Internal Audit Function and Fraud Detection in Government Essay Example for Free

Internal Audit Function and Fraud Detection in Government Essay CHAPTER ONE 1. 0Introduction This chapter will cover the background of the study, the statement of the problem, the purpose of the study, the objectives, the research questions, and the scope, the significance of the study and the structure of the report. 1. 1Background of the Study According to Hector Perela, (2009), Internal auditing function with other intervention mechanisms like financial reporting and external audit to helps maintain cost-efficient contracting between owners and managers. It is designed by government agencies to add value and improve organizational performance. It helps organizations accomplish their objectives by bringing a systematic, disciplined approaches to evaluate and improve the effectiveness of risk management, control and governance processes. † Internal audit helps organizations to ensure that financial and other records are reliable and complete. As well as ensuring that management adheres to policies and procedures for orderly and efficient conduct of the business, proper recording and safeguarding of assets and resources. The purpose of internal audit as far as the organization is concerned is to get accounting errors corrected and control weaknesses eliminated. The most testing time for the internal auditor is the report he/she writes to achieve this end. No precise legal definition of fraud exists; many of the offences referred to as fraud are covered by the Theft Acts of 1968 and 1978. Generally, the term is used to describe such acts as deception, bribery, forgery, extortion, corruption, theft, conspiracy, embezzlement, misappropriation, false representation, concealment of material facts and collusion. For practical purposes fraud may be defined as the use of deception with the intention of obtaining an advantage, avoiding an obligation or causing loss to another part. Internal Audit, University of Birmingham, Edgbaston, Birmingham, B15 2TT, UK) On one hand, fraud detection in government agencies involves employees or managers of the victim organization (commercial angles news letters 2001), the most effective tools for fraud detection are internal audit review, specific investigation by management, employee notification, and accidental discovery. Fraud detection helps Management to address its responsibility through development of an appropriate design of the system of internal control and the effective operation of that system. Numerous fraud prevention and detection techniques are now utilized to reduce the direct and indirect costs associated with all forms of fraud. These various techniques include but are not limited to: fraud policies, telephone hot lines, employee reference checks, fraud vulnerability reviews, vendor contract reviews and sanctions, analytical reviews , password protection, firewalls, digital analysis and other forms of software technology, and discovery sampling (Thomas and Gibson, 2003). Government departments implements the ideas and decisions of executive government in a particular area of governance. Each department is led by a minister in charge or commissioner, and the main work of the department is determined by legislation. Despite the internal audit function, many government agencies fail to detect fraud for example loss of huge monies in NAADS. The National Agricultural Advisory Services (NAADS) is a Ugandan government agency created in 2001 to improve rural livelihoods by increasing agricultural productivity and profitability.

Understanding Emma :: essays research papers

  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Emma, who is extremely wealthy and very beautiful and the youngest of two daughters lived twenty one years without a trouble to bother her. She was the mistress of her house in Highbury because her mother died when Emma was very young. The governess of the Woodhouse home Miss Taylor was very close to all three girls but, very close to Emma. Miss Taylor finally decided to marry Mr. Weston, the owner of Randalls.   Ã‚  Ã‚  Ã‚  Ã‚  During the wedding her father said that he is extremely upset that Mrs. Taylor married Mr. Weston. Emma admited to her father that she is rather pleased that Miss. Taylor has married Mr. Weston. It was Emma’s idea to get the two acquainted. Emma’s papa asks her to not make any more matches and foretell things, and tells her that everything she says always comes to pass. Emma replied to her papa that she will not make any matches for herself but she must for other people. She told him that matching couples is a great amusement to her. She continues to boast about her success. Her father begs her again not to make any matches and Emma pleaded for his permission to make a match with Mr. Elton. Mr. Knightly who is the elder brother of Emma’s sister’s husband tried to make Emma think that she should not make any more matches and he told her that a man can take care of himself. Mr. Frank Churchill who is the son of Mr. Weston is the talk of t he town. He rarely comes to visit his father in Highbury but when Mr. Weston got married, Mr. Churchill attended.   Ã‚  Ã‚  Ã‚  Ã‚  Emma had made a friends with a girl named Harriet who is a student at the boarding school, and has made a very good name for herself in the town. The girls would take walks together daily and talk . Occasionally, Harriet talked about a man named Robert Martin, Emma often wondered who he was. Harriet told Emma that she was very fond of Mr. Martin and may marry him. Emma tried to convince Harriet that she should not marry below her social status because she has made a good name for herself here. Emma mentioned Mr. Elton to Harriet and asks her what she thought of him. Harriet admitted that she had always been fond Mr. Elton and found him agreeable. Emma was fixed on putting Mr.

Reality Shows

Does anyone remember when he or she starts to become so thirsty for what those ordinary people do In grocery stores or why they cheat on their lovers? Our curiosities turn Into the most powerful Incentive of TV producers to keep contriving such shows In order to fulfill the voyeurs who sit lazily on the couch In front of television everyday. We look Into three fundamental principles of reality programs to analyze the relationship between viewers and reality shows: why reality shows are so appealing to American, how those shows affect both on mentalities of ewers and in the society, and what's the purpose for reality shows to exist nowadays.Exciting and unusual things can easily capture our attentions, especially something that barely happens in our daily lives but occurs every episode in reality shows, that's why reality shows become so appealing to the audience. The audience is picky nowadays, and the TV producers knew it intelligently from the beginning. Not only need to create an impeccable content of the show, more importantly, the show must be accompanied by some dramatic and intense storyline to cater to audience's reference.Furthermore, the fad that people chat with coworkers in their break time in the office about the reality show and scorn the artificial plot that they watched last night has become a pastime of work. Even though most of the time we can tell lucidly that those exaggerated plots in the show are premeditated, we seem to enjoy indefatigably anticipating the foreseen disasters from the show. For example, American Next Top Model, a popular fashion competition show in America. The main conception of this show is to explore a super model after several deferent intentions and challenges.If you think that's all about the show, you are totally wrong. The reason why the show becomes so alluring from 2003 is because people enjoy watching the lives in the luxurious dormitory of competitors In the show, and they usually form groups in the dorm and al ways argue with each other. The show used to be Just exploring female models, but these two seasons started to Include male models. Undoubtedly, as long as the show Involves males and females, It always contains the sexual relationship which appealing to audience.TV viewers need omitting that can thrill them In front of television as well as color their lives, and such stagy dramas exactly give them what they want. Nowadays, the unreal reality shows are more rampant than before, and the twisted thoughts, which convey through the shows that we watch everyday, have imperceptibly influenced our interpretations toward the reality in our minds and in Greener to explain how the reality shows affect viewers in different groups. For the most interesting part is how Waters analyzes that most of the occupations that we see in the reality shows are entertainers, athletes, and businessmen.A mere 6 to 10 percent of television characters hold blue-collar or service Job vs.. About 60 percent in th e real work force† (Water 139), we can see the imbalance between the shows and the reality that will cause the misleading notion for teenagers before having Jobs. One of the noteworthy reality show, Keeping Up with the Sardinian, most of the stars in this show are famous entertainers and live a affluence life, but they still keep complaining about some trivial things. Every episode focuses on each of their daily lives, their parties, weddings, shopping, and working.Those extravagant expenses on everything gradually twist the value of viewers, making those young people to think about that being an entertainer can easily make lots of money and own a life like the Sardinian. Just like what Waters states, muff almost never see the farmer, the factory worker, or the small businessman† (Waters 140). The misleading thoughts from the reality shows barely give the truth of the real world that we have to face, and those thoughts especially root in adolescents' minds.The reality sh ows is indispensable for the mass media nowadays since we canto eve without them anymore, and we also can barely avoid them when we turn on the TV. Reality shows seem to conform to every type of TV programs include adventure shows, celebrity shows, competition shows, and hidden camera shows etc. We find ourselves deeply addicted to season after season of reality shows, and TV producers make our dreams come true. The reality show isn't Just a pure entertainment in our free time, but become a habit in our lives. More dramatic plots are premeditated for the audience, the higher rating the show will get from the viewers. Reality Shows Does anyone remember when he or she starts to become so thirsty for what those ordinary people do In grocery stores or why they cheat on their lovers? Our curiosities turn Into the most powerful Incentive of TV producers to keep contriving such shows In order to fulfill the voyeurs who sit lazily on the couch In front of television everyday. We look Into three fundamental principles of reality programs to analyze the relationship between viewers and reality shows: why reality shows are so appealing to American, how those shows affect both on mentalities of ewers and in the society, and what's the purpose for reality shows to exist nowadays.Exciting and unusual things can easily capture our attentions, especially something that barely happens in our daily lives but occurs every episode in reality shows, that's why reality shows become so appealing to the audience. The audience is picky nowadays, and the TV producers knew it intelligently from the beginning. Not only need to create an impeccable content of the show, more importantly, the show must be accompanied by some dramatic and intense storyline to cater to audience's reference.Furthermore, the fad that people chat with coworkers in their break time in the office about the reality show and scorn the artificial plot that they watched last night has become a pastime of work. Even though most of the time we can tell lucidly that those exaggerated plots in the show are premeditated, we seem to enjoy indefatigably anticipating the foreseen disasters from the show. For example, American Next Top Model, a popular fashion competition show in America. The main conception of this show is to explore a super model after several deferent intentions and challenges.If you think that's all about the show, you are totally wrong. The reason why the show becomes so alluring from 2003 is because people enjoy watching the lives in the luxurious dormitory of competitors In the show, and they usually form groups in the dorm and al ways argue with each other. The show used to be Just exploring female models, but these two seasons started to Include male models. Undoubtedly, as long as the show Involves males and females, It always contains the sexual relationship which appealing to audience.TV viewers need omitting that can thrill them In front of television as well as color their lives, and such stagy dramas exactly give them what they want. Nowadays, the unreal reality shows are more rampant than before, and the twisted thoughts, which convey through the shows that we watch everyday, have imperceptibly influenced our interpretations toward the reality in our minds and in Greener to explain how the reality shows affect viewers in different groups. For the most interesting part is how Waters analyzes that most of the occupations that we see in the reality shows are entertainers, athletes, and businessmen.A mere 6 to 10 percent of television characters hold blue-collar or service Job vs.. About 60 percent in th e real work force† (Water 139), we can see the imbalance between the shows and the reality that will cause the misleading notion for teenagers before having Jobs. One of the noteworthy reality show, Keeping Up with the Sardinian, most of the stars in this show are famous entertainers and live a affluence life, but they still keep complaining about some trivial things. Every episode focuses on each of their daily lives, their parties, weddings, shopping, and working.Those extravagant expenses on everything gradually twist the value of viewers, making those young people to think about that being an entertainer can easily make lots of money and own a life like the Sardinian. Just like what Waters states, muff almost never see the farmer, the factory worker, or the small businessman† (Waters 140). The misleading thoughts from the reality shows barely give the truth of the real world that we have to face, and those thoughts especially root in adolescents' minds.The reality sh ows is indispensable for the mass media nowadays since we canto eve without them anymore, and we also can barely avoid them when we turn on the TV. Reality shows seem to conform to every type of TV programs include adventure shows, celebrity shows, competition shows, and hidden camera shows etc. We find ourselves deeply addicted to season after season of reality shows, and TV producers make our dreams come true. The reality show isn't Just a pure entertainment in our free time, but become a habit in our lives. More dramatic plots are premeditated for the audience, the higher rating the show will get from the viewers.

A Study of The Things They Carried by Tim O´brien

The Study of â€Å"Things They Carried† by Tim O’Brien George Carlin, during the early 80’s, had a routine that was a witticism on the importance of having personal effects. These â€Å"personal effects† or items that a person accumulates through life symbolize their identity. The impractical things carried in pockets, purses, bags and suitcases that make people feel as themselves while in strange surroundings. These things are so essential to identify the person these â€Å"personal effects† represents. If asked how to identify someone it would take on a completely different meaning. Name, social security number and birth dates are the items mostly associated with someone’s Identity. This phenomenon can be oppressed by the replacement of possessions by removing the things that make a person feel complete and replacing them with items that represent a new identity. Tim O’Brien’s story entitled â€Å"The Things We Carried† illustrates how people carry objects that represent their identity. Some objects are tangible like weapons and items for personal protections and other are intangible like fear and guilt. No matter how or what these objects are they hold the key to one’s identity. This story gives us an introspect of an unfamiliar person’s identity is through physical characteristic, mannerisms, or the objects that used for personal reassurance. The physical characteristics of an identity is a role played by each individual expressed with new customs and a different lifestyle based onShow MoreRelatedThe Things They Carried By Tim O Brien Essay832 Words   |  4 PagesSummary: â€Å"By and large they carried these things inside, maintaining the masks of composure† (21). In Tim O’brien’s The Things They Carried, the American soldiers of the Vietnam War carry much more than the weight of their equipment, much more than souvenirs or good-luck charms or letters from home. They carried within themselves the intransitive burdens—of fear, of cowardice, of love, of loneliness, of anger, of confusion. Most of all, they carry the truth of what happened to them in the war—aRead MoreThe Man I Killed By Tim O Brien992 Words   |  4 PagesKilled taken from Tim O Brien s war novel The Things They Carried. Set during the Vietnam war, American Soldier Tim O Brien is strongly affected by an unpredictable event. In The Man I Killed we consider how O Brien was heavily affected and shocked after killing a young Vietnamese soldier and the randomness of killing in war. We also take a look at how the author plays with truth and non-fiction in his story telling. When passing on foot through the village of My Khe, soldier O Brien instinctivelyRead MoreEssay On The Things They Carried1624 Words   |  7 PagesFor the seventeen Soldiers portrayed in â€Å"The Things We Carried† by Tim O’Brien, the physical pain was very minimal weight to carry compared to the emotional scars that they will carry throughout their entire life. This story does an amazing job portraying full human emotion that anyone put into a situation would feel, such as heavy guilt, sadness, anger, lack of motivation, perseverance, horror, and false security. All of these are notorious feelings that every soldier back in history, and now stillRead MoreEssay On The Things They Carried1629 Words   |  7 PagesThe Things They Carried, reflects the saga of drafted soldiers during the Vietnam era who were sent to the Vietnam War. The author, Tim O’Brien, describes the things that the men carry during their tour of duty. The items carried are both physical and impalpable items and what these things are is subject to the individual soldier. They carry the necessities for survival in the jungles of Vietnam as well as the personal things each soldier feels necessary to make life as comfortable as possibleRead MoreEssay On The Things They Carried1777 Words   |  8 PagesThe Things They Carried, is a story about drafted soldiers during the Vietnam era who were sent to the Vietnam War. The author, Tim O’Brien, describes the things that the men carry during their tour of duty. The items carried are both physical and impalpable items and what these things are is subject to the individual soldier. They carry the necessities for survival in the jungles of Vietnam as well as the personal things each soldier feels necessary to make life as comfortable as possible. AdditionallyRead MorePost Traumatic Stress Disorder ( Ptsd )2357 Words   |  10 Pagescannot relate to this disorder. Only a select few who experience a traumatic event will be affected by this disorder. A well-known appreciated author who once suffered from Post-traumatic Stress Disorder is Tim O’Brien. He transcribes his experience in the novel, â€Å"The Things They Carried.† Tim O’Brien does a phenomenal job of illustrating the disorder through a collection of fictional short stories. In addition, he also speaks about the therapy he went through to suppress the feelings of stress broughtRead MoreTim OBriens The Things They Carried1170 Words   |  5 Pagesmedical professionals. After returning home from the war, Tim O Brien author of the novel The Things They Carried, was diagnosed as having PTSD. In view of this, it took men and women years to salvage their lives due in part to the trauma suffered and observed in Vietnam, which incessantly transformed their lives. Most of the soldiers who fought and served in Vietnam did not know the determining factors for being in Vietnam. The Things They Carried communicates to the reader how soldiers withstood theirRead MoreThe Things They Carried By Tim O Brien1457 Words   |  6 Pagesthe theme pertains to everyone regardless of their background. It conveys the same ideas to people from all across our society. Lastly, a classic is timeless, which means it has transcended the time in which it was written. In Tim O’Brien’s novel, The Things They Carried, he offers a new, intriguing way to view war or just life in general and also meets all of the crucial requirements mentioned above to qualify it as a book of literary canon. Though this book is technically a war novel, many peopleRead MoreAnalysis Of Tim O Brien s The Things They Carried All Experience1859 Words   |  8 PagesYou: Tim O Brien s Methods To Overcome Loss Throughout the 1980s, Dr. Terence M. Keane ran experiments on a new idea called exposure therapy. The case studied how victims of trauma would react to being repeatedly shown places, imagines, and stories that mirrored theirs. In the study was twenty four veterans of the Vietnam War, and at the end of the study, they no longer had reactions classified as severe anxiety. Like the veterans in this case study, soldiers in Tim O Brien s The Things TheyRead MoreAnalysis Of The Fog Of War : Twelve Lessons From The Life Of Robert S. Mcnamara And O Brien2146 Words   |  9 Pagesbetter resonate with our audience by connecting with them on an emotional level. Such is the manner in which the personal experiences of war are shared in the pieces The Fog of War: Eleven Lessons from the Life of Robert S. McNamara and The Things They Carried. Although McNamara and O’Brien’s experiences of war were vastly different, their personal recollections and the separate examinations of th e manner in which they each experienced the war can serve to provide insight into the true nature of warfare