name has a place with the world's third tallest mountain top which is supposed to be slippery to natural eye as it's lastingly obfuscated because of haze), the film follows a gathering of travelers on an extended get-away in Darjeeling, a slope station †the main thing that strikes a chord is exactly how full the film is with allegories connecting the human brain and mentalitie s to nature's wonders consequently the thick mist which forestalls our hero (played mesmerisingly by Chabi Biswas) from seeing Kanchenjunga unmistakably is emblematic of his nearsighted sentiments and it is lifted in the last scene where fter stripping himself away from all his past preferences, he can see Kanchejunga just because. However, at long last, Kanchenjunga stays a film about human feelings which likewise discusses the financial gap and abides into the complex unyielding personalities of a few of us. The suitable utilization of the characteristic lighting and climate conditions (might be the best in Ray's vocation).

Pet Peeves Speech Bad and Good Drivers, Highways, Roads - 275 Words

Pet Peeves Speech: Bad and Good Drivers, Highways, Roads (Speech Presentation Sample) Content: Pet Peeves SpeechMy pet peeves are people who drive faster or slower than me. Do you ever get irritated by drivers speeding past you disregarding the stipulated speed limits? I often experience this not only on highways but also roads that are less busy. Even though I dislike over speeding, those I find more irritating are the drivers who go slower than the stipulated limits and blocking the way for everyone.Would you say these are bad or good drivers? I think what defines a good or bad driver is not how slow or fast one goes. A driver's capability on the wheels and their awareness while on the road is what define him/her. Come to think of police officers. I used to get irritated when I saw many of them driving recklessly past me. Nowadays I understand why they do this. Most of these guys probably spend more than 36 hours or more a week driving. They are familiar with every cranny and nook of the road and have all the details of traffic and when the lights change. Aft er spending more than a year commuting, my driving style began to change.If I am to make a choice, the day before a holiday, I'd prefer driving during rush hours when the regulars drive, than after the rush hours with the non-regulars. During rush hours, drivers know where they are going. They have the confidence that's needed on the road and know exactly what to do. Non-regulars sometimes neither know where they are goin...

Personal Statement On Emotional Intelligence - 1100 Words

1.0 Introduction Australian Business Leaders have identified skills that are most important in a business landscape; these include Continuous Professional Development and Communication Skills. In this portfolio I will reflect upon my skill development and learning’s in BSB124 – Working In Business. Through this reflection I will discuss my skills built through the learning of Emotional Intelligence throughout the unit. I will be discussing Goleman’s Emotional Intelligence theory that we have learnt as well as other practical ways of testing Emotional Intelligence. I will also discuss an area of possible improvement of my Emotional Intelligence linking to my future career prospects through my own personal results in the Schuttes Emotional†¦show more content†¦2.1 Emotional Intelligence: Schuttes Test Peter Salovey and John D. Mayerin invented the concept of Emotional Intelligence in 1990 and they defined it as form of social intelligence that involves the ability to monitor one’s own and others’ feelings and emotions, to discriminate among them, and to use this information to guide one’s thinking and action. (Golis, 2010) A high Emotional Intelligence, as stated by Jesse Jones, contributes to effective leadership by focusing on five essential elements of leader effectiveness: development of collective goals and objectives; instilling in others an appreciation of the importance of work activities; generating and maintaining enthusiasm, confidence, and optimism (Jones, 1998). A common Emotional Intelligence Test is the Schuttes Emotional Intelligence Scale (SEIS)which was created and developed by a Teacher at the University of New England, Nicola Schutte. The SEIS consists of 33 items responded to on a 5-point scale. The main fault of the test is that it fails to address all areas of Emotional Intelligence. Even though this fault it is still a highly used method of determining a persons Emotional Intelligence. As suggested in Salovey and Mayer’s theory of emotional intelligence (1990), the instrument has three categories: the appraisal and expression of emotion assessed by 13 items; the regulation of emotion assessed by 10 items; and the utilisation of emotion assessed by 10 items.

