Audit Planning Coursework Example | Topics and Well Written Essays - 500 words

Audit Planning - Coursework Example For the success of the planning process, an auditor has to observe several steps. They include risk assessment, conducting a survey, planning meeting and definition of scope and objectives of the audit. Risk assessment is purposed to determine the risks involved in the planned audit. These risks if any can be evaluated to determine their levels and whether or not to be included in the current review. It also helps in deciding the extent of involvement of professionals with the specialised skills during the review process. In most occasions, these assessments are discussed with the firm’s department to get their perspective on the risks identified and their views. A preliminary survey is conducted to allow an auditor get an overall understanding of the various departments within an organization and their operations. This helps in planning on time and resource allocation to the different audit areas. It also helps in identification of the direction, management and supervision of resources. This stage also enables auditors to design the strategy of the audit process for effective exercise and on time management. After completion of the survey, a meeting with the organization’s heads is usually convened. This usually is carried out to discuss the strategies for the audit, and ensure that the information gathered during the survey is accurate and reviewing the level of risk assessed. Discussion of the audit scope and objectives is done at this stage. Documentation of the overall audit strategy and plan is compiled, and then the review process is then rolled to the firm. An effective audit process can be executed if there exists a clear understanding of the client’s business operations. It is usually a challenge for many auditors to perform their operations without having knowledge of their client’s business. It is a requirement in the International Standards on Auditing for the auditor to have knowledge about the company and its

The role of sociology during Wars Term Paper Example | Topics and Well Written Essays - 1000 words

The role of sociology during Wars - Term Paper Example Since a lot of assets are at stake during a war, it is crucial to resolve the crises and in order to do so understanding the root causes is very important. This paper aims at discussing how sociology can play a crucial role in predicting, understanding and thus, avoiding wars. Sociology is the study of societies, usually modern ones which comprises of people being the sole fundamentals or building blocks of the society, and thus understanding the psyche and societal roles of these people can help understand war more effectively, as proposed by the sociologists (Stanchak 2000). The first part of the thesis comprises of the role of sociology in understanding the concept of war which is the sole pre-requisite for predicting and thus, resolving the issues which have the potential of turning into a war like situation. In this context, Lachmann (2012) argues that war can be traced back in history and can thus be studied in terms of benefits and losses for individuals or groups within individuals. For instance, he states that citizens of a nation associate their collective interests with the state authority, and the state in turn seeks benefits from the state in terms of taxes and services etc. Thus, over the years, the state has developed strong control over the citizens in terms of controlling their socio-economic lives either directly or indirectly, and in this global world, the same benefit and loss patterns have resulted into conflicts between states over resources which are already in scarcity. Supporting this argument, another proposition posed by Shaw (2 007) can be stated which indicates that the reasons behind wars can be related to sociological patterns across society. This implies that war rather than being taken as an absolute entity should rather be studies as general conflicts between individuals or groups, and he focuses on the concept of genocide where a certain group attacks an un-armed group of people to pursue their personal interests. In other

Industrial psych Essay Example | Topics and Well Written Essays - 1000 words

Industrial psych - Essay Example When the personality of each employee is studied, the degree of self-assurance of him or her will also be known. The interaction with worker also shows this level. Consistency theory by Korman states that self-confidence and presentation have a positive relationship: the more self-confident an employee is, the better results he shows. The level of self-assurance can be increased by means of special training that will help workers realize their potential. Moreover, positive experience also contributes to better self-esteem. During such training, a worker is offered an easy assignment, which is very easy to succeed in, and after the completion, his self-esteem will improve. The level of self-confidence also depends on the behavior of a supervisor; thus it is essential to provide supervisors with special training. The next essential thing Susan Kwan should pay attention to is intrinsic motivation. Employees are different in the way they can be intrinsically motivated. Some of the employees like the process of performing the task, while some employees are more oriented towards the successful result of a task. Some employees also can be motivated by the desire to avoid negative outcomes, because they are afraid to be fired. Different tests can be used to determine if employees are intrinsic or extrinsic. Finally, the desire to get better results, need in communication and authority should be studied to define how people differ in these needs. The job position of every employee should be determined considering these differences. It is necessary Susan Kwan should determine the workers’ level of satisfaction, which influences the quality of their performance. The goals that are set out should be well defined and understood, attainable within the set deadline, take into account the level of difficulty, the employees’ role and their level of preparation. Therefore, it is evident that a goal partly involves employees. Special attention

Universal Design of Instruction Essay Example | Topics and Well Written Essays - 1250 words

Universal Design of Instruction - Essay Example That is, the product or environment is designed in such a way that it satisfies the needs of a variety of users including those who are physically disabled. The Center for Universal Design (CUD) at the North Carolina State University established seven principles for UD (Burgstahler, 2009), which provides the basis for all applications of UD including for instructional purposes. These form a general architectural paradigm and are listed in the table below. By applying the general principles of UD to teaching, we can derive guidelines for instruction to students, which are called UDI. The CUD defines UDI as â€Å"the design of instruction to be usable by all students, without the need for adaptation or specialized design†. A prominent figure that applied UD principles to education was Frank Bowe (2000). A related concept is Universal Design for Learning (UDL), which the Center for Applied Special Technology (CAST) defines as â€Å"a framework for designing curricula that enables all individuals to gain knowledge, skills, and enthusiasm for learning†. Thus, the classroom environment, curriculum, instructional materials and procedures, facilities etc. can all be designed in a way that they fulfill the needs of a variety of students. The students may have a range of abilities, learning styles, and backgrounds and this includes disabled students especially. There are two further benefits of UDI: one is that it minimizes the need to arrange for accommodating students with special needs, and another is that specific features of the UDI benefit not only the type of students for which it is intended but also others. For example, captioning in instructional videos is done to help the deaf but other students can also derive benefit. CAST clarifies that by being universal, it is not intended that the instruction be suitable for every type of learner; rather, â€Å"it is meant to underscore the need

