Monday, May 25, 2020
Sample details Pages: 3 Words: 771 Downloads: 8 Date added: 2018/12/19 Category Security Essay Type Admission Essay Level High school Tags: Government Essay United States Essay Did you like this example? Introduction Social security is a program by the federal government that provides an income source for you or your legal dependents that is children, spouse or parents if they qualify for benefits. Also, it can be defined as any of the established measures by legislation to maintain a family or individual income or to provide income when all or some income sources are terminated or disrupted or when hefty expenditures have to be incurred. Social security may offer cash benefits to persons faced with unemployment, sickness, disability, loss of the marital partner, crop failure, and retirement from work or maternity (Livingston, 2008). DonÃ¢â¬â¢t waste time! Our writers will create an original "Social Security in U.S." essay for you Create order Benefits of social security may be provided in cash or by court order in compensation for claims. Social Security is facing a lot of problems currently in U.S. and serious interventions need to be fixed in determination of its future benefit. Social security faces severe financial challenges. The present structure of the program known as pay as you go will be unsuitable as the number of elderly people receiving benefits rises in coming decades. Social security will be only able to pay a fraction of benefits promised to future retirees unless the program is restructured. Additionally, the increasing costs of social security will damage the economy and create pressures to impose a large increase of tax on workers. Federal policymakers have discussed revamping Social Security for years, but they have not acted on reforms (Moon Conference on Social Accounting for Transfers, 2004). Many other countries have indicated that privatized retirement systems based on personal accounts can benefit retirees, workers, and the overall economy. America has the chance now to phase out the old-fashioned Social Security system based on government control and taxes and move to a system where individuals possess full charge of their future of finances. The problems the Social Security is facing in the US include; A falling worker-to beneficiary ratio; this is due to demographic shift known as the retirement of baby boomers (Moon Conference on Social Accounting for Transfers, 2004). This shows that there wont be enough payroll tax revenue incurred to support the increasing number of beneficiary payments. Another problem the Social security is undergoing is raising life expectancies. There is a proven improved life expectancy, and the architects of Social Security didnt predict that there will be an improvement of life expectancies by as the number evidenced. This has led to people living longer than ever and able to attain social security payments a long period. Furthermore, congressional stalemate is another big issue for social security. Congress doesnt seem to rush to correct what seems to be an imminent shortfall of cash for the program (Livingston, 2008). Consumers will continue to suffer as long as Congress will not make any progress on getting a solution implemented. Also, near- record- low bond yields is another problem since low-interest rates have had the negative impact on people and funds looking to make money from fixed income assets. The recommendation and the operationalization to address these problems is by increasing Social Security taxes. The workers pay 6.3% currently of their earnings into the Social Security system. If that tax rate were increased gradually to 7.3% percent, it would eliminate like half of the Social Security deficit. Lifting the payroll tax cap also is another recommendation. Lifting the payroll tax cap is a popular idea having 69% of Americans supporting the full elimination of the cap. Raising the retirement age to 68 by the year 2028 it would reduce benefit by 6% and eliminate 16% of Social Security funding shortfall (Livingston, 2008). Moreover, The US Social Security Administration should create a data-driven process to support the development of methods in screening criteria for recognizing people at high risk for financial incapability. The U.S. Social Security Administration should also ensure systematic development mechanisms for identifying and responding to changes in the capability of beneficiaries over time. This can be done through implementation of a process to survey beneficiaries and payees periodically that could trigger the important to further investigate the financial capability of the beneficiaries. Conclusion Unless the U.S. acts, the discussed problems and immense demographic changes will bring the Social Security program to its knees. Without action, the presently pledged benefits under Social Security are a promise U.S. cannot keep. Fixing the above recommended options will help to close the challenges facing the Social Security in the United States since it is the foundation of economic security for millions of Americans. References Livingston, S. G. (2008). U.S. social security: A reference handbook. Santa Barbara, Calif: ABC-CLIO. Moon, M., Conference on Social Accounting for Transfers. (2004). Economic transfers in the United States. Chicago: University of Chicago Press.
