Free Essays on Mind & Body

Brain and Body The brain body issue is maybe the tried analysis of all of Descartes’ thoughts. The brain body issue is the aftereffect of Descartes’ exacting sanity and his magical discoveries. It has frequented present day logicians since the hour of Descartes, and will keep on staying an issue for a long time. Indeed, even Descartes’ supporters understand that the issue is so profoundly imbued into his dualistic way of thinking that they endeavored to change his mystical plan to introduce an increasingly worthy response to this issue. Descartes starts his otherworldly mission with question. He questions all that he realizes directly down to the littlest little detail. All he is then left with is his uncertainty, which he understands can't exist except if he is a reasoning think, or the cogito. This is the main thing Descartes ends up being genuine through explanation. Next, Descartes demonstrates the presence of God. He does as such through his standards of causality with an end goal to defeat solipsism. After his evidence of the presence of God, Descartes is left to demonstrate the presence of the physical world. He demonstrates that the physical world exists as the reason for our thoughts of it. This all said and done, we are left with three things known to man that are known to be genuine: cogito (unextended), physical world (broadened), and God. This leaves Descartes with an extremely dualistic otherworldly plan. You have the physical world in one hand, a truly quantifiable world that exists truly; and the psy che (or cogito) on the other, a limitless thing that occupies no room. These are the two essential substances of the world, with God as a boundless substance. This leads us into the psyche body issue. The brain body issue exists on account of the exacting dualism Descartes has driven himself into. In what capacity can the brain (unextended) and the body (expanded) meet up in the human to exist in such solidarity? The brain and body are the two substances that make up the real world, and both are oppositely contradicted su... Free Essays on Mind and Body Free Essays on Mind and Body Psyche and Body The psyche body issue is maybe the tried analysis of all of Descartes’ thoughts. The brain body issue is the aftereffect of Descartes’ exacting discernment and his mystical discoveries. It has frequented present day savants since the hour of Descartes, and will keep on staying an issue for a long time. Indeed, even Descartes’ supporters understand that the issue is so profoundly imbued into his dualistic way of thinking that they endeavored to change his magical plan to introduce an increasingly worthy response to this issue. Descartes starts his powerful journey with question. He questions all that he realizes directly down to the littlest little detail. All he is then left with is his uncertainty, which he understands can't exist except if he is a reasoning think, or the cogito. This is the main thing Descartes ends up being genuine through explanation. Next, Descartes demonstrates the presence of God. He does as such through his standards of causality with an end goal to defeat solipsism. After his confirmation of the presence of God, Descartes is left to demonstrate the presence of the physical world. He demonstrates that the physical world exists as the reason for our thoughts of it. This all said and done, we are left with three things known to man that are known to be genuine: cogito (unextended), physical world (expanded), and God. This leaves Descartes with an exceptionally dualistic powerful plan. You have the physical world in one hand, an entirely quantifiable world that exists genuinely; and the psyche (or cogito) on the other, an inconceivable thing that occupies no room. These are the two essential substances of the world, with God as an interminable substance. This leads us into the brain body issue. The brain body issue exists as a result of the exacting dualism Descartes has driven himself into. In what manner can the brain (unextended) and the body (expanded) meet up in the human to exist in such solidarity? The brain and body are the two substances that make up the real world, and both are oppositely restricted su...

Assignment 2 Essay Example | Topics and Well Written Essays - 1000 words

Task 2 - Essay Example It likewise endeavored to address the deficiencies of the Articles of Confederation. The Articles of Confederation was an understanding between the 13 establishing States and the built up United States of America as a confederation of these States. It likewise filled in as the main constitution of the nation before it was supplanted by the constitution to which this penetrable was made piece of. It is essential to note, in any case, that the Articles were deficient to set up a solid government and neglected to give strong protected establishments to the nation. It was additionally a result of this explanation that it was in this way supplanted with the US Constitution wherein this Permeable set out significant established course for the development and job of government. The Permeable to the Constitution defined depended on certain standards and furthermore endeavored to evacuate the inadequacies of the articles. It explicitly referenced a portion of the beliefs and furthermore laid out the expectation of the designers of the Constitution. This paper will examine the different standards referenced in the Permeable and will likewise plot how it endeavored to conquer deficiencies of the articles. ... Accommodate the basic safeguard 5. Advance the general Welfareâ 6. Secure the Blessings of Liberty to ourselves and our Posterityâ The penetrable alluded the name of the nation as â€Å"United States of America† which is for quite some time considered as the basic reference with respect to the idea of the administration in the nation. It likewise gives a reference to the government as an element which has been made under the constitution and, in this way, overrules the inborn supposition that the States might be autonomous from one another and can likewise carryout outside relations with different States. This thought, along these lines, has likewise offered ascend to the idea of development of an increasingly impeccable association wherein Federal Government will in general have moderately higher force when contrasted with the forces adjusted by the States as indicated by Federal, just as individual States constitutions. All things considered, Constitution permits the ind ividual States to work as sovereign states. Article 1 of the constitution characterizes the forces of government and how it is really going to be detailed as an increasingly impeccable association. The utilization of the world to frame a progressively flawless association is likewise considered as a move from the Articles of Confederation wherein Nationalists explicitly put forth the defense that the Articles neglected to give a system to increasingly strong association and administration instrument (Rakove, 230). The Federal Government was given enough powers to follow up on the residents and, thusly, Federal government was given explicit order to charge burdens straightforwardly and furthermore subject the residents to different issues. This has especially help defeated established trouble which articles neglected to survive. It is additionally critical to take note of that the utilization of the expression â€Å"We the People† likewise gives a natural sense that the Federa l government

Blog Archive Invited to Interview at Harvard Business School Here Are Some Helpful Resources

Blog Archive Invited to Interview at Harvard Business School Here Are Some Helpful Resources On October 5, Harvard Business School (HBS) sent out its final batch of interview invitations for Round 1 applicants. If you are among the candidates who received an invitation, congratulations! Now it is time to get ready for this crucial step in your application process. Check out these important resources created specifically for HBS interview candidates. MOCK INTERVIEW During our HBS Mock Interview and Post-Interview Reflection Support sessions, you will speak with an experienced mbaMission consultant who will have read your entire HBS application. You will then be able to plan and practice your answers to typical questions posed by HBS interviewers to previous applicants. Through QA, feedback, and thorough response planning, we will help you improve the content of your answers, your time management skills, and your overall presentation. HBS asks all interviewed applicants to write a post-interview essay and submit it within 24 hours of their interview. This essay has no word limit, and HBS suggests that candidates think of it as an email they would write to a friend or colleague, rather than as a formal essay. As part of our targeted HBS interview package, an mbaMission consultant will help you strategize your approach to this special essay. Your consultant will also review a draft of the essay and provide feedback intended to assist you in making it stronger and more effective. Please note that because the HBS Admissions Office explicitly states that applicants are not to write anything in advance or receive outside help with this essay, your mbaMission consultant will not edit your writing but will instead offer detailed strategic direction via comments only. Given the 24-hour deadline, we will suspend our contracted two-business-day turnaround for this essay. You and your consultant will determine a schedule that accommodates both your needs and the school’s deadline. Mock interviews are conducted via phone or Skype for $750. In-person mock interviews may be available for a $100 surcharge. To purchase your HBS mock interview preparation session, click here! LIVE WEBINAR HBS interview candidates are also invited to enroll in our free, live online Interview Workshop on October 11. During the presentation, we will offer advice on best practices to help you prepare for and succeed in your business school interviews. mbaMission Senior Consultant Rachel Beck will explore the different types of interviews, what each admissions committee is looking for, and tips for time management. To enroll for free, click here. INTERVIEW PRIMER Many MBA candidates find admissions interviews stressful and intimidating, but mastering this important element of the application process is definitely possibleâ€"the key is informed preparation. Download your complimentary copy of the Harvard Business School Interview Primer today. In creating our primers, we have drawn on countless communications with MBA students, alumni, admissions officers, and applicants, in addition to our vast library of interview reports submitted by current and past clients. Our HBS Interview Primer provides: Insight into what the school is evaluating and hoping to gain from the interview An explanation of the school’s approach to interviewing (self-scheduled or invite only, blind versus comprehensive, etc.) Past applicants’ firsthand accounts of their interview experiences and multiple sample interview question sequences Tips on preparing for and responding to questions that most typically vex applicants Help in formulating compelling questions of your own Good luck to all! Share ThisTweet Business School Events Harvard University (Harvard Business School) Interviews Managing the MBA Interview mbaMission Events News