Successfully Manage a Radical Change Within a Complex Organisation Essay

Successfully Manage a Radical Change Within a Complex Organisation - Essay Example pany implement re-engineering, reorganisation and cultural transformation, then the entire operational activities face radical changes in three levels. Firstly, changes occur among the personnel who employed within that particular organisation. These changes take place in terms of their attitude, skills, capabilities, attributes and behaviour regarding work place. Top level management should always aware about such behavioural changes which can impact upon the organisational working procedures. Secondly, changes can also take place in organisational structure and system which in turn might transform the existing working culture; procedures reward system and other activities. Thirdly, direct changes can also occur within the organisational culture which might effect upon employees relationship, can develop conflict and can impact on decision making procedures (Government of Jamaica, 2010). In this similar context, changes are completely depends upon business situation and always takes place in order to deal dynamic competitive circumstances. Some of the common changes happen in order to deal with new competitors and new technological innovation. All these changes take place in order to enhance operational efficiency and to obtain long term profitability (Dawson, 2010). By considering the present business scenario, change management is quite significant in every aspect of operational activities. Successful change ensures enhanced organisational ability to perform effectively within the new business environment. The fundamental source of change management is to enhance the capacity of employee to adopt changing working environment. There are some common factors which need to be considered for making a change successful. The first factor is appropriate planning which is... This paper stresses that the transition of an organisation gradually initiates. In this stage, managers try to build a readiness in order to tackle the change. In the awakening stage, the organisation assesses the problems and evaluates the possibilities of change. This can be done with the help of the information gathered from unconscious stage. In reordering stage, an organisation analyse the existing working situation comparatively with the changing scenario. This stage affects largely to the organisational stability and performance equilibrium of an individual personnel. The core idea which has been emerged from the overall discussion is that the major challenges which are coming from radical changes for the organisation is to uphold high productivity while facing transformative changes. The change is considered as an impact which might hamper the overall organisational work structure. Subsequently, on the other hand these changes may lead an organisation towards the high productivity. There are various types of models and principles by which an organisation can successfully adopt the changes into their working environment. It has been observed that the process of changes and transformation is significantly considered as an end and re-birth process where an organisation either shut down its operational activities or attain sustainable competitive advantage. Either cases, an organisation needs to experience and tackle necessary transformational changes in order to survive and grow. Successful change of an organisation effectively depends on personnel capability to incorporate changes in structure and work comfortably within new environment.

Whitbread Analysis Case Study Example | Topics and Well Written Essays - 1000 words

Whitbread Analysis - Case Study Example company has utilized cost leadership is in the use of the technology, particularly iPhone Apps, and Mobile websites to ensure that it cuts prices (Porter, 1985). In the same context, the company has managed to realize success in the cost leadership strategy through innovation. As such, the company has focused on a unique Christmas campaign, variety of foods including breakfast and new drinks such as hot chocolate. Another approach, which companies enhance cost leadership, is through seeking new opportunities. As for such, it is evident that Whitbread has been venturing into new markets in different countries (Lynch, 2003). The company is in a position to own a strong brand portfolio. Such is evident from its partner stores, which are Premier Inn and Costa, and they are market-leading performers. The mother company has many years of experience in the hospitality and restaurants industry. In addition, the company is focusing on providing new products in both local and international markets at affordable prices to ensure profitability (Worley, & Cummings, 2014). Costa faces the risk of overpricing its products because of its location in a lavish ending of the coffee products spectrum (Lashely 2010). In addition, most of the brands are still untested outside the United Kingdom market, with only a low number of Costa Markets and premier Inn outlets in the international market. Similarly, the company has not provided proper brand awareness in the saturated international market, which is a factor that might undermine its sales. Considering the store cutbacks and possible closure faced my many traditional retailers, the company has an opportunity to capitalize on the available high street retail price. In respect to expansion, the company has an opportunity to venture into new markets in Dubai, India and China among others. The company’s global economic progress remains unstable; however, there is significant uncertainty in the process of expanding into new markets

Summary Essay Example | Topics and Well Written Essays - 250 words - 91

Summary - Essay Example One does not have to complicate issues but rather perceive things as they are and slowly move to understanding the reason why they are as they are. The writer insists on keeping one’s eyes and mind open to diverse modes of reasoning. He explains that even in the darkness or blurriness of fog there seems to be specks of light. He states that in darkness there’s a great deal of light, the same lies for where there’s too much light. As he concludes, the writer describes the secret path to illumination. The writer talks about the ethics of journalism. This regards the type of imagery and language they use in describing events or people. He gave an example of black suspect whom the newspaper presumed guilty and as a result printed a photo that gave him a more sinister look that aimed at showing blacks are criminals. Ethics lay all round, including writing the truth in the newspapers and no amount of captioning can make a visual lie to be true. Disregarding the misrepresented information a lie still remains a lie. In conclusion, it is rather a question of ethical responsibility than just putting the message