Tuesday, May 19, 2020

Human Immunodeficiency Virus Hiv And Aids - 1935 Words

Human Immunodeficiency Virus, better known as the acronym HIV is a virus that destroys the immune system and can evolve into an infection. HIV is known a as pandemic because the immune system can fight off the infection but can never clear the HIV out of the body. â€Å"HIV is spread through contact with the blood, semen, pre-seminal fluid, rectal fluids, vaginal fluids, or breast milk of a person infected with HIV.† [AIDS] According to AIDS.info, in the United States, the virus is usually contracted through vaginal sex, anal sex, and the sharing of injection required drug equipment with a person that is already infected with HIV. It can be misconstrued that HIV and AIDS are the same thing but they are not. In fact, some individuals have HIV†¦show more content†¦AIDS is a set of symptoms you get when you are in the last stage of Human Immunodeficiency Virus. An individual is assumed to have AIDS once their immune system is too weak to fight off the infection, which in return leads to death if left unattended. HIV and AIDS are not to be toyed with. In writing this essay, I discovered a lot of information that I did not know at once. As black people, we must be educated in our health, especially college students. Everyone thinks that â€Å"It can’t be me to get it.† while in actuality, anyone can get the virus. Like Myth Two of â€Å"Tools for Fighting the AIDS Pandemic† by Alexander Irwin, Joyce Millen and Dorothy Fallows, removing promiscuous sex is not the only thing that will prevent you from attaining HIV. The AIDS and HIV prevalence rate in selected populations refers to the percentage of people tested in each group who were found to be infected with HIV. An example would be finding the percentage of all African Americans in North Carolina who have HIV and then taking the percentage. Prevalence is used to help Policy Makers and Health Officials figure out what region or type of people are suffering from the pandemics more than others, or to figure out who needs to be tended to most. â€Å"HIV incidence is expressed as the estimated number of persons newly infected with HIV during a specified time period (e.g., a year), or as a rate calculated by dividing the estimated numberShow MoreRelatedHuman Immunodeficiency Virus ( Hiv ) / Aids1278 Words   |  6 PagesHuman immunodeficiency virus (HIV)/AIDS is a pandemic problem affecting global health. At the end of 2015, 36.7 million people were living with HIV/AIDS globally. The rate of incidence is more prevalent in Sub-Saharan Africa wi th almost 1 in every 24 adults living with HIV/AIDS. In the united states, HIV/AIDS is a diversified health problem affecting all sexes, ages and races and involving the transmission of multiple risk behavior. However, with the introduction of various prevention programs andRead MoreHiv / Aids : An Acronym For Human Immunodeficiency Virus971 Words   |  4 Pageswith no vaccine or cure. That disease is HIV/AIDS. A disease that is so powerful its position in our society has moved from epidemic to pandemic. In this paper we will explore HIV/AIDS and my one-day journey at one of Delaware County’s largest full service HIV/AIDS providers and how it changed my perspective on the disease and the people who carry it. What is HIV/AIDS? HIV is an acronym for Human Immunodeficiency Virus. This virus can only attack humans, hence the name, and reproduces by takingRead MoreHiv / Aids Paper : Human Immunodeficiency Virus Essay1835 Words   |  8 PagesJanuary 2016 HIV / AIDS Paper Human Immunodeficiency Virus (HIV) is a retrovirus that attacks the human immune system, your body’s means of defense. The virus attacks specific viral defense cells, known as CD4+. As the disease spreads and attacks more CD4+ cells, your body no longer maintains its’ ability to fight of infections and diseases which leads to the death of the host. The final stage of HIV is known as AIDS (Acquired Immunodeficiency Syndrome). During this stage of the virus, the host getsRead MoreThe Human Immunodeficiency Virus ( Hiv ) And Acquired Immunodeficiency Disease ( Aids )1366 Words   |  6 PagesIntroduction Over the last three decades, the Human Immunodeficiency Virus (HIV) and Acquired Immunodeficiency Disease (AIDS) epidemic has been a public health concern in the United States (US) and globally. Centers for Disease Control and Prevention [CDC], (2015d) estimates that in the US, over 1.2 million people are living with HIV, of which 12.8% are unaware of their diagnosis. Due to exceptional medical advances in treatment and prevention strategies, a healthier quality of life and longevityRead MoreHiv And How Is It Different From Hiv ( Human Immunodeficiency Virus )? Aids?1689 Words   |  7 PagesWhat exactly is AIDS and how is it different from HIV (Human Immunodeficiency Virus)? AIDS is a severe form of HIV in which someone’s immune system is completely destroyed; HIV is a virus that affects the immune system. In other words, you can have HIV without AIDS, but if you have AIDS, then you automatically have HIV. The origin of HIV is disputed between scientists; some have theorized that it was passed down from apes and somehow transferred between humans. HIV attacks the bloodstream and eliminatesRead MoreHiv / Aids ( Human Immunodeficiency Virus / Acquired Human Immune Deficiency )1249 Words   |  5 Pagesintroduction to the topic of HIV/AIDS, (Human Immunodeficiency Virus/Acquired Human Immune Deficiency) from its early appearance as a deadly communicable disease that causes a viral infection in humans. During the 1960’s the infection was largely due to unprotected sex; the victims contracted the disease mostly due to unprotected sexual contacts from others who already had the virus. It became an epidemic and even pandemic. Those infected eventually died from HIV/AIDS as it came to be known, andRead MoreThe Fight Against Human Immunodeficiency Virus Infection Immunodeficiency Syndrome ( Hiv / Aids )1714 Words   |  7 Pagesagainst Human immunodeficiency virus infection - acquired immunodeficiency syndrome (HIV/AIDS) in Africa and it became one o f the earliest success stories (USAID 2004). However, the HIV-AIDS prevalence rates have been rising again drastically since 2011. Uganda now seeks for â€Å"Preventive Measures† lessons from other countries that had used it before as â€Å"a learning and reference point† (Monitor Uganda, May 8, 2013). Therefore, the question of interest in this paper is why are the rates of HIV-AIDSRead MoreThe Human Immunodeficiency Virus ( Hiv ) / Acquired Immune Deficiency Syndrome ( Aids )1199 Words   |  5 PagesThe Human Immunodeficiency Virus (HIV)/Acquired Immune Deficiency Syndrome (AIDS) is one of the deadliest pandemics the world has ever known. Unprecedented efforts and resources have been mobilized to fight the infection worldwide. While obvious progress has been made, HIV infection still hit hard and the field of public health continues actively to raise awareness about this issue and help affected people. Public health professionals constantly look for new ways to reach high-risk populations, butRead MoreThe Human Immunodeficiency Virus ( Hiv ) Or Acquired Immune Deficiency Syndrome ( Aids )1281 Words   |  6 PagesA major epidemic across the world is the human immunodeficiency virus (HIV) or acquired immune deficiency syndrome (AIDS). Accredited with 10% of the HIV cases a nnually is injection drug use (AIDS.gov, 2014). A study done in 2010 showed that injection drug use affected nearly 47,500 new HIV infections in the United States. With 625 being males and 38% being female. Breaking it down even further, African Americans made up 50% of the newly affecting using injection drugs, Whites 26%, and Latinos/ HispanicsRead MoreThe Human Immunodeficiency Virus ( Hiv ) And The Acquired Immune Deficiency Syndrome ( Aids )2072 Words   |  9 PagesIntroduction The Human Immunodeficiency Virus (HIV) and the Acquired Immune Deficiency Syndrome (AIDS) do not seem to be a major topic of discussion in the World today. Especially within the United States, HIV and AIDS are not conversed about as openly as perhaps it was in the past two decades. According to the Centers for Disease Control and Prevention (CDC) at the end of 2010 there were approximately 1.1 million people living in the United States with the HIV virus. Of those 1.1 million people

Sunday, May 17, 2020

The Lutheranism Movements And Early North American...

Introduction The two key movements that I chose are the Lutheranism movements and Early North American evangelical movements. The main reason I chose these two movements is because I wanted to see the connection from the mid-beginning of the protestant reformation movement and where it started and came from. During this course, it seems like we always find our way back to the original protestant period I wanted to dig a lot deeper. When comes to the North American evangelical movement what sparked my interest is learning about look is how the National Association of Evangelicals looked to maintain historical doctrines. Both periods hold as the foundation of Christian education. By bridging the gap between with past and present we need to see how they similar and different. History of Lutheranism Lutheranism is one of the largest protestant reformations denominations in the world. Martin Luther was the founder of Lutheranism how was a German Monk and teacher who protest the Roman Catholic Church. Per Religious facts .com: â€Å"The Lutheran denomination is the oldest Protestant denomination. It was founded (not deliberately at first) by Martin Luther, a German monk and professor who famously posted 95 Theses against the practice of indulgences in 1517. Luther saw contradictions between the Bible and current church practice as well as corruption and abuses within the (Catholic) church, and initially hoped for reform, not schism. When that proved impossible, he continued to spreadShow MoreRelatedSweden Essay2722 Words   |  11 Pagesa small Sami minority (approximately 15,000 nomadic reindeer herding Lapps located in the north). Twelve percent of their population consists of immigrants form other European nations. The official language spoken is Swedish (with the Sami and Finnish populations retaining their own languages), although English is widely and fluently spoken in the cities. The dominant religion is Evangelical Lutheranism (94 %), but also includes those who practice Roman Catholicism (1.5 %) and Pentecostal (1 %)Read MoreEssay Emperor Charles V3869 Words   |  16 Pageshad mean while been silenced. But the power left in the hands of Chià ¨vres, and the Burgundians provoked the uprising in Castile known as the War of the Communidad. It was a movement of the cities. In Castile the discontentment of the ruling classes was joined to that of the handicraftsmen and labourers, in Valencia the movement was exclusively one of mechanics and the proletariat. The rebellion failed because the commercial cities of Southern Castile took no part in it, and because Charles, acting

Wednesday, May 6, 2020

Intrusion Is Defined As A Pushing, Thrusting, Or Forcing

Intrusion is defined as â€Å"a pushing, thrusting, or forcing in.† Every play in existence has an intrusion in it. Intrusions are what help the play along and can start conflict or end it. Oedipus for example has tons of intrusions! One of the first one’s being Oedipus himself! At the beginning of the play all the Chorus is at the foot of the palace, near the memorial for Apollo. They are all seated there, but the scene does not tell the audience why at first. Oedipus intrudes by coming out of the palace and says â€Å"My children, new-sprung race of old Cadmus, why do you sit at my shrines?† Then the Priest stands up and approaches Oedipus, and explains to him why the Chorus is all there. This sparks the conflict of the plague, Chorus sits by the Apollo shrine, Oedipus asks why, and he is told it is because they all want a cure or a sign of how to cure the plague torturing Cadmus. It is the first and one of the most important intrusions in the play. The most pe rfectly written tragedy of all time is Oedipus Rex according to Aristotle and his six requirements. Those six requirements are as followed: Story, Characters, Theme/Thought, Spectacle, Music, and Dialogue. Oedipus Rex has a compelling story, a plot! It is interesting, it brings the audience and reader in. The plot being in basic terms: A plague has fallen upon Cadmus, when Creon returns with a prophecy Oedipus is determined to find out the truth of the message and put an end to the plague. Within that all the details are