Homeless Ethics Paper - 1076 Words

Jessica Faulter Instructor Bazer PHIL102-02N 3 September 2013 The Homeless Perception and Reality I come from a fairly large city in California so I’ve been around many homeless people throughout my life. I’ve had good and bad experiences when it comes to being around them and dealing with them. My initial view of the homeless is that they are somewhat lazy and that a lot of them are on drugs. I feel this way because I’ve seen and dealt with so many sick, obnoxious people on the streets aggressively asking for money. I always think to myself, if I were in that situation I would find a way. There are so many resources that help people get back on their feet. Instead of begging on the streets, I would go get help. Instead of asking†¦show more content†¦Many companies, some of which people have been employed with for years have to make cuts sometimes to save money with the changing economy. Some people get hurt at work, in car accidents, etc. and can no longer work. Some people have mental illnesses that keep them fro m ever holding a steady job. There are also those who have just had a hard life, whether it is a bad family growing up or an unfortunate tragedy that has happened to them. This can happen anywhere in the world. From the readings, I learned that Europeans are more compassionate toward the homeless than Americans, which I found really sad. No matter what the circumstances are, these people are living such a poor quality of life and it’s devastating. It’s true that most people don’t even acknowledge their existence while passing them by. It’s like they’re not even there to most people because they don’t know how to accept that people actually have to live this way. My views on the homeless have changed. Not dramatically because I already felt very sympathetic toward most homeless people, but I learned a myriad of things I wasn’t aware of before. I really never thought about the fact that they feel unseen and unheard. I guess subconscious ly I know that many people here in the United States are afraid of what they don’t know and like to pretend that things like this don’t exist in their community. I don’t understand how people can be so cold and apathetic towards other human beings who live under suchShow MoreRelated The Homeless are Not Legitimate Members of a Community Essay1583 Words   |  7 PagesThe Homeless are Not Legitimate Members of a Community In most every community in the United States there exists an ever-growing population of disenfranchised individuals, created by the absence of a home. Their place in the community allows them, at best, the socioeconomic status of â€Å"the homeless-members in our community.† But, are these homeless-members actually legitimate autonomous-members of a moral community? 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Brigadier General Adolph von Steinwehin the Civil War

Beyond Affirmative Action Written Assignment - 1238 Words

Beyond Affirmative Action Written Assignment #1 Mary Ann Hudson MidAmerica Nazarene University Beyond Affirmative Action Assignment #1 The purpose of this paper is to summarize and provide commentary on two current events articles from outside readings or from those that were discussed during class. Differing authors’ views will be compared and contrasted. The definition of what diversity means to this writer will be stated and a discussion of the impact the â€Å"Beyond Affirmative Action† class had on this writer’s perception of diversity in the workplace. This paper will also discuss the writer’s opinion of what an ideal diverse workforce would be comprised of. In the article â€Å"Women and Work, Has the feminist movement†¦show more content†¦The earning gap between men and women is slowly closing in part because of women s educational attainment. â€Å"Organizations run by women perform better, and not just a little bit,† she says. â€Å"The same thing goes for companies that have diverse leaders hip.† (Carter, 2013). The U.S. Bureau of Labor Statistics projects that most of the 30 fastest-growing occupations through 2020 are in female-dominated fields, such as health care, child care and education and as the baby boom generation ages, the need for home-health and personal-care aides is expected to grow by 70 percent by 2020, creating an estimated 1.3 million additional jobs for women. In conclusion, the article ends on a positive note. In spite of all the challenges that women face in the workforce, that ultimately they will not only continue persevere in their fight for equality, but excel in the coming decades. In the article â€Å"Millennial Generation, Will today’s young adults change American society?† (Greenblatt, 2015), affirmative action is addressed in a completely different manner. The article discusses the history, personality and social characteristics of the millennial generation. Millennials are young adults who are 18-34 years old and the y are 70 million strong. Millennials are the most diverse in American history, more than 40% of them are

Discussion on Globalization-Free-Samples-Myassignmenthelp.com

Question: Discuss about the Globalization. Answer: Thomas Friedman discussion on Globalization Basing on Thomas Friedman argument, there are various drawbacks which are associated with living a flat world. The main cause of a flat world is the technology. Clearly, technology is beneficial since it helps in reshaping the businesses, but still, has a major impact on the fall of the same businesses. For instance, technology creates a dilemma and forces the managers to limit the individuals from the information technology access (What Thomas Friedman means when he says "The World is Flat" (n.d.). It also imposes a challenge for individuals to grow enough food for survival. Therefore, the main drawback of living a flat world is famine which is associated with the failure of crops. However, there are still other problems which are linked with the competitors in economics who relates to the networks of globalization. Therefore, it is important if individuals respond to the globalization with a motive of helping to mitigate and identifying the threats in the world of globalization. In addition, armed conflicts and the global poverty are also identified as risks experienced in a flat world. Yes, I concur with the Iron rule discussed by Thomas Friedman. The rule indicates that anything can be done in a flat world and specifically it can only be done by an individual. The advancements in technology provide an opportunity for individuals to do whatever they want. For instance, the Southwest Airline established a website which allowed individuals to print and download their coded bars boarding passes online. This shows that individuals become the ticket agents for themselves. For this reason, individuals can encounter changes and change decisions which facilitate their learning of new things so that they do whatever they want. No, the level of globalization is not uniform across the world. This is because there are various differences, especially which are associated with a culture which emerges. At some point, individuals are divided and each has different values and opinions. For instance, in case you have two websites for social media, they may be different due to the different types of communities involved. An example of the social media websites is the 9gag and Tumblr. Therefore, it is clear that the level of globalization cannot be uniform in the entire universe. Pankaj Ghemawat on Globalization After listening to professor Ghemawat, my view of globalization has greatly changed. I think that the world is not flat as Thomas Friedman indicates due to various reasons. To begin with, globalization is used to refer to the social developments and the modern economic world. However, the professor thinks that the universe is not connected as it may be perceived. Through globalization, markets, countries, and people are linked since the national borders are a bygone issue in the modern world (Pankaj Ghemawat: Actually, the world isn't flat. (n.d). Hover, data uncovers that 90% of the web traffic, investments, and phone calls are confined. Globalization is powerful and contributes towards political and economic transformations. Therefore, assertions made by Friedman would fit in the visions which are exaggerated like the example of the end of history. Therefore, by looking at how the people, companies, and states interact it is clear that the world is not flat and globalization tends to be more delicate in the future. The challenges regarding globalization may have reduced, but it is clear they have not disappeared. This is because some nations are still in fear about globalization. For instance, considering the industry for software in India, Friedman cites Nilekani who claims that the programmers of software in India can access and serve the US, while still in India. However, the Indian software industry is not exempted from the geographic as well as political constraints. Another consideration, the software firm in India, (TCS), Tata Consultancy Services is outlined by Friedman in the New York Times. Friedman uncovers that the company is administered by American banks and managed by the Indian technologists who embraces knowledge on eating Uruguayan veggie. Therefore, questions are raised why the organization had to initiate the operations. The reason is that the language, geography, and distance constraints do not matter. No, I do not think that the fears will sink with some data points which may propose otherwise. This is evident from the Google which is well known to support more than one hundred languages, has lately been rated as the most globalized. However, it reaches out a small percentage of the market in various countries such as Russia while Yandex reaches out 64% (Ghemawat, 2007 pp.55). The difference occurs since the company experiences challenges to design the linguistic complexities which prevail. Therefore, there are various adjustments which need to be conducted. It is evident that the globalization champions as described do not exist in the world. Therefore, regardless of any data that suggests otherwise, the fears may not subside. Conclusion In summarizing the first activity, Friedman presents three eras to prove that the world is flat. Clearly, individuals from the entire world have the opportunity and capability to engage in the global competition. These individuals are mainly not from the society which is westernized but from the African and the Asian continents hence it may impact globalization which is meant to link all people. On the second activity, Pankaj brings out an illustration that the world is not flat which I agree with. This is because globalization links markets, countries, and people since the national borders are a bygone issue in the modern world. Bibliography Thomas Friedman's Three Eras of Globalization[Video file]. 2017 (n.d.). Retrieved from https://www.youtube.com/watch?v=lp4znWHvsjU What Thomas Friedman means when he says "The World is Flat"[Video file]. (n.d.). Retrieved from https://www.youtube.com/watch?v=oM2BguxRSyY Pankaj Ghemawat: Actually, the world isn't flat | TED Talk[Video file]. (n.d.). Retrieved from https://www.ted.com/talks/pankaj_ghemawat_actually_the_world_isn_t_flat.html Ghemawat, P., 2007. Why the world isn't flat.Foreign policy, pp.54-60.

