Computer Assisted Audit Technique Essay Example for Free

Computer Assisted Audit Technique Essay The test data technique is primarily designed to test the effectiveness of the internal control procedures which are incorporated in the client’s computer program. The objective of the test data technique is to determine whether the client’s computer programs can correctly handle valid and invalid conditions as they arise. To accomplish this objective the auditor prepares test data (fictitious transactions) that consist of valid and invalid conditions. The auditor enters the test data into the system and have the data processed by the entity’s computer programs. Since the auditor is the one who crates the test data, the auditor knows what the output should look like assuming the client’s computer programs is functioning effectively. The auditor then compares the processing results with his predetermined output. If the output generated by the client’s program is the same as the auditor’s expected output, the auditor may conclude that the client’s program is reliable. A disadvantage of the test data technique is that the auditor does not have an assurance that the program tested is the same program used by the client throughout the accounting process. . In order to overcome this disadvantage, the test data technique can be extended to an integrated test facility (ITF) An integrated test facility (ITF) creates a fictitious entity in a database to process test transactions simultaneously with live input. It can be used to incorporate test transactions into a normal production run of a system. Its advantage is that periodic testing does not require separate test processes. However, careful planning is necessary, and test data must be isolated from production data. Integrated test facility is considered a useful audit tool during an IT audit because it uses the same programs to compare processing using independently calculated data. This involves setting up dummy entities on an application system and processing test or production data against the entity as a means of verifying processing accuracy. When using ITF, the auditor must be alert to the danger of contaminating the client’s master file. Thus, care must be taken to reverse or eliminates the effects of all audit test transactions in order to avoid contamination of client’s computer files. Parallel Simulation The test data and ITF methods both process test data through real programs. With parallel simulation, the auditor processes real client data on an audit program similar to some aspect of the client’s program. The auditor compares the results of this processing with the results of the processing done by the client’s program.

Hamlets soliloquy Essay -- essays research papers

William Shakespeare’s Hamlet is a complex play regarding the kingdom of Denmark, and the unusual stage it is going through. The main focus of the play concerns Hamlet, prince of Denmark, and his feeling of ambiguity toward his recently lost father and his remarried mother. Hamlet is a complicated character who plays assorted roles in order to manipulate people. These various roles make it problematic to develop a sense of the real Hamlet. Only during the soliloquies is the reader given a chance to understand Hamlet, they allow the reader to attempt to decipher who is the real Hamlet and what is an act. The first soliloquy allows the reader to initially delve into the character of Hamlet, by showing his anger and distaste towards his mother. The soliloquy also shows that, even through his anger, he is in a coherent state of mind.   Ã‚  Ã‚  Ã‚  Ã‚  Though this first soliloquy occurs rather promptly in the play, there are still a lot of proceedings that lead up to it. Hamlet comes back from school to find all is not well in the state of Denmark. His father has died a mysterious death, and his mother has already remarried his father’s brother. In royal times it was customary to mourn the death of royalty for a year, yet his mother only waited two months to remarry. She not only waited two months, but she was committing what Hamlet and others considered incest. This anomalous marriage paired with the recent meeting whit his mother and stepfather, where Hamlet is embar...

Morality vs. Obedience

â€Å"If you can’t give a good reason for believing what you believe, then it’s not your belief; it’s someone else’s. † Morality vs. Obedience How would someone tease apart this blanket statement and how would they compare it to morality and obedience in less than three pages? Well, this is how I would. First, I’d start by making clear that belief is different from knowledge. Knowledge can be defined as â€Å"a clear perception of a truth or fact, erudition; skill from practice. A belief can be defined as â€Å"an assent to anything proposed or declared, and its acceptance as fact by reason of the authority from whence it proceeds, apart from personal knowledge; faith. † So, to be clear, knowledge is dropping a ball and knowing that it will fall to the ground because of prior experience and the perception that the existence of gravity is a fact. Belief would be dropping the ball and believing it will float because your older brother t old you it would. Next, I would establish that this statement is not staking claim on any measure of truth as it relates to beliefs or knowledge.Beliefs and knowledge are both dynamic concepts on all organizational levels of the human experience, from the individual to the global. Lets take for example the statement, â€Å"The Earth is flat. † Five hundred years ago, this statement was knowledge. Today, it’s knowledge that this statement is false. Knowledge changes based on the information and evidence available to us at any point in time. This is also true of beliefs but in a different way. When most of us were young, we believed in the Tooth Fairy. Why? Because someone told us she was real.However, this belief changed as we began to mature and rely more upon our own abilities to discern truth from fiction. Thus, we have established that both knowledge and belief are subjective but for different reasons. Belief requires no evidence, while knowledge requires evidence a nd/or experience. I would now like to make a comparative argument regarding morality and obedience. Simply put, morality is ‘doing what’s right, regardless of what anyone says’ and obedience is ‘doing what your told, regardless of what’s right. One can think of many examples regarding these concepts as they are defined but I will leave this to the reader’s imagination. There is a simple truth to defining obedience and morality in this manner that I find directly comparable to the examined quotation. Neither belief nor obedience require an individual or group to actively engage in an activity or thought process independently. There is no critical thinking involved and one must put their faith in the ‘rightness’ or ‘truth’ of another’s belief, knowledge or otherwise. Both knowledge and morality require active engagement.One cannot possess knowledge without having evidence to back it up and one cannot act morally without understanding what it is that makes a situation right or wrong in their eyes. This is especially true when acting morally requires someone to go against social norms or established laws. The point of this paper is to shed light on the fact that we are all responsible for ourselves to the extent that we can be. No one person can know everything about everything, so belief and obedience are often useful and easy fallbacks. For example, I don’t snowboard on black diamond slopes.This is not because I have knowledge of how hurt I will get but because I belief the sign posting and obediently board within my level to avoid possible injury. However, in every decision one makes there should be a component of knowledge and morality applied. In application to the snowboarding example, I know, from experience, that my snowboarding skills are not on par with a black diamond. I choose not to risk my health and the resources of first responders by making the moral decision to stay o ff of it, despite my desire to challenge myself.

Children With Mental Health Disorders - 1495 Words

Pets are a great addition to any family. They are very loving and caring creatures that are always there when no one else may be. With their loving personalities and unconditional love they can serve an indispensable role in the family. Pets are very intelligent but a little known fact is that they can serve as help for people with mental health issues. There are many ways that pets can assist in therapy from being a kind face, someone to talk to and can be invaluable to college students. Mental health is a serious topic and pet therapy is growing in the ways to help some of the mental health disorders. According to Managed health care, a health care journal â€Å"In the late 1800s, when Florence Nightingale, considered the founder of modern nursing, made substantial discoveries regarding AAT. She observed that small pets helped reduce anxiety in children and adults living in psychiatric institutions† (Ernst AHN-BC, 2016). Many mental health issues can be helped by pet therapy but some can not and should not be. According to Dogtime a dog journal, ‘’Interactions with animals are considered to offer benefits to patients suffering from post-traumatic stress disorder, autism,and challenging psychiatric disorders’’(2015). They also can help with anxiety and depression. Some other non-mental health related things pets can help with are, people in chemotherapy and people in long-term care facilities and also vets with PTSD. Some mental h ealth disorders that patients would notShow MoreRelatedMental Health Disorders And Its Effects On Children And Society1626 Words   |  7 PagesRelated issues Mental health disorders such as bipolar disorder and ADHD creates a burden on affected children and society at large. 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In this literature review, the correlation between mental health (specifically regardingRead MoreChildren With Bipolar Disorder : The National Institute Of Mental Health1752 Words   |  8 PagesProfessor Wissman November 5, 2015 Children with Bipolar Disorder The National Institute of Mental Health has defined bipolar disorder as a serious mental illness that is marked by extreme changes in mood that range between two states: manic and depressive. Bipolar disorder, also known as manic depression, is classified as a mood disorder. This disorder goes beyond the typical ups and downs. Bipolar disorder is becoming more prevalent amongst children and teenagers and it is seen as a much moreRead MoreAnxiety Disorders : The Most Common Mental Health Illness That Affect Children2242 Words   |  9 PagesAnxiety disorders are the most common mental health illness that affect children and the amount of children affected by this mental illness has increased considerably in the past century. 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It is estimated that between 9% and 14% of children from birth to 5 years of age experience social and emotional problems. These problems negatively impact and affect their functioning and development (Brauner, 2006). Children diagnosed with mental and behavioral health disorders are receiving too few therapeutic services. Therefore these Children are not