Marketing Analysis E Marketing Essay - 1460 Words

Chapter one: Introduction 1.1 Overview Due to high competition in today’s business, firms under pressure to explore new technology that can address competitive issues (El-Gohary, 2009, p.1). Increasing the numbers of internet users than ever have forced decision makers to change their ways to stay live in market. Recently, e-Marketing (EM) has been used by different companies to advertise their services and products (Mokhtar, 2015, p.1). e-Marketing means offering services and products using electronic tools and technologies. El-Gohery (2010, p.3) defined it as a new concept that is used to reach ideas, information and services to customer by using internet. Also, Chaffey (2007, p.1) focused on using the best communications methods to gain customer satisfaction. The main objective of e-Marketing is to attract customers’ attention, increase sales, cover a wide regions and safe cost, time and effort. E-Marketing tools have developed from traditional technologies such as TV, radio, etc. to depending on differen t methods like social media ( facebook and twitter), email, microblogs, viral and much more ( Sheth and sharma, 2005, p.3). The world is changing rapidly; resorting to e-Marketing has become mandatory for all types of business to be close to other competitors. To achieve effective sustainability, organizations should have a competitive advantage. Competitive advantage requires constantly making improvement to both internal and external factors to satisfy customer andShow MoreRelatedMarketing Analysis : E Commerce1344 Words   |  6 PagesWith improved global relationships, business web is expanding its roots to every corners of the world. There has been lot of advancements in the corporate sector for the past decade. Retail marketing, e-commerce has grown enormously. With advanced computer and information technology, the retail, e-commerce has increased tremendously; applying these new technologies in business has established many new business approaches and strategies(Ramcharran, 2013). It is stated that in the year 2011, onlineRead MoreDell Company Analysis for E-Marketing12709 Words   |  51 PagesC OMPANY ANALYSIS DELL INC. By Siti Rabiatul Adawiah Bte Maarof CEB100073 Wong Chee Kang CEB100092 Muhammad Afiq Bin Abdul Ghani CEB090035 A group project submitted to Ms. Izzal Asnira bte Zolkepli Lecturer of E-Marketing CBEB 2316 Faculty of Business and Accountancy, University of Malaya May 2012 EXECUTIVE SUMMARY This report analyzes Dell Inc.’s online strategies by using the concepts and terminology of E-Marketing. It identifies the online strategies of Dell Inc. by study into relatedRead MoreMarketing Analysis Of Amazon.com, An E Tailer Giant1182 Words   |  5 PagesAmazon.com is an e-tailer giant whose unique approach to commerce makes it one of the most profitable companies today. Their business is consistently increasing so it is not unusual for them to add thousands of new positions on their books. Amazon.com’s distinctive company motto of â€Å"Work hard, have fun, make history† (Amazon.com, 2015) demands a certain type of employee whose attitude aligns with Amazon.com’s organizational culture. While the need to increase the workforce is great, Amazon.comRead MoreE-Marketing Strategies at Kudler Foods1386 Words   |  6 Pagesare several benefits of relying on e-marketing strategies at Kudler Foods to better attract, sell and serve c ustomers over time. The intent of this executive summary is to evaluate them from the standpoint of collecting primary and secondary customer data. In addition the challenges of collecting data through the Internet is also assessment, in addition to expected early feedback from blogs or profiles including those on social media. Finally a cost-benefit analysis is provided. Web 2.0 serves asRead MoreE Marketing vs Traditional Marketing in the Middle East1427 Words   |  6 PagesIntroduction The potential of e-marketing as strong form of marketing has been discussed in many publications. Despite the worldwide and the Middle East1 overwhelming statistics regarding the phenomenal growth of e-marketing and all other forms on internet based media. There was never clear method, to clearly identify the future expectations of the internet marketing. E-marketing has grown rapidly in the past decade, many companies have This paper will discuss the growth of e-marketing in the Middle EastRead MoreLiko1169 Words   |  5 Pagesmileage of a car would be considered as a(n): | | | A) | functional benefit. | | | B) | experiential benefit. | | | C) | social benefit. | | | D) | psychological benefit. | | | E) | internal benefit. | | | | | | Feedback: Difficulty: Hard LO: 01-01 Topic: The Role of Marketing Blooms: Apply AACSB: Reflective Thinking Page: 07 Value is the customers perception of all of the benefits of a product or service weighed against all the costs of acquiring and consuming itRead MoreImpact Of E Commerce On Global Economy1352 Words   |  6 PagesIntroduction Impact of E-Commerce on Global Economy It is exciting area especially E-Commerce. The advancement in World Wide Web, computers and mobile wireless communication technologies are transforming the way business is conducted. The success stories of