Public Safety Law Enforcement Records Management Essay Example

Public Safety Law Enforcement Records Management Essay PUBLIC SAFETY LAW ENFORCEMENT Records Management Submitted By Table of Contents 1. 0 Introduction 2 2. 0 Components of a records management system 2 2. 1 System Architecture 2 2. 2 Security 4 2. 3 Query Capabilities 4 2. 4 Reporting Capability 5 2. 5 Interface Capabilities 5 2. 6 State and Federal Reporting with Automatic Transfer Capability 5 2. Basic Statistical Data Modules 6 2. 8 Other Data Modules 8 3. 0 Law enforcement personals 9 4. 0 RMS AND LAW ENFORCEMENT TERMS TO KNOW 11 1. 0 Introduction Managing the daily influx of law enforcement information is a massive job – one that requires the best tools available to not only make it manageable, but also productive. Law Enforcement Records Management solution streamlines the process by linking people, property, places, and related records into one central database with an intuitive user interface. A law enforcement agency needs a Records Management System (RMS) to enter information regarding criminal events that occur in their jurisdiction. The organized information can be easily transmitted to the agency’s State and/or the Federal criminal statistic repository. In addition to transmitting crime data, or for an agency that is not required to transmit crime statistics, the following benefits are also available with a Records Management Systems: * Provide real time information to dispatchers Better manage staffing requirements by shifts, locations and day of the week * Provide an investigator resource * Provide a history of department activity * Provide information to the governing boards and commissions * Provide public information to the media and the public * Help the agency to define its public service policies for non-criminal activity 2. 0 Components of a Records Management System A Records Management System is a comprehensive computer program designed to enter and track crime statistical data and provide the agency management staff with the information needed to manage the agency. We will write a custom essay sample on Public Safety Law Enforcement Records Management specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Public Safety Law Enforcement Records Management specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Public Safety Law Enforcement Records Management specifically for you FOR ONLY $16.38 $13.9/page Hire Writer It is important that the Records Management System be able to send the required data fields to the State (and ultimately, the Federal) crime statistics repositories. Even if the agency is currently not required (based on State guidelines) to transmit statistical data, it may be a future requirement. It is also important that the Records Management System have a user interface that is easy to navigate and that presents important data immediately for the user. 2. 1 System Architecture The type of hardware and software is dependent on the size of the agency. A single PC (equipped with a modem) with an operating system of Microsoft Windows will provide a sufficient platform for a small agency’s RMS tracking needs and State/Federal UCR needs. Larger agencies or multi-agency organizations may require file servers, networks, mainframe computers, or, generally, more sophisticated hardware and software. Features * Incident Report * Case Management * Citations * Arrests * Permits * Warrants * Field Contacts Technical Specs * Utilizes True Relational Databases including MS SQLâ„ ¢ * Central Server or Distributive System Architecture * Share Only the Information You Wish to Share Off Site Data Synchronization 2. 2 Security Juvenile names entered into an RMS need to be identified and protected by restricting access to such names, making them available for reference by appropriate users of the system. Juvenile and other sensitive nature case file and/or other contact information must also be identified and supported through a restricted a ccess mechanism. Other security issues are: System access security (login protection), user level security (user permission of add/edit/delete), query only access (other agency or public access) and Administrative security (security and system management). . 3 Query Capabilities A RMS needs to provide the ability to perform searches (queries) based on one or more criteria (data field) in any combination including â€Å"wild card† searches for partially known data. For example, aquery could be executed in RMS to locate the owner of a green Ford van that has a badly dented front left fender that was reported to be involved in any incident between March 3, 1999, through December 31, 2002, with a license plate number containing the digits â€Å"423. † The query capability should search through data fields and text narrative fields to locate all references of the above example. . 4 Reporting Capability A wide variety of reports including summary, statistical and detailed re ports should be readily available to the user. In addition to reports that are provided with the RMS, the user needs to be able to create unique reports based on specific criteria. 2. 5 Interface Capabilities The RMS needs to be able to easily receive data from a Computer Aided Dispatch (CAD) system and should support and/or provide output to other information sources like Jail Management, neighbouring agencies, Regional and State based data warehouses, Court systems, Imaging systems, Fingerprint systems, etc. . 6 State and Federal Reporting with Automatic Transfer Capability Over the years, the development of a national data collection effort has been established and expanded by the FBI, the IACP (International Association of Chiefs of Police), the National Sheriff’s Association, and various other local, state, and federal criminal justice agencies. Because of the growing challenge of increased crime, the UCR Program has been studied and revised to meet the current and futur e needs of the law enforcement community. The revision of the UCR Program led to the National Incident-Based Reporting System (NIBRS). Crime statistics are gathered on city, state, and federal levels and, ultimately, provide a nationwide view of crime as it is reported by law enforcement agencies throughout the country. The data is used to indicate the levels and nature of crime and to provide a reliable management tool for decision makers of the criminal justice community. NIBRS provides law enforcement with the tool to fight crime by producing detailed, accurate, and meaningful data. In addition to the UCR and NIBRS, there are other State reporting repositories (juvenile only crimes, property loss/recovery, jail statistics, etc. to which an agency may transmit statistical data. 2. 7 Basic Statistical Data Modules A Records Management System is comprised of â€Å"modules† which are simply sections of data grouped by relevance. Each module captures a particular set of data, however, the information (fields) contained in a module needs to be made available to the other modules. For example, an individualâ€⠄¢s name is entered into the Names module, but needs to be listed as the owner of a particular car within the Vehicles module. Following is a description of the basic module data that can be collected in RMS modules: Administrative Data consisting of unique agency information, such as agency name, address, phone numbers, ORI Number, officer badge numbers and names, personnel data, etc. Names Data fields pertaining to a name involved in an incident. A name can be an individual (an adult or a juvenile) or a non-individual (a business, a gang, etc. ). Name information includes addresses, phone numbers, identification documents, general physical characteristics, etc. Incident An â€Å"incident† is defined as one or more offenses committed by the same offender (or group of offenders). An incident module is a database table of all data fields pertaining to the incident that occurred including: * How the incident was made known to the law enforcement agency * In general, what crime was reported * When and where the crime occurred * Who (victims, officers, offenders, witnesses, etc. ) was involved in the crime (links to Names) * State and/or Federal offense codes and statutes or ordinances involved * Various detailed narrative reports provided about the incident pictures or other documents * Arrests * Vehicles Victim Since more than one victim can be involved in an incident, a Victim Sequence Number is assigned to each victim. In addition to the sequence number, the following information should be gathered for each victim: * The UCR offense code(s) which were perpetrated against the victim * Type of victim (individual, business, government, etc. ) * Personal characteristics (age, sex, race, etc. ) * Resident status * Type of injury * Offender number(s) (see Offender) * Relationship of victim to offender number Offender Since more than one offender can be involved in an incident, an Offender Sequence Number is assigned to each offender. If nothing is known about the offender, the number is â€Å"00. † Other information about offenders include: * Age, sex, and race of offender Arrest The data fields regarding all persons apprehended for all criminal offenses. * Arrestee sequence number (to accommodate more than one person arrested per incident) * Arrest transaction number refers to the arrest report number (can be the Incident Number relating to the arrest or a separate arrest number assigned by the agency) * Arrest date * Type of arrest (i. e. summoned or cited) * Offense code for which the arrestee was apprehended * Arrestee personal characteristics (age, sex, race, etc. ) * Disposition of an arrestee under 18 (juvenile) Property Property data fields describe the type, value, and quantity of property involved in an incident. This module also tracks what happens to the property, i. e. , burned, forged, destroyed, recovered, etc. , and the associated dates. 2. 8 Ot her Data Modules Other modules can be used within a Records Management System that are useful in data tracking as well as time and resource management. Following is a list and description of other possible RMS data modules: Citations Written tickets issued by a law enforcement officer when a crime is committed. This module is useful when multiple citations are automatically linked to names and vehicles. Vehicles A repository for cars, trucks, motorcycles, etc. , involved in citations or incidents. Data tracked could be VIN (Vehicle Identification Number), License Plate Number, Make, Model, Year, distinguishing features, etc. Vehicles can be linked to names. Jail Management Details about a person’s stay at a jail. Jail data collection provides for tracking of the following: * Multiple charges * Booking information * Rebook information * Beginning dates, expected release and sentence end dates * Prisoner accounting (for purchases and deposits) * Jail activities (medication, court dates, etc. ) * Inmate housing movements * Electronic fingerprint and mug shots Warrants Provides tracking of the warrant services with a check to determine if the person who was issued the warrant is in jail. Civil Process Provides logs of service attempts including who, where, and when. Also provides accounting management for fees incurred for the process event. Services Billing Tracks chargeable services (such as false alarm incidents, funerals, gun permits, various licenses). Case Management Provides tracking of an incident (case) through the law enforcement system. Property Management Provides for extended tracking of property items the department has in custody that may or may not be related to an incident. Includes the ability to track all of the handling movement of the property (chain of custody) while in the department’s possession. Law Enforcement Employees Management Collects and tracks information relating to all employees of an agency. LEOKA (Law Enforcement Officers Killed or Assaulted) Tracks information pertaining to line-of-duty felonious or accidental killings of and assaults on sworn law enforcement officers. 3. 0 Law enforcement personals Below is a description of the law enforcement personnel and how they use a Records Management System. Data Entry/Records Personnel: Responsible for typing the required information into the correct data fields of the RMS to complete the electronic incident records, process state and/or federal reports, citations and the like. They typically also provide service to the public for incident report requests, summary information for media, requests from other agencies, and officer queries. Dispatchers: Responsible for using the RMS to quickly access information about previous calls at a specific location or related to an individual. The RMS also becomes a tool to check dispositions of former cases or for providing investigator information to officers. Investigators: Who uses the RMS to help solve a case by looking for incident information with similar modus operandi, researching suspect people or vehicles, reviewing previous dispositions regarding a suspect, etc. Patrol Officers: Who enter reports or use the system to follow up on open files regarding vehicles or suspects etc. Department Heads: Responsible for using the RMS to review the currently open case, respond to the public and/or commissions regarding the department’s activity in general or toward a specific incident. Administrative Staff/Supervisors: Responsible for using the RMS to develop officer activity information, local crime statistics, shift management, personnel reviews, etc. 4. 0 RMS And Law Enforcement Terms To Know

