The Main Function or Scope of Forensic Auditing Essay

2004). In forensic auditing special procedures are carried out in order to produce evidence. Moreover the auditing techniques are also used to identify and to gather evidence to prove any fraud. For example, how long the fraud has been carried out and how it was conducted and concealed by the perpetrators. Furthermore the forensic auditing is distinct from statutory auditing in various perspectives. The main objective of statutory audit is to express opinion on financial statements as to ‘true fair’ presentation whereas forensic auditing objective is to determine whether fraud has actually taken place in the financial statements. Basically forensic auditing refers to the whole process of investigating a financial matter. Furthermore,†¦show more content†¦(2010)]. Forensic auditing performs comprehensive analysis of investigations result across the enterprise to identify pervasive control issues. It also oversees the investigations, planning, and forensic report writing process forensic audits, and investigations and presentation of findings through reports and exhibits. It works closely with financial training function to enhance fraud auditing skills and conduct activities in areas of moderate to high risk and conduct investigations as well in complex and extremely sensitive parts. Importantly, forensic auditing promotes education and awareness on fraud risk management. [Mann, D., Nath, Y. (2010)]. DIFFERENCE BETWEEN FORENSIC AUDITING AND STATUTORY AUDITING S.no Particulars Statutory audit Forensic audit 1 Objective Express opinion as to true and fair presentation. Determine correctness of the accounts or whether any fraud has actually taken place. 2 Techniques Substantive and compliance procedures Analysis is of past trend and substantive or ‘in depth’ checking of selected transactions. 3 Period Normally all transactions for the particular accounting period. No such limitations. Accounts may be examined in detail from the beginning. 4 Verification of stock, estimation of realizable value of current asset, provisions/liability estimation etc. Relies on the management certificate/representation of management. IndependentShow MoreRelatedBenefits Of An Office Assistant1630 Words   |  7 Pagesnot change the essential position. Below are examples of the unfair and fair job changes: †¢ An administrative staff member who is inquired to undertake lunch coverage of the reception duties or learn current system could be taken to fall within the scope of an Office Assistant. †¢ Moving the same Office Assistant into a role which contains basic of food and beverage service could constitute a redundancy situation. Implementing changes to an employee’s job description may have risks, occurring most oftenRead MoreBenefits Of An Office Assistant1150 Words   |  5 Pageswhat they can be considered a reasonable change in the scope of their position and what they constitute a termination or redundancy if challenged. Reasonable changes are those that generally do not alter the essential position. Below are some examples of the unfair and fair job changes:- †¢ An administrative staff member who is inquired to undertake lunch coverage of the reception duties or learn current system could be taken to fall within the scope of an Office Assistant. †¢ Moving the same Office AssistantRead MoreChanges And Responsibilities Of An Office Assistant1148 Words   |  5 Pageswhat they can be considered a reasonable change in the scope of their position and what they constitute a termination or redundancy if challenged. Reasonable changes are those that generally do not alter the essential position. Below are some examples of the unfair and fair job changes:- †¢ An administrative staff member who is inquired to undertake lunch coverage of the reception duties or learn current system could be taken to fall in the scope of an Office Assistant. †¢ Moving the same Office AssistantRead MoreChanges And Responsibilities Of An Office Assistant1188 Words   |  5 Pageswhat they can be considered a reasonable change in the scope of their position and what they constitute a termination or redundancy if challenged. Reasonable changes are those that generally do not alter the essential position. Below are some examples of the unfair and fair job changes: †¢ An administrative staff member who is inquired to undertake lunch coverage of the reception duties or learn current system could be taken to fall within the scope of an Office Assistant. †¢ Moving the same Office AssistantRead MoreSystem Audit12707 Words   |  51 PagesComputer assisted audit techniques. Traditional vs modern audit tools, Specialized audit software benefits and functions. Applications of CAATs. 4) Production of audit programmes. Evidence, Issuing reports, types of reports, followup activities, assessing the audit, preserving evidence. 5) Role of audit in systems development. 6) Computer forensics: definition, the forensic process, information ferensics and its applications. 