Thursday, May 14, 2020
Assignment 1 January 9,2014 MBA 533 Human Resource in Management Strategic initiatives of an organization starts in understanding the importance of people. Some characteristics of strategic HRM are performed by line managers, who are the party responsible for human resources. The objective of a line manager is to improve the understanding and strategic use of human assets. The role of the managers are to lead, inspire the employees and understand them as human beings. There is no set time for the accomplishment of a firm to train an employee to the level the firm wants. Every person is different and some may only need a short period of time to adjust, some may need a intermediate time to adjust and we have others who can takeÃ¢â¬ ¦show more contentÃ¢â¬ ¦In the job where I am currently working it has been very obvious how some supervisor see an employee as an asset and how other supervisor sees them as a person that comes and goes. Those supervisors that seem not to care for their employees and just lets them go without no signs of caring for the firm are the supervisor who have the worst ratios in turnovers. A managers must have developed leadership skills in order to inspire the workers to achieve the firm goals. If a manager can not inspire the employees to do better each time or to realize the good work their employees are doing than on that aspect is negative for the firm. In order for a top manager to be effective it is important to understand how to develop a strong planning skills. In the firm that I currently work for my manager on a weekly basis sits with our unit to discuss a planner for the week and she is not the only one talking. My manager expects for each one of us in the unit to put our inputs in the weekly planner. That skill proofs that we are also an important assets to the firm and makes us feel that our ideas count. In other organizations that I have work for, the leaders are only for themselves. If you ask to many questions, you feel in the air theShow MoreRelatedStrategic Organization Initiatives vs Hr Approaches Essay794 Words Ã |Ã 4 PagesASSIGNMENT 1 LARA Z. ALTINOK MBA 533 HUMAN RESOURCE in MANAGEMENT Instructor: Dr. George Zagursky Introduction This paper will analyze two strategic initiatives of an organization and how they match up with the HR approaches. Many organizations realize that it is their people who bring them a competitive advantage in the marketplace. Well planned HR management policies and practices are one of the common denominators of successful organizations. Let us take a look at how two strategicRead MoreKkkkkkkkkkkkkkkkkkk6406 Words Ã |Ã 26 PagesAutomotive Engineering Advising Document Master of Engineering in Automotive Engineering CURRICULUM Systems Engineering Core Engineering Electives Management and Human Factors Automotive Engineering Seminar and Capstone Project TOTAL PROGRAM: Semester Credit 9 9 6 6 30 The M. Eng. Degree in Automotive Engineering requires a total of 30 creditsÃ¢â¬â27 of which must be letter (A-E) graded. A minimum grade point average of 5.0/9.0 (Ã¢â¬Å"BÃ¢â¬ average) is required for graduation. Of the 30 credit hours, 24Read MoreErp Implementation8034 Words Ã |Ã 33 PagesChocolate Avenue, Hershey PA 17033-1240, USA Journal of Cases on Information Technology, 11(2), 42-55, April-June 2009 Tel: 717/533-8845; Fax 717/533-8661; URL-http://www.igi-global.com This paper appears in the publication, Journal of Cases on Information Technology, Volume 11, Issue 2 edited by Mehdi Khosrow-Pour Ã © 2009, IGI Global ITJ 4873 Enterprise Resource Planning Implementation in an Institution of Higher Learning: A Case Study of Drummond University Randall Ã B. 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Reshu87_19@yahoo.com GLOBAL FINANCIAL SYSTEM Definition The global financial system (GFS) is the financial system consisting of institutions and regulators that act on the international level, as opposed to those that act on aRead MoreThe Role of Strategic Groups in Understanding Strategic Human Resource Management15467 Words Ã |Ã 62 Pagesemeraldinsight.com/0048-3486.htm The role of strategic groups in understanding strategic human resource management Judie M. Gannon Oxford School of Hospitality Management, Faculty of Business, Oxford Brookes University, Oxford, UK The role of strategic groups 513 Liz Doherty Business School, ShefÃ¯ ¬ eld Hallam University, ShefÃ¯ ¬ eld, UK, and Angela Roper School of Hospitality Tourism Management, University of Surrey, Guildford, UK Abstract Purpose Ã¢â¬â This article aims to explore howRead MoreManagers Explore and Exploit9261 Words Ã |Ã 38 PagesOrganizational Ambidexterity in Action: How Managers Explore and Exploit Author(s): Charles A. OReilly III and Michael