The New World - 2171 Words

In contrast with European beliefs, the â€Å"new world† had existed and thrived before explorers discovered its’ presence. The island of Jamaica was originally inhabited by the Taino people of larger Arawak community. The population of roughly 60,000 natives independently survived on hunting, fishing, and harvest of locally grown cassava. Directly opposite the centuries of an isolated regional world, the late 15th century established the foundations for the current vastly interdependent international society. European Exploration intentionally reshaped the balance of power, in favor of European civilization. Stemming from the Iberian Peninsula, the Age of Exploration began extending the influence of European nations to every corner of the globe. Driven to establish a flourishing empire through means of expanded commerce, Spain quickly followed Portuguese methodology and developed a world class fleet. Upon completion of necessary upgrading to vessels, King Ferdinand II sent forth explorer, Christopher Columbus, indoctrinated with national creed â€Å"God, Gold, and Glory†. In August 1492, Columbus set sail for a more direct and expeditious trade route with Asia. However, after first landfall in the West Indies, his intent shifted stating, â€Å"But in truth, should I meet with gold or spices in great quantity, I shall remain till I collect as much as possible, and for this purpose I am proceeding solely in quest of them.† Following the initial discovery, the Spanish led hosts ofShow MoreRelatedThe Columbian Exchange : A World Drift That Carried The Old And New World907 Words   |  4 PagesMany years ago, there was a world drift that carried the Old and New Worlds apart, which made a split between the North and South. The separation lasted so long it caused the development of rattlesnakes on one side of the Atlantic and vipers on the other. 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Audit Steps and Associated Risk Mitigation †Myassignmenthelp.com