Beauty When the Other Dancer is the Self

Beauty When the Other Dancer is the Self Context of the Essay This essay focuses on an essay that was written by Alice Walker. The essay focuses on the early part of her life as a child, a teenager and a young adult. During this time, she comes across a lot of challenges that affect her self-esteem, behaviour and relationship with herself and other members of the society.Advertising We will write a custom essay sample on Beauty: When the Other Dancer is the Self specifically for you for only $16.05 $11/page Learn More As a result, her life changes drastically with the changes in her self-consciousness and the manner in which she deals with these encounters. The main aim of this essay therefore is to critically analyze the essay with the help of supporting evidences and apply the lessons learned on real life situation. Presentation With the help of her essay, Walker is able to write her own autobiography of her early years of life. She begins the essay by presenting her early years of life. The year is 1947 and she is two and a half years old. Her mother is busy preparing them for the county fair that her father only wants to take three of his eight children. This is because the car that he will use to take the children to the fair only has room for three. Therefore, the one who look best or impress their father will get the chance. It is therefore the work of Alices mother to prepare all the eight children for her husband to pick the three. As they line up, Alice says, â€Å"Take me DaddyI am the prettiest† (Walker 442). Being the last-born and the prettiest girl, Alice is chosen together with two other children. As she continues with her essay, Alice also states that she was a bright child in both academic and performing arts. In 1950, she is picked again to give the Easter speech. Unlike the other children who stammer or forget their lines, Alice is fluent and eloquent. She also dresses magnificently and looks beautiful. People therefore cannot help but comment that, â€Å"That girl is a little mess† (Walker 442). As she grows older, she gets to be a tomboy and dress on a cowboy outfit just like her brothers. The go to watch western films together and play cowboy games with his brothers. Here, they pretend as if they are cowboys who are hunting down Indian cattle rustlers. However, things took a different turn when Alice reached 8 years of age. First, her father buys his brothers BB guns. Since she is a girl, her father cannot buy a gun for her. She therefore had to stick with the bow and arrow. This reduces her ranks in their playing games from a cowboy to an Indian.Advertising Looking for essay on communications media? Let's see if we can help you! Get your first paper with 15% OFF Learn More Her brothers now shoot at her since she is an outlaw. From the tone of her voice, it is evident that she is not happy with her new character in the games (Walker 443). This is as a result of gender equality where females h ave always been viewed as a weaker sex in the society. Alices fate then becomes worse when one of his brothers shoot him with his BB gun. She is shot on the eye and develops a serious injury. Her brothers come up with a lie to cover up the story of the real incident. However, her parents soon find out the truth and by the time that she is taken to the doctor (almost a week later), it is too late to save her eye. She had developed a glob of white scar tissue on the spot where she was shot by her brothers BB gun. In addition, the eye cannot see at all. She becomes even more terrified when she hears the doctor saying, â€Å"If one is blind, the other will likely become blind too† (Walker 443). The white globe and being blind on one eye seems to affect the character and self-esteem of Alice. All through her life, Alice had used her beauty to gain her happiness. It is due to the fact that she was pretty that she was chosen by her father to go to the fair. It is also due to her bea uty that she was the best student in class and recited the Easter Sunday speech at ease. Now that she only has one eye and a white globe, she cannot stare at people. She separates herself from her other siblings and children. This is because, whenever she wants to interact with them, they normally comment on her eye. This really hurts her feelings. To make the matters worse, they have to move into a new county. The school that she goes to was once a prison and had an electric chair; this affects her thoughts and gives her nightmares. She is however forced to go back to her old church school where other children still make fun of her. One of them calls her, â€Å"the one eyed bitch† (Walker 443). At school, she begins to perform poorly. It is only one teacher who understands her and treats her with respect. During this time, her mother becomes very ill and she is afraid that she might die. In addition, her cousin comes to visit but since she has a low self-esteem, she hides. D uring all this time, Alice keeps on asking her family members if she had changed. They always tell her that she has not changed (Walker 443).Advertising We will write a custom essay sample on Beauty: When the Other Dancer is the Self specifically for you for only $16.05 $11/page Learn More However, when she is 14 years old, the white globe is removed from her eye. She is therefore able to stare at people again. She becomes a bright student in class and manages to get the love of his dreams. Towards the end of her essay, it is evident that she is a successful woman in life. She is even able to see the beauty of the desert before she completely goes blind. Her main fear is that her daughter, Rebecca will recent her for her disability but to her surprise, she stares at her on night and tell her, â€Å"Mommy, there is a world in your eye† (Walker 443). At this point, she realises that she has been resenting herself for all the wrong reasons. She is howev er glad that her daughter is not embarrassed by her physical disability. Analysis and significance of the Essay This essay presents how a small factor occurrence can change the life of an individual. There are many people who have been living normal lives but as a result of an injury, sickness or accidents, their lives have changed and their dreams have been shattered. This comes about as a result of a change in their lifestyles, character, self-esteem and relationship with other individuals. Alices life changed once she got an injury on her eye. Her beauty, which was her advantage in life, was shattered. When she used to pray at night, she did not pray for sight but for beauty (Walker 443). This therefore shows how much she valued her beauty. The same theory applies to individuals who value a specific part of their life and lose it. A good example is Magic Johnson of the LA Lakers. He was diagnosed with the HIV virus at the peak of his career. As a result, he had a difficult time a ccepting this fact. This made him retire from professional basketball. However, when he accepted his status and publicly announced it, he gained public support. He came back to the game and was chosen as an All Star player in 1996. It is therefore essential to believe in yourself no matter what. Work Cited Walker, Alice. In Search of Our Mothers Gardens: Womanist Prose. Michigan: Harcourt Brace Jovanovich, 1983. Print

Function of place in Mad Max 2 by Georgre Miller 1981 (film) Movie Review

Function of place in Mad Max 2 by Georgre Miller 1981 (film) - Movie Review Example The cinematography of Mad Max 2 makes very little use of interiors but instead invites the audience to a wide open desert space, reminiscent of the blue skies, red sand and rugged canyons that were common in traditional westerns. The characters in their black leather or white canvas clothing move around this desolate space, and the impression that is given is deliberately edgy and harsh. The sun beats down on the settlers’ camp, and the bikers circle like marauding Indians, and all of the humans appear to be in a frontier between civilization and a deadly wilderness. The way the camera approaches the action is very different from the predictable and safe western style, however. Car chases are filmed with the camera low to the ground, and the vehicles approaching at speed and this draws the audience right into the danger. The main character played by Mel Gibson, is a drifter, neither one of the robbers, nor one of the homesteaders with their homely pigs and chickens. This locat ion does not symbolize the pioneers taming the wilderness, but rather the wilderness has the upper hand and the settlers are very much at its mercy. This film uses location to underline the destructiveness of industrialization and the precariousness of human survivors after an apocalyptic war.