7) COBIT: Control Objectives for Information and relatedRead MoreWhat Does Forensic Mean?3765 Words   |  16 Pages1. What does forensic mean? From Latin forensis ‘in open court, public,’ - Relating to, used in, or appropriate for courts of law or for public discussion or argumentation. - Of, relating to, or used in debate or argument; rhetorical. - Relating to the use of science or technology in the investigation and establishment of facts or evidence in a court of law: a forensic laboratory. http://www.thefreedictionary.com/forensic 2. Define forensic accounting. Forensic accounting is a typeRead MoreSOLUTIONS MANUAL to accompany MODERN AUDITING ASSURANCE SERVICES4904 Words   |  20 Pagesï » ¿SOLUTIONS MANUAL to accompany MODERN AUDITING ASSURANCE SERVICES 3rd edition Prepared by Philomena Leung, Paul Coram and Barry Cooper  © John Wiley Sons Australia, Ltd 2007 Chapter 1 Auditing, assurance and the public accounting profession Review questions 1.1 How does an expanded role of professional accountants affect the accounting profession? The expanded role of professional accountants has affected the accounting profession, inRead MoreAnalysis Of Fraudulent Activities And Examination Of Failure Of The External Auditor3205 Words   |  13 Pagesthe fraud and the accounting methods used to commit the fraud. Also, this paper will examine the audit failure of the external auditor, Ernst Young (EY), HealthSouth Corporation?s audit committee, and HealthSouth Corporation?s internal auditor function. Richard Scrushy was indicted in November 2003 on 85 counts connected with the overstatement of HealthSouth?s earnings by about $3 billion, but was subsequently acquitted of any fraud or wrongdoing in a trial lasting five-months. However, on JuneRead MoreThe Healthsouth Fraud And Internal And External Audit Failure3212 Words   |  13 Pagesauditor function. In 2005, Richard Scrushy was indicted in November 2003 on 85 counts connected with the overstatement of HealthSouth?s earnings by about $3 billion, but was subsequently acquitted of any fraud or wrongdoing in a trial lasting five-months. However, on June 29, 2006, Scrushy was charged for bribing a governor seven years prior (Whitmire 1). Additionally, in June 2009, Scrushy was ordered by an Alabama judge too pay $2.88 billion civil judgment (Bauerlein 1). Further, a forensic auditRead MoreAn Exploratory Study of Internal Control and Fraud Prevention Measures in Smes5855 Words   |  24 Pagesbroad term with a wide area of operation [7]. It includes a number of methods and measures, which are exercised by the management to ensure smooth and economic functioning of business entity. It assists the management in the performance of various functions. Furthermore, internal control is a whole system of controls for the business entity on financial and non-financial, established by the man agement in the conduct of a business including internal check, internal audit and other forms of control [7]

William Swift s A Modest Proposal - 1483 Words

Argument Analyzation of â€Å"A Modest Proposal† In the 1700s, Ireland was under the control of the British. They also owned Northern Ireland. The British were causing immense numbers of problems for the Irish people because their policies were leaving people homeless and starving. Jonathan Swift was a man who was born and raised in Ireland during these times. He engrossed himself in Irish politics especially during this time. Swift saw the struggles of the Irish people and became outraged by their conditions. He decided to fight against the British’s actions in a unique way, hoping that it would end this time of extreme poverty for the Irish. To do so, Swift wrote the satirical essay â€Å"A Modest Proposal†, using the voice of an upper class†¦show more content†¦The first way Swift does this is by using logos throughout his essay in a way that seems ridiculous, but is quite simple to catch his meaning. On the second page of his essay, Swift calculates the numbers of â€Å"children of poor parents annually born† (Swift 764). Though his voice and main purpose is of annoyance and heading toward the solution of eating the children he’s presenting the numbers of poor children in his country, which he concludes is 120,00. This is highly effective for the argument Swift is making because it causes the readers to be aware of the large numbers of poverty right outside in a more subtle than straightforward way. Another attempt at logos is when Swift argues that, â€Å"infants’ flesh will be in season throughout the year, but more plentiful in March†¦Ã¢â‚¬  (Swift 765). Swift explains that according to a French physician, after lent an even larger amount of children are born. This is supposedly an exceptional proposition in the speaker’s perspective because there would always be an abundant number of children to eat. Swift’s actual purpose, though, is to show the audience how insensitive it is to ig nore the needs of all these starving children. Pathos is used very effectively when Swift describes the homeless on the streets of Dublin in the first sentence; â€Å"It is a melancholy object to those who walk through this great town or travel in theShow MoreRelated Naked Lunch and A Modest Proposal Essay1420 Words   |  6 PagesNaked Lunch and A Modest Proposal In 1729, Jonathon Swift published an essay titled A Modest Proposal, which dealt with the issue of homelessness among the poor families of his country. His satirical proposal to control the population of homeless children stirred a debate on the morality of his proposal. Two hundred and thirty years later in 1959, William S. Burroughs published a novel entitled Naked Lunch, which dealt with the desperate struggle of drug addiction and the governments role inRead MoreA Modest Proposal By Jonathan Swift1340 Words   |  6 PagesA Modest Proposal was written in the year 1729 by the famous satirist Jonathan Swift. In his work he outlines the pros of eating unwanted children of Ireland for economical benefits in a time of great poverty. While the reader can obviously discard the idea of eating children, in his proposal, in a roundabout way, Swift speaks to hard pressing issues of the time. The state of Ireland is well described by Swift in this piece. He speaks of woman who â€Å"instead of being able to work for their honestRead MoreLiterary Analysis : Jonathan Swift1425 Words   |  6 PagesII Oct. 27, 2015 Literary analysis The author I decided to write about is Jonathan Swift for he had a keen sense for effective sarcasm. As Jonathan Swift said â€Å"The proper words in the proper places are the true definition of style.