The Purpose of Internal Controls

The Purpose of Internal Controls Internal controls are a relevant part of any business. In order for an organization to meet its obligations and be a success it is imperative that it implements controls in an attempt to safeguard its assets, its employee and its continual existence. This paper explains the reasons why internal controls needs to be implemented, present a framework which describes its components and identify entities which foresees that procedures are followed and maintained. Controlling What Happens Robins defend territories as pairs during the breeding season and as individuals during the winter. When dogs find bones, they bury it in a safe place and constantly make sure they are safe at all times. What these animal have in common is their desire to protect their assets and possessions. One of the most important acts a manager can do is to safeguard assets. The main purpose of internal controls is to help the organization to achieve its objectives and to make sure that the business operates as efficiently and as professionally as possible. In order to understand internal controls, it is imperative that one knows what they are, the definition of internal controls, the categories, the components of internal controls as well as the entities that foresee that internal control procedures are followed and maintained. According to â€Å"SEC Proposes Rules on Internal Controls, Ethics Codes and Financial Experts on Audit Committees,† the American Institute of Certified Public Accountants defines internal controls as â€Å"controls that pertain to the preparation of financial statements for external purposes that are fairly presented in conformity with generally accepted accounting principles as addressed by the Codification of Auditing Standards Section 319 or any superseding definition or other literature that is issued or adopted by the Public Company Accounting Oversight Board† ( Haynes and Boone, LLP, 2002). They play a vital role and cannot be omitted from a business. This is because they ensure that employees as well as employers are providing reasonable assertions. In other words, they check the employees and employers actions and thoughts in a way which are meant to promote and better the business by preventing them from doing things their own way, or from robbing the business . They are established by management and they must make sure it is effective. According to R. L. Hurt, the significance of controls cannot be stressed enough, â€Å"In the importance of internal controls managers, stockholders, employees, and other organizational stakeholders want a company to operate as effectively and efficiently as possible, to have financial statements that are reliable, and to make sure their assets are safe† (Hurt, 2008, p.53). They are basically a plan of organization within a business which co-ordinates with all the methods used in the business to safeguard its assets. It further promotes productivity and aids management to hold on to rules and policies of the organization. Internal controls can be classified into two; preventive and detective. The main purpose of preventive controls is to detect errors within or dampen the chances of fraud. According to â€Å"Internal Control Concept and Framework,† preventive control activities â€Å"aim to deter the instance of errors or fraud† (University Of Washington, 2009). This is the most effective control because it checks against fraud, scams and errors before they occur. It is important to note that before it can become effective, it will be necessary to have a strong risk detection system within the organization. Detective controls identify errors or fraudulent activities after they take place. In other words, â€Å"Detective control activities identify undesirable occurrences after the fact† (University Of Washington, 2009). This method can cause problems if the after effect was significant, such as Enron and WorldCom. In such occasions, the most common detective control is reconciliat ion. In an attempt to help businesses and organization improve their internal control systems, the Committee of Sponsoring Organizations of the Treadway Commissions, otherwise known as COSO was formed. COSO is a voluntary private-sector organization and was established in 1985 and consists of a select committee which includes the American Accounting Association, American Institute of Certified Public Accountants, Financial Executives International, Institute of Management Accountants and The Institute of Internal Auditors (The Committee of Sponsoring Organizations of the Treadway Commissions). The main purpose of COSO is to identify actions or activities which influence fraudulent practices in businesses and to identify way of minimizing their occurrences. According to the American Accounting Association, â€Å"COSOs Mission is to provide thought leadership on enterprise risk management, internal control and fraud deterrence designed to improve organizational performance and governance and to reduce the extent of fraud in organizations†(American Accounting Association, 2008, p. 3). In 1992, COSO established an internal control framework which consists of five components and are meant to be