Cultural group Essay Example | Topics and Well Written Essays - 500 words

Cultural group - Essay Example eritage, I dream and find piece of mind in my life.The dream is so sweet and if dreams werethe same, then all would see the rich taste of food I have whenever I dream of my culture. I hate what foreigners are trying to do to my culture. They are bent on destroyiong the sweet dreams and good moments that my culture has made me enjoy. Because of culture I have reached out to the outer space and danced to the awesome sounds of our rich music. In addition, my heart has been collected by the rich taste of food that my culture provides. Their taste is like eating in paradise itself. Not to forget is the sacredness by which my culture holds families and issues revolving around it like sex. Each time I am brought forward to my elders or parents to correct my wrong ways, I always feel at the end of the odeal that great justice has been done to me. When given a chance, I would stop foreigners completely from destroying my culture. This is because many visitors in my region do not understand most of our cultural practices and symbolics and are often found at the wrong side of the law as our interest are not aligned. Alternatively, I would educate foreingners on the significance of my culture within the society and introduce fines to those found destroying the rich heritage within my community. This will curb the rise on cultural offences perpatrated by foreigners who are ignorant of

Computer Dynamics Network Proposal

Computer Dynamics Network Proposal Computer Dynamics is a company with 300 computers in three adjacent five-story building with 100 computers in each building. The LANs are similar in each building with a data center is located in one building on the second floor. There are no other office locations. The current system is poorly designed and must be completely replaced. Develop a logical design for this enterprise campus that considers the seven network architecture components. The first thing that I would do is conduct a site survey of the companys existing network and obtain any documentation   such as site names, locations contacts, cabling layout, server room location, and operational hours. I then would run a network analysis of the entire network to check the efficiency of the current system. Faults that are defined during the test then I would addressed them prior to the new system install. The assumptions that I have made are that each building will have twenty computers per floor and the main building will also include the data center on the second floor. I would then meet with Computer Dynamics Company to identify the requirements of what they expect for a network. Topics to address would be the type of applications that are being used and any future application requirements that they may expect, goals of the company, and if any limitations or constraints they may have. Gathering the preliminary information from the customer I could then start the design process. The proposal to Computer Dynamics Company would be based off the seven network architecture components.   Each building LAN would be designed using a physical star topology that would connect the twenty computers on each floor with shielded twisted pair cable to a twenty four port 10 gigabyte switch. I would also propose a wireless network for each building along with a wired network. The wireless network would involve replacing the existing access points with 802.11ac access points three per building. The placement of the new access points on different channels would be placed on floors one, three and five of each building. The twenty four port ten gigabyte switches installed on each floor of the three buildings would be connected to a main switch located on the main floor of each building. They in turn are connected to a router placed in each building on the first floor. The connections between the five switches to the router in each building would use multi-mode fiber optic cabling as well as the connections from building to building. The designated main building will contain the data center on the second floor which contains the servers for the company. This data center would also contain the e-commerce edge enabling potential customers along with their existing customers to the view the company website. Each of the buildings LANs would connect to the data center through a switch with a fiber uplink port. The main building networks along with the other two buildings would be terminated via the other end of the fiber cable into ports on the main building data switch. Any connectivity to the outside via internet service would be connected through a gateway router that is connected directly into the main data switch. The need for a 10/100/1000 service needs to be provided by the companies ISP. Using this design would enable all 300 computer to have internet access and the ability to connect to any company server located at any of the other buildings. The last part of my proposal would be to test the new/upgrade system to ensure it meets Computer Dynamics requirements. I then would propose Computer Dynamics company use the network for an established period of time so they can monitor, verify, and make recommendations as needed. Once they are satisfied with the operation of the new network system, I would provide them with documentation of the site names, locations contacts, cabling layout, server room location, and equipment upgrades or changes of locations. Works Cited FitzGerald, Jerry, Alan Dennis, and Jerry FitzGerald. Business Data Communications and Networking. New York: Wiley, 1996. Print. How to design network | Eight step design methodology. Networking Virtualization. N.p., n.d. Web. 18 Feb. 2017.

The Blooding :: essays papers

The Blooding As centeral as the environmentalist issue is to the&lsquo blooding&rsquo is more about a boys painful search for identity. Col&rsquos search for his own identity is a bigger issue it the blooding as he is a very confused teenage boy, who is torn between the community of Cornwall and the greenies. Col was brought up being very protected by his mother. As Col was brought up his mother made sure he had the best of everything. She would knit him all his clothes, like the city children wore and this made him an outsider as the other children in Cornwall would tease him for his clothing, his mother, as she is Irish and a Catholic who goes to church. Col came from a family which was normal for the community of Cornwall. His father worked as a tree logger and in the mill, as his father had and his father had and so on. Col had been horn in hope that he would follow his family foot steps and keep the tradition in the family going, by working in the mill. Col lead a double life - with the gang and the forest. Col would go into the forest and would stay in a special which was called The Palace for hours. His grandfather has shown him this special place in the forest. This Palace was the originally place of the settlement, that Col&rsquos great grand father had been at until a land slide had landed on his great grandfather. The settlement people them moved on, to a new place, which is Cornwall. Which he had visited nearly every day. This also made Col an outsider to the rest of the kids in Cornwall. The thing that transformed Col from an outsider was when he had a fight with Scott (who was the best fighter), and he won the fight. A copper called Golden Gloves, who is the best fighter in Cornwall then asked Col if he wanted him to train him. After the fight Col was accepted by the other boys and was no longer an outsider but a friend on the other kids in Cornwall. Then the greenies arrived to Cornwall, challenging the mills and the logging of the forest. Col has mixed emotions towards this issue.&lsquo Anyway I thought the old was right about the greenies, but I secretly agreed with the greenies about the trees&rsquo. (p.7) This quote shows how Col is confused about what he thinks and wants to think what other people do, but he know that he thinks differently. Col does not want to