† Though he was known in different ways, he was mostly popularized through his gift in writing, particularly his satire, or his use of humor and irony, essays. Through out swift life, there has been plenty of events where I believe shape the way he was, hence his writingRead MoreAnalysis of Jonathan Swift ´s A Modest Proposal Essay532 Words   |  3 Pagesissue hasn’t been fazed a bit. From Jonathan Swift’s Modest Proposal, he clarifies the poverty issued throughout Ireland in the early 1700’s and how one suggestion could change it all. Elaborated from the Literary Reference Center, â€Å"A Modest Proposal, like Gulliver’s Travels, transcends the political, social, and economic crisis that gave birth to it, woeful as they were. Packed with irony a nd satirical revelations of the human condition†¦Ã¢â‚¬  Swift wasn’t just writing a masterpiece, but an intended,Read MoreAnalysis Of Swift s A Modest Proposal 1546 Words   |  7 PagesRoepe EN323 Rzepka 3/9/15 Swift and Blake’s Use of Irony and Persona In Satire In the context of political questions and social activism, irony, exaggeration, humor, and ridicule are all valuable rhetorical tools to expose faults and make a point (New Oxford American Dictionary). Both Jonathan Swift and William Blake confront social systems of oppression in their literary careers, most notably with A Modest Proposal and Songs of Innocence respectively. Swift’s A Modest Proposal is an address to the wealthyRead More 18th Century Literature Essay648 Words   |  3 Pagesdiary, he shows the historical background and culture of the 18th century. The reader is able to understand the values and ethics of the time through the description detailed by Samuel Pepys and the reader is also exposed to the life a man in the 1660s. A Journal of the Plague Year is an example of historical fiction. Defoe uses wide ranges of vivid descriptions including verisimilitudes and imagery, to give the reader a realistic feel of what took place through the eyes of a witness. This literaryRead MoreThe Irish Potato Famine and the Population and Social Trends through 1700-18501295 Words   |  6 Pagesto decrease 20-25% and it did not stabilize again until the 1930’s. Although there was a potato crop failure in Europe in the 1840’s, one third of the Irish population was dependent on this crop. This was inevitable due to the sole dependency of the Irish people on home-grown potatoes and the population almost doubling from 1800 - 1840. The journal, â€Å"Spaces for Famine: A Comparative Analysis in Ireland and the Highlands in the 1840’s† by Liz Young states that â€Å"if the crop was poor or failed, familiesRead MoreThe War of the Ants1689 Words   |  7 Pagesapproximations based on Amazon.com listings) Henderson, Bobby, The Gospel of the Flying Spaghetti Monster (New York: Villard, 2006). ISBN: 0812976568. $11.16. Strunk, William, and E. B. White, The Elements of Style, 4th ed. (Needham Heights: Pearson). ISBN: 020530902X. $9.95. Swift, Jonathan, A Modest Proposal and Other Satirical Works (Mineola: Dover, 1996). ISBN: 0486287599. $2.00. Course Packet (provided on first day of class--but which will expand throughout the course)Read MoreHistorical Archaeology Of The 19th Century1917 Words   |  8 Pageslong, expensive wars between King James and who would later be referred to as king William in Ireland. After the defeat of King James laws were passed that made it so that Catholics could not hold positions of power, own land or event vote. And Presbyterians could own land but could not vote. The land that could not longer be owned by the Catholics The defeat of James forces by his Protestant son-in-law, William of Orange, Ireland had become a Protestant-dominated country by the end of the seventeenthRead MoreGulliver ´s Travels by Jonathan Swift: Biographical Summary1982 Words   |  8 PagesGulliver’s Travels – Jonathan Swift – Biographical Summary Jonathan Swift was born on November 30, 1667 in Ireland to English parents, Jonathan and Abigail. His father, Jonathan, died shortly after his birth, leaving his mother to raise him and his sister alone. In Ireland, Swift was dependent on a nanny for three years because his mother moved to England. The young man was educated because of the patronage of his Uncle, Godwin Swift. Godwin sent him to Kilkenny Grammar School at age six, which

Story of an Hour Free Essays

1) Chopin heavily utilizes symbolism in her story. Describe three symbols in detail, making sure you discuss their relevance to the story’s themes. 2) Mrs. We will write a custom essay sample on Story of an Hour or any similar topic only for you Order Now Mallard is described as suffering from a heart condition. How does this malady affect her character and the events in the story? 3) Analyze the plot structure of the story. Is there any foreshadowing? What would you say is the climax of the story? 4) Does this story provide a feminist theme? Why or why not? There are three main details in â€Å"The story of an hour† Mrs. Mallard is an independence woman, role of woman in marriage life and self-assertion. Mrs. Mallard has a heart problem so is very difficult for people around her announce for her about the death of her husband. However, not like any reaction from any women we could imagine, she just weeps at once and comes back to her room by herself. â€Å"When the storm of grief had spent itself she went away to her room alone†. Even with the serious heart problem but she is very strong underneath. She overcomes the pain of the loss of her husband and accepts truth that she has to keep moving forward by herself. â€Å"And she opened and spread her arms out to them [long years in future] in welcome†. Moreover, the woman’s role in marriage life is one of the theme of the story. In the old time, there is no freedom for married people, especially woman. Even though Mrs. Mallard had been loved by her husband a lot, but when she knows that he passed away, she is waiting for her freedom to come. â€Å"†Free! Body and soul free! † she kept whispering†. And self- assertion is the most important ideal that the author want to mention. People always love themselves the most. Even the love for other is still exist, but in the deepest part of their mind they would always put themselves in the most important role. Feature Article – Short Story  The Plane of the Sleeping Beauty As Mrs. Mallard, even she has a heartbroken for the death of her husband but since then her self-assertion is show up clearly. â€Å"But she saw beyond that bitter moment a long procession of years to come that would that belong to her absolutely†. She is waiting for the time to spend her life by her own without any bending for anyone, include her be-loved husband. Mrs. Mallard has a heart problem so everyone around her always worried for her sickness getting bad. When they want to tell her the bad news about her husband, they have to find the way â€Å"as gentle as possible† to start. Because of that problem, she seems very quiet in the family. After weeping for her husband’s bad news, she goes back to her room and would not let anyone follow her. Sitting in her room and let many thoughts come through her mind without making any noise except some whispering â€Å"free, free, free! †. It does not have too many conversion between her and people around, most of the time is the thoughts in her mind. Her room remains silence until her sister asking her to open the door for her. When Mrs. Mallard heard about her husband’s death, she is looking forward to spend the rest of her life in freedom. Her life had been tighten up with her husband in such a long time, and since now it is the time for her to live for herself without the control of anyone. For me, the climax of the story is when Mr. Mallard come back in front of everyone in the house. Besides his wife, his friend and his sister in law are also very shocked to see him back because they strongly believe that he was killed in the accident. And Mrs. Mallard after the heartbroken moment for his death, the exciting moment to spend her own life in the future, and now seeing him come back surprisingly. With every shocking news come in a short time, her heart could not take it. I think there is the feminist theme in this story based on the way Mrs. Mallard reaction in front of her husband bad news. In the old time, woman are not appreciated as man. Even between Mr. and Mrs. Mallard has love, but she still lives under the control of her husband. Therefore, after the short moment weeping for his death, she is immediately plan for her future life. She excited to spend her life by her own. How to cite Story of an Hour, Essay examples Story of an Hour Free Essays Theme is the second aspect this paper will go over, which is the overall moral or idea meant to be taken away from the story. The final aspect will be the plot, which is the key points and what the entire story is based upon. Authors use literary tools to express certain feelings and or emotions; this paper will go over the mentioned earner and explain why each stood out. We will write a custom essay sample on Story of an Hour or any similar topic only for you Order Now To begin, Kate Chopin uses different types of characters very vaguely in â€Å"The Story of an Hour†. The main character or protagonist is Mrs.. Mallard, while the rest of the characters can be considered antagonists. Though Richards and Josephine may not be considered to have been drawn into conflict with Mrs.. Mallard, they are not the mall characters and thus cannot be classified as the protagonist. The three characters In the story are not considered â€Å"stock† characters, as none of them can be considered a stereotype. All three however are flat characters, no background Is given for any of the them and all that is known is Mrs.. Mallard is the wife, Richards is the husbands friend and Josephine is the sister of the main character. Mr.. Mallard, who is introduced in the final sentences of the story is very flat and is only used in he story for the development and climax. Each of the characters in the story are meant to be flat, as the story Is very short In length and any more time spent describing one or more of the story would reduce the effect of using flat characters In the first place. The use of flat characters is also important to the theme and plot of the story. Richards is only known as the husbands’ friend, if more was known