Question: Discuss About the Audit Steps and Associated Risk Mitigation? Answer: Introducation: The company has compared its current years ratios with the previous year and with the once they have budgeted in the beginning of the current year. Looking at the return on equity and the gross margin of the company in the current year, they have been a slight fall in the earning capacity of the company as compared to the previous year. The fall is majorly in the gross margin of the company which has fallen by nearly 1% in the current year. There has been a significant fall in the return the company has got on its equity and the total assets. The numbers which the company has budgeted and what the industry norms states, the company is no way near to them. The management of the company is planning to keep its cost in relation to the sales as low as possible but when we are looking at the marketing to the sales ratio the picture is all together different. The marketing to the sales ratio for the company in the current year is not higher from the last year but also from the industry ben chmark and also from the budgeted numbers. However, the admin ratio to sales has shown improvement and the same is better placed in the company. As provided earlier by the management that they are currently planning to reduce its inventory levels and the accounts receivable balances so as to manage its working capital requirement needs but the increasing days in for accounts receivable and inventory does not support the statement made by the management. The current ratio and the quick ratio that speaks about the financial health of the company has although improved over the period but the same is still on a lower side when it is compared with the industry standards. The company is further planning to reduce down its debt but the debt equity ratio has been increasing consistently irrespective to the planning and budgets made by the company. Thus overall, the financial position of the company is improving as compared to the last year but the company is way back in consideration to the industry standards and budgeted numbers. Ratio Analysis - Audit impact The auditors in this case, are required to work quite tactful. The auditors are required to analyze the difference between the ratios of the company and the budgeted ones and industry standards. The auditors should work with the management to get down to the reasons which has let to the downfall in the companys ratio. The company has decided to subcontract the manufacturing process to the factories in Fiji. The inventory system is entirely computerized. The system automatically generated Purchase orders when stocks of any raw material fall below 70% of the prior months usage and in case of finished goods at times when the finished goods fall below 60% of the prior months sales. The system automatically captures the prices of the raw material and the supplier name based on the criteria that have been set in the system for vendor selection. The auditors in this case are required to test the effectiveness of the system. The control testing is needed in this case being the major process that has been taken place in case of inventory is automated. The auditors in this case should test on sample basis the purchase orders that has been produced by the system. The auditors should prepare the process flow for the entire system and should carry out some walkthroughs as per the process flow that has been agreed with the management. This will give them sense of understanding and they can in a better way, will be able to comment on the effectiveness of the system. The auditors further will check the effectiveness of the master file from which the entire data has been captured by the system. The master list will contain information about the existing stock items including codes and warehouse location and name of the approved suppliers and sub-contractors. Considering the automation in the company, the auditor can easily rely on the numbers considering the effectiveness of the controls. The substantive procedures that the auditor need to select is dependent on the effectivene ss control testing. The auditors can increase the procedures if the controls been placed in by the company is not adequate. Ratio Analysis- Audit Steps and associated risk mitigation The audit risk that is there in the company is the effectiveness of the master list that is the core of all the purchase orders. Thus, if there is some error has been noted down in the master list, it will directly have its impact on the purchase orders of the company along with the price of the raw material. This has been regarded has an inherent risk for the company. The auditors in this case are required to follow the following audit steps: The IT team of the audit company will test the automated controls placed in by the IT department of the company and test their reliance and their effectiveness. The auditors will further prepare a process flow for the activities being carried out by the company. The process flow that has been prepared by the auditor will get validated by the management and based on the same; the auditor will carry out a walk through for the sample that they have randomly selected. The auditor will test the effectiveness of the assertions they have determined and will document the entire process which they can use in later years. Once they are satisfied with the process, the auditor can decide on the substantive procedure that they will carry in relation to the accounts that will be impacted by the above process, Internal control weakness In the given case, the Alex Blenheim Company has been operating with a low margin but with high volumes just to cover overhead costs and generate profits. The purchase order generation process of the company is automated. There is no manual intervention in the entire process and this is the major weakness that has been noted down in the process. The Purchase orders are automatically generated by the computer when stocks of any raw material fall below 70% of the prior months usage. In this situation as soon as the inventory level of the raw material fells below the expected level, the system will automatically place orders with the supplier whose price is less and who is providing the material early. In this situation, at times when it is expected that in the current month the demand for the finished goods will be on a lower side, but considering the system limitation, the system will automatically place order of the raw material. Thus, the material that has been ordered is in excess than what is actually been required considering the demand for the current month. This will block the working capital of the company and may not be in the interest of the company. This is an internal control weakness in the companys system. In this situation there should be a manual check to confirm the production order. The production order needs to be checked manually and the orders that needs to be checked should be linked with the expected finished goods that to be produced by the company in the current month. Further when the material has been received, the bar codes attached are scanned and is linked with the master list. But it has been stated that at times when the codes does not tie back to the master list, the scanning process is aborted. This is again a loop hole in the automation process and can be considered as a weakness in the internal control process. The management should avoid entry of goods whose bar codes dos not tie back to the master list. Internal control weakness- Audit Impact The weakness in the internal control will affect the audit procedures that have been designed by the auditors for the company. The auditors would check the inventory level requirement of the company and check and find out instances at when the company does not have any requirement for the raw material based on the budgeted finished goods and still order has been placed with the supplier. The auditor can project them with the management and educate them about the excess working capital that has been blocked in this process. Further for the scanning process when the bar codes for the material that has been coming in or gin gut is not been tied back to the codes in the master list, is also a matter of concern and this may arose attention of the auditors and they need to extend their substantive audit procedure in this area. They are required to figure out instances and may highlight them as a weakness in the internal control process as being the material has not been scanned and traced by the scanning machine, this will not update the inventory levels in the system and ultimately the purchase orders will get affected as the same is being placed based on the last month sales and inventory levels. Thus, it is a big loop hole and requires attention from both the management and from the auditors. Internal control weakness- Audit steps The auditor in this situation is required to take the following steps to reduce the risk: The IT team of the audit company will test the automated controls placed in by the IT department of the company and test their reliance and their effectiveness. The auditors will further prepare a process flow for the activities being carried out by the company especially at times of receipt of goods. The process flow that has been prepared by the auditor will get validated by the management and based on the same; the auditor will carry out a walk through for the sample that they have randomly selected. The auditor should test the samples in line with the process that has been agreed by the management. The document that has been collected by the auditors during the walk through should be documented. This will help in reducing the attached risk it occurs in future in relation to their duties. If while testing the samples selected, if any discrepancy has been noted, the auditor are required to extend their sample size and is required to focus more on the substantive procedures to test the effectiveness of the process. Computer Assisted Audit Techniques (CAATs) CAATs stand for Computer Assisted Audit Techniques. CAAT are audit techniques that has been used for carrying out the IT related audit processes. CAAT techniques in this case includes basic office related softwares such as excel spreadsheet, word processor. It at the same time includes some more advanced tools such as statistical analysis and business intelligence tools. Through the help of the CAAT techniques the audit process has automated. Computer assisted auditing techniques refers to the use of modern computer assisted techniques in carrying out the audit work. The auditing process tends to automate through the use of these techniques. As we are aware that the audit work is in same or the other way related to the process of sample section. The sample selected should represent the entire population. These Computer assisted auditing techniques has helped the auditors in the process of sample selection and provides samples that clearly and evidently represent the population size. The auditors prefers reduction of manual intervention during the sample selection process, the same is adopted through these Computer assisted auditing techniques. With the growing market and frauds in the companies the use of Computer Assisted Audit Techniques has increased multiple folds. Various new and more advanced tools has been introduced in the market The traditional method that has been used by the companies tends to reach to the conclusion based on analysising limited set of data rather than examining all the available larger set of data. Through the help of Computer Assisted Audit Techniques, the auditor can test some more specific risks. This can be well understood from the help of the following example: The auditor of an insurance company wanted to test whether the company has paid any insurance claim to any person after the policy has been terminated. In that case through the help of the traditional policy, they cannot test all the policies. They can only take some samples and based on them they have reach out to some conclusion. However, through the help of the Computer Assisted Audit Techniques the auditor can test all the polic y claims by examining the date of policy termination and claim settlement date and based on the same they can conclude o their thought. This is the process through the auditor of the company can conclude on some specific risk. (Bourke, 2010) The auditors has been using the techniques from years as through the process one can easily analyze large data and can get the required report out. The CAAT techniques have some attached advantages and disadvantages. The advantages of using the Computer Assisted Audit Techniques are as follows: The auditor can independently access the data from the computer system without any dependence of the client. Through the help of the Computer Assisted Audit Techniques, the accuracy of the audit results increased. The long run cost of the audit gets reduced and the audit test can be performed more efficiently. The auditor at the same tie through the help of the CAAT techniques can reach out the effectiveness of the client software. The disadvantages of using the Computer Assisted Audit Techniques are as follows: The CAAT techniques are expensive and is time consuming to set up the process. IN order to use the CAAT techniques, corporation is required from the management which is difficult to obtain. The audit team might lack expertise in terms of IT skills and knowledge to create the complex data extracts and programming required. Further there is always a probability attached related to data corruption. The audit team is required to go through proper training to understand the outcome of the CAAT techniques. (Kaplan, 2012) There are different Computer Assisted Audit Techniques being used by the auditors and considering the business that has been carried out by Alex Blenheim Pty Limited along with the automated inventory system that has been sued by the company, there are some specific CAAT techniques are preferable. CAATs include many types of tools and techniques, such as generalized audit software, test data, utility software, application software tracing and mapping, and audit expert systems. Specialized audit test and analysis software: Through the help of the specialized audit test and analysis software, the auditors can review the specialized computer files of the company. Through these softwares, the test transactions of the company can be checked with ascertaining a copy of the live production system so as to ensure whether the controls are adequate. Through the help of this softwares the invalid transactions can be identified easily and the same can be flagged. This can be done through putting standard input in the software. In case of Alex Blenheim Pty Limited there are certain areas where the system generated some specialized files which through this software can be analyzed in a better way. The purchase order file for the raw material and the finished goods can be analyses through these softwares. Sample extraction tools: The auditors cannot test the enter data. In the current world, the data of the companies are hugh and at the same time being they are processed from complex softwares making it difficult for the auditors to analyses the data. Further, the auditor has given their opinion on the financial statements of the company considering the data that they have analyzed. It is not possible for them to do that, thus they take out some samples from the entire population and based on the same they give their opinion. I this situation, the sample selection process should be robust enough so that the sample that has been selected represents the entire population. Thus, an adequate sample extraction technique is required. In case of Alex Blenheim Pty Limited, the auditor is required to test the effectiveness of the purchase orders placed, the scanning process effectiveness etc. (Adukia, 2017) Simplification of data Tools: The data that has been processed in the companies through the accounting softwares tends to be very complicated. The auditors based on their requirements process the data in their data tools so as to get them simplified. This will help in increasing the understanding levels of the auditors and they can in a better way process the information and reach out for better conclusion. In case of Alex Blenheim Pty Limited, the entire process of manufacturing is being carried out by sub contactors and the process is run through a master list, thus being there is high level of automation in the system, these types of data simplification tools are required on higher side. References Bourke J, 2010, Computer Assisted Audit Techniques or CAATS, viewed on 6th May 2017, Retrieved from https://www.aicpastore.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2010/CPA/Jan/CAATS.jsp Kaplan financial knowledge Bank, Computer assisted audit techniques (CAATs), 2012, viewed on 6th May 2017, Retrieved from https://kfknowledgebank.kaplan.co.uk/KFKB/Wiki%20Pages/Computer%20Assisted%20Audit%20Techniques.aspx Adukia R, 2017, A Hand Book on Internal Audit, viewed on 6th May 2017, Retrieved from https://www.caclubindia.com/books/internal_audit/Chapter5.asp Ready ratios.com, Computer assisted audit techniques (CAATs), 2012, viewed on 6th May 2017, Retrieved from https://www.readyratios.com/reference/audit/computer_assisted_audit_techniques_caats.htm

Bill of Rights Essay Topics That You Should Know

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