Video Games Are Not a Bad Influence on Children Free Essays

Greater part of individuals believe that computer games are a terrible impact on kids and adolescents. Youngsters need to recognize what is directly from worng and the individuals that can encourage them is their folks. Kids need to acknowledge reality from fiction. We will compose a custom paper test on Computer games Are Not a Bad Influence on Children or on the other hand any comparable subject just for you Request Now Teacher can likewise assist the kids with the truth. I accept that recordings games don't impact kids. Guardians need to show their youngsters that computer games are just games and what are done in the games are things that should not be possible in reality. Computer games have more savagery now than expected, yet the guardians should show their youngsters that brutality isn't the best approach to unravel anything. Larger part of the youthful guardians acknowledge the viciousness computer games since they themselves grew up with those games and they need their youngsters to go up with them also. The old ages didn’t grow up with computer games and the new age is. The factuly and staff of the school can likewise forestall savagery, on the grounds that the same amount of as kids are with their folks they are with the factuly and staff at the school. At the point when a kid does or even causes a motion its to up to the factuly or staff to end it. On the off chance that the factuly or staff doesn't end the terrible motion then the youngster is going to think its alright and he is going to continue doing it. The most effective method to refer to Video Games Are Not a Bad Influence on Children, Papers

-persuasive speech-donate to my favorite charity Essay

- convincing discourse give to my preferred cause - Essay Example Projects set up by ASRC here in the Connecticut help medically introverted youngsters in adapting to their condition. It likewise helps relatives, and those near the kids to learn and adjust better approaches for managing chemical imbalance and helping the influenced youngster (Kucharczyk et al., 2015). As indicated by ASRC, some of projects incorporate fundamental training about mental imbalance, workshops for families and experts, direct administrations, interview, small awards, acknowledgment programs, a scope of care groups, social exercises, entertainment and authoritative support. Chemical imbalance cases are getting across the board in the contemporary society, and a few people feel its belongings. The principal explanation behind encouraging you to give to this commendable endeavor is on the grounds that we are one network. We join as one; thus, it basic that we tackle it together. Second, this issue influences every one of us. Such a drive would construct network attachment and assist us with becoming more acquainted with and see each other better. Measurements suggests that one of every eighty-eight youngsters have this condition. Numerous families can't stand to furnish their medically introverted kid with the vital consideration and consideration, yet with your info, this will be conceivable. Third, you ought to give to the foundation on the grounds that ASRC looks for not exclusively to sharpen the network about mental imbalance, yet in addition give strong answers for this condition. We accept that your help to this foundation will empower it in unders tanding its objective and at last effect the network decidedly. Kas, M., Modi, M., Saxe, M., and Smith, D. (2014). Propelling the disclosure of meds for mental imbalance range issue utilizing new innovations to uncover social mind hardware in rodents. Psychopharmacology, 231(6), 1147â€1165. http://doi.org/10.1007/s00213-014-3464-y Kucharczyk, S., Reutebuch, C. K., Carter, E. W., Hedges, S., El Zein, F., Fan, H., and Gustafson, J. R. (2015). Tending to the necessities of young people with mental imbalance range issue: contemplations and complexities for secondary school

Detectors Within The Electromagnetic Spectrum Example

Detectors Within The Electromagnetic Spectrum Example Detectors Within The Electromagnetic Spectrum â€" Essay Example > OUTLINEIntroductionCharacteristic of Infrared RadiationEmission of Infrared LightAdvantages of Infrared DetectorsDisadvantages of Infrared DetectorsApplication of Infrared Radiation in Security DetectorsMicrowave detectorsMicrowave RadiationOperations of A microwave detectorDisadvantages of using a microwave detectorPhoto-electric beam detectorsCharacteristics of visible lightAdvantages of Photo beam detectorsConclusion    INTRODUCTION                       Security systems consist of electronic alarms designed to alert individuals and part of thee authority about oncoming source of danger. Inside the security systems, are sensors linked to a control console through wire connections. There could also be linked through electromagnetic wave signals that are associated together to a response gadget. Most security detectors function as motion detectors placed on windows and doors to signify the presence of an oncoming person or object. Some devices are used for fire detection as well as for intrusion (Purpua, 2002). Each security detector has a different user interface, ranging from just simple noise producers to more intricate and complex devices that integrate both software and hardware with a console for monitoring purposes. These days there are a number of other security devices that utilize different techniques in detecting intruders. While others employ light, others like the ultrasound detectors use sound in order to fend off intruders (Philips, 2002).                                         The most widely used security detectors in the field of risk aversion employ passive infrared and microwave detectors that utilize measurements taken from the intensity of radiation received from items that could be in its field of view (Purpua, 2002). These sensors are used in the manufacture and assembling of motion detectors. Successful detection is achieved when a source such as human beings bypasses another source such as a door or window. Since the two object s will emit different intensities of electromagnetic radiations, the sensors are able to detect this and relay this information to the control boards as intrusion (Reid, 2005). We are first going to discuss about security devices that use infrared radiation as its intrusion technique. Characteristic of Infrared Radiation                       Infrared radiation which is sometimes shortened to IR, is part of the larger broader electromagnetic spectrum that includes, radio waves, visible light, microwaves among others (Barnard, 2001). IR radiation exhibits wavelengths of 0.7-300 micrometers and also displays a frequency range of between 1-430 Terahertz. This wavelength is of a greater wavelength than that of visible light. The infrared radiation is further divided into 3 categories based on the length of the wavelengths: Near Infrared: This form of radiation closely resembles visible light in characteristics, with wavelength of approximately between 0.7-1.3 microns. The second categ ory is Mid Infrared whose wavelength is between 1.3-3 microns. It is important to note that these two categories of infrared radiation are widely used in a number of electronic devices. The third and last category that constitutes Infrared radiation is the thermal infrared, which takes up a big part of the infrared radiation spectrum (Barnard, 2001). It displays wavelength characteristics of 3-30 microns. Another important point to note is that when the first two categories are reflected by objects or items, thermal infrared is rather emitted from objects as a result of actions taking place on the atomic stage (Barnard, 2001).

Reoccurring Themes in the Work of Langston Hughes Essay

Langston Hughes is an extremely successful and well known black writer who emerged from the Harlem Renaissance (â€Å"Langston Hughes† 792). He is recognized for his poetry and like many other writers from the Harlem Renaissance, lived most of his life outside of Harlem (â€Å"Langston Hughes† 792). His personal experiences and opinions inspire his writing intricately. Unlike other writers of his time, Hughes expresses his discontent with black oppression and focuses on the hardships of his people. Hughes’ heartfelt concern for his people’s struggle evokes the reader’s emotion. His appreciation for black music and culture is evident in his work as well. Langston Hughes is a complex poet whose profound works provide insight into all aspects of black†¦show more content†¦He explains, â€Å"I was only an American Negro—who had loved the surface of Africa—but I was not Africa. I was Chicago and Kansas City and Broadway and Harlem . I was not what she wanted me to be† (Hughes as quoted in Cobb 44). Hughes wants to make sure people are aware that the life and culture of African Americans differ drastically from the romantic view of the Negro in Africa. In his poem â€Å"Mother to Son,† Hughes provides the story of struggle, poverty overcame by hard work, and hope for a more dignified life for the entire African American people (Niemi 1). Hughes recognizes that despite being oppressed, the black community is strong enough to empower itself with determination to succeed. When discussing working-class life, Hughes consistently â€Å"asserts blacks as fully complex, fully human, and equals in the American democratic experiment† and does not play into the thought that blacks should be kept down (Sanders 107). Langston Hughes’ â€Å"concern for the lives and oppression of poor and working-class blacks† is apparent in most of his work (Sanders 107). Through his writing he makes the p opulation aware of the deep-set oppression put upon the black community. Langston Hughes’ dedication to depicting the bona fide aspects of black life leads him to discuss struggle. One of the most omnipresent themes in black life, at the time of Hughes, is the constant struggle they face everyShow MoreRelatedLangston Hughes : The American Dream And Southern Migration With The Reality Of Prejudice2931 Words   |  12 Pages11/4/14 Langston Hughes Themes, Styles, and Techniques Langston Hughes has solidified his place as one of the greatest writers in American Literature to this day. This achievement is due to his thought provoking use of certain styles and techniques to portray his main themes and ideas. Many of Langston Hughes’ themes originated from his personal feelings and experiences. Hughes thus centers his themes around the ups and downs of African Americans living in America during his time. Langston HughesRead MoreAnalysis Of The Poem Dream By Langston Hughes1909 Words   |  8 PagesThe poem Dream by Langston Hughes is about following your dreams, because we never know what our near future can become if we do not attempt to accomplish our visions in life. One way to define the word dreams is to refer to them as a reflection of our possibilities that we desire to think about and aspire to achieve. To add on, not only can dreams get us through hard times, but they are a reminder to ourselves to keep going, plus they provide you with a purpose in life. Hughes states, Hold fast

Lessons Learned From the Epic of Gilgamesh Essay - 1448 Words

The Epic of Gilgamesh, a Mesopotamian epic poem with no known author, is the story of the brute King of Uruk, Gilgamesh, who was two-thirds divine and one-third human, which teaches readers the unstoppable force of death, the wrath of the gods, and also the power of friendship, which are illustrated to readers through the characters journeys, and those encountered along the way. The poem, which is divided into twelve tablets, starts off with Gilgamesh being a vicious tyrant, one who â€Å"would leave no son to his father†¦ no girl to her mother†(Gilgamesh 101), and as for newly married couples â€Å"was to join with the girl that night†(Gilgamesh 109) transitions to by the end of the story an entirely new man. One of the main†¦show more content†¦Gilgamesh then goes on a fifty-five line long rant, just absolutely trashing Ishtar for her advances. Ishtar then runs to her father, who just so happens to be Anu, to request the Bull of Heaven to kill Gilgamesh. At first, Anu says that she provoked the king to say such things, but when Ishtar says she will raise the dead, the god agrees to her request. Yet again, Anu must show his wrath. The Bull of Heaven is released onto Uruk, but together, Gilgamesh and Enkidu are able to defeat it and save the city. Enkidu throws part of the bull’s body at Ishtar, and Gilgamesh hangs its massive horns in his bedroom, which of course only further angered Ishtar. After a night of celebration, Enkidu has a dream in which the gods say that he must die. Another example of the wrath of the gods, Enkidu falls ill and dies after twelve days. Hoping to discover how he himself can avoid the fate of his comrade, Gilgamesh goes on a journey to find Utna pishtim, a man who survived a great flood and was granted eternal life by the gods. When Gilgamesh finds him, Utnapishtim tells him the story of the flood he experienced, which was sent from the gods for no other reason than they were angry. In The Epic of Gilgamesh, the wrath of the gods is provoked for many reasons, whether it is to teach a lesson, or the gods are simply angry. Either way, the wrath of the gods is present in this poem. Another theme that is also present in The Epic of Gilgamesh is theShow MoreRelatedThe Epic Of Gilgamesh : Gilgamesh1013 Words   |  5 Pages Gilgamesh in 2015 Even though the epic Gilgamesh is thousands of years old, it is still read today. Why would the era of technology read an epic this old? This is because the themes in Gilgamesh are still relevant. In addition, the themes are experiences that Gilgamesh went through in his life period, and serve as lessons for the current readers. Gilgamesh’s themes include journey, legacy, love, and death. These themes make Gilgamesh a vital reading for the 21st century citizens because peopleRead MoreThe Epic Of Gilgamesh And The Odyssey1636 Words   |  7 PagesThe Epic of Gilgamesh and the Odysseus both are poems that have since early times been viewed as stories that teach the reader valuable life lessons, almost like a self-help book in today’s society. They both teach a lot of the same general lessons but there are some key similarities and differences throughout both works. Such as perseverance, and the inevitability of death are both lessons that are taught in each poem but the y are presented to the reader through different interpretations. In theRead MoreSundiata Essay971 Words   |  4 Pages Epics Sundiata was written in Africa. Gilgamesh was the oldest one written. Other works include the Iliad and the Odyssey, which were written by the blind prophet Homer. What do all these works of literature have in common with each other? The similarity that all these works of literature have is that they are all epics. What does this mean? What is an epic? The definition of an epic is that an epic is a long, narrative poem with a hero that goes on a quest. What is the hero? Well, the characteristicsRead Moreâ€Å"by the Waters of Babylon† vs Epic of Gilgamesh. Essay632 Words   |  3 Pagesâ€Å"By the waters of Babylon† Vs Epic of Gilgamesh. A lot of stories concerning religions and cultures have lot of similarities and differences, despite the fact that they are not from the same era of time. Humans used these stories and writings to express their culture and religious views. â€Å"By the Waters of Babylon† is very similar to the writings of the Mesopotamian writings in The Epic of Gilgamesh more specificlay â€Å"The story of the flood† and â€Å"The Return†. These similarities include manyRead MoreEpic of Gilgamesh Essay915 Words   |  4 PagesThe Epic of Gilgamesh is one of earliest known pieces of literature. Through years of storytelling and translation, The Epic of Gilgamesh became a timeless classic. This story is believed to have originated from Sumerian poems and legends about the king of Uruk, Gilgamesh. Throughout the epic, many themes arose about women, love, and journeys and the one I would like to discuss is the theme of death. Also, I will discuss if Gilgamesh accepts moral ity at the end of the story and the development ofRead MoreThe Epic Of Gilgamesh : King Of Uruk1332 Words   |  6 PagesIn the verse narrative The Epic of Gilgamesh the principal character Gilgamesh, King of Uruk, is described as an entity that is two-thirds god and one-third man. Gilgamesh is a hero/protagonist who exhibits many more human features than divine features. This makes him a flawed hero because all humans are flawed. He is even described in human terms. â€Å"A perfect physical specimen, gifted athlete and sex machine† [Davis p.154]. His primary flaws are pride and arrogance with his pursuit for immortalityRead MoreAnalysis Of The Epic Of Gilgamesh 1596 Words   |  7 PagesChristina Moore July 23, 2015 In the verse narrative The Epic of Gilgamesh the principal character Gilgamesh, King of Uruk, is described as a being that is two-thirds god and one-third man. Gilgamesh is a hero/protagonist who exhibits many more human features than divine features. This makes him a flawed hero because all humans are flawed. The Epic of Gilgamesh is the same type of story that is seen in the Old Testament. The story itself was found on stone tablets, written in the same time periodRead MoreElements Of The Epic Of Gilgamesh918 Words   |  4 PagesThe epic hero has been part of world literature since time immemorial. Epic tales have contained within them, various elements that have helped define the genre. These tropes have existed at least since the writing of the ancient Mesopotamian text, The Epic of Gigamesh. These vital characteristics transcend region, as they have been employed in the literature of disparate parts of the world. These elements can be seen the Old English tale of Beowulf, a s well as in the ancient Indian epic The RamayanaRead MoreGilgamesh And The Epic Of Gilgamesh988 Words   |  4 PagesThe maturation of Gilgamesh and his desire to acquire wisdom throughout his journey is quite apparent. By overcoming difficulties such as upholding Uruk, becoming friends with Enkidu, and various other scenarios, Gilgamesh proves that he did in fact grow up throughout the epic. As the epic starts, Gilgamesh is portrayed as a self-centered, self-admiring leader who believes that he is the only individual that can lead the city of Uruk. Gilgamesh believes that he is a god-like figure and often refersRead MoreReview Of The Epic Of Gilgamesh 1301 Words   |  6 Pagesthe protagonist s separation from his or her daily life. The next stage is the , threshold stage. After threshold is initiation or loss and the final stages are, the ultimate boon and return. Within every quest, there is also some lesson to be learned by the protagonist. The Epic of Gilgamesh, a story written thousands of years ago by the ancient Sumerians, follows the same archetypes as any modern day quest story. Gilgamesh begins his quest when he is separated from his normal life in Uruk and meets

Supervisors Human Resource Management and Performance Appraisals Free Essays

Introduction Performance appraisals benefit the company in a variety of ways. On the flip side, they can also create difficulties if they aren’t completed correctly. Many problems within the company can arise when supervisors haven’t been properly trained on appraisals. We will write a custom essay sample on Supervisors: Human Resource Management and Performance Appraisals or any similar topic only for you Order Now On a bigger note, companies can also be placed in legal trouble if appraisals are done incorrectly. To avoid these issues, the Human Resource Department needs implement training to the supervisors who conduct performance appraisals. Problems Employee Development Using performance appraisals for developmental purposes is one of the greatest uses of them. Employees need to be aware of their strengths and weaknesses in order to produce the best results for the company. Improvements in performance will only occur if the manager has proactive discussions and shows the employee how to make improvements. In this case, Hubert isn’t helping Harriet by fibbing on her performance appraisal. She will continue to â€Å"slip† on her duties because she might not be aware that she is doing it. Reviewing a negative performance appraisal can be a very difficult task, but needs to be done to help the employees develop within the organization. Rating employees the same on the appraisals will not benefit the company at all. Not only is he hindering Harriet’s development, but it probably doesn’t keep Neil motivated. If his performance is outstanding, his rating needs to reflect that. Hubert should be able to tell him how valued he is to the company and how much his performance is appreciated. Retaining good performers is easier when these positive performance aspects are communicated to them. When done correctly, appraisals help to increase employee development and keep valuable employees motivated. Administration Use Performance appraisals are also used for administration use, an example being what the case represented. The way Hubert is conducting appraisals will not help managers when it is time to determine pay increases, decisions need to be made about promotions, transfers, and demotions, or if disciplinary actions lead to termination (Mathis Jackson, 2011). Now that it is time to make demotions, the appraisals need to help with decisions. These appraisals are not accurate due to Hubert lack of correctly evaluating both supervisors (Mathis Jackson, 2011, Case: Supervisors). Since there is no documented differences between the two supervisors, the appraisals are useless for administration use. â€Å"An appraiser should be required to provide justifications for the ratings in addition to appropriate documentation and information† (Smith, 2012). The company is going to have to let the better performing supervisor go in order to avoid legal issues. This could create some negative impacts for the company because the appraisal process wasn’t being implemented correctly. Legal Issues Disparate Impact or Treatment Discrimination can either be intentional or unintentional; either way it is illegal. Performance appraisal need to show an absences of disparate impact and treatment (Mathis Jackson, 2011). Using the scenario from the case, Harriet could file a lawsuit for discrimination is she were to get demoted or laid off during the reduction in force. Since there is no documented differences in their performance, Neil should be let go due to the seniority Harriet has over him. There could be grounds for a lawsuit if Hubert decides to demote or laid off Harriet. She could claim that they fired her because of her gender, and there would be no way for the company to prove that she was the poorer performer. There have been similar cases like this. â€Å"Adverse impact statistics have also been used successfully in â€Å"Disparate Treatment† cases to support an individual’s claim of race or gender discrimination† (Ducham, 2013). The importance of training manager correctly and evaluating the appraisal systems comes to light in this case. Supervisor Training It is important for companies to properly train their supervisor avoid legal issues with performance appraisals. These appraisals are very beneficial to the company and training of them should be stressed by the Human Resource Department. From the situation that occurred in this case, it seems as if Hubert hasn’t had any training on performance appraisals. To avoid situations like this from happening in the future, Hubert and all supervisors/department heads need to be trained on how to do these appraisals correctly. Mathis and Jackson (2011) pointed out some key topics that Human Resources should focus on when conducting training on appraisals. For this company, training how to communicate positive and negative feedback, when and how to discuss training and developmental goals, and how to avoid the common rating errors should be addressed (p. 347). Conclusion Hubert has created a problem for this company, but has showed the importance of proper training on appraisals. The company needs to evaluate their training procedure and make the appropriate changes. With a good training program in place for supervisors, the company will be able to avoid future problems with appraisals. How to cite Supervisors: Human Resource Management and Performance Appraisals, Essays

The Internal Auditors Role in Mis Developments free essay sample

Internal Auditors Role The Internal Auditors Role in MIS Developments By: Larry E. Rittenberg Charles R. Purdy The MIS manager in many organizations is encountering a new group concerned with the data processing function — the internal EDP auditor. These auditors often have a broad role ranging from evaluating data processing controls to reviewing data security and new system developments. However, in many organizations, the auditors role is not clear. This article integrates the results of our own survey with a review of recent literature in an attempt to explain more precisely the potential internal audit roles in the systems development process. After describing the sample, we review the rationale for audit involvement and the constraints upon such involvement as perceived by the internal auditor. This is followed by a report of our study of design phase auditing activities in 39 large organizations. The boundaries and role of the audit function are simultaneously reviewed in light of these activities. Finally, the, potential contribution to the MIS manager is noted, and recommendations are offered to the MIS manager interested in promoting a constructive working relationship with Internal auditors. Abstract The internal auditors role during the design phase of an EDP application is unclear in many organizations. This article integrates recent literature with the authors survey in an attempt to explain more precisely the potential role(s) of the internal auditor in the systems development process. In practice, four roles appear to exist. In the order of their importance, they are: (1) audit of control adequacy, (2) audit of design process, (3) auditor as a user of the application, and (4) auditor participant in the design process. The rank ordering of these roles in practice is explainable in terms of three constraints upon internal audit involvement during the design phase. The identified constraints are those of audit approach, audit independence, and management objectives. Although EDP manager reaction to internal audit involvement is generally favorable, it could be stronger. Upgrading of internal auditor expertise in EDP systems appears to be the key to improved acceptance. Finally, the potential contribution to the MIS manager of internal audit involvement is noted, and means of constructive interaction are suggested. The Sample The authors identified 48 organizations with Internal audit departments which performed EDP audits. Within each organization the internal audit manager received a questionnaire on EDP audit techniques. Members of top management and data processing management received a questionnaire probing their attitudes toward the EDP audit function. A summary of the distribution of questionnaires and responses is shown in Table 1. Of the 39 responses from internal auditors, 31 (or 79%) indicated that they performed some design phase auditing. A further analysis indicated that over half of the data processing departments had monthly budgets exceeding $300,000 Our focus is on the internal auditor who is a part of the organization. It is argued that such an auditor can deveiop sufficient familiarity with the data processing environment to be constructive whiie still providing an independent viewpoint. Sincethe reiationship invoives two parties; our recommendations clearly apply to both. Keywords: Internal audit. Internal auditor, roles, involvement, MIS developments. MIS applications, design phase, rationale, constraints, practice, EDP manager, MIS manager Categories: 1. 3, 2. 2, 2. 41, 2. 42. 2. 45, 2. 49, 3. 59 MIS Quarterly I December 1978 47 Internal Auditors Role Table 1. Questionnaire Distribution and Response Rates Intemal Auditor Responses received Non-responses Total questionnaires mailed Response rate D. P. Mgmt. Top Mgmt* 39 9 46 81% 28 20 48 58% 25 23 48 52% Top management was defined as the person to whom the head of internal auditing reported. Representatives inciuded controiiers, financiai wice presidents, and, in some instances, company presidents. and 86% rated their data processing environment as either complex or highly complex. potential system or control weaknesses, why not have them point out weaknesses at a time when it is most economical to correct? This view was recently summarized in a Stanford Research Institute (SRI) study as follows: Internal auditors must participate in the systems development process to ensure that necessary audit and control features are built into new computer-based information systems. An evaluation of the adequacy of controls after a system is installed determines weakness too late in the development process. The cost and time for modifying the system after installation can cause operational delays and may be used to argue against the inclusion of desired controls [24, p. 5]. Rationale for Internal Audit Involvement The typically stated rationale for internal audit involvement in the systems development process is that of potentiai cost savings and management support of such involvement. We believe two presumptions underlie this rationale: (1) The internal EDP auditor is an independent control expert, and (2) the internal auditor shares a mutuality of concerns with the MIS manager. Cost savings Auditors have been accused of avoiding new system developments; remaining content to criticize system weaknesses after installation. Such an audit approach is both inefficient and dysfunctional to the organization, if an organization has internal auditors capable of analyzing Examined closely, the above statement implies that cost savings really means that the benefits of design phase involvement exceed their costs. Management support The same SRi study went on to conclude that auditors are less involved [during the design phase] than management thinks they should be [24, p. 37]. Over 80% of the members of management surveyed felt that internal auditors should have some design phase audit involvement. But, according to the study, only 50-60% The rating of complexity was 4. 32 on a 5. 0 scale where a rating of 1 indicated a relatively simpie, batch processing system whiie a rating of 5 indicated a highiy complex, interrelated system in which an audit trail is not easily followed. 8 MIS Quarterly I December 1978 Internal Auditors Role of the companies with EDP audit staffs were spending time during the systems development phase (24, p. 38]. Further, the number of companies having separate EDP audit sections, although rising, is still a fairly low percentage of major companies. Our study described in Table 2 included six internal audit objectives which might be pursued during the design phase. Top management rated four of these six design phase objectives as important to very important, while two were in the somewhat important to important range. In brief, management support for design phase involvement apparently exists in the respondent companies, but it varies greatly among audit objectives. are experts in controls, yet they should not replace any ongoing activity of the firm. They evaluate the effectiveness of controls but are reluctant to assist data processing in designing needed controls. They have a mutuality of concerns with the MIS manager, yet they are often viewed as an adversary by the MIS manager. The audit role is often misunderstood by the auditee, and in some cases by the auditor himself. An understanding of the audit role should lead to more effective use of the audit function in the organization. The audit role is constrained by three major factors: 1. the basic audit approach, 2. the importance of audit independence, and 3. management and user objectives for audits. Mutual concerns We believe internal auditors have a mutuality of concerns with the MIS manager. Both are Interested in utilizing managerial controls to accomplish objectives* and minimize potential risks or exposures. Insofar as the internal EDP auditor is a control expert who can make a positive contribution (benefits exceed costs) to the achievement of common goals, design phase involvement is justified. The problem is one of delineating respective roles. To that end, we turn to potential constraints on the internal auditors role. Audit approach Internal auditing is defined as a managerial control which functions by measuring and evaluating the effectiveness of other controls [14]. The auditor is trai ned to be a control expert. The control orientation applies to overall organizational control as vvell as data processing and manual system controls. As applied to data processing, the auditor is normally concerned with two major types of controls: 1) control over processes, e. g. , the design process or data processing operations; and 2) controls designed within systems to ensure correctness of processing, safeguarding of assets, existence of an audit trail, and so forth. The audit approach will normally consist of evaluating and testing the adequacy of either existing or proposed controls and testing for compliance with management policies. A typical audit approach would find the auditor evaluating the potential exposures and complementary controls with the following questions: 1. Do standards or controls exist to minimize the potential risks? 2. Are the standards and controls adequate, appropriate, or cost-effective? 3. Are the standards and controls utilized as expected by management? 4. What is the effect if the standards and controls are not utilized? 5. Finally, can constructive suggestions be made? Constraints on internai Audit Involvement Internal auditors are unique. They are part of the organization, yet they are supposed to remain independent of the departments they audit. They Such controls might include time and dollar budgets, data processing standards, documentation requirements, performance evaiuation criteria, training, and reporting requirements. *An exposure represents a possible financial ioss to the organization. Mair, Wood and Davis [18, p. 11] iist the foiiowing exposures to be considered: erroneous record keeping, unacceptabie accounting, business interruptions, erroneous management decisions, fraud and embezziement, statutory sanctions, excessive cost/ deficient revenues, ioss or destruction of assets, competitive disadvantage. MIS Quarterly / December 1978 49 Internal Auditors Role Table 2. Ranking of EDP Audit Objectives* Ranking Importance by: Audit Objectives Top (Ordered by Top Management Ranking) Management EDP Audit Manager Performed During: Design Phase PostInstallation 1. Test controls of installed EDP application to assess reliability 2. Detect and/or deter fraudulent activity 3. Review new EDP application during design phase to assess adequacy of controls 4. Coordinate work with CPA to reduce or minimize external audit fee 5. Review EDP application development activities during design phase for adherence to stated policies and procedures 6. Conduct post audit of new EDP application to ascertain if projected results are achieved 7. Improve EDP application design activities by making constructive recommendations 8. Evaluate efficiency or effectiveness of EDP department operations 9. Assess appropriateness of new EDP application proposals; provide independent opinion to management 3. 71 3. 60 3. 52 3. 49 (2) 3. 14 (3). 3. 51 (1) No Yes Yes Yes Yes No 3. 25 3. 04 2. 21 (8) 2. 90 (5) Yes Yes Yes No 2. 92 2. 69. (6) No Yes 2. 80 3. 00 (4) Yes No 2. 44 2. 00 2. 64 (7) Not Rated No Yes Yes No Based on 25 responses from members of top management and 39 responses from EDP audit managers. The ranking Is based on a 4 point scale: 4:00 = very important; 3:00 = important; 2:00 = somewhat important; 1:00 = not Important. The figures In parentheses represent the relative ranking within the EDP audit manager group. SO MIS Quarterly I December 1978 Internal Auditors Role In summary, the audit approach is, by nature, an ex-post activity. As such, it tends to prohibit direct involvement in the design process. Audit independence Internal auditing is an independent appraisal function established within an organization. The key concept is independence. The auditors independence ensures an unbiased review which enhances the auditors eporting credibility. To maintain independence, auditors will avoid situations (e. g. , designing new systems) where they might have to audit their own work. Further, they want to report to organizational levels such that they are free of direct influence by potential auditees. potential design phase audit work. The major design phase, audit objecti ves, concentrates on the adequacy of application controls to ensure correctness of processing and to deter potential fradulent activity. In addition, top management also expressed some desire to have auditors review the design process to ascertain adherence to stated policies and procedures. Finally, It is apparent that management is not very interested in auditors duplicating existing data processing functions such as assessing the appropriateness of new EDP application proposals, or spending time evaluating the overall effectiveness of EDP operations. Interestingly, Table 2 also shows that the top management importance ratings are generally higher than those of EDP audit managers. Thus, EDP audit managers may have stronger management support in pursuing audit objectives than they perceive. Management objectives Audit activities should be responsive to the desires of both top management and the needs of the various segments of the organization. Our study asked members of top management and the heads of the internal EDP audit function to rate the importance of various EDP audit objectives. These ratings are presented in Table 2, and each objective is categorized as to whether it might be pursued during the design phase, post-Installation phase, or both. The data in Table 2 indicate that, with only minor variation, the objectives of the EDP audit manager closely parallel those of top management. Four of the top five objectives rated by management, ail with a ranking of 3. 0 or better, contain Current Internal Audit Involvement Reiative importance of design ptiase involvement Our study identified 39 large companies with separate EDP audit sections of which 31 (79%) indicated some design phase audit involvement. This may be compared with the 50-60% reported in the SRI study cited earlier. As sho wn in Table 3, an average of only 23% of EDP audit time was spent on design phase audit activities. Some internal audit departments, though, spent as much as 70% of their EDP audit time on design phase audits. Some respondents to our study indicated that their perception of internal auditor independence would be increased if steps were taken to ensure that the internal auditor involved in the design phase was not permitted to engage in post-installation audits of the application. Respondents also Indicated that direct involvement as a design participant would reduce perceived independence. A companys chief financial officer and its chief accounting officer are the wrong choices to oversee its internal audit staff, says SEC Chairman Harold Wiiiiams. In a recent speech in Los Angeles, he added that supervision by these two executives inevitably would place substantial conflicting pressures on the independence of internal auditors. The CPA Letter, October 23, 1978, p. 4. †¢The Spearman Rank Correlation Coefficient showed agreement at the . 02 level (two-tailed). The Krusal-Wallis Analysis ot Variance by Ranks showed a probability of disagreement of . 30 (two-taiied). †¢Using a sign test for matched pairs, this difference was significant at only the . 29 level (two-tailed). The MannWhitney U test gave similar results, the probability of difference being . 278 (two-tailed). MIS Quarterly I December 1978 51 Internal Auditors Role Table 3. Distribution of EDP Audit Time Percent of Audit Time Devoted to Area* 23% 33% 18% 17% 9% 100% Audit Area Design Phase Existing EDP Application EDP Facility Organization and Processing Efficiency Support Services for Management and Other Audit Personnel Other Totai 1. Audit of control adequacy. This design phase audit emphasizes the adequacy of both manual and computerized controls associated with the application. Audit invoivement might vary from: (1) no involvement, through (2) review of the application at key checkpoints, to (3) constant availability for consultation with system designers and users [7]. The MIS manager can expect an audit evaluation of the adequacy of controls and a specification of control concerns or objectives. The choice on how to meet the control objectives, however, lies with the system designer and user. As shown in Table 4, these are the most performed design phase audit activities. 2. Audit of the design process. This audit is designed to provide an outside evaluation of the development process. The audit approach begins with a sound set of system development standards and ascertains compliance with those standards. A lack of such standards would constitute a significant control weakness. The audit approaches utilized pay particular attention to existing policies and adequacy of documentation. 3. Auditor as a user, in many organizations the need for audit and control considerations to be assessed during the design phase has led to the recognition that auditors are a major user of many systems. Management is becoming more concerned that new systems will be auditable. At the same time there is pressure for the auditors to develop more sophisticated and efficient audit techniques such as an integrated test facility' or embedded audit routines. As reported by Rittenberg and Davis [21, p. 57] such audit techniques are perceived to be the most influential in Represents the mean of 36 responses from EDP Audit Managers. Three companies did not answer this question. Relative importance of design phase activities and roles The surveyed EDP audit managers were provided with a list of twelve potential design phase audit activities and asked . . to indicate the frequency with which you perform each activity during the design phase of significant new EDP applications. Thus, the relative importance of an activity is measured in terms of the percentage of cases in which it is actually performed; not in terms of the time spent. Responses to the question are in terms of selecting percentage ranges on a five point scale rather than point estimates. Table 4 prese nts the twelve potential design phase audit activities and the mean percentages of actual performance by respondent companies. As an aid to comprehension, the means computed from the five point scale responses have been converted to roughly equivalent percentages. We have also categorized the twelve activities of Table 4 into four potential audit roles. In order of their relative importance, they are: audit of control adequacy, audit of design process, auditor as a user, and auditor as a participant. The nature of each role is discussed beiow. The Integrated test fadiity, also referred to as the minicompany approach, starts with an application designed to operate on separate organizational units such as departments or companies. The auditor establishes a unit solely for audit purposes. The auditors prepare transaction data, submit the transactions and analyze resuits as processed on the audit unit. For exampie, a payroll appiication might process data for departments A, B, C, D, and the audit test department at the same time, using the same program. In other words, testing Is conducted concurrently with regular operations. An embedded audit routine is a part of the processing program that does testing and collects data during processing for subsequent review. 2 MIS Quarterly I December 1978 Internal Auditors Role Table 4. Design Phase Audit Activities Audit Roles and Audit Activities Audit ot Control Adequacy Identify audit trail and control requirements Assess and report potential risks to management (Including DP management) Review conversion tests performed by others Audit of Design Process Review design documentation for compliance with company policy Review design activities for compliance with company policies Review feasibiiity study for reasonableness, compatibiiity with present facilities, etc. Auditor as a User Prepare audit guide for future audits of the application Sign off at end of each major phase noting approval or specifying deficiencies Design, or supervise development of, embedded audit routines to be inciuded in application Auditor Participation Participate as part of team performing conversion tests Act as liaison between programmers, users and systems design personnel Participate as member of feasibility study committee to assess appropriateness of proposed appiications 9 4 2 1 Overall Rank 3. 99 Performance Means (1-5 Scale)* % Equivalent** 80% 4. 64 91 3 4. 06 3. 28 3. 9 4. 12 3. 73 70% 81 7 58 82 5 72 8 3. 22 3. 32 3. 79 60% 57 73 6 3. 51 65 11 2. 67 2. 51 2. 82 2. 69 35% 39 44 10 40 12 2. 01 18 *Based on the responses of 31 EDP audit managers in companies which perform design phase audits. The other companies (approximateiy 20%) that do not perform any design phase auditing have tieen exciuded from the tabie. The fivo-point response scaie included the foilo wing captions: (1) never; (2) seidom (less than 35% of the time); (3) haif (35-65%); (4) usuaiiy (65-95%); (5) aiways or almost aiways (95-100%). †¢Conversion: 5:00 = 97. 5; 4:00 = 80; 3:00 = 50; 2:00 = 17. ; thus 3. 50 = 65%. MIS Quarterly I December 1978 53 Internal Auditors Role potentially reducing the scope of the work conducted by the external auditor. 4. Auditor as a design participant. Auditors will normally avoid participation as a designer for two reasons: (1) it may impair the auditors independence with respect to the system; and (2) the audit function is not designed to replace other activities. Therefore, as seen in Table 4, auditors have for the most part avoided participation in performing conversion tests or acting as a liaison between users and designers. The design phase audit activities shown in Table 4 represent a responsive approach to the management objectives presented earlier. For example, assessment of control adequacy is an important objective and it is frequentiy done. Conversely, assessing new proposals or evaluating EDP operations was not important, and this appears to be consistent with the infrequent role of the auditor as a design participant. ations of internal audit reports is shown in Table 5. Generally, the reports are perceived to be unbiased and within the scope of expected activities, but the thorough and constructive aspects could stand improvement. Technical correctness is the weakest item. We believe upgrading of internal auditor expertise in EDP systems is a likely first step toward solution. It should directly address the weakest link and, in turn, improve the next weakest areas. While the problem belongs to internal audit, MIS may have a role to play in its solution. Some data processing managers expressed concern that auditors may lose independence when performing such activities as acting as a liaison between users and designers, signing off on developments, or assisting in the design of controls. These managers felt that auditors could increase their independence by obtaining greater EDP technical competence. Many made suggestions that the audit function might recruit EDP employees and train them in auditing. In fact, some organizations have set up programs where selected data processing personnei will spend two to three years in EDP audit to gain a broad perspective of the data processing function. Reactions to design ptiase invoivement and reports The more frequently performed activities should provide the MIS manager with an independent analysis during the design of new systems. Weiss and Perry [26, p. 1] speculate that the majority of data processing managers: . . . welcome an independent appraisal of their systems to ascertain that there are no major deviations from control standards. No data processing manager can be personally involved In all systems of his organization. Hence, he is glad to have additional assurance to boost his confidence in the finished product. Weiss and Perry note that although many auditors have problems, when properly structured, an auditor playing the devils advocate role can help reduce the high risi