Amazon, eBay are few examples. New technologies have provided the required platform for innovation, growth, shopping convenience, and price advantage due to the boundary less competition. Business leaders across the industry are developingRead MoreA Study on the Strategic Growth Future Prospect of E -Marketing in India1466 Words   |  6 PagesStrategic growth future prospect of E -Marketing in India Introduction As per research title ‘e-Marketing – The Strategic Growth Future Prospect in India’ is concerned, it can be stated, that ‘this research work is an attempt of contemporary overview of changing face of Marketing in India. E-Marketing is the new face of these changing phenomenaRead MoreOnline Marketing Strategy1251 Words   |  6 PagesDigital Marketing Strategy Jacob Orquin Department of Business Administration Aarhus University E-business models Chaffey Smith (2008) The e-marketing plan Chaffey (2009) Online strategy model Guava Media, Nyborg (2009) Which KPI’s? Who are the customers? Qualitative/explorative analyses segments, position, messages Quatitative analyses Cross- upsales, loyalty Qualify the customers/ market Touchpoint strategy Integration of digital strategy in corporate/ marketingRead MoreFashion Industry Imc Campaign Lisa Brown1114 Words   |  5 PagesINTEGRATED MARKETING COMMUNICATIONS CAMPAIGN PROPOSAL    Integrated Marketing Communications Campaign Overview for Lisa Brown    1   |   P a g e                Overview As   a   small   boutique   designer   label,   Lisa   Brown   has   limited   resources   to   implement   a   detailed    marketing   plan.   However,   in   such   a   competitive   environment,   it   is   increasingly   important

Screen Technology and Cognitive Development for Brain Cognition

Question: Discuss about theScreen Technology and Cognitive Development for Brain Cognition. Answer: Introduction This essay throws light on the recent studies conducted on the computers and Brain Cognition, its positive and negative impacts on the human minds. Lot of studies are conducted on Brain cognition where impacts are further studied and drawn concussions. As computers became most common articles in any human life, its effects ae worth a note. In the modern age of electronics and communications, people of all ages come across various gadgets in their day to day lives. It is necessary to understand the impact and take advantage of the studies and adopt to a better life style. Cognition is the set of mental abilities with respect to knowledge. People have various levels of cognition and this has a direct impact on how they behave, think and analyse. The brain cognition changes and responds to the external environment and reacts. The major impact for cognition is Computers (DANG, C.C., 2009). This essay narrates the effects of computers on cognition. There are various ways to understand the impact of electronics and computer usage on human brain. After the internet revolution, entire world population is moved towards technology and started spending and depending on computers and internet. There are many studies and debates all over the world trying to prove weather internet and computers have a positive effect on human life and cognition. On the other hand, a group of scholors are conducting studies to understand the negative impact of computers and technology on human life and society. Both the arguments are available for study and this essay explains some of the studies and conclusions of those studies on both positive and negative side. Positives Many studies are conducted to understand the impact of computers on brain cognition and one of the studies conducted were, a Game called NetRacer. This study was conducted where a group of people between 60 to 85 years were taken and they played this game. It was then understood that Net racer game increased multi-tasking ability in older people and when they are played against a group of young people between 18 to 25 yers, older people performed better than the younger people. This study was published and gained a lot of applauds in the community (DANG, C.C., 2009). This study even proves that the multi-tasking ability was retained in the older people for more than 6 months even after withdrawn from the game. Another study was conducted on the net surfing effects on the Brain Cognition. In this study people were brought to gather in groups of various ages and are connected with a sunglasses where they can see web pages and MRI scan was taken for individual volunteer. This study results says that when people surf every day on internet, the brain activity is increased. It was proved for all age groups that brain activity is drastically increased with the surfing habit. All the volunteers continued surfing for at least one hour a day and the increased brain activity sustained for a longer time. Negatives On other hand, some studies were also conducted to check the negative impact of computers on human life. These studies are debated with the technology developments of this modern world and some of them are sucesfull in showcasing their points. When people tend to spend more time on computers and video games, studies say that it decreases the ability to concentrate (HARRIS, Y., 2011). When hyperlinks are introduced in to technology, studies are conducted and proved that a person can read a lateral information in the same format than the hyperlinks which has different size and font. It proves that concentration on the subject matter gets distracted and the absorption capacity drastically decreased when a person switches to a hyper link. Another study says that digital culture effects human race in bringing down the attention abilities. When you spend more time on computers and video games, people tend to pay low attention to other things which are around. It also brings in lower empathetic approach towards peers (PORTA, M., 2007). People spending more time on computer screens starts visualizing things in squares. This was a study conducted for 1800 people when they spend 4 hours on video gaming, started imagining things in square boxes as if the computer monitors (GREGOIRE, D., 2005). A group of researchers call computers and technology are hazardous to human race as it brings down the natural abiity of human brain to logically think. People depend on computers for everything and they are reluctant to use the inbuilt logic in them. Multi-tasking will decrease the quality of performance. When studies conducted on teenagers, who use, face book, twitter and mobile at the same time, their performance in other fields impaired. There is an evidential study conducted and proven their point. Conclusion As human race is constantly in search of new technologies and developments, it has both side effects on the quality and quantity of life. Some technologies in medical science made human life to fight with deadly diseases and on the other hand, computers, internet and other electronic gadgets given adverse effect on human life. In some cases the computers are very informative and increased the brain activity and in some cases , it created decreased attention for other things. The human relations are build now a days around digital technology and is exposed to lot of radiation which is even a threat to global warming. The usage of computers in human life has been for decades now and is instrumental in changing the life style. The learning process, analysis capabilities, information changed the way people used to perform earlier. On the other hand, computers created a dependency of human life on them which decreased the usage of brain capabilities. Some researchers say computers has brought distance between human relations and society. Finally this is all about the way one takes up a challenge and technology, how best one can optimize the utilization of technology. In this era, we cannot just think of a world with no internet. It has become a part of human life which connects the world into a global village. The studies should bring new technologies whith less or no damage to the human life. References: Anonymous2006, May 08. Games for Health Holds One-Day Event at USC During E3 Expo Week; Conference to Explore Emerging Use of Videogames and Game Technologies in Health and Healthcare. Business Wire, 1. DANG, C.C., 2009.Dynamic user experience of information technology innovations: A self-regulatory perspective, Michigan State University. ESCARDBUL, J., MORA, T. and VILLARROYA, A., 2013. Peer effects on youth screen media consumption in Catalonia (Spain).Journal of Cultural Economics,37(2), pp. 185-201. GOLDWATER, J. and HARRIS, Y., 2011. Using Technology to Enhance the Aging Experience: A Market Analysis of Existing Technologies.Ageing International,36(1), pp. 5-28. GREGOIRE, D., 2005.Opportunity acknowledgement as a cognitive process of pattern recognition and structural alignment, University of Colorado at Boulder. PORTA, M., 2007. Human-Computer input and output techniques: an analysis of current research and promising applications.The Artificial Intelligence Review,28(3), pp. 197-226

Internal Audit To Analyze The Business Functions †Free Samples

Question: Discuss about the Internal Audit To Analyze The Business Functions. Answer: Introduction: Internal Audit Internal audit is an organisations initiative, made up of a number of different strategies and tools that help to monitor and analyze the operations and business functions of itself. This type of audit helps and organisation to understand how well does it fare in meeting certain and specific criteria, both internal as well as the market requirements. In an organisation, internal audit helps maintain many aspects of business departments and activities, including focusing upon the enterprises risk management functions, maintaining regulatory compliances of the company and security processes (Hayes, 2017). The most important aspect of an internal audit is to find the bridges and discrepancies between the initial plan of an operational process and the actual outcome of those processes. This is the most crucial part that the auditors are supposed to do. When any discrepancy is identified and documented, the auditors include these reports and issues in the final reports, that are sent to t he companys leadership who would then be making decisions and decide which processes should be altered so that the operations of the company can be improved (Pizzini, Lin Ziegenfuss, 2014). What is fraud Although there are varying definitions of the term fraud the most general versions refer to the dishonest activities or ways that are used by people to make personal gains for oneself or a group of people or organisation, while making another person or group incur loss. The term generally encompasses activities such as theft, conspiracy, acts of corruption, extortion, money laundering and embezzlement. The effects of fraud on organisations can be devastating and last for a long period of time, even after the act of fraud has been done (AlzebanGwilliam, 2014). Apart from the apparent financial troubles it causes the company, it can also become the reason for organisations or companies to be shut down. Frauds can come in many forms, some of the most notable ones include, fraud regarding financial statement, misappropriation of assets, larceny and skimming of cash, intellectual property theft, fraud over healthcare services that are to be given to the employees, misusing the assets of t he company, deception of the customers and exploiting them for financial gains by taking advantage of their limited knowledge. Role of IA in an organisation Internal audit department play an important role in a firm as it key element in the accounting system, help to evaluate the works of all department. It can also be descript as a backbone of an organisation accounting where all the crucial business related record is involve. AccordinglyTampubolon (2005) Internal Audit works as extra sights and hearing ensuring policies implementation smoothly and as flawlessly as possible for management. Internal audit also work as enterprise risk management (ERM) by recognizing goal, potential factor element of risks and recline response to counter take the risk appropriately (Ritches Brindley, 2007; Sitkin Amy, 1992). Internal audit played as internal control system and numerical appraisal to ensure accounting system that are appropriate and reliable. At the same time, internal audit acted as preserver that established fund for the constant development and executions of system to prevent the invested fund is being exploited and minimize loss due to negligent (Al-Shammari, 2010). Conducting internal audits of an organisationon a regular basis helps to uncover a number of hidden facts and potential frauds. It also helps to assess a companys controls, the amount of waste it produces and any abusive conduct by the employees that the higher authority is not aware of (Newtonet al., 2015). The frequency of the audits depends upon the department of the company that is to be examined. Some specific departments that manufactures products in large scales require day to day audits to maintain quality of the products, while some other departments are audited annually (Boyle, DeZoortHermanson, 2015). While an external auditor concerns her or himself with the financial risks that are faced by the company, internal auditors take care of a huge array of risks, that encompass a lot of aspects and are directly related to the companys reputation and growth in the market. Internal audits are often the reliable source to find if the companys reputation is being hampered in any wa y; like if the employees are being treated in an unfair manner or safety violations are being documented (Yeeet al., 2017). One of the foremost roles of internal audit is to ensure the risk management processes are effective, efficient, secure and compliant with the laws and regulations, after assessing those risk management procedures of the companies. Internal audit also assesses and risk management culture of a company along with evaluating the same and reporting on its effectiveness; and to find out if the management policies are being implemented efficiently. IA identifies the key activities of the organisation and the relevant risk factors as well as assessing their significance in the operations of the organisation (Lenz,SarensD'Silva, 2014). Risk is often assessed while keeping in mind that market trends and business or economic conditions continuously evolve. Internal auditing techniques have changed from being reactive and control based to become more proactive and risk based in nature. This aspect of internal auditing enables the auditors to predict and anticipate future opportunities and concerns based on the current issues. Internal auditors also are skilled in strategic objectives of the organisation, which enables them to review the operations and report their findings to the higher authority.Every organisationmust adhere to the laws, regulations, ethical guidelines and principles of a country (LenzHahn, 2015). Effectiveness of IA to detect organisational fraud According to Abbott, (2000) IA has been found to reduction in the possibility of companies are facing fraudulent financial reporting by the audit committee. However, the size of the internal audit group will contribute the accuracy like larger firm will need larger group of experience auditor to minimize environmental risk (Goodstein, Gautam Boeker1994; Pearce Zahra, 1992; Pfeffer, 1987). Internal audit influence risk management of organisation potential factor element of risks and recline response to counter take the risk appropriately (Ritches Brindley, 2007; Sitkin Amy, 1992). The relevant experiences of the internal auditor play a part in the effectiveness audit performance as well as accuracy to identify the risks. Internal auditor with more year experiences will make faster and prompt response as compare to those who are newly graduates. With Management Support Internal audits effectiveness in performing its duty cant be alienated from cooperation and support by both the management and stakeholder, mentioned by Ebrahimpour and Lee, 1988; Tugiman (2005) whom had exemplify management support played none omitted role that ascertain the successful internal audit and their support result not just influence the quality of internal audit but also constructive and also pessimistic as well. Research done by Gramling, (1999) that proof with lack management support will result in auditor unable to functions efficiency hence will allow fraud, treacherous of accounting information and transaction. Chain reactions from high pressure apply from the management to diminish the independence of the internal audit department. Internal auditing is comprised of tools and other strategies that help to uncover the potential fraud threats to a company. Internal auditing also helps to identify discrepancies in the organisations operations and financial transactions, to clearly track if any fraudulent activities have been carried out (Parkeret al., 2017). Fraud detection methods need to be adaptive, flexible and has to be continuously evolving, in order to meet the changes of the risk environment. Even though preventive measures for fraud are apparent and easily defined, the detective controls to identify fraudulent activities are not always so easy or identifiable themselves. In most cases, organisations have to be reliant on the employees themselves to report suspicious activities that may stem from internal fraud (Ege2014). Employee feedback is helpful in the notion that many employees often want to share their own information regarding the organizational operations and activities, as well as reports and know ledge regarding illegal activities. There are many methods and ways to use the employees to detect fraud within the organisation. For example: Confirmation of code of conduct: When the employees sign a code of conduct in an organisation which they are obligated to follow and respect, it is their responsibility and duty to report any violations of operational activity and the organisation can ask them to do so (Chenet al., 2016). Whistleblower: A telephone hotline can be used by the organisation so that any employee can report suspicious activities to the higher authority while remaining anonymous. This can also an internet based portal or hotline as well. Exit interviews: Conducting exit interviews of employees who are leaving the company or have been terminated can give important insights and knowledge about fraud activities in an organisation.They can also give ideas and information regarding the environments and conditions that induce fraudulent activities (CostanPopa, 2017). Employee survey: Organisations can conduct regular employee surveys to solicit knowledge from the employees that would be giving ideas about fraud or unethical activities within the organisation. Apart from these methods, organsisations can also conduct surprise internal audits in the areas that are prone to fraud activities. Weakness of Internal Auditing Despite internal audit system being a process and mechanism that helps organisations in many ways, it too has some drawbacks and deficiencies and is not completely perfect in ensuring an organisations absolute transparent transactions and operations (Bhattacharjee,Maletta Moreno, 2015). These weaknesses must be addressed by the business owners if they wish to continue with their operations in the industry. Internal audits can be very broad in their application. This can create a weak internal audit control in the organisation (Everett Tremblay, 2014). Business owners should look into creating an internal audit system that would be addressing specific issuesrelated to the business operations because systems that cover too many functions do not produce maximum benefits for the company. Rather, these controlling systems should have only a few clearly defined policies for each department. By having specific policies for specific issues, the business managers and the employees are provided with the ability to focus upon proper application of the control systems and implementation of the policies. Internal safeguards are also often time consuming (Chambers Odar, 2015). In many cases, the managers and the employees are forced to think up of new and alternative approaches to problems that are faced in the business simply because the originally proposed plans are too time consuming and require s special attention that entails other functions to be delayed. In many cases it has been seen that internal audits fail to detect planned fraudulent activities within the company.In order to conceal inefficiencies and manipulate accounts, the management can play many tricks which are never disclosed and hence the audit accounts fail to show a proper fair view of the transactions of the company. If the information that is delivered from the management itself is false, then the internal audits have no chances of identifying these issues and fraud activities will lead to misleading ideas (Abbottet al., 2016). Background entries are also not absolutely clear to the internal auditors and generate vaguely defined clarifications to the accounts. In many cases internal audit reports and formats are not comprehensible simply because of its technicality. The inability to communicate with the employees, and often the managers as well, about the functions of the audit reports and how to interpret them can lead to serious problems as they would not be possessing adequate knowledge (KnechelSalterio, 2016). For small businesses, managers or owners often do not have any clearly defined policies about the key business processes. Ironically, this is one of the most unused control tools that can manage business operations with the minimal efforts. An effective procedure can help to align the business operations with the objectives of the organisation and thus helping to establish the required operating procedures. A clearly defined business plan and procedure is the key for a proper internal audit. However, in most cases, internal audits fail to correctly process the information of the organisation as the auditors do not have any clear idea about the companys operations or procedures (Hopkin, 2017). If these drawbacks of the internal audit control system can be tackled and overcome, there is a full possibility that businesses and organisations would be able to operate according to the goals of the company and also have a clearer and transparent functionality (Malaescu Sutton, 2014). Data and comparison for organisation with and without IA In recent years there has been significant discussions and debates regarding whether internal audit is in fact beneficial to organisations and if companies which use internal audit processes are more likely to detect incidents of fraudulent activities within the organisation. To determine if IA is indeed helpful to detect fraud, survey data of KPMG Fraud Survey from 2004 that used a unique self-reporting fraud measurement for the first time, which related to misappropriation of assets. The survey gave results that successfully showed that organisations that used internal audits were more likely to detect fraud than those which did not. Furthermore, companies that outsourced their internal audit functions were also less likely to detect any activities that may pertain to being fraudulent in nature (BadaraSaidin, 2013). This gave significant and logical explanation that internal audit actually does add value to the functionalities and operations of the company through better controlling and monitoring procedures within organisations. In 2004, KPMG conducted a huge survey taking data from 491 organisations and compared the data to understand whether internal audit is beneficial for organisations to detect fraud. The survey was based on the hypothesis that organisations with internal audit can detect fraud better than organisations without the same. Moreover, the survey also aimed to give definitive answers regarding whether orgnisations that outsource their internal audit control systems are less likely to detect fraudulent activities than those which conduct the audits from within the organisation. The participants of the survey were the organisations that responded to the fraud survey across Australia and New Zealand. Industries including government organisations had participated in the survey through mails. A median revenue of $180 million and a median employee capacity of 545 showed that these organisations were all economically significant (Coetzee Lubbe, 2014). The organisations were required to fill out a m ailed questionnaire regarding whether they have internal audit or not and the size of the process, as well as the bodies that were responsible for carrying out the audit. Among the organisations, 68 percent had internal audit; 48 percent of them using their own staff for the audit, 27 percent outsourced the process and 25 percent conducted the survey using both the surveys. Almost 44 percent of the respondents had experienced fraud. The survey used a chi-square test to understand the relatedness, or independence, between the organisations with or without internal audit function and the likelihood of the same to report fraud activities in the organisation. The chi-test came out with a value of 26.79 with p0.001. this shows a significant difference in the detection of fraud depending on the existence of internal audit. Internal audit helps organisations to self-report fraud. The size of the organisation is highly correlated to the chances of a fraud and reporting it. The survey clearly showed that organisations with internal audit is more likely to detect and report fraud than those which do not. It was also concluded that insourcing the audit is more effective than absolutely outsourcing the entire process (Christet al., 2015). The fact that this survey was conducted based on self-reported data ensures the gathered information is rich and also shows that the companies which did have an internal audit control process were more likely to participate in the survey, as they can detect the cases better. Analyses on fraud case studies Corporate Scams are one of the biggest organizational troubles, which not only harms the economy of the company but the country as well (Waisman, Ye Zhu, 2015). The cases of the frauds taking place in the organization are often due to the involvement of a number of top employees in the organization. The inability to detect such frauds is often attributed to the auditors, as they are the ones conducting the internal audits in the organization. one of the major issues of concern brought into question is the fact that how these frauds are covered up all these years and fail to show up unless there is whistleblower. The fraud of Toshiba amounting to 1.2 billion USD is greatly harmed the organization and brought it to the verge of bankruptcy but the issue worth contemplating is how it went undetected even after internal audits. The Toshiba fraud brings the auditing company Ernst Young ShinNihon in question of fraudulent activities. It is the Auditor of a number of companies involved in accounting scandals Japan most notably the Olympus scandal in 2011 ("Key questions in Toshiba scandal still unanswered", 2017). In case of the Toshiba scandal the motive of the executive was not of siphoning off profits from the organization but to hide losses to make the company look good in the eyes of the investors and the stake holders (Suzuki, 2017). The Undetected Fraud: One of the major questions posed by this fraud was the cover-up of the fraud. The reason of the cover-up and the process of the cover up of the fraud are a topic to be concerned. The major strategy of managing the organization among the Japanese is to give more importance to the will of the will of the executives than of the stakeholders. It was not that the people in the organization did not know of the fraud but the Japanese business organization run on as practice known as makoto (Engelberg, 2017). This gives an organization a military like structure and a work environment, which fields the view that the stakeholders should always know that everything is fine in the organization leading to top-down cover-up of the issues in the organization (Engelberg, 2017). The makoto code prohibits the employees from sharing the problems faced by the organization outside the organization (Mcfarlin Sweeny, 2008). The fraud of Olympus was also revealed when an outsider was appointed as the CEO. The organizational structure followed by the Japanese organizations is largely responsible for the cover up of the fraud. Why Internal Audit did not detect Toshiba Fraud The corporate Audit division of the organization conducted the Internal Audit of Toshiba. The Corporate Audit division of the company mainly provided the consultation service to the different organizations of the company. The Internal Audit wing of the organization is not differentiated from the management because of which the auditors too were involved in the hiding of the data of the losses being run by the organization. the internal auditors of the organization usually should not provide consultation services. The internal audit of a company can only be true to its motive if it is allowed to function without any influence, which is not the case with Toshiba (Bhattacharyya, 2017). The lack of independence while conducting internal audits is one of the major causes of the fraud not being detected. The makoto culture prevalent in the organization made the companys Internal Auditors to work in the favor of the organization and make favorable accounts (Kazuo, 2017). 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