integrated within the management process to ensure success. These components consist of control environment, risk assessment, control activities, information and communication and finally monitoring. Control Environment deals with the controllers and leaders of the business or company. In other words, this component talks mainly with management. The whole purpose is to make managers aware that internal controls begin in top management and thus cannot be effective without them playing an integral role in it. According to Lightle, Castellano and Cutting in their article, â€Å"Assessing the Control Environment,† they state that, â€Å"Of the five, the control environment may be the most critical, as well as the most difficult to manage and evaluate effectively† (Lightle, Castellano, Cutting, 2007, p. 52). They further state that â€Å"An effective control environment supports and strengthens the other control elements whereas a weak control environment undermines the other elements, rendering them useless† (p. 51). This environment emphasizes that if controls are not taken seriously by management, employees will also not take it serious. This is the reason why control environment is the backbone of the rest of the controls and without it, implementing ethical values and integrity in employees will be difficult. Risk assessment deals with the processes used to identifying organizational risks and threats within an organization and finding cost effective controls to deal with them. According to AICPA, risk assessment is â€Å"the identification and analysis of relevant risks to achieve the objectives that form the basis to determine how risks should be managed† (American Institute of Certified Public Accountants, 2005). An effective way to make this work is to consider both internal and external aspect of the business before it can be successful to its highest capacity. According to Sarbanes-Oxley, an â€Å"effective risk assessment requires; definition of the objectives, determination of the compatibility of the objectives, identification of risks to achieving the objectives, determination of risks associated with change, judgment as to which risks are critical and determination of actions to mitigate risks starting with the critical ones† (Walz, 2008). The third internal control framework of COSO is control activities. This component deals with the actions or actual controls executed in response to the information acquired from an effective risk assessment. They are the actual policies and procedures such as authorizations and approvals which aid management in making sure that organizational objectives are achievable. Information and communication is another important part of business which cannot be overlooked. This is because the process and what information is passed on can cause a lot of problems within the organization. It is imperative that the information flows is as accurate in the organization as possible in a way that ensures the right message is sent to the right person with the right encoding and the receiver has no problem in deciphering it. Effective information and communication helps in minimizing control risks and is directed mainly to employees to be responsible and careful in how they deal with sending and receiving information. In summary, the information and communication component aims in improving or maintaining quality and efficiency in communication within the organization. Unfortunately, some businesses are too big to accommodate any significant control process. According to â€Å"Effective Internal Control Systems Are Key to Ensuring Compliance†, â€Å"Informatio n and communication are the identification, capture, and exchange of information in a form and time frame that enable people to carry out their responsibilities† (Gundling, 2003). Monitoring is the final component of the COSO framework. It deals mainly with the evaluation and assessment of the organizations system of controls. It basically looks as the operations of an organization over a period of time to evaluate whether their objectives are being accomplished. So in effect, it is imperative that management assesses their internal control system to make sure that they are acquiescent to the organizations standard of controlling risks. According to â€Å"COSO Document Covers Internal Control Monitoring†, â€Å"COSO Document Covers Internal Control Monitoring,† he states that effective monitoring occurs by â€Å"establishing a foundation for monitoring, designing and executing monitoring procedures that are prioritized based on risk and reporting the results of monitoring to the appropriate level† (McCollum, 2008). A good way to ensure monitoring is used in its most effective way is to ensure that there are people who are qualified or have gone through training in that field and can ensure that the process it taken the tight way. This is because if management does not fully comprehend its importance the whole process could fall apart. One important aspect of monitoring is that the process should be taken serious and that risks discovered during that period should be directed to the relevant staff for corrective measures. Because of the extreme impact of the scandals that Enron and WoldCom brought