L. Tushman Reviewed work(s): Source: California Management Review, Vol. 53, No. 4 (Summer 2011), pp. 5-22 Published by: University of California Press Stable URL: http://www.jstor.org/stable/10.1525/cmr.2011.53.4.5 . Accessed: 27/11/2011 04:22 Your use of the JSTOR archive indicates your acceptance of the Terms Conditions of Use, available at . http://www.jstor.org/page/info/about/policies/termsRead MoreStrategic Human Resource Management View.Pdf Uploaded Successfully133347 Words Ã |Ã 534 PagesVIEW Strategic Human Resource Management Taken from: Strategic Human Resource Management, Second Edition by Charles R. Greer Copyright Ã © 2001, 1995 by Prentice-Hall, Inc. A Pearson Education Company Upper Saddle River, New Jersey 07458 Compilation Copyright Ã © 2003 by Pearson Custom Publishing All rights reserved. This copyright covers material written expressly for this volume by the editor/s as well as the compilation itself. It does not cover the individual selections herein thatRead MoreMedical Tourism22177 Words Ã |Ã 89 Pagesfulfillment of the requirements for the MBA degree and Diploma of Imperial College London September 2008 SYNOPSIS The overarching objective of this project is to provide an insight into MalaysiaÃ¢â¬â¢s medical tourism industry. The study conducted offers assistance to a new upcoming hospital in Malaysia to understand the overall scenario of the market it wishes to enter in the near future. An external view using PorterÃ¢â¬â¢s Five Forces, an internal resource-based view and an industry snapshot usingRead MoreStrategic Management Accounting13457 Words Ã |Ã 54 Pagesof this journal is available at www.emeraldinsight.com/0951-3574.htm AAAJ 21,2 Strategic management accounting: how far have we come in 25 years? 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Wednesday, May 6, 2020
Slide 10: Within nursing practice, assessment, documentation, and communication are the most frequent activities, consuming 18.1%, 9.9%, and 11.8% of nurses time, but with EHR nurses have more time to analyze and deliver patient care. The selection of bedside or central station desktop EHRs will influence documentation time for the two main user groups, physicians and nurses (Vondrak, 2012). Slide 11: Human errors, such as medication errors or allergy errors, are minimized with alerts on the electronic health record. The electronic health record has shown to reduce the number of missing charts (82%), and improves data accessibility to patient records and documentation remotely (75%) (Narisi, 2013). By eliminating paper charting, the EHR makes all patientÃ¢â¬â¢s data and information available at all times to all physicians. The EHR improves patient care delivery by reducing the error of hand-written orders and allows for other physicians to access the order. This is great for when the doctor orders a medication to start stat, and puts the order into the EHR, so the nurse can start the medication right away (Palma, 2013). Slide 12: EHR can help detect possible errors in the system. For example, EHR alerts providers of possible conflict in medications that were prescribed to patients. In a case of emergency when a patient is unconscious and not able to communicate, clinicians can pull the patientÃ¢â¬â¢s medical history from the EHR in order to better treat the patient. With the EHRShow MoreRelatedManaging Information Technology (7th Edition)239873 Words Ã |Ã 960 Pagespaper) ISBN-10: 0-13-214632-0 (alk. paper) 1. Management information systems. I. Brown, Carol V. (Carol Vanderbilt), 1945T58.6.M3568 2012 658.4038011Ã¢â¬âdc22 2010048598 10 9 8 7 6 5 4 3 2 1 ISBN 10: 0-13-214632-0 ISBN 13: 978-0-13-214632-6 BRIEF CONTENTS Chapter 1 Managing IT in a Digital World PART I Information Technology Chapter 2 Chapter 3 Chapter 4 1 17 Computer Systems 19 Telecommunications and Networking The Data Resource 95 60 PART II Applying Information
Tuesday, May 5, 2020
Question: Discuss about the Internal Audit Function Quality and Contribution. Answer: Introduction: The report is prepared to define the concepts of internal control system of organization and the extent of responsibility of management in handling such system. Importance of external auditor in the internal control system has also been demonstrated in the report. Report is prepared by referring to the case study on OLZ plc that is a manufacturing company. The weakness of internal control system of company and its possible impact on the financial records of company has also been explained in the report. Weakness of internal control system of company is explained in terms of likely impact on accounting figures and financial records. Later part of report discusses the recommendations for improving the purchase system procedures and control environment. Internal control system is the systematic measurement and procedures that is effected by management, directors and other personnel of organization for providing reasonable assurance of the objectives of organization in relation to financial reporting and operational effectiveness and efficiency. It can be said that it is a system that helps in providing reasonable assurance about three categories of objectives of organization namely operations effectiveness, financial reporting liability and compliance with applicable regulations and laws. Internal control systems of organization are preventive, corrective and detective. Preventive internal control systems are designed for keeping irregularities and efforts form occurrence in the first place (Alzeban and Sawan 2015). Corrective internal control systems are designed for correcting detected irregularities. On other hand, detective internal control system helps in detecting irregularities that might have occurred. The objectives of inte rnal control are desired conditions and gaols that minimizing the potential of unauthorized, waste, loss and occurrence of misappropriation. In order to form an effective control system, they must be in compliance and must be observable and measurable. The control objectives involve completeness, authorization, physical safeguard, accuracy, segregation of duties and handling of errors (Newton et al. 2015). Responsibility of management concerning internal control system: Management of organizations has the responsibility of maintaining the adequate internal control system by properly communicating the duties and expectations of staffs of control environment. The management can address some of the major areas of framework of internal control system. Moreover, they are responsible for system development to control and monitor risks. Management monitors the independent assurance functions. Operations, compliance and objectives of financial reporting are the responsibility of management and therefore providing reasonable assurance is internal control system adequacy (Boyle et al. 2015). Identification of risks along with maintaining, establishing and monitoring the system of internal control forms the management responsibility. Furthermore, the strategic direction of the obligations and agency in relation to the accountability such as implementation, operation and design of internal control system is an important area of concern of management. They need to be attentive and aware of risk management and other issues relating to internal control and documenting any risk and key areas. The given case study on OLC Plc depicts that the purchase order is generated by the employment of computer system that are automatically programmed for indication whenever there are minimum levels of inventory. The management of organization is responsible for pre determining the level of inventories. Purchasing director is involved in reviewing the purchasing order along with accounting for products previous price. Moreover, updating of inventory record system is done by computer input documents that are filed in the office of purchasing director. It can be seen from the analysis of case study that the filing of input document goes through proper documenting procedures that involves manager as well as accountants and clerks (Domingues et al. 2015). Some other officers that are involved in filing the documentation of invoice slips are office junior clerk and accountants clerks. Moreover, there is a proper procedures of all the transactions related to purchase. Therefore, it can be sa id that the internal control system of OLC Plc involves decision of management such as purchasing director at several levels. However, there exist some loopholes in the system of internal control relating to purchase order. It can be seen from the case study that the purchase order invoice is approved by office junior files until the end of week. It can be said that there exist time gap in such approval process that can be regarded as one of the problems of internal control system (Pizzini et al. 2014). The agency control system does not incorporate external auditors and they cannot be a supplement to an adequate internal control system. External auditors have the responsibility of providing independent assurance and accountability to external stakeholders. However, the reliance decision of external auditors has implications of effectiveness and efficiency on the overall functioning of audit and important economic consequence. For conducting the works of external audits and the increased scope and capability of internal audit, work has made external auditors relying on work of internal audit. In addition to this, the unnecessary duplication of audit procedures can be avoided by relying on internal auditing. This provides internal auditors with certain benefits along with external auditors. Compared to external auditors, internal auditors have more knowledge about the policies, procedures and business environment of company (Michelon et al. 2015). Therefore, in order to maintain the reality of independence and appearance, auditors must reconcile the advantage of relying on internal auditing. The internal control system and the audit plan of company along with development of internal audit function require the coordination of both external as well as internal auditors. Identified Weakness in the internal control system of OLC Plc: Augmentation of internal control system of the company can help in improvement of the can be produced on a daily basis control environment (Schaltegger Burritt, 2017). As mentioned in the given case study it can be hereby mentioned that approved invoices are registered at the week end and subsequently the same is passed on accounts professional of the company. There is no regular scrutiny as against records of the computer that in turn can be considered to be a weakness of the system of control of the corporation as regards systems of purchase. Again, the junior clerk carries out the process of reconciliation as against the records maintained in the computer. This can be considered to be a weakness of the control system of the organization as this process of reconciliation of ledgers needs to be carried out in a regular basis for the purpose of averting unauthorized purchasing by the firm (Mahadeen et al., 2016). In essence, this can be considered to be a weakness as improper alterations to different incorrect account can direct the way towards misappropriation of funds. The case study reflects the fact that the purchasing director signs and thereafter forwards the document to the pertinent supplier. There is no segregation and separation of duties in the identified phases of business (Aziz et al., 2015). Accordingly, it can be hereby said that different functionalities involved in the process of buying are not assigned to different people. There is only a single person who has the entire control over the process of buying actions. As mentioned in the case study, there is no inspection carried out during the time when Purchasing Director, authorises and there after forwards the document to the respective suppliers. Impact of such weakness on financial records of OLC Plc: It has been ascertained from the case study analysis that there is no inspection in the process of recording the printed orders of purchase invoices. Weakness related to internal control can be regarded as primary factor for the occurrence of fraud. If there is no adequate inspection in the process of internal control, this can lead to improper recording of financial figures and thereby misrepresenting the financial information of company (MaAyan and Carmeli 2016). One of the weaknesses that have been identified in the internal control system of company is lack of duties segregation. Segregation of duties is considered as one of the key concepts in placing the internal control over the assets of company. If duties are not segregated properly, this might lead to improper recording of business transactions that would have considerable impact on the financial statements of company. Segregation of duties does not enable execution of conflicting sensitive transactions that has the potential to influence the financial statements. Absence of such framework of duties segregation can be one of the causes of failure of internal control system and manipulation of financial statements and thereby adverse impact of the financial records o company (Burt 2016). Furthermore, it is ascertained from the case study analysis that management team of company determines the levels of minimum level of inventory. Proper scrutinization is considered as the pre requisite for the preparation of financial statements of company for its usage by investors and other stakeholders of company. If there is no appropriate scrutiny in the system of internal control system, there will not be correct recording and explanation of financial transactions pertaining to organization (He et al. 2017). This would not lead to presentation of true and fair view of financial statements of OLC Plc. Internal control weaknesses can be observed from the system of purchases of the organization (Michelon et al., 2015). As per the given case study it can be hereby mentioned that approved invoices are registered at the week end and thereafter the same is passed on accounts professional of the company. In this connection, it can be said that report from the purchasing department for accounting the specific sequence of several pre-numbered requisitions of purchase along with orders with respective delivery docket in order to ensure that all are bought and arrived. In addition to this, processes on selection of supplier have the need to be founded on overall quality, terms as well as delivery time together with prices. Again, management of the corporation might possibly consider preparation as well as presentation of pronouncements on a regular basis from specifically the professional responsible for registering Goods Inward (Bilman et al., 2017). This can particularly take into consider ation the specific sequence of various delivery dockets with respective Receiving Report Document to ascertain different items have been accepted by the firm. At the end of the week, in case if a specific invoice cannot be aligned and matched to a specific GRN, the low-ranking accounts professional of the firm scrutinizes the same and matches it against the records in the computer. This is mainly undertaken for the purpose of making certain that an order has been properly generated by the computer. In essence, when this is the case, then the invoice gets approved in the normal manner. In this regard, it can be said that there is requirement for proper management of time to carry out the process of marching on a regular interval (Afiah Azwari, 2015). As mentioned in the case study, printed orders of the company are analysed by the Purchasing Director, authorised and there after forwarded to the respective suppliers. Subsequently, a three part document of input namely Goods Received Note is carried out, illustrating supplier, delivered items and the total number of purchased units. This case study therefore does not talk about any kind of inspection during this process. Therefore, there is need to have signature and approval of the inspection clerk on each one of the delivery docket and the respective documents on receiving docket implying that different items accepted are in proper condition (Newton et al., 2015). Essentially, written report presented on any one of the items accepted with any damage along with defects has the need to be provided to executive of the purchasing department of the corporation for getting in touch with the corresponding suppliers to settle the identified issue (Leimbach et al., 2016). Bearing in mind the weaknesses of the system of purchasing, the management of the firm might possible consider segregating the duties for handling the purchasing system. There is no separation and segregation of duties as per the mentioned study. Essentially, this can help in making certain the fact that there is appropriate separation and segregation of duties, allocate associated functions of buying to diverse individuals (Guo et al., 2015). Basically, with appropriate segregation of duties, no single individual attains entire control over the process of purchasing. It can be said that instead of having a single junior client, the best exercise would be to have diverse individuals for undertaking the processes of approving purchases (Leimbach et al., 2016). The exercise also involves receiving various ordered materials, sanctioning specific payment invoices, assessing, at the same time reconcile firms financial records, and undertake counts of inventory. Moreover, management of the firm has the need to scrutinize accountability, process of authorization along with system of validation. Audit association might consider maintenance of accountability at the time of authorizing, assessing as well as approving various purchases founded on signed contracts, terms of contracts along with purchase order (Afiah Azwari, 2015). Therefore, the management of the corporation might possibly take into consideration proper maintenance of compliance with ethical ways of purchasing, assessment of authorization of signature on a periodic basis (Chen et al., 2017). Also they can acquire pre-approval of consultant and validate receipts of both goods as well as services against agreements. The case study shows that orders of the company are necessarily generated by the corporation for reacting at the time when there is minimum level of inventory. This shows that there is lack of scrutiny at this stage. This reflects that there might be unauthorized, unnec essary else wise fraudulent purchases. Also there might be unauthorised work that can be undertaken by suppliers. Furthermore, as the junior clerk checks with the computer records once in a week as mentioned in the case study, management might consider reconciliation of ledgers at regular basis for maintenance of accuracy of the registered business transactions (Afiah Azwari, 2015). Again, it is also important to monitor to make certain that the invoices of the purchases made in a very timely manner. Conclusion: In conclusion, it can be said that the current study helps in gaining comprehensive understanding regarding internal controls in a specific organization with special orientation to the case of OLZ plc. The current segment also helps in delving deep into the accountabilities of management concerning the internal control system with special emphasis on purchasing system of the company OLZ Plc. This study also carries out thorough analysis of the purchasing system that again helps in evaluating the weaknesses of the internal control system of the company. Essentially, this helps in illustrating probable influences on the financial pronouncements of the firm in case if the system is permitted to operate in the current state. Moving further, the study presents the appropriate suggestions to enhance the overall control environment with reference to the identified issues of control in the system of purchasing. References list: Afiah, N.N. Azwari, P.C., (2015). The effect of the implementation of government internal control system (GICS) on the quality of financial reporting of the local government and its impact on the principles of good governance: A research in district, city, and provincial government in South Sumatera.Procedia-Social and Behavioral Sciences,211, pp.811-818. Alzeban, A. and Sawan, N., 2015. The impact of audit committee characteristics on the implementation of internal audit recommendations.Journal of International Accounting, Auditing and Taxation,24, pp.61-71. Aziz, M.A.A., Ab Rahman, H., Alam, M.M. Said, J., (2015). Enhancement of the accountability of public sectors through integrity system, internal control system and leadership practices: A review study.Procedia Economics and Finance,28, pp.163-169. Bilman, E., van Kleef, E. van Trijp, H., (2017). External cues challenging the internal appetite control systemOverview and practical implications.Critical reviews in food science and nutrition,57(13), pp.2825-2834. Boyle, D.M., DeZoort, F.T. and Hermanson, D.R., 2015. The effects of internal audit report type and reporting relationship on internal auditors' risk judgments.Accounting Horizons,29(3), pp.695-718. Burt, I., 2016. An understanding of the differences between internal and external auditors in obtaining information about internal control weaknesses.Journal of Management Accounting Research,28(3), pp.83-99. Chen, J., Chan, K. C., Dong, W., Zhang, F. (2017). Internal control and stock price crash risk: evidence from China.European Accounting Review,26(1), 125-152. Domingues, J.P.T., Sampaio, P. and Arezes, P.M., 2015. Analysis of integrated management systems from various perspectives.Total Quality Management Business Excellence,26(11-12), pp.1311-1334. Guo, J., Huang, P., Zhang, Y. Zhou, N., (2015). The effect of employee treatment policies on internal control weaknesses and financial restatements.The Accounting Review,91(4), pp.1167-1194. He, X., Pittman, J.A., Rui, O.M. and Wu, D., 2017. Do social ties between external auditors and audit committee members affect audit quality?.The Accounting Review,92(5), pp.61-87. Leimbach, R.L., Overmyer, M.D. Adams, S.R., Ethicon LLC, (2016).Articulation control system for articulatable surgical instruments. U.S. Patent 9,351,726. MaAyan, Y. and Carmeli, A., 2016. Internal audits as a source of ethical behavior, efficiency, and effectiveness in work units.Journal of business ethics,137(2), pp.347-363. Mahadeen, B., Al-Dmour, R.H., Obeidat, B.Y. Tarhini, A., (2016). Examining the effect of the Organizations Internal Control System on Organizational Effectiveness: A Jordanian empirical study.International Journal of Business Administration,7(6), p.22. Michelon, G., Bozzolan, S. Beretta, S., (2015). Board monitoring and internal control system disclosure in different regulatory environments.Journal of Applied Accounting Research,16(1), pp.138-164. Michelon, G., Bozzolan, S. and Beretta, S., 2015. Board monitoring and internal control system disclosure in different regulatory environments.Journal of Applied Accounting Research,16(1), pp.138-164. Newton, N. J., Persellin, J. S., Wang, D., Wilkins, M. S. (2015). Internal control opinion shopping and audit market competition.The Accounting Review,91(2), 603-623. Newton, N.J., Persellin, J.S., Wang, D. and Wilkins, M.S., 2015. Internal control opinion shopping and audit market competition.The Accounting Review,91(2), pp.603-623. Pizzini, M., Lin, S. and Ziegenfuss, D.E., 2014. The impact of internal audit function quality and contribution on audit delay.Auditing: A Journal of Practice Theory,34(1), pp.25-58. Schaltegger, S., Burritt, R. (2017).Contemporary environmental accounting: issues, concepts and practice. Routledge.