Psa 200

Auditing and Assurance Standards Council Philippine Standard on Auditing 330 (Redrafted) THE AUDITOR’S RESPONSES TO ASSESSED RISKS PSA 330 (Redrafted) PHILIPPINE STANDARD ON AUDITING 330 (REDRAFTED) THE AUDITOR’S RESPONSES TO ASSESSED RISKS (Effective for audits of financial statements for periods beginning on or after December 15, 2009) CONTENTS Paragraph Introduction Scope of this PSA†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Effective Date†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Objective†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Definitions†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã ¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ RequirementsOverall Responses†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. Audit Procedures Responsive to the Assessed Risks of Material Misstatement at the Assertion Level†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Adequacy of Presentation and Disclosure†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. Evaluating the Sufficiency and Appropriateness of Audit Evidence†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Documentation†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 1 2 3 4 5 6-24 25 26-28 29-31 Application and Other Explanatory M aterial Overall Responses†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. A1-A3 Audit Procedures Responsive to the Assessed Risks of Material Misstatement the Assertion Level†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.A4-A54 Adequacy of Presentation and Disclosure†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ A55 Evaluating the Sufficiency and Appropriateness of Audit Evidence†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. A56-A58 Documentation†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. A59 Acknowledgment Philippine Standard on Auditing (PSA) 330 (Redrafted), â€Å"The Auditor’s Responses to Assessed Risks† should be read in the context of the â€Å"Preface to the Philippine Standards on Quality Control, Auditing, Review, Other Assurance and Related Services,† which sets out the authority of PSAs. 2 PSA 330 (Redrafted) IntroductionScope of this PSA 1. This Philippine Standard on Auditing (PSA) deals with the auditor’s responsibility to design and implement responses to the risks of material misstatement identified and assessed by the auditor in accordance with PSA 315, â€Å"Identifying and Assessing Risks of Material Misstatement Through Understanding the Entity and Its Environment† in a financial statement audit. Effective Date 2. This PSA is effective for audits of financial statements for periods beginning on or after December 15, 2009. Objective 3.The objective of the auditor is to obtain sufficient appropriate audit evidence about the assessed risks of material misstatement, through designing and implementing appropriate responses to those risks. Definitions 4. For purposes of the PSAs, the following terms hav e the meanings attributed below: (a) Substantive procedure – An audit procedure designed to detect material misstatements at the assertion level. Substantive procedures comprise: (i) Tests of details (of classes of transactions, account balances, and disclosures), and ii) Substantive analytical procedures. (b) Test of controls – An audit procedure designed to evaluate the operating effectiveness of controls in preventing, or detecting and correcting, material misstatements at the assertion level. Requirements Overall Responses 5. The auditor shall design and implement overall responses to address the assessed risks of material misstatement at the financial statement level. (Ref: Para. A1-A3) 3 PSA 330 (Redrafted) Audit Procedures Responsive to the Assessed Risks of Material Misstatement at the Assertion Level 6.The auditor shall design and perform further audit procedures whose nature, timing, and extent are based on and are responsive to the assessed risks of material misstatement at the assertion level. (Ref: Para. A4-A8) 7. In designing the further audit procedures to be performed, the auditor shall: (a) Consider the reasons for the assessment given to the risk of material misstatement at the assertion level for each class of transactions, account balance, and disclosure, including: (i) The likelihood of material misstatement due to the particular characteristics of the relevant class of transactions, account balance, or disclosure (i. . , the inherent risk); and (ii) Whether the risk assessment takes account of relevant controls (i. e. , the control risk), thereby requiring the auditor to obtain audit evidence to determine whether the controls are operating effectively (i. e. , the auditor intends to rely on the operating effectiveness of controls in determining the nature, timing and extent of substantive procedures); and (Ref: Para. A9-A18) (b) Obtain more persuasive audit evidence the higher the auditor’s assessment of risk. (Ref: P ara. A19) Tests of Controls 8.The auditor shall design and perform tests of controls to obtain sufficient appropriate audit evidence as to the operating effectiveness of relevant controls when: (a) The auditor’s assessment of risks of material misstatement at the assertion level includes an expectation that the controls are operating effectively (i. e. , the auditor intends to rely on the operating effectiveness of controls in determining the nature, timing and extent of substantive procedures); or (b) Substantive procedures alone cannot provide sufficient appropriate audit evidence at the assertion level. Ref: Para. A20-A24) 9. In designing and performing tests of controls, the auditor shall obtain more persuasive audit evidence the greater the reliance the auditor places on the effectiveness of a control. (Ref: Para. A25) 4 PSA 330 (Redrafted) Nature and Extent of Tests of Controls 10. In designing and performing tests of controls, the auditor shall: (a) Perform other audit procedures in combination with inquiry to obtain audit evidence about the operating effectiveness of the controls, including: (i) How the controls were applied at relevant times during the period under audit. ii) The consistency with which they were applied. (iii) By whom or by what means they were applied. (Ref: Para. A26-29) (b) Determine whether the controls to be tested depend upon other controls (indirect controls), and if so, whether it is necessary to obtain audit evidence supporting the effective operation of those indirect controls. (Ref: Para. A3031) Timing of Tests of Controls 11. The auditor shall test controls for the particular time, or throughout the period, for which the auditor intends to rely on those controls, subject to aragraphs 12 and 15 below, in order to provide an appropriate basis for the auditor’s intended reliance. (Ref: Para. A32) Using audit evidence obtained during an interim period 12. When the auditor obtains audit evidence about the operatin g effectiveness of controls during an interim period, the auditor shall: (a) Obtain audit evidence about significant changes to those controls subsequent to the interim period; and (b) Determine the additional audit evidence to be obtained for the remaining period. (Ref: Para.A33-A34) Using audit evidence obtained in previous audits 13. In determining whether it is appropriate to use audit evidence about the operating effectiveness of controls obtained in previous audits, and, if so, the length of the time period that may elapse before retesting a control, the auditor shall consider the following: 5 PSA 330 (Redrafted) (a) The effectiveness of other elements of internal control, including the control environment, the entity’s monitoring of controls, and the entity’s risk assessment process; b) The risks arising from the characteristics of the control, including whether it is manual or automated; (c) The effectiveness of general IT-controls; (d) The effectiveness of the control and its application by the entity, including the nature and extent of deviations in the application of the control noted in previous audits, and whether there have been personnel changes that significantly affect the application of the control; (e) Whether the lack of a change in a particular control poses a risk due to changing circumstances; and f) The risks of material misstatement and the extent of reliance on the control. (Ref: Para. A35) 14. If the auditor plans to use audit evidence from a previous audit about the operating effectiveness of specific controls, the auditor shall establish the continuing relevance of that evidence by obtaining audit evidence about whether significant changes in those controls have occurred subsequent to the previous audit. The auditor shall obtain this evidence by performing inquiry combined with observation or inspection, to confirm the understanding of those specific controls, and: a) If there have been changes that affect the continu ing relevance of the audit evidence from the previous audit, the auditor shall test the controls in the current audit. (Ref: Para. A36) (b) If there have not been such changes, the auditor shall test the controls at least once in every third audit, and shall test some controls each audit to avoid the possibility of testing all the controls on which the auditor intends to rely in a single audit period with no testing of controls in the subsequent two audit periods. (Ref: Para. A37-39) Controls over significant risks 15.When the auditor plans to rely on controls over a risk the auditor has determined to be a significant risk, the auditor shall test those controls in the current period. 6 PSA 330 (Redrafted) Evaluating the Operating Effectiveness of Controls 16. When evaluating the operating effectiveness of relevant controls, the auditor shall evaluate whether misstatements that have been detected by substantive procedures indicate that controls are not operating effectively. The abse nce of misstatements detected by substantive procedures, however, does not provide audit evidence that controls related to the assertion being tested are effective. Ref: Para. A40) 17. When deviations from controls upon which the auditor intends to rely are detected, the auditor shall make specific inquiries to understand these matters and their potential consequences, and shall determine whether: (a) The tests of controls that have been performed provide an appropriate basis for reliance on the controls; (b) Additional tests of controls are necessary; or (c) The potential risks of misstatement need to be addressed using substantive procedures. (Ref: Para. A41) 18.The auditor shall evaluate whether, on the basis of the audit work performed, the auditor has identified a material weakness in the operating effectiveness of controls. 19. The auditor shall communicate material weaknesses in internal control identified during the audit on a timely basis to management at an appropriate lev el of responsibility and, as required by PSA 260 (Revised), â€Å"Communication with Those Charged with Governance,† 1 with those charged with governance (unless all of those charged with governance are involved in managing the entity). Substantive Procedures 0. Irrespective of the assessed risks of material misstatement, the auditor shall design and perform substantive procedures for each material class of transactions, account balance, and disclosure. (Ref: Para. A42-A47) Substantive Procedures Related to the Financial Statement Closing Process 21. The auditor’s substantive procedures shall include the following audit procedures related to the financial statement closing process: (a) Agreeing or reconciling the financial statements with the underlying accounting records; and 1 Close off document approved May 2006. 7PSA 330 (Redrafted) (b) Examining material journal entries and other adjustments made during the course of preparing the financial statements. (Ref: Para. A48) Substantive Procedures Responsive to Significant Risks 22. When the auditor has determined that an assessed risk of material misstatement at the assertion level is a significant risk, the auditor shall perform substantive procedures that are specifically responsive to that risk. When the approach to a significant risk consists only of substantive procedures, those procedures shall include tests of details. Ref: Para. A49) Timing of Substantive Procedures 23. When substantive procedures are performed at an interim date, the auditor shall cover the remaining period by performing: (a) Substantive procedures, combined with tests of controls for the intervening period; or (b) If the auditor determines that it is sufficient, further substantive procedures only, that provide a reasonable basis for extending the audit conclusions from the interim date to the period end. (Ref: Para. A51-A53) 24.If misstatements that the auditor did not expect when assessing the risks of material missta tement are detected at an interim date, the auditor shall evaluate whether the related assessment of risk and the planned nature, timing, or extent of substantive procedures covering the remaining period need to be modified. (Ref: Para. A54) Adequacy of Presentation and Disclosure 25. The auditor shall perform audit procedures to evaluate whether the overall presentation of the financial statements, including the related disclosures, is in accordance with the applicable financial reporting framework. Ref: Para. A55) Evaluating the Sufficiency and Appropriateness of Audit Evidence 26. Based on the audit procedures performed and the audit evidence obtained, the auditor shall evaluate before the conclusion of the audit whether the assessments of the risks of material misstatement at the assertion level remain appropriate. (Ref: Para. A56-57) 27. The auditor shall conclude whether sufficient appropriate audit evidence has been obtained. In forming an opinion, the auditor shall consider all elevant audit evidence, regardless of whether it appears to corroborate or to contradict the assertions in the financial statements. (Ref: Para. A58) 8 PSA 330 (Redrafted) 28. If the auditor has not obtained sufficient appropriate audit evidence as to a material financial statement assertion, the auditor shall attempt to obtain further audit evidence. If the auditor is unable to obtain sufficient appropriate audit evidence, the auditor shall express a qualified opinion or a disclaimer of opinion. Documentation 29. The auditor shall document: a) The overall responses to address the assessed risks of material misstatement at the financial statement level, and the nature, timing, and extent of the further audit procedures performed; (b) The linkage of those procedures with the assessed risks at the assertion level; and (c) The results of the audit procedures, including the conclusions where these are not otherwise clear. (Ref: Para. A59) 30. If the auditor plans to use audit eviden ce about the operating effectiveness of controls obtained in previous audits, the auditor shall document the conclusions reached about relying on such controls that were tested in a previous audit. 