Friday, May 15, 2020
Book Club Discussion Questions for When You Reach Me
When You Reach Me by Rebecca Stead is a young adult novel that will delight adults and youth alike. Use these book club discussion questions on When You Reach Me by Rebecca Stead to lead your book club or reading group into Steads book. Book Club Discussion Questionsà forà When You Reach Me Spoiler Warning: These book club discussion questions reveal important details about When You Reach Me by Rebecca Stead. Finish the book before reading on. How did the 20,000 Pyramid play a role in the story? How did her mothers quest with the game show mirror Mirandas quest to make sense of her life?Did you have trouble understanding the concept of time travel allowing something to happen before the person actually traveled back in time? Or did Malcolm and Julias explanations make sense to you?Malcolm tells Miranda, Einstein says common sense is just a habit of thought. Its how were used to thinking about things, but a lot of time it just gets in the way of whats true (51). Do you think thats true? Have you ever had to let go of assumptions in order to see the truth? Have you ever known anyone who was very smart but did not seem to have any common sense? Would you rather have a lot of common sense or the ability to see a few profound truths that other people miss?At what point did you realize the laughing man was Malcolm?Were you satisfied with the way all the mysteries came together in the end?A Wrinkle in Time by Madeline LEngle has a big impact on Miranda, but also on Rebecca Stead and the idea for this book. Did reading When You Reach Me make you want to read A Wrinkle in Time again?Is there any book that took hold of you the way A Wrinkle in Time took hold of Mirandaââ¬â¢that you read and reread either as a child or an adult?How does Miranda change in this book? In what ways do her relationships with her mother and friends mature?Rate When You Reach Me on a scale of 1 to 5.
Wednesday, May 6, 2020
Cybercrime And The Healthcare Industry - 1582 Words
A big concern in society and the healthcare industry, which is just as likely to be a victim as any other industry, is the growing number of attacks caused by cybercrime. Healthcare costs rise because of cyberattacks and there is an increase of safety concerns for patients, not to mention the Health Insurance Probability and Accountability Act (HIPAA) is violated. The effects of cybercrime can be damaging to all aspects of the healthcare industry, including but not limited to, consumers, healthcare providers, payers and pharmaceutical companies. The purpose of this research paper is to state facts about cybercrime and the effects it has on the healthcare industry, what actions can be taken for prevention, as well as my opinion on the issue. Cybercrime Facts According to Dictionary.com (Cybercrime, n.d.), cybercrime is defined as ââ¬Å"criminal activity or a crime that involves the Internet, computer system, or computer technologyâ⬠. There are many kinds of cybercrimes, such as the spreading of computer viruses, cyberterrorism, and the stealing of someoneââ¬â¢s identity. A computer virus is a piece of malicious programming code that is associated with an attachment. It causes a computer to act in such a way that can be detrimental for the user and is often times unnoticed. When the attachment is opened, it will spread to other computers, therefore infecting them as well (Reynolds, 2014, p. 89). Cyberterrorism is a threat made toward all types of organizations including emergencyShow MoreRelatedThe United States Healthcare System1742 Words à |à 7 Pagesday to day lives. The benefits of expediency and the convenience afforded to those who utilize information systems their business dynamics is undeniable. This paper will discuss the various threats and vulnerabilities related to the United States healthcare system as well as government regulations and policies as well as the issues of overall personal data security as a whole. Threat assessment in regards to a cyber- attack and the level of liability in the aftermath of a cyber-attack will also beRead MoreCybercrime Bigger Than Terrorism : Cybercrime1275 Words à |à 6 PagesCybercrime bigger than Terrorism. ââ¬Å"There are two kinds of people in America today: those who have experienced a foreign cyber attack and know it, and those who have experienced a foreign cyber attack and don t know it.â⬠(Frank Wolf). The world has become more connected today than ever before. The worldââ¬â¢s technology is growing larger and the internetââ¬â¢s traffic is boosting. Major internet-related industries are doubling profits because of the online traffic. With all the wonderful and positive thingsRead MoreImpact Of Cybercrime Today : Government And Private Industry Through Information Sharing Methods1354 Words à |à 6 PagesImpacts to cybercrime today is forcing government and security agencies to place focus on cybersecurity within government, private, and public sectors. In 2015, the administration intends to pass legislation to strengthen cybersecurity across the U.S. government and private industry through information sharing methods. Contradictory controversy exists whether the gov ernment may dictate how the private industry should carry out their cybersecurity, if so, is it effective? Over the last severalRead MoreThe Institute Of Electrical And Electronics Engineers Essay744 Words à |à 3 Pagesspectrum of products and services in numerous industries including technology, electronics, construction, dairy and livestock. Established almost 100 years ago, ANSI has provided standards for many products including lamps, cameras and computers. The International Organization for Standards (ISO) is a similar body that has an international focus in providing standards for many different sectors including technology, food safety, agriculture and healthcare. Similar in nature to ANSI, ISO was originatedRead MoreInformation Technology Business Model Of The Organization1435 Words à |à 6 PagesInformation technology business model of the organization The IT industry business models have changed a lot from past many decades, as compared to the traditional direct selling to providing a free platform and then drawing margin out of it. Historically, IT industry use to work on a model of direct selling, where the companies develop a software or hardware and either it is purchased by direct consumers or vendors, and or the same customers may undergo licensing or maintenance contract. One ofRead MorePrinter Security : Understanding Health Data Security And Print Infrastructure1039 Words à |à 5 PagesInfrastructure Although printer security is often overlooked, there are several steps healthcare IT managers can take to properly secure their printer ecosystem. By Mario Doss HP For those who may not see the urgency in printer and software upgrades let me point out how the last two years have seen several high profile, costly health data security breaches from some major healthcare organizations including Anthem Healthcare, Premera Blue Cross BlueShield, Excellus BlueCross BlueShield and UCLA HealthRead MoreData Breaches And The Healthcare Industry1676 Words à |à 7 PagesSummary of data breaches in hospital industry Data breaches have become common nowadays especially in the healthcare industry. For example, a number of hacking events have been reported in the past years (Croll, 2007). Such events in the healthcare industry, have threatened the safety of private medical records. Since the healthcare environment posses the most valuable information of patients, they are the establishments who are most likely to suffer from hackers. Most importantly, patients worryRead MoreRisk Management Systems Are Designed1453 Words à |à 6 Pagesrisk event occur. Hartford Healthcare faces external and internal risks that could hurt the company s bottom line. The risk managers in the organization realize the deviation that these risks could create, therefore they try to contain these risks through a priority type system. They measure risk through severity and frequency, as a result, it was easy to narrow down the top four risks the hospital faces. With that being said, these are the following risks Hartford Healthcare faces according to MaryRead MoreContemporary Issues Of Health Information Management Essay1740 Words à |à 7 Pagesof health records paper based are being replaced with electronic health records. Healthcare quality and safety require that the right information be available at the right time to support patient care and decision support health system management decision. Patient records are primarily legal documenting the healthcare service. The following are some of the contemporary issues in health information management: HEALTHCARE FUTURE GOING MOBILE Read MoreHealth Access Monitor Essay Model1126 Words à |à 5 Pagestechnology into a single software run on any mobile device or computer. Fundamentally, HAM would function as a personal medical doctor tailored to the unique needs of a userââ¬â¢s genetics and lifestyle. The era of personalized precision medicine and healthcare is fast-approaching, in which our own unique data will determine our disease risks and treatment needs. Cutting-edge Next-Generation DNA Sequencing (Next-Gen Sequencing or NGS), involving the parallel sequencing of DNA in order to yield substantially
Tuesday, May 5, 2020
Mystic Monk Coffee Case Study free essay sample
1) In terms of its management and method of achieving objectives, Goreââ¬â¢s associates is very unique. Some impressive components of Gore Company are how the workforce/associates is set up in terms of innovation and cohesiveness, involvement of coaches and building and promoting of relationships and how less authoritative and hierarchical the company is. This is based on the fact that employees address each other by their first name and they are not obliged to disclose all information to their superiors, building company cohesiveness. It can also be seen that the company is well managed due to their sales level and ability to expand throughout the globe. These practices have broken the stereotypes taught in business school. 2) As unique as these companies are to one another, the competitive edge focuses around two main factors which are differentiation and quality. The primary goal of W.L. Gore was to create differentiated products to satisfy customer needs using PTFE and ePTFE methods and styles, clearly using a broad differentiation strategy as they appealing to a variety of customers in the areas of Electronics, Fabrics, Industrial Materials and Medicine. We will write a custom essay sample on Mystic Monk Coffee Case Study or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page 3) One key approach used by W.L. Gore is that of their differentiated approach to leadership. This included many aspects such as having a variety of leaders such as plant leaders and functional leaders to handle various special tasks without consolidation of higher management. Also the reduction of job titles and hierarchy level allowed for better flow of information in the company which meant that there were faster transfers of information between associates which would contain ideas that the company can use to maintain or improve their current competitive advantage. Another aspect to maintaining their competitive advantage was through the use of rewards which were linked to achieving their goals and strategies. 4) The culture at Gore is based around oral communication and the buildingà and maintaining of relationships, flexible leadership styles and rewards. This was because W.L. Gore believed that these factors would allow for a more direct transfer for information and the building of relationships would allow for a better productivity level and overall running of the enterprise. It can be argued that this companyââ¬â¢s culture is healthy and largely supportive of good strategy execution due to the fact that by building relationships, having flexible leader styles and a stable reward system, new ideas on differentiation and innovation of can come about so which can be consider by management. This would aid in potentially improving their competitive advantage by having new productions which are different from competitors. 5) Gore instills in culture through the use of various coaches/mentors, a system called ââ¬Å"Gorecom,â⬠for communication purposes and monetary rewards for contributions by salespeople and other employees. The role of monetary rewards through pay and non-monetary rewards through stocks served as a means of instilling and maintaining the companyââ¬â¢s culture and strategy. This was because when objective are achieved both in the long and short-term, these rewards were given. Therefore, employees would work along the lines of what allows them rewards and this would maintain the culture of the organization. Due to this, it should not be difficult for Gore to staff managers to maintain and direct employees to upkeep the culture. 6) W.L. Goreââ¬â¢s view of leadership differs greatly from most companies. It was based on a dynamic and fluid process. Individuals who were not hierarchical leaders would sometimes step into lead based on factors such as knowledge of an areas or if they possessed certain skills. Leadership was basically seen as being without titles, hierarchy or official structure. Based on their culture of building relationships and being flexible it can be seen that leaderships does not play a significantly important role in the company. 7) Gore aid in achieving a cross-functional fit across their diverse areas due to the fact that they spread their culture and factors of it across the entire company. This culture aided in providing control over decentralizedà operations due to the factors such as flexibility. Associates in various sections could be easily appointed leaders when needed and due to their expertise they would be able to maintain control and direct resources efficiently towards achieving the objectives of the section. This, couple with other factors such as reward pay, would help to maintain culture throughout the organization. 8) A major factor W.L. Gore Company would have to take into consideration is the fact that markets are constantly changing. Therefore the company would have to change some of its cultural factors and practices. They may need to interact on a more virtual level as rapidly changing markets would hinder travel between countries due to cost. They would also need to conduct research to find out how much of their businesses would still be in demand and then take the necessary action to either expand or close down the business.
Tuesday, April 14, 2020
Battle for Political Power Politicians and Bureaucrats Essay Example
Battle for Political Power: Politicians and Bureaucrats Essay Central to politics around the world is the concept of power. Power is commonly acknowldged as excercised inà modern states by the poltical class. There is the usual adage that it is the politician who wields political power and is the real authority making centre. Along side the political class has emerged the bureaucrat. This is evident to anyone who has watched the BBCââ¬â¢s serial ââ¬ËYes Ministerââ¬â¢ and ââ¬ËYes Prime Ministerââ¬â¢. Though political satire, it effectively denotes that in nine out of ten cases of decision making on a matter affecting government, it was the bureaucrat who made the final decision, leaving the Minister to only sign on the dotted line.(Yes Minister, 2003). In governments of modern states there are two components. First is the political part, with its elected leaders, members of parliaments and the like and second is the civil service that actually administers. Normally, the political system makes the policy and the civil service, or the bureaucracy, implements them. Of course, there is a need to distinguish the political system in democracies and in dictatorships. The rise of bureaucracy is associated by some with Fabian institutions such as the London School of Economics which are believed to have led to promoting the power of bureaucracy. (Micklethwait, 2000). In the US, the politician wields a lot of power, both through Congress and the individual post that he or she holds. But the bureaucrat retains his traditional powers to nullify decisions of the politician if he thinks it will impinge on the interests of the bureaucracy. Perrow (2002) has indicated that American society has been shaped more by bureaucracies than by other attributes of Americanism. This bureaucracy is also seen to pervade all sectors of American society thereby making it all powerful. In Japan it is said that till 1993, the Liberal Democratic Party took all the major decisions. Thereafter weak governments has led to some transfer of power to the bureaucrat. This is an ongoing process and has interesting implications for other countries also. We will write a custom essay sample on Battle for Political Power: Politicians and Bureaucrats specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Battle for Political Power: Politicians and Bureaucrats specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Battle for Political Power: Politicians and Bureaucrats specifically for you FOR ONLY $16.38 $13.9/page Hire Writer There are several ways of defining political power. The most simplistic view would see it as power used by politicians to institutionalize social control. If one were to dissect the various aspects of political power there would emerge three dimensions of power. These include decision-making, agenda-setting, and preference-shaping. The first advocates the idea that the formal political arena with its elections and voting brings forth the politician who controls or takes decisions. A broader sociological view would inform us that in fact decisions are often controlled in democracies by the elite, whether intellectual, bureaucratic or administrative. The other view is that of the politician acting as the agenda setter. This involves both the formal political arena and elites deciding the agenda for the Government or its departments. Vested interests within and outside the Government who will set the agenda may often have hidden agendas which the public may not know of. Of course, there can be a combination of both political processes and agenda setting. Another perspective takes the route of civil society dealing with the government. And how the latter tend to shape the preferences for society by propaganda or by disinformation. To this end political power can be exercised for narrow ends without the general public knowing what decisions are actually taken and how these may affect the people. There is thus a possibility of a distortion in the perceptions of the people about the Government. There may be variance as to who is seen to be the real centre of power. There is one view that holds that most Americans see the preservation of bureaucracy as being the main goal of American society. It is claimed that bureaucrats are not liked by the general public in America. This is a historical fact also. Because bureaucracies are inherently power hungry and very conservative they do tend to operate at a level where self-preservation is all pervasive. The US President heads the Executive Branch and is independent of the Legislature. The bureaucracy in the US is distinctive in that political authority over it, is dispersed among several institutions. And secondly, the bureaucracy itself in turn shares its functions with state and local agencies. Historically, patronage was the main means by which people could get federal jobs. But the modern bureaucracy in the US can be traced to the 1930s and the Second World War. The bureaucratic machinery in America is huge, but more important than size is the fact that those in office wield inordinate discretionary power to take decisions. The US government today employs over 2.7 million employees. And to just mention a historical fact, the government began with just three agencies in 1789. One must be aware that some aspects of political power within the bureaucracy are universal. We know that each time a new President is elected in the US, there are positions in the government waiting to be filled. Most of these positions often go to political ââ¬Å"friendsâ⬠and some others who possibly made huge contributions to the political campaign of the President in office. What happens is that these appointees who become bureaucrats are often ignorant of what they are supposed to do. So the bureaucrat trains the political bureaucrat on what to do and how to do it. This is how it happens everywhere around the world in democracies. Historically we can trace three phases in the development of American bureaucracy. First there was the government by gentlemen from 1787-1829. Then came the spoils system from 1829 to 1883. The modern civil service system can be traced to 1883 and continues to be in place with modifications till date. In the American system, the manner in which bureaucrats are appointed and kept in their jobs determines their power quotient. Additionally, the type of people who are recruited, does not reflect the broad social strata of society. Unlike the UK, where the civil servant is hired through an examination system and is permanently employed, in the US a federal employee can be politically appointed. But in the US too federal employees who are non-bureaucrats can last a lifetime in service. The key issue is command and control of the Federal Executive. The US Congress has a range of powers to tackle the issue. To start with Congressional statues will sometimes determine the very nature and character of an agency. Being able to control the purse strings makes the Congress important in more ways than one. But if there is a problem between the executive and the president then negotiations are the way to find a solution. There are often tensions between the US Department of State, Department of Defense and the National Security Council on foreign policy issues. The State Department has its own bureaucratic set up, and has closer links with Congress, and the NSC staff tends to serve the political needs of the American President. In the UK the civil service has a very important role to play in decision-making. Political power is vested in a strong executive and is backed by disciplined political parties. The UK also has a strong and insulated civil service, and centralizes power in the national government, leaving localities to implement diktats from London. In America, federal power is de-centralized from the President downwards and the bureaucracy is not so strong. The states tend to make their own decisions on a range of issues in the decentralized federal system. The UK has a more welfare state oriented government while in America there exists a stronger and more intrusive set of civil rights laws. The civil service in the United Kingdom supports the Government in power regardless of which political party is in office. Senior civil servants will remain in the post even upon a change of Government. This ensures continuity in policy. But it has also led to institutionalization of power within the bureaucracy, which can influence even things like a political broadcast on the BBC. But because of the institutionalization of power in the hands of the bureaucrats and the problem of red tapism it became necessary for the UK to find ways to reduce bureaucracy. This led to the privatization drive by prime minister Thatcher in the 1980s. In the case of large democracies like India (as is the case elsewhere too), the bureaucracy is answerable to the political establishment. But given the nature of power informally held by bureaucrats, it is often seen that they can take decisions that even the politician may find difficult to overrule. The civil servant in the Indian context can become a compliant tool of the politician, if he or she accepts political patronage. This is probably true even in the US. In the US today the war on terror provides the bestà examlpe of how interests within the establishment, gives political power a new meaning. Both the political elite andà the bureaucracy have become accustomed to enjoying international power. As a result they want more. As seen above, in the US, cabinet officers are politically appointed. The executive often regards the bureaucracy as obstructionist, but it is really the bureaucracy that provides long-term stability and ensures the implementation of government policies. One can cite numerous examples of how individuals with strong personalities can overshadow bureaucrats and vice versa. A strong NSC Chairman can sometimes overshadow the Secretary of State, as in the case of Henry Kissinger and William Rogers. In most democracies, political control over the bureaucracy means having an elected assembly and an executive head of government. The UK system provides a kind of fusion of powers, which enables it to manage a powerful bureaucracy. In the American presidential system the decentralized nature of power tends to often create problems. The unity of authority principle that is applicable to the UK cabinet model of government tends to make control over the bureaucracy more effective than does the presidential system. While the details can be debated, in actual fact, in the Cabinet system in the UK it is the bureaucrat who actually makes the rules. From a bureaucratic perspective, a de-centralized system of functioning tends to create problems of decision-making and undermines the coordination of work. How does this system actually work? Keeping the bureaucracy relatively weak to ensure it does not usurp powers but can administer well does this. There are two variables that explain this phenomenon. One is experience and the other is the ability to coordinate. In the American system, most appointees are tenured and stay in office long enough to know how to solve problems. They also have enough powers to take decisions that may not be questioned. By coordination, it is meant that officials have sufficient movement within the national and local government to maintain a meaningful grasp of the issues that concern the nation and manage to work effectively. Actually an interesting analogy can be drawn from India where the civil servants at the top are generalists who tend to broadening their horizons while working and this in turn increases their capacity to exercise power in all fields. Therefore, it is not easy to find an answer to the question to who wields real political power in the US or in other democracies. Some of the most powerful bureaucracies today are in states which were the first to espouse democracy and freedom. France is perhaps the most significant example where the President and the French bureaucracy remain the most powerful. (Silveira, 1998). The President and the Congress actually wield power, but the bureaucracy also holds a lot of power in its hands. This is apparently more so on the foreign policy front than in domestic affairs. The real issue here is not who controls the reins of power, but the answer seems to depend on the system of government in place in a democracy. It also depends on the element of political power the bureaucrat can leverage within the existing rules and those outside it. Discretionary power can create disproportionate authority in the hands of bureaucrats as seen in the US. This is the key to understanding whether the b ureaucrat rules supreme or does his political master.
Thursday, March 12, 2020
Loath and Loathe
Loath and Loathe Loath and Loathe Loath and Loathe By Maeve Maddox Paul Russell writes: I am loath to admit, or maybe loathe to admit, that I always thought the correct expression was ââ¬Å"loathed to admitâ⬠But having Googled, I find the ââ¬Å"loathâ⬠version scores about 1.1m pages,â⬠loatheâ⬠around 55,000 with ââ¬Å"loathedâ⬠in a lowly last place at 32,000. Please can you tell me which is correct, although I suspect Google has already answered my question. The forms loath, loathe, and loathed are not interchangeable. The word loath is an adjective. Itââ¬â¢s from Old English laà ° which meant ââ¬Å"hostile, repulsive.â⬠Itââ¬â¢s related to German Leid (sorrow) and French laid (ugly). Its most frequent modern usage is in the expression ââ¬Å"to be loath to do something,â⬠in which the meaning is not much stronger than ââ¬Å"reluctant.â⬠Ex. I am loath to admit my mistake. In Chaucerââ¬â¢s Canterbury Tales, the Wife of Bath tells the story of the ââ¬Å"loathly lady.â⬠A young man must choose between an ugly (loathly) bride who will be faithful, and a beautiful one who will not be. The word loathe is a verb. Itââ¬â¢s from Old English laà °ian which had the meaning ââ¬Å"to hate, to be disgusted with.â⬠The modern meaning is about the same: ââ¬Å"to feel strong aversion for; have extreme disgust at.â⬠The form loathed is the participle form. Ex. The child loathed the cruel teacher. A variant spelling of the adjective loath is loth. The th in the adjective has the unvoiced sound heard in thin. The verb loathe (despite the tutorââ¬â¢s note at Answers.com) has a different pronunciation. The th in loathe has the voiced sound heard in this. The silent final e is what signals the difference in pronunciation. In looking for examples on the web I came across the form ââ¬Å"loather.â⬠The Kingdom of Loathers is an online game. The Loathers is a music group. A blogger criticizing the ACLU indicated that the letters must stand for American Christian Loathers Union. I couldnââ¬â¢t find any indication of how the word ââ¬Å"loatherâ⬠in these examples is pronounced. If the ââ¬Å"loatherâ⬠is so called because of feelings of reluctance, I should think that the pronunciation is [lÃ
th-Ãâ¢r] with unvoiced th. If the ââ¬Å"loatherâ⬠is so called because of feelings of intense dislike of something (as is presumably the case in the ACLU reference), then it would be pronounced with a voiced th: [lÃ
TH-Ãâ¢r]. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Expressions category, check our popular posts, or choose a related post below:Farther vs. FurtherList of 50 Great Word Games for Kids and AdultsPeople vs. Persons
Monday, February 24, 2020
Malcolm X Essay Example | Topics and Well Written Essays - 500 words
Malcolm X - Essay Example Furthermore, his highlighting on the black community having self help and self-respect gives life to his scrutiny in human rights. He depicts African American culture with vibrancy and criticizes unacceptable behavior from his point of view of Muslim faith. The book ââ¬ËAutobiography of Malcolm Xââ¬â¢ conceptualizes a transformation from lack of knowledge and misery to awareness and religious initiation (Haley). In his comment that, people never realize how a personsââ¬â¢ life can be altered just by a book he tells Harley the prime belief underpinning each effort to put down an autobiography as an exemplar for others. Malcolmââ¬â¢s views and ethics in the fight for civil rights of the 60ââ¬â¢s were entirely different from Martin Luther King Jr., but both of them were in some way similar as in the case of loving the almighty and loving your self are virtues prime and primary steps towards achieving independence, sovereignty and power. This can be seen when Malcolm says that: He might have portrayed nearly all non-Christian aversion for loving his adversaries, but he and Martin Luther tacitly understood the success to freedom. In his Harlem life encounter, he realized that the black community should be more vibrant in helping themselves in an attempt to improve their oppressing situation. This in its sense applies to everyday life and should be embraced if one wants to improve a situation. He was the pioneer behind establishing over hundred mosques in the better part of the United States territory. As chief representative for Elijah Muhammad, saw the Nation of Islam rise to being a spiritual and religious organization in the 1960ââ¬â¢s, hence expanding its reach. Malcolm and Elijah Muhammad agree that a polite reaction to isolation and separation is not Integration but cultural division. Malcolm mostly wanted racial justice to be upheld in America. In the event that
Saturday, February 8, 2020
Explain how coso framework can be applied in a computerised Essay
Explain how coso framework can be applied in a computerised environment - Essay Example COSO is an internal auditing standard. Internal control activities include all procedures required for ensuring financial statements that are true and correct, not tainted with errors or frauds. The COSO framework helps entities improve the management of the economy and efficiency of business operations (Cascarino, 2012). Control Activities: Control activities focus on ensuring all management policies and directives are implemented. The control activities include gathering valid and relevant data. Data pertains to the competitors, economy, and regulatory measure compliance. Management uses the control activities to reduce the effects of risks (Regan, 2004). Policies and Procedures. Management responsibilities include the implementation of the COSO Frameworkââ¬â¢s internal control policies and procedures. The aspects focus on being aware of any possible operational risks. Being aware includes pinpointing current and future business and other computerised environment risks. Conseque ntly, management should focus the COSO Framework on resolving current and future risks that crop up during each business operation. For example, policies and procedures include requiring the cashiers to issue official receipts for each computer generated sales activity. The official receipts are evidences of the dayââ¬â¢s total generated cash collections. The computerised printout of a dayââ¬â¢s total sales should include the official receipts, or purchase order forms. The store personnel must ensure the physical count of store or office supplies is equal to the quantity of each supply type shown in the computerised database list (Pfister, 2009). Security (application and Network). The COSO Frameworkââ¬â¢s internal control activities require that all individuals must use passwords in order to prevent the unauthorised persons from viewing, adding, or deleting the computerised database. Likewise, security guards and other company personnel shall prevent the entry of unauthori sed persons into confidential computerised environments. For example, only the authorised inventory personnel cannot enter and change the details of the inventory departmentââ¬â¢s computersied inventory database. Likewise, only authorised employees are allowed to open, append and edit the accounting database. The Information Technology department allows authorised employees to access certain databases such as the inventory and receivables databases. Lastly, the company should affix CCTV cameras on all floors, offices, rooms, entrances, and exits within the computerised entitiesââ¬â¢ premises (Moeller, 2011). Further, the COSO Frameworkââ¬â¢s internal control activities incorporate a computerised generation of assigned performances. The computerised performance results will help management implement remedial measures. Remedial measures are used to correct lackluster performances. For example, the computerised report indicating a sales person generated low sales performance w ill persuade management to increase the advertising budgets (Moeller, 2011). Further, management must ensure that segregation of computerised database access is implemented. For example, the cashier cannot access the accounting departmentââ¬â¢s database. Likewise, the accounting department personnel cannot access the inventory dep
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