Objectivity and independence: the dual roles of external auditors and forensic accountants

This paper is aimed at illustrating that certain capacities exist whereby the dual role of the external auditor (in undertaking internal audit roles as well as skilled persons roles) could be exercised to the optimal and maximum benefit of an entity or organisation. It also aims to accentuate on why a return to and focus on traditional auditing techniques, as well as auditing techniques which focus on internal controls is a much needed move. In so doing, it contributes to the extant literature by highlighting why such a move should be facilitated, as well as proposing means whereby such a move would be facilitated - namely, through a focus on benefits which could be derived where the external auditor is able to incorporate certain internal audit responsibilities. The paper also draws attention to safeguards which require due consideration if the ever important attributes of objectivity and independence are not to be compromised. Risks associated with the overlapping roles of testifying and consulting experts in Forensic Accounting will also be considered in this paper. Whilst the benefits and potentials of the dual roles assumed by external auditors are emphasized, as well as the need to ensure that safeguards operating to guard against a compromise of objectivity and independence are in place, authors' opinions in support of dual roles also take into consideration the utmost priority of ethical values. The paper hence also highlights the fact that such dual roles are appropriate in certain cases – as illustrated by justifications for limitations imposed by the Sarbanes Oxley Act and other relevant and applicable legislation – even though instances also persist where section 201 of Sarbanes-Oxley, with regard to internal audit outsourcing, may have been over-reactionary and may continue to hinder both companies and their auditors

Objectivity and Independence: The Dual Roles of External Auditors and Forensic Accountants

This paper is aimed at illustrating that certain capacities exist whereby the dual role of the external auditor (in undertaking internal audit roles as well as skilled persons roles) could be exercised to the optimal and maximum benefit of an entity or organisation. It also aims to accentuate on why a return to and focus on traditional auditing techniques, as well as auditing techniques which focus on internal controls is a much needed move. In so doing, it contributes to the extant literature by highlighting why such a move should be facilitated, as well as proposing means whereby such a move would be facilitated - namely, through a focus on benefits which could be derived where the external auditor is able to incorporate certain internal audit responsibilities. The paper also draws attention to safeguards which require due consideration if the ever important attributes of objectivity and independence are not to be compromised. Risks associated with the overlapping roles of testifying and consulting experts in Forensic Accounting will also be considered in this paper. Whilst the benefits and potentials of the dual roles assumed by external auditors are emphasized, as well as the need to ensure that safeguards operating to guard against a compromise of objectivity and independence are in place, authors' opinions in support of dual roles also take into consideration the utmost priority of ethical values. The paper hence also highlights the fact that such dual roles are appropriate in certain cases – as illustrated by justifications for limitations imposed by the Sarbanes Oxley Act and other relevant and applicable legislation – even though instances also persist where section 201 of Sarbanes-Oxley, with regard to internal audit outsourcing, may have been over-reactionary and may continue to hinder both companies and their auditors

Information Systems Skills Differences between High-Wage and Low-Wage Regions: Implications for Global Sourcing

Developing Information Systems (IS) skills for a company’s workforce has always been challenging, but global sourcing growth has caused the determination of needed IS skills to be more complex. The increased use of outsourcing to an IS service provider and from high-wage regions to low-wage regions has affected what IS skills are required globally and how to distribute the workforce to meet these needs. To understand what skills are needed in locations that seek and those that provide outsourcing, we surveyed IS service provider managers in global locations. Results from 126 reporting units provide empirical evidence that provider units in low-wage regions value technical skills more than those in high-wage regions. Despite the emphasis on commodity skills in low-wage areas, high- and low-wage providers value project management skills. Low-wage regions note global and virtual teamwork more than high-wage regions do. The mix of skills and the variation by region have implications for domestic and offshore sourcing. Service providers can vary their staffing models in global regions which has consequences for recruiting, corporate training, and curriculum