about him, it would result in a different moral to be taken away, and in the case of this work, the moral is meant to be vague and unclear. The same can be said about the elation to the plot, if more time was taken to give background information on each of the characters then the plot would be diluted to the extent of seeming uneventful. Additionally, the theme and or moral of ‘The Story of an Hour† as In most stories are open to interpretation. The work is far from being an allegorical tale, as no specific or obvious moral is to be taken away from the readings and there are no parallel sequences or symbolic ideas given. The story is more of a microcosm as the entire work is a small world of its own which forces the small problems to be dealt thin the story. Themes that come to mind are that women are strong and able to overcome great costless aspect Pensacola Limitations, or Tanat men are villous In their intentions. Both are supported by the introductory sentence of the story, â€Å"Knowing that Mrs.. Mallard was afflicted with a heart trouble† (Chopin 80). As stated before, the theme relies on the characters descriptions, or lack thereof. If more character development was given then the story could be an allegorical tale, as more would be known of the characters and the reasons why they did everything they did ND why they reacted the way that they did. The theme also relies on the plot of the story to remain vague and only having the crucial events written about. If more detail was given to the events that occurred then again, the theme would be affected and given less of a hazy aspect to the reader. Finally, the plot is a unified plot as the entire story is told within a single day or in the case of â€Å"The Story of an Hour†, within an hour. An episodic plot stretches over days or weeks and is connected by transitional devices (Guy;an 14) and seeing this Tory does not have that characteristic, does not fall under that category. The dramatic structure of the story rises and falls only once and is combined with the climax of the story. The raising occurs within the sentence â€Å"Her fancy was running riot along those days ahead of her† (Chopin 81) and falls when the story is finalized with â€Å"she had died of heart disease-of Joy that kills† (Chopin 82). The story does not have moments of crisis, as the entire tale is a â€Å"Moment of crisis† from beginning to end. The plot relates to the characterizations and theme as there are no real leasebacks or foreshadowing. The use of flashbacks would affect the character development as we would have further knowledge of each character, thus resulting in â€Å"round† characters. The use of foreshadowing would result in a glimpse of the future and the motivations of each character which in turn would affect the moral or theme of the story. Throughout the entire work Chopin uses each literary device to perfection. If she had changed any parts of her characterization it would be confusing as to why such care was taken into character development and such vagueness was portrayed in the theme and plot. How to cite Story of an Hour, Papers

Personality of 12 Angry Men free essay sample

This movie goes to show how such crucial facts and minuet evidence if not processed fully and clearly can change the outcome in such a big way. In this jury they have 12 men from all different walks of life, 12 different times, and 12 different personalities. Who have an obligation to come to one conclusion and thats whether or not the young man on trial is guilty of murdering his father or is innocent beyond a  reasonable doubt. Under much frustration and lack of patience these 12 men began to get unruly and unfocused. Throughout this distraction key terms get misused, facts get turned around and more importantly emotions start to cross making it hard for these men to produce a verdict. Set in the rather claustrophobic confines of a jury room, the movie gives 12 actors a chance to showcase 12 distinct characters with interesting personality differences. First, it might be helpful to explain briefly how these types are divided. We will write a custom essay sample on Personality of 12 Angry Men or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Each personality type is represented by four letters made up from these possibilities: E  for Extroversion or  I  for Introversion sometimes the easiest to spot, outgoing vs. reserved people) S  for Sensation or  N  for iNtuition (an S focuses on actual, concrete things, an N looks at possibilities and ideas) T  for Thinking or  F  for Feeling (deciding with head or heart, objective vs. subjective) J  for Judging or  P  for Perceiving (Js are more organized, scheduled and faster with decisions and tend to see things as more black or white, Ps like to keep options open and are more flexible) These classifications together describe 16 personality types, identifying every person by one trait from each of the four pairs. And alsocan be described in the Big Five Personality Model which the five basic dimensions underlie all others and encompass most of the significant variation in human personality. These 12 characters of juror have their own personality, values, atitudes, emotions and moods. These kind of personality, values, attitudes, emotions and moods can be affected the decision making towards 19-year-old defendant which been arrested on changes of killing his own father. These 12 characters also face a barrier that may affected their decision making process.