into the business field, there have been entities which have been placed into the business field to prevent these fraudulent activities from occurring, one of these is the Sarbanes Oxley Act of 2002. According to† Making compliance effective,† the act â€Å"was passed by Congress and signed into law by President Bush in large part because of the spectacular failures of Enron, WorldCom and other public companies† (Engle, 2009). Understanding the importance of internal controls can be difficult to comprehend. However the consequences of not adhering them are tougher to deal with. This can be seen by the utter chaos Enron and WorldCom have caused. Without controls goals and assets will be lost and operations will be terminated prematurely. Without internal controls, soon there will be no business. References Haynes and Boone, LLP, (2002). SEC Proposes Rules on Internal Controls, Ethics Codes and Financial Experts on Audit Committees. World Services Group, Retrieved from http://www.hg.org/articles/article_201.html Hurt, R. L. (2008). Accounting Information Systems: Basic Concepts Current Issues. New York: McGraw-Hill. University Of Washington, (2009, July 16). Internal Control Concept and Framework. Retrieved from http://www.washington.edu/admin/finacct/office/internalcontrol/frame.html The Committee of Sponsoring Organizations of the Treadway Commissions, Initials. (n.d.). About Us. Retrieved from http://www.coso.org/aboutus.htm American Accounting Association, (2008, April, 1). Mission and operating policies. Committee of Sponsoring Organizations, Retrieved 09/07/2009, from http://aaahq.org/newsarc/COSOChairPosition.pdf Lightle, S., Castellano, J., Cutting, B. (2007, December). Assessing the control environment. Internal Auditor, 64(6), 51-56. Retrieved 09/07/2009, from Business Source Complete database. http://search.ebscohost.com.ezproxy.liberty.edu:2048/login.aspx?direct=truedb=bthAN=28323854site=ehost-livescope=site American Institute of Certified Public Accountants (2005). Internal control: a tool for the audit committee. Retrieved 09/07/2009, from American Institute of Certified Public Accountants Web site: http://www.aicpa.org/audcommctr/toolkitsnpo/Internal_Control.htm Walz, John (2008, April 11). Retrieved 09/07/2009, from Table Comparing COSO and ISO 9001 Web site: http://www4.asq.org/blogs/sarbanes-oxley/2008/04/table_comparing_coso_and_iso_9.html Gundling, Richard L. (2003, October). Effective internal control systems are key to ensuring compliance. Journal of Health Care Compliance, 2, Retrieved 09/07/2009, from http://search.ebscohost.com/login.aspx?direct=truedb=bthAN=11291132site=bsi-live McCollum, T (2008, August). COSO Document Covers Internal Control Monitoring. Internal Auditor, [65(4)], [13-14, 2]. Engle, Paul. (2009). Making compliance effective. Industrial Engineer: IE, 41(8), Retrieved from http://search.ebscohost.com.ezproxy.liberty.edu:2048/login.aspx?direct=truedb=a9hAN=43346883site=ehost-livescope=site

My Philosophy of Education :: Educating Education Essays

My Philosophy of Education Education today has changed drastically from schools in the past. One example is computers. Everyone is using computers in everyday life now, and it seems like teachers have to compete with that. Kids can learn so much off the Internet that they are becoming smarter. Our kindergarten classes that we took look like the preschools of the present. The children today have to go to preschool to be well prepared for kindergarten. Kids are even more knowledgeable than we are when it comes to computers. Like many other educators, I would like to make a difference by giving my students a chance to express their talents and maybe I will learn something from them at the same time. My teaching methods will relate to more up to date techniques. I would like to do something different, take a little of each philosopher’s beliefs, and credit my own educational philosophies. I agree with Socrates’ belief that students should use good judgement in all their actions. I know elementary students are not going to be aware of good judgement entirely, but they should be taught through environment and experiences like Foucault. Foucault believes everything is determined by experience in what kind of life you will have and I do agree that experiences shape people into what they become later in life. The school system, teachers, and their fellow classmates are also part of student’s environment. The child has this opportunity to learn about their society, but it is up to the child to use their judgments in a positive way. I agree with Sophists description of students. I believe that everyone has the ability to learn. However, through my experience, I have learned that some students learn differently than others. I know that learning comes harder for some, but each individual has the capability to learn depending on how badly that individual wants an education. At the same time, I believe the child has interest in learning and that is what should be taught, like Rousseau said. I know that sometimes it is not easy; however, as a teacher I want my students to desire to learn. I believe getting students involved is important. Knowledge varies at different levels of education.

Bill Clinton’s Doctrine of Enlargement of Foreign Policies

Bill Clinton’s Doctrine of Enlargement of Foreign Policies Tommy Wong American History Mr. McCarthy May 2, 2011 During his inauguration from 1993 to 2001, United States President William Jefferson Clinton, also known as Bill Clinton, promoted democracy and improved foreign relationships by using non-aggressive policies. These policies were based on Clinton’s belief and principle, which was also known as the Doctrine of Enlargement. The Doctrine of Enlargement asked for a free competition in global trade and promoting democracy with minimum intervention in foreign political affairs while America to be remaining as the global leader.Clinton had planned and created this doctrine of enlargement before he inaugurated as the President of United States. His education at the Georgetown School of Foreign Service also marked his specialty in dealing with foreign affairs. In a speech he made before the congress on February 17, 1993, only a month since his inauguration, Clinton gav e his view on global economy: Standing as we are on the edge of a new century, we know that economic growth depends as never before on opening up new markets overseas and expanding the volume of world trade.And so, we will insist on fair trade rules in international markets as a part of a national economic strategy to expand trade, including the successful completion of the latest round of world trade talks and the successful completion of a North American Free Trade Agreement with appropriate safeguards for our workers and for the environment. In his speech, Clinton implied that a free global economy is the key to American’s economical growth. During his presidency, Clinton will follow his doctrine and reform the American financial system and foreign relationships.When he first became President in 1993, Bill Clinton had made decisions in foreign affairs that damaged his reputation, although he did not cause the problem in the first place. One of which was the humanitarian mi ssion in Somalia sent by the previous President George W. Bush a few weeks before Clinton’s inauguration. Since the American troops showed little effect on solving the situation in Somalia, Clinton withdrew the entire force next year, which the embarrassment led to the resignation of the Secretary of Defense Les Aspin and damaged Clinton’s reputation.Yet Clinton had only withdrew the troops in order to decrease deficiency and unnecessary deficit. His action is also based on his beliefs of minimizing intervention in foreign affairs. Despite of some missteps in issues in Somalia early on in his presidency, Clinton did bring some exceptional accomplishments in foreign affairs. In 1994, he successfully persuaded Russia to withdraw its troops from Baltic Republic of Estonia and Latvia. In dealing with Russia, Clinton help created the North Atlantic Treaty Organization including Poland, Hungary and the Czech Republic.It restricted the number of troops and nuclear weapons all owed into the Russian regions. Together with the Nunn-Lugar Act, which reduced Russia’s nuclear weapons, Clinton helped unbuilt the tension developing between Europe’s greater powers, thus decreasing the possibility of a devastating world war of nuclear weapons in the near future. Clinton’s Doctrine of Enlargement also planed to keep peace in the world by international alliances and intervene foreign affairs only if necessary. An organization that represents such qualities is the United Nations.In his remarks to the U. N. general assembly in the White House on October 22, 1995, Clinton gave a speech of his thoughts about the United Nations: The U. N. helps the peacemakers, the care providers, the defenders of freedom and human rights, the architects of economic prosperity, and the protectors of our planet to spread the risk, share the burden and increase the impact of our common efforts . . . the United Nations has not ended war, but it has made it less likely, and helped many nations to turn from war to peace.The United Nations has not stopped human suffering, but it has healed the wounds and lengthened the lives of millions of human beings. The United Nations has not banished repression or poverty from the Earth, but it has advanced the cause of freedom and prosperity on every continent. The United Nations has not been all that we wished it would be, but it has been a force for good and a bulwark against evil. From his speech Clinton explained the importance of the United Nations is and what effects it has brought and can bring to the world.Clinton actively participated in the United Nations during his presidency as a fulfillment of his doctrine. He believed that reforming the United Nations is an efficient way to make the world a better and safer place. William Clinton, as a part of his Doctrine of Enlargement, encouraged free global trade, which America has always not been able to do. He promoted several plans to allow free trade with other countries. One of which was the North American Free Trade Agreement (NAFTA) in December 1993, which removed the trading barriers with Mexico and Canada.The NAFTA was an extended version of the Canada-United States Free Trade Agreement, and the purpose was to foster trade between the three countries by lowering the tariffs, and thus creating American jobs over the borders. While the agreement sounded beneficial to the American economy, some argued that it would lead to moving American jobs to Mexico, where the wages and working conditions were lower than that of United States. Some also argued that the lack of antipollution laws in Mexico would also damage the environment.President Clinton made his remarks to such arguments in the White House: So when people say that this trade agreement is just about how to move jobs to Mexico so nobody can make a living, how do they explain the fact that Mexicans keep buying more products made in America every year? Go out and tell the Americ an people that. Mexican citizens with lower incomes spend more money — real dollars, not percentage of their income — more money on American products than Germans, Japanese, and Canadians. That is a fact. And there will be more if they have more money to spend. That is what expanding trade is all about.His response to the anti free-trade argument explained how the NAFTA would bring more financial benefit to the American economy, and losing some jobs is inevitable. The trading deficit of United States with Mexico has decreased from 5. 7 billion dollars in 1987 to 5. 4 billion surplus in 1993 after efforts lowering the tariff by the President Salinas of Mexico, even though they had lower wages than many other nations. Mexico was also the largest consumer of US products per capita. Clinton also believed that the first five years of NAFTA would create a millions jobs by looking at previous trends.The side agreement of the NAFTA would also sanction countries that did not en force the environmental laws. The establishment of NAFTA was America’s attempt to prosper from the global economy by lowering tariffs, thus creating jobs. While the NAFTA promoted trading with Mexico and Canada, the Asia-Pacific Economic Cooperation (APEC) focused on promoting trade with Asia-Pacific countries. President Clinton was also actively involved in the cooperation. Currently the Member Economies consisted of United States, Australia, China, Canada, Japan, Russia, and other countries to a total of twenty-one countries.The three pillars of the APEC were trade liberty, business facilitation, and economic cooperation, which were the also the goals of the Doctrine of Enlargement. Clinton started the trend of annual APEC Economic Leaders’ Meetings, which increased the significance of the APEC. The meetings generated ideas to reduce trading barrier among the country members. The APEC had reduced the average trade barrier from 16. 9% at the beginning of establishment to only 5. 5% in 2004. Clinton’s contribution to APEC helped promoted global trade, which was a part of his doctrine.Clinton’s administration also changed the relationship between America and China. American government has been reluctant to trade freely with China because of its human right violations and its influence on local industries. In 1999, however, Clinton signed an agreement with China to lower trade barriers. Although both democrats and republicans hesitated to support free trade with China, the congress voted in 2000 to share permanent normal trading with China and support China’s World Trade Organization membership. This soon became beneficial to the America’s economy as it opened a billion people market.Aside from promoting global trade, Bill Clinton also improved foreign relations by offering financial aid. During his presidency, Clinton organized several loans to help out countries in trouble. In the January of 1995, he organized a 50 bil lion loan to the Mexican government to overcome a financial crisis, which the price Mexican currency peso drops significantly. The Mexican government repaid all the money in 1995, three years before the proposed schedule. The International Monetary Fund together with the World Bank and Japan organized a 17. 1 billion dollar loan despite the unpopularity.In 1997 to 1998 Clinton helped also a currency crisis in Thailand, South Korea, and several other Asian countries by giving more power to the International Monetary Fund, assisting developing economies to build regulations, and asking private sectors to assist the situation. Clinton helped other countries that were financially struggling by organizing loans, thus improving the global economy and relations. Clinton’s administration proved to be a success in globalization by promoting free trade, reducing mass destructive weapons, and offering assistance to countries in financial crisis.These achievements were based on the belie fs of Clinton’s Doctrine of Enlargement. Bill Clinton was the first democratic president for over thirty years to be reelected for the second term of office. Footnotes Clinton, William Jefferson. â€Å"Address Before a Joint Session of Congress. †   Ã‚  Ã‚  Ã‚  Ã‚  Speech, U. S. Congress, February 17, 1993 2 William Jefferson Clinton â€Å"Remarks by the President to the U. N. General Assembly † (speech, United Nations, General Assembly Hall United Nations Headquarters, October 22, 1995). William Jefferson Clinton â€Å"Remarks by the President Clinton, President Bush, President Carter, and Vice President Gore in signing of NAFTA Side Agreements† (speech, United States, White House, September 14, 1993). Bibliography 1. â€Å"REMARKS BY THE PRESIDENT TO THE U. N. GENERAL ASSEMBLY . †   Ã‚  Ã‚  Ã‚  Ã‚  Speech, United Nations, General Assembly Hall United Nations Headquarters, October 22, 1995. 2. Issues and Controversies. â€Å"Key Events in Cli nton's First Term, 1993-96   Ã‚  Ã‚  Ã‚  Ã‚  (sidebar). † Issues and Controversies. Last modified February 2, 2001. http://www. 2facts. com/icof_story. aspx? PIN=ib600110&term=clinton. 3.Issues and Controversies on File. â€Å"The Clinton Presidency. † Issues and   Ã‚  Ã‚  Ã‚  Ã‚  Controversies. Last modified February 2, 2001. http://www. 2facts. com/   Ã‚  Ã‚  Ã‚  Ã‚  icof_story. aspx? PIN=i0600100&term=clinton. 4. Melanson, Richard A. â€Å"Post-cold War Policy. † Encyclopedia of American Foreign   Ã‚  Ã‚  Ã‚  Ã‚  Policy. Last modified 2002. http://ic. galegroup. com/ic/uhic/ReferenceDetailsPage/ReferenceDetailsWindow? displayGroupName=Reference&prodId=UHIC&action=e&windowstate=normal&catId=&documentId=GALE|CX3402300118&mode=view. 5. NEUMANN, CARYN. â€Å"Clinton Administration (1993–2001), United States National Security Policy. In Encyclopedia of Espionage, Intelligence and Security, edited by Brenda Wilmoth Lerner and Lee Lerner. Vol. 1. Detr oit: Gale, 2004, 3 Mar. 2011. http://ic. galegroup. com/ic/uhic/ReferenceDetailsPage/ReferenceDetailsWindow? displayGroupName=Reference;prodId=UHIC;action=e;windowstate=normal;catId=;documentId=GALE%7CCX3403300152;mode=view;userGroupName=s0965;jsid =3436a7b1e80c61f11c08c92784b65d74. 6. University of Virginia. â€Å"Bill Clinton: Foreign Affairs. † Miller Center Public Affairs. http://millercenter. org/president/clinton/essays/biography/5. 7. CNN Politics. â€Å"Clinton to sign China trade bill Tuesday. CNN. http://articles. cnn. com/2000-10-10/politics/clinton. pntr_1_wto-membership-china-global-trade-regime? _s=PM:ALLPOLITICS 8. Deng, Yong. â€Å"Promoting Asia-Pacific Economic Cooperation, Perspectives from East Asia†. Gale U. S. History In Context. http://ic. galegroup. com/ic/uhic/AcademicJournalsDetailsPage/AcademicJournalsDetailsWindow? displayGroupName=Journals;disableHighlighting=false;prodId=UHIC;action=e;windowstate=normal;catId=;documentId=GALE|A21135725;mo de=view ——————————————– [ 1 ]. Clinton, William Jefferson. â€Å"Address Before a Joint Session of

The Girl with the Dragon Tattoo by Stieg Larsson - 773 Words

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