1. The auditors’ documentation shall demonstrate that the financial statements agree or reconcile with the underlying accounting records. *** Application and Other Explanatory Material Overall Responses (Ref: Para. 5) A1. Overall responses to address the assessed risks of material misstatement at the financial statement level may include: †¢ Emphasizing to the audit team the need to maintain professional skepticism. †¢ Assigning more experienced staff or those with special skills or using experts. †¢ Providing more supervision. †¢Incorporating additional elements of unpredictability in the selection of further audit procedures to be performed. 9 PSA 330 (Redrafted) †¢ A2. Making general changes to the nature, timing, or extent of audit procedures, for examp le: performing substantive procedures at the period end instead of at an interim date; or modifying the nature of audit procedures to obtain more persuasive audit evidence. The assessment of the risks of material misstatement at the financial statement level, and thereby the auditor’s overall responses, is affected by the auditor’s understanding of the control environment.An effective control environment may allow the auditor to have more confidence in internal control and the reliability of audit evidence generated internally within the entity and thus, for example, allow the auditor to conduct some audit procedures at an interim date rather than at the period end. Weaknesses in the control environment, however, have the opposite effect; for example, the auditor may respond to an ineffective control environment by: †¢ †¢ Obtaining more extensive audit evidence from substantive procedures. †¢ A3.Conducting more audit procedures as of the period end rathe r than at an interim date. Increasing the number of locations to be included in the audit scope. Such considerations, therefore, have a significant bearing on the auditor’s general approach, for example, an emphasis on substantive procedures (substantive approach), or an approach that uses tests of controls as well as substantive procedures (combined approach). Audit Procedures Responsive to the Assessed Risks of Material Misstatement at the Assertion Level The Nature, Timing, and Extent of Further Audit Procedures (Ref: Para. 6) A4.The auditor’s assessment of the identified risks at the assertion level provides a basis for considering the appropriate audit approach for designing and performing further audit procedures. For example, (as appropriate and notwithstanding the requirements of this PSA)2, the auditor may determine that: (a) Only by performing tests of controls may the auditor achieve an effective response to the assessed risk of material misstatement for a p articular assertion; (b) Performing only substantive procedures is appropriate for particular assertions and, therefore, the auditor excludes the effect of controls from the relevant risk assessment.This may be because the auditor’s risk assessment procedures 2 For example, as required by paragraph 20, irrespective of the approach selected, the auditor designs and performs substantive procedures for each significant class of transactions, account balance, and disclosure. 10 PSA 330 (Redrafted) have not identified any effective controls relevant to the assertion, or because testing controls would be inefficient and therefore the auditor does not intend to rely on the operating effectiveness of controls in determining the nature, timing and extent of substantive procedures; or c) A combined approach using both tests of controls and substantive procedures is an effective approach. A5. The nature of an audit procedure refers to its purpose (i. e. , test of controls or substantive procedure) and its type (i. e. , inspection, observation, inquiry, confirmation, recalculation, reperformance, or analytical procedure). The nature of the audit procedures is of most importance in responding to the assessed risks. A6. Timing of an audit procedure refers to when it is performed, or the period or date to which the audit evidence applies.A7. Extent of an audit procedure refers to the quantity to be performed, for example, a sample size or the number of observations of a control activity. A8. Designing and performing further audit procedures whose nature, timing, and extent are based on and are responsive to the assessed risks of material misstatement at the assertion level provides a clear linkage between the auditors’ further audit procedures and the risk assessment. Responding to the Assessed Risks at the Assertion Level (Ref: Para. 7(a)) NatureA9. The auditor’s assessed risks may affect both the types of audit procedures to be performed and their comb ination. For example, when an assessed risk is high, the auditor may confirm the completeness of the terms of a contract with the counterparty, in addition to inspecting the document. Further, certain audit procedures may be more appropriate for some assertions than others. For example, in relation to revenue, tests of controls may be most responsive to the assessed risk of misstatement of the completeness ssertion, whereas substantive procedures may be most responsive to the assessed risk of misstatement of the occurrence assertion. A10. The reasons for the assessment given to a risk are relevant in determining the nature of audit procedures. For example, if an assessed risk is lower because of the particular characteristics of a class of transactions without consideration of the related controls, then the auditor may determine that substantive analytical procedures alone provide sufficient appropriate audit evidence.On the other hand, if the assessed risk is lower because of inter nal controls, and the auditor intends to base the substantive procedures on that low assessment, then the auditor performs tests of those controls, as required by paragraph 8(a). This may be the case, for 11 PSA 330 (Redrafted) example, for a class of transactions of reasonably uniform, non-complex characteristics that are routinely processed and controlled by the entity’s information system. Timing A11.The auditor may perform tests of controls or substantive procedures at an interim date or at the period end. The higher the risk of material misstatement, the more likely it is that the auditor may decide it is more effective to perform substantive procedures nearer to, or at, the period end rather than at an earlier date, or to perform audit procedures unannounced or at unpredictable times (for example, performing audit procedures at selected locations on an unannounced basis). This is particularly relevant when considering the response to the risks of fraud.For example, the auditor may conclude that, when the risks of intentional misstatement or manipulation have been identified, audit procedures to extend audit conclusions from interim date to the period end would not be effective. A12. On the other hand, performing audit procedures before the period end may assist the auditor in identifying significant matters at an early stage of the audit, and consequently resolving them with the assistance of management or developing an effective audit approach to address such matters. A13. In addition, certain audit procedures can be performed only at or after the period end, for example: †¢ †¢Examining adjustments made during the course of preparing the financial statements; and †¢ A14. Agreeing the financial statements to the accounting records; Procedures to respond to a risk that, at the period end, the entity may have entered into improper sales contracts, or transactions may not have been finalized. Further relevant factors that influence the auditor’s consideration of when to perform audit procedures include the following: †¢ The control environment. †¢ When relevant information is available (for example, electronic files may subsequently be overwritten, or procedures to be observed may occur only at certain times). The nature of the risk (for example, if there is a risk of inflated revenues to meet earnings expectations by subsequent creation of false sales agreements, 12 PSA 330 (Redrafted) the auditor may wish to examine contracts available on the date of the period end). †¢ The period or date to which the audit evidence relates. Extent A15. The extent of an audit procedure judged necessary is determined after considering the materiality, the assessed risk, and the degree of assurance the auditor plans to obtain.When a single purpose is met by a combination of procedures, the extent of each procedure is considered separately. In general, the extent of audit procedures increases as the risk of m aterial misstatement increases. For example, in response to the assessed risk of material misstatement due to fraud, increasing sample sizes or performing substantive analytical procedures at a more detailed level may be appropriate. However, increasing the extent of an audit procedure is effective only if the audit procedure itself is relevant to the specific risk.A16. The use of computer-assisted audit techniques (CAATs) may enable more extensive testing of electronic transactions and account files, which may be useful when the auditor decides to modify the extent of testing, for example, in responding to the risks of material misstatement due to fraud. Such techniques can be used to select sample transactions from key electronic files, to sort transactions with specific characteristics, or to test an entire population instead of a sample. Considerations specific to public sector entities A17.For the audits of public sector entities, the audit mandate and any other special auditin g requirements may affect the auditor’s consideration of the nature, timing and extent of further audit procedures. Considerations specific to smaller entities A18. In the case of very small entities, there may not be many control activities that could be identified by the auditor, or the extent to which their existence or operation have been documented by the entity may be limited. In such cases, it may be more efficient for the auditor to perform further audit procedures that are primarily substantive procedures.In some rare cases, however, the absence of control activities or of other components of control may make it impossible to obtain sufficient appropriate audit evidence. Higher Assessments of Risk (Ref: Para 7(b)) A19. When obtaining more persuasive audit evidence because of a higher assessment of risk, the auditor may increase the quantity of the evidence, or obtain evidence that is more relevant or reliable, e. g. , by placing more emphasis on obtaining third 13 PS A 330 (Redrafted) party evidence or by obtaining corroborating evidence from a number of independent sources.Tests of Controls Designing and Performing Tests of Controls (Ref: Para. 8) A20. Tests of controls are performed only on those controls that the auditor has determined are suitably designed to prevent, or detect and correct, a material misstatement in an assertion. If substantially different controls were used at different times during the period under audit, each is considered separately. A21. Testing the operating effectiveness of controls is different from obtaining an understanding of and evaluating the design and implementation of controls.However, the same types of audit procedures are used. The auditor may, therefore, decide it is efficient to test the operating effectiveness of controls at the same time as evaluating their design and determining that they have been implemented. A22. Further, although some risk assessment procedures may not have been specifically desig ned as tests of controls, they may nevertheless provide audit evidence about the operating effectiveness of the controls and, consequently, serve as tests of controls. For example, the auditor’s risk assessment procedures may have included: Inquiring about management’s use of budgets. †¢ Observing management’s comparison of monthly budgeted and actual expenses. †¢ Inspecting reports pertaining to the investigation of variances between budgeted and actual amounts. These audit procedures provide knowledge about the design of the entity’s budgeting policies and whether they have been implemented, but may also provide audit evidence about the effectiveness of the operation of budgeting policies in preventing or detecting material misstatements in the classification of expenses. A23.In addition, the auditor may design a test of controls to be performed concurrently with a test of details on the same transaction. Although the purpose of a test of cont rols is different from the purpose of a test of details, both may be accomplished concurrently by performing a test of controls and a test of details on the same transaction, also known as a dual-purpose test. For example, the auditor may design, and evaluate the results of, a test to examine an invoice to determine whether it has been approved and to provide substantive audit evidence of a 14 PSA 330 (Redrafted) ransaction. A dual-purpose test is designed and evaluated by considering each purpose of the test separately. A24. In some cases, as discussed in PSA 315, the auditor may find it impossible to design effective substantive procedures that by themselves provide sufficient appropriate audit evidence at the assertion level. This may occur when an entity conducts its business using IT and no documentation of transactions is produced or maintained, other than through the IT system. In such cases, paragraph 8(b) requires the auditor to perform tests of relevant controls.Audit Evid ence and Intended Reliance (Ref: Para. 9) A25. A higher level of assurance may be sought about the operating effectiveness of controls when the approach adopted consists primarily of tests of controls, in particular where it is not possible or practicable to obtain sufficient appropriate audit evidence only from substantive procedures. Nature and Extent of Tests of Controls Other audit procedures in combination with inquiry (Ref: Para. 10(a)) A26. Inquiry alone is not sufficient to test the operating effectiveness of controls.Accordingly, other audit procedures are performed in combination with inquiry. In this regard, inquiry combined with inspection or reperformance may provide more assurance than inquiry and observation, since an observation is pertinent only at the point in time at which it is made. A27. The nature of the particular control influences the type of procedure required to obtain audit evidence about whether the control was operating effectively. For example, if oper ating effectiveness is evidenced by documentation, the auditor may decide to inspect it to obtain audit evidence about operating effectiveness.For other controls, however, documentation may not be available or relevant. For example, documentation of operation may not exist for some factors in the control environment, such as assignment of authority and responsibility, or for some types of control activities, such as control activities performed by a computer. In such circumstances, audit evidence about operating effectiveness may be obtained through inquiry in combination with other audit procedures such as observation or the use of CAATs. Extent of tests of controls A28.When more persuasive audit evidence is needed regarding the effectiveness of a control, it may be appropriate to increase the extent of testing of the control. As well as the degree of reliance on controls, matters the auditor may consider in determining the extent of tests of controls include the following: 15 PSA 330 (Redrafted) †¢ The frequency of the performance of the control by the entity during the period. †¢ The length of time during the audit period that the auditor is relying on the operating effectiveness of the control. †¢The expected rate of deviation from a control. †¢ The relevance and reliability of the audit evidence to be obtained regarding the operating effectiveness of the control at the assertion level. †¢ The extent to which audit evidence is obtained from tests of other controls related to the assertion. PSA 530, â€Å"Audit Sampling and Other Means of Testing† contains further guidance on the extent of testing. A29. Because of the inherent consistency of IT processing, it may not be necessary to increase the extent of testing of an automated control.An automated control can be expected to function consistently unless the program (including the tables, files, or other permanent data used by the program) is changed. Once the auditor determi nes that an automated control is functioning as intended (which could be done at the time the control is initially implemented or at some other date), the auditor may consider performing tests to determine that the control continues to function effectively. Such tests might include determining that: †¢ Changes to the program are not made without being subject to the appropriate program change controls, The authorized version of the program is used for processing transactions, and †¢ Other relevant general controls are effective. Such tests also might include determining that changes to the programs have not been made, as may be the case when the entity uses packaged software applications without modifying or maintaining them. For example, the auditor may inspect the record of the administration of IT security to obtain audit evidence that unauthorized access has not occurred during the period. Testing of indirect controls (Ref: Para. 10(b))A30. In some circumstances, it ma y be necessary to obtain audit evidence supporting the effective operation of indirect controls. For example, when the auditor decides to test the effectiveness of a user review of exception reports detailing sales in excess of authorized credit limits, the user review and related follow up is the control that is directly of relevance to the auditor. Controls over the accuracy of 16 PSA 330 (Redrafted) the information in the reports (for example, the general IT controls) are described as ‘indirect’ controls. A31.Because of the inherent consistency of IT processing, audit evidence about the implementation of an automated application control, when considered in combination with audit evidence about the operating effectiveness of the entity’s general controls (in particular, change controls), may also provide substantial audit evidence about its operating effectiveness. Timing of Tests of Controls Intended period of reliance (Ref: Para. 11) A32. Audit evidence perta ining only to a point in time may be sufficient for the auditor’s purpose, for example, when testing controls over the entity’s physical inventory counting at the period end.If, on the other hand, the auditor intends to rely on a control over a period, tests that are capable of providing audit evidence that the control operated effectively at relevant times during that period are appropriate. Such tests may include tests of the entity’s monitoring of controls. Using audit evidence obtained during an interim period (Ref: Para. 12) A33. Relevant factors in determining what additional audit evidence to obtain about controls that were operating during the period remaining after an interim period, include: †¢ †¢The specific controls that were tested during the interim period, and significant changes to them since they were tested, including changes in the information system, processes, and personnel. †¢ The degree to which audit evidence about the oper ating effectiveness of those controls was obtained. †¢ The length of the remaining period. †¢ The extent to which the auditor intends to reduce further substantive procedures based on the reliance of controls. †¢ A34. The significance of the assessed risks of material misstatement at the assertion level. The control environment.Additional audit evidence may be obtained, for example, by extending tests of controls over the remaining period or testing the entity’s monitoring of controls. 17 PSA 330 (Redrafted) Using audit evidence obtained in previous audits (Ref: Para. 13) A35. In certain circumstances, audit evidence obtained from previous audits may provide audit evidence where the auditor performs audit procedures to establish its continuing relevance. For example, in performing a previous audit, the auditor may have determined that an automated control was functioning as intended.The auditor may obtain audit evidence to determine whether changes to the autom ated control have been made that affect its continued effective functioning through, for example, inquiries of management and the inspection of logs to indicate what controls have been changed. Consideration of audit evidence about these changes may support either increasing or decreasing the expected audit evidence to be obtained in the current period about the operating effectiveness of the controls. Controls that have changed from previous audits (Ref: Para. 4(a)) A36. Changes may affect the relevance of the audit evidence obtained in previous audits such that there may no longer be a basis for continued reliance. For example, changes in a system that enable an entity to receive a new report from the system probably do not affect the relevance of audit evidence from a previous audit; however, a change that causes data to be accumulated or calculated differently does affect it. Controls that have not changed from previous audits (Ref: Para. 14(b)) A37.The auditor’s decision on whether to rely on audit evidence obtained in previous audits for controls that: (a) Have not changed since they were last tested; and (b) Are not controls that mitigate a significant risk, is a matter of professional judgment. In addition, the length of time between retesting such controls is also a matter of professional judgment, but is required by paragraph 14(b) to be at least once in every third year. A38. In general, the higher the risk of material misstatement, or the greater the reliance on controls, the shorter the time period elapsed, if any, is likely to be.Factors that may decrease the period for retesting a control, or result in not relying on audit evidence obtained in previous audits at all, include the following: †¢ A weak control environment. †¢ Weak monitoring of controls. †¢ A significant manual element to the relevant controls. 18 PSA 330 (Redrafted) †¢ †¢ Changing circumstances that indicate the need for changes in the control. â₠¬ ¢ A39. Personnel changes that significantly affect the application of the control. Weak general IT-controls.When there are a number of controls for which the auditor intends to rely on audit evidence obtained in previous audits, testing some of those controls in each audit provides corroborating information about the continuing effectiveness of the control environment. This contributes to the auditor’s decision about whether it is appropriate to rely on audit evidence obtained in previous audits. Evaluating the Operating Effectiveness of Controls (Ref: Para. 16-19) A40. A material misstatement detected by the auditor’s procedures may indicate the existence of a material weakness in internal control.A41. The concept of effectiveness of the operation of controls recognizes that some deviations in the way controls are applied by the entity may occur. Deviations from prescribed controls may be caused by such factors as changes in key personnel, significant seasonal fluct uations in volume of transactions and human error. The detected rate of deviation, in particular in comparison with the expected rate, may indicate that the control cannot be relied on to reduce risk at the assertion level to that assessed by the auditor.Substantive Procedures (Ref: Para. 20) A42. Paragraph 20 requires the auditor to design and perform substantive procedures for each material class of transactions, account balance, and disclosure, irrespective of the assessed risks of material misstatement. This requirement reflects the facts that: (i) the auditor’s assessment of risk is judgmental and so may not identify all risks of material misstatement; and (ii) there are inherent limitations to internal control, including management override.Nature and Extent of Substantive Procedures A43. Depending on the circumstances, the auditor may determine that: †¢ Performing only substantive analytical procedures will be sufficient to reduce audit risk to an acceptably low l evel. For example, where the auditor’s assessment of risk is supported by audit evidence from tests of controls. †¢ Only tests of details are appropriate. †¢ A combination of substantive analytical procedures and tests of details are most responsive to the assessed risks. 19 PSA 330 (Redrafted) A44.Substantive analytical procedures are generally more applicable to large volumes of transactions that tend to be predictable over time. PSA 520, â€Å"Analytical Procedures† establishes requirements and provides guidance on the application of analytical procedures during an audit. A45. The nature of the risk and assertion is relevant to the design of tests of details. For example, tests of details related to the existence or occurrence assertion may involve selecting from items contained in a financial statement amount and obtaining the relevant audit evidence.On the other hand, tests of details related to the completeness assertion may involve selecting from items that are expected to be included in the relevant financial statement amount and investigating whether they are included. A46. Because the assessment of the risk of material misstatement takes account of internal control, the extent of substantive procedures may need to be increased when the results from tests of controls are unsatisfactory. However, increasing the extent of an audit procedure is appropriate only if the audit procedure itself is relevant to the specific risk. A47.In designