Style Essay -- Style Personality Individuality Papers

Style I frequently wonder what style is, and how does an individual know when they are in control of it. Style is one of the numerous things that appear to change structure everyday for me, and I'm never certain where it may lead me. I think we as a whole have our own style, yet how might we escape from having a similar style that others have? At the point when I glance through magazines, all I read is something very similar again and again, in a little unique style, or voice. At that point, when I glance out the window, I see individuals wearing about similar styles. These designs may change from gathering to gathering, and forever, however having ones own style is by all accounts hard to track down. I figure the main spot where an individual can have their own style is the home. Be that as it may, at that point we could succumb to the Crate and Barrel style. For the individuals who don't have the foggiest idea, Crate and Barrel is a furniture store for individuals who like to duplicate t he remarkable style of each other. So where this leads me is to the possibility that the main genuine spot where individuals can make their own style is in themselves. I think the best spot to see a people singular style is in school. I recall when I was in school, I would dress like the individuals that I spent time with. In any case, the individual that I was and am today is not at all like the companions that I had and still have. I think when an individual can discover how they are, and what they need an individual style rises, and the best thing about this is we can modify it and change things as we see fit. You're likely pondering, How would I know when I have to change my style?. The main thing that I can say is this, you'll know when the time has come to change. I realize that when I get a specific inclination inside, I realize that I need to change something so I can rest easy thinking about ... ...les, and we shouldn't be hesitant to show them off to the individuals around us. How minds on the off chance that we dress somewhat unique. We are communicating our own singularities through the garments we wear, and if others don't care for it, tuff noogies. Whoever, I figure the main time we ought to be worried about what others are wearing is the point at which their style is a danger to our lives, or the life of the individual wearing the article of clothing. This idea could likewise be utilized in different points I expounded on in this exposition. Except if there is mischief to the individual, or people around them, we as a general public shouldn't be to worried about the styles of others. Normally these wild styles are a crazes, and individuals will develop out of them. I realize that I had the option to develop out of numerous wild styles that my folks didn't know whether I would come out of or not. So on the off chance that I had the option to beat these styles, others wi ll to.

Crack and Cocaine Powder Sentencing Disparities Essay Sample free essay sample

Extra Majority Leader Dick Durbin ( D-IL ) presented the Fair Sentencing Act of 2009. a barely customized measure that would douse the censuring uniqueness among split and pummeling cocaine and increment disciplines for the most exceedingly awful transgressors. This would reproduce value to our medication condemning arrangement and point of convergence restricted government assets on brutal medication merchants. It has been acquainted with Congress to even out the condemning for separated and cocaine sedate impudences. It began with the Anti-Drug Abuse Act of 1986. which at the clasp was intended to forcefully point the expansion in pro cocaine offense. Under the law. those sentenced for offenses influencing â€Å"crack† cocaine were rebuffed on a 100-to-1 proportion contrasted with those whose offenses include cocaine in pummeling signifier. Thusly. a person who managed five gms of parted cocaine could stand up to 5 mature ages in jail. be that as it may, individual needed to cover 500 gms of pounding cocaine for a comparable sentence. More regrettable. as the mature ages went on. We will compose a custom exposition test on Split and Cocaine Powder Sentencing Disparities Essay Sample or then again any comparable theme explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page a few investigations showed that first-time transgressors found selling five gms of pummeling cocaine ordinarily just got a half year in jail. also, would as often as possible be qualified for probation. while first-time miscreant selling a similar entirety of split confronted the mandatary five twelvemonth jail sentence. Another difference was that the main part of dealers indicted for split cocaine impudences were Black. while most sentenced for pounding cocaine impudences were White. There are numerous arrangement grounds behind the push for the new law †mainly to go to the racial incongruities referenced. however, other than to pull together statute requirement endeavors on medicate bosses rather than road level dealers. The split powder difference excessively influences African Americans. While African Americans are under 30 for each centum of separated clients. they are 82 for every centum of those sentenced for government parted impudences. Law implementation specialists state that break powder dissimilarity sabotages trust in our condemnable justness framework. especially in minority networks. The bipartizan United States Sentencing Commission has said that fixing the break powder difference â€Å"would drastically better the value of the government condemning framework. † Under The Fair Sentencing Act. it would stifle the split powder dissimilarity and set up similar sentences for separated and pummeling cocaine. a 1:1 proportion. It would other than smother the mandatory negligible sentence for straightforward responsibility for cocaine. The solitary mandatory negligible sentence for straightforward responsibility for medication would be by a first-time transgressor. What's more, in the end it would fundamentally expand disciplines for tranquilize impudences influencing powerless casualties. power and other intensifying variables. Notices: â€Å"The Fair Sentencing Act Corrects a Long-time Wrong in Cocaine Cases. † Editorial. The Washington Post 03 Aug. 2010. The Washington Post: National. World A ; D. C. Territory News and Headlines †The Washington Post. Web. 06 Nov. 2011. lt ; hypertext move convention:/www. washingtonpost. com/wp-dyn/content/article/2010/08/02/AR2010080204360. hypertext markup language gt ; . â€Å"The Fair Sentencing Act of 2010. † FAMM Home Page. Web. 06 Nov. 2011. lt ; hypertext move convention:/www. famm. organization/FederalSentencing/USCongress/BillsinCongress/TheFairSentencingActof2010. aspx gt ; . WashingtonWatch. com †P. L. 111-220. The Fair Sentencing Act of 2009. † WashingtonWatch. com. Web. 06 Nov. 2011. lt ; hypertext move convention:/www. washingtonwatch. com/charges/appear/111_SN_1789. html # toc0 gt ; .

Principles of Management Essay Example | Topics and Well Written Essays - 250 words

Standards of Management - Essay Example The essayist communicates in anguished tone â€Å"Some of you feel that status implies you have power, a specific option to dissent ... toss it in the essences of your directors each time you don’t need to do something.† He noticed that seniors would whine over acknowledgment and focuses which the youngsters acquire as merited at this point they happen not to understand that their exhibitions have risked being misjudged because of the limits showed by the newcomers who endeavor more diligently and are self-propelled to arrive at the top. Fundamentally, business administrators are stood up to with the difficulty of managing rank once this worry gets genuine as it prompts the resistance and ill-advised correspondence inside a gathering. To address this, an administrator or director should make it a point to screen hierarchical connections on all levels and figure how representatives, junior and senior the same, all things considered charge as a group and attempt to recognize if there are individuals who are deserted, encountering out of line medications. However much as could reasonably be expected, accommodation of reports in reference to every day or week after week achievements must be led by every specialist no matter how you look at it paying little heed to residency and position. It is beneficial to consider another approach relating to straightforwardness all things considered and responsibility for each other in order to demoralize any idea or purpose toward egotistical intrigue by means of demonstrations of in tensity stumbling brought about by the pride of

Yellow Wallpaper by Charlotte Perkins Gilman - Free Essay Example

The Yellow Wallpaper by Charlotte Perkins Gilman is a popular literary piece. It focuses on several differences in the connection among John and his significant other. The story shows the physical and the declined mindset of women due to medically prescribed treatment of being allowed to do nothing. Gilman created this fictional narrative based on her personal experience with depression. This story was written to condemn the sexual politics which make the medical treatment prescribed possible. The story is critically complimented because it focuses the unequal relationship of males and females in society. The male gender is perceived to be a dominate society while the female gender is not given the space to make decisions independently of men. Throughout the narrative, this is seen when John puts down or belittles his wife. John does not have respect for his wife and he treats her like one of his children by calling her a little girl. This makes the wife dislike her house and her spouse. To her, the environment seems too isolated, making her unhappy. The story portrays women in Western society as deprived of their rights. Instead, they are treated like objects or mens possessions. They have nowhere to exercise their personal freedoms, and they feel belittled by the dominant male society. For instance, John keeps on dismissing his wifes thoughts and opinions. John believes that his wife should depend solely on him for almost everything. This is why this story has such popularity, mostly by women who feel that they deserve a better place in the society, that they need space to exercise their creativity and productivity. Women feel they have strong potential and the ability to do anything, just like men do, and they should not depend on men for everything. Rather, they should depend on men as much as men depend on women. Women should have their decisions respected, and no one should dismiss their ideas. Instead, ideas should be shared and debated, regardless of gender. Men should support women equally rather than belittle them. John acts as the mirror through which women are viewed negatively in the society, a society in which women are not perceived to be full citizens. They are not supposed to be anywhere near the political arena or in the public eye. Instead, they should remain at home. This view has led to women fighting for their rights through creating women movements to fight for their place in the society. In the end, the narrator wins over John as she literally crawls over him but escapes from him only into madness. As a leading feminist lecturer and writer, Gilman found other options than madness to end her confinement in traditional definitions of womanhood. Eventually, Gilman divorced her husband, who married her best friend, and her husband and her best friend raised her child. The public, friends, and family so sharply censured Gilman for her actions that she knew many women would stay in unhealthy situations rather than risk such disapproval. By having the story end with the narrators descent into insanity, Gilman sobs the reality that few feasible options exist for creative, intellectual women to escape the damaging social definitions of womanhood represented by John. In her horrifying depiction of a housewife gone mad, Gilman attempts to warn her readership that denying women full humanity is dangerous to women, family, and society as a whole.

Major Topics in Ancient Greek History

Capital Punishment Essay - 1136 Words

A famous expression, â€Å"an eye for an eye, a tooth for a tooth† has become the basis for this political debate over the past several decades --- capital punishment. In society today, many people are murdered every day by the hands of another human being. Those who are for capital punishment promote that it is a deterrent for crime, provides closure, and is a moral punishment for those who choose to take a human life. Those not in favor of it argue that it is an ineffective crime deterrent, sends the wrong message, and is more expensive than sentencing a murderer to life in prison. When those who commit these heinous crimes are found guilty in the court of law, the loved ones of the victims often wants the murderer to be sentenced to†¦show more content†¦If the offense that a person committed was not serious, many juries would not convict them due to the severity of the death penalty. â€Å"This lead to reforms of Britains death penalty. From 1823 to 1837, t he death penalty was eliminated for over 100 of the 222 crimes punishable by death.† (Randa, 1997) Capital Punishment was introduced to America when European settlers came to the new world. In 1608, Captain George Kendall was the first execution recorded which was held in the Jamestown colony of Virginia. He was given the death penalty for being a spy for Spain. Four years later, the Divine, Moral and Martial Laws were approved by Virginia’s Governor Sir Thomas Dale. This new set of laws provided the death penalty for even minor offenses such as stealing grapes, killing chickens, and trading with Indians. From colony to colony, laws pertaining to the death penalty differed. Although the Capital Laws of New England did not go into effect until years later, the Massachusetts Bay Colony had its first execution in 1630. The Duke’s Laws of 1665 was established in the New York Colony. These laws made it possible for offenses such as striking one’s mothe r or father, or denying the â€Å"true God,† punishable by death. There have been 13,000 people who have been executed since colonial times. â€Å"By the 1930’s up to 150 people were executed yearly. Lack of public support for capital punishment and various legal challenges reduced theShow MoreRelated Capital Punishment1099 Words   |  5 Pages Capital Punishment Murder, a common occurrence in American society, is thought of as a horrible, reprehensible atrocity. Why then, is it thought of differently when the state government arranges and executes a human being, the very definition of premeditated murder? Capital punishment has been reviewed and studied for many years, exposing several inequities and weaknesses, showing the need for the death penalty to be abolished. Upon examination, one finds capital punishment to be economically weakRead MoreCapital Punishment1137 Words   |  5 Pagescorresponding punishments. Among all penalties, capital punishment is considered to be the most severe and cruelest one which takes away criminal’s most valuable right in the world, that is, right to live. It is a heated debate for centuries whether capital punishment should be completely abolished world widely. The world seems to have mixed opinion regarding this issue. According to Amnesty International (2010), currently, 97 countries in the world have already abolished capital punishment while onlyRead MoreCapital Punishment1786 Words   |  8 PagesCapital Punishment Capital punishment, also known as the death penalty, is the toughest form of punishment enforced today in the United States. According to the online Webster dictionary, capital punishment is defined as â€Å"the judicially ordered execution of a prisoner as a punishment for a serious crime, often called a capital offence or a capital crime† (1). In those jurisdictions that practice capital punishment, its use is usually restricted to a small number of criminal offences, principallyRead More Capital Punishment1898 Words   |  8 PagesCapital Punishment Imagine your heart suddenly beginning to race as you hear a judge give you a death sentence and then you’re quickly carried away in chains as your family sobs as they realize that they will no longer be able to see you. As you sit in your cell you begin to look back at your life and try to see where you went wrong to end up in jail waiting to carry out a death sentence, and at the same time know that you are an innocent waiting to be heard. This same scenario repeatsRead MoreCapital Punishment1276 Words   |  6 Pagesbroken to get the death penalty, increased murder rates and wrongful accusations. There are many different views of the death penalty. Many different religions have their own views of the death penalty. In Hinduism, if the king does not inflict punishment on those worthy to be punished the stronger would roast the weaker like fish on a spit. In the religion of Jainism, mostly all of their followers are abolitionists of the death penalty which means that they oppose of it. Infact, this religionRead More Capital Punishment Essay: Retain Capital Punishment?696 Words   |  3 PagesCapital Punishment - Retain or Not?      Ã‚  Ã‚  Ã‚  Ã‚   This essay tangles with the question of whether or not we should retain the death penalty within the American code of penal law.    There is a feeling of frustration and horror that we experience at the senseless and brutal crimes that too frequently disrupt the harmony of society. There is pain which accompanies the heartfelt sympathy that we extend to the victims families who, in their time of suffering, are in need of the support and compassionRead MoreCapital Punishment2506 Words   |  11 PagesCapital Punishment and the Death Penalty Capital punishment exist in today’s society as citizens of the United States should we have the right to take an individual life. As illustrated throughout numerous of studies the death penalty is an unfair process seven out of ten deaths handed down by the state courts from 1973 to 1995 were overturned when appeal and the seven percent were later found to be innocent. Such as the Dobie Williams case which took place July 8, 1984. DobieRead MoreCapital Punishment Is A Legal Punishment1116 Words   |  5 Pageswhat the big deal about Capital Punishment is? According to free dictionary, Capital Punishment is to put to death as a legal punishment (Farlax). Capital Punishment is used worldwide, and is guaranteed to prevent future crime. Capital Punishment is a large controversy in the U.S. but before a personal opinion can be formed, some facts need to be known, such as what it is, where it is used and why it could be good or bad. Well, what is Capital Punishment? Capital Punishment is where a person is executedRead MoreCapital Punishment Is The Ultimate Punishment1704 Words   |  7 Pageswhat would you want from the government if he had killed someone you know? He should receive the capital punishment. The capital punishment is the ultimate punishment given to the precarious crimes. It is the last stage of capital punishment. There are different methods of like hanging, electric chair, lethal injection, firing squad, gas chamber. Murderers and rapist should be given extreme punishment, and they have to pay for their wrongdoing. We can observe crime rates are accelerating day-by-dayRead MoreCapital Punishment And Juvenile Punishment1631 Words   |  7 Pages Capital punishment is the term used when an individual is put to death by the state or government for the commission of a crime. Until recently, juveniles were not exempt from this punishment, however they would generally need to commit a more serious offense compared to their adult counterpart. Then there was the decision ruling the execution of mentally handicapped individuals was unconstitutional, using the 8th amendment as their authority, while taking into account the diminished capacity of

Auditing and Assurance Risk Factors for Weaknesses

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