Recognizing risk-of-failure in communication design projects

The pace of commercial graphic design practice presents very few opportunities to conduct user research after a project’s launch. This makes the design team’s ability to anticipate and address risks during the design development phase even more important, recognized in the astute observation from Tim Brown, CEO of leading international design group IDEO, that sometimes you must “fail early to succeed early.” This paper presents the methods and strategies used by the Centre for Design Research’s (CfDR) creative team to mitigate risk during three communication design case-study projects. Elements of failure are identified in each of the three cases and presented, with discussion of where and why they occurred, and the possible approaches for reducing the risk of such problems re-occurring. To provide structure to the discussion, the paper frames each contributory issue as either a usability, communication or technical failing. The analysis demonstrates that the factors contributing to design process failures are often complex and multi-layered. To avoid a poor design project outcome, it is evident that consistent risk monitoring is present in all stages of a design project, but might be improved by better understanding how issues change their degree of importance and potential negative impact during the course of the project. Developing a mechanism to enable teams to objectively identify and manage these fluctuating project risks, will contribute to a more coherent and effective strategy for recognizing and managing future design projects

Дослідження системи операційного менеджменту організації, на прикладі Apple Computer, Inc

The object of investigation is the process of managing of operating activities of Apple, Inc. The aim of the work is to formulate theoretical approaches and to develop practical recommendations on directions of improvement of operating management at the organization. Research methods cover methods of analysis, synthesis, comparison, detailing, system approach. This master’s research paper analyzes the operational management of Apple, Inc. and provides recommendations for it’s improvement. In particular, the main directions of solving the problems of operational management of the company have been outlined, the proposals on improvement of expansion distribution network and organization of innovative activity of the Apple Inc. have been made.Об'єкт дослідження ‒ процес управління операційною діяльністю компанії Apple, Inc. Мета дослідження - формування теоретичних підходів та розробка практичних рекомендацій щодо напрямів вдосконалення системи операційного менеджменту компанії Apple, Inc. Методи дослідження: методи аналізу, синтезу, порівняння, деталізації, системний підхід. У роботі проведено аналіз операційного менеджменту Apple, Inc., а також викладені рекомендації щодо його вдосконалення. Зокрема, окреслено основні напрями вирішення проблем операційного менеджменту компанії, внесено пропозиції щодо розширення дистриб’юторської мережі, а також вдосконалення організації інноваційної діяльності Apple Inc.Introduction 6 CHAPTER 1 THE THEORETICAL FRAMEWORK OF OPERATIONAL MANAGEMENT 8 1.1 Meanings and definition of operational management 8 1.2 Principles and methods of operations management 12 1.3 Factors affecting the Operations activity of Apple Inc. company 21 CHAPTER 2 RESEARCH AND ANALYSIS 31 2.1 Сompany introduction 31 2.2 SWOT - analysis of Apple Inc. Company 46 2.3 Analysis of operation management at Apple Inc 50 CHAPTER 3 RECOMMENDATIONS FOR IMPROVING OF OPERATIONAL MANAGEMENT AT THE APPLE INC 63 3.1 The main directions of solving operational management problems of the company 63 3.2 Recommendations concerning improvements of Distribution in the organization 65 3.3 Recommendations concerning improvements of innovative activity at the organization 67 CHAPTER 4 SPECIAL PART 73 4.1 Current trends in the field 73 4.2 Company policy in the market 75 CHAPTER 5 RATIONALE FOR RECOMMENDATIONS 77 5.1 Statement for recommendations at Company 77 CHAPTER 6 OCCUPATIONAL HEALTH AND SAFETY AT THE ENTERPRISE 79 6.1 The aim of occupational health 79 6.2 Organization of occupational health and safety at the enterprise 86 CHAPTER 7 ENVIRONMENTAL ISSUES 92 7.1 Environmental issues in the field 92 7.2 Еnvironmental factors 94 Conclusions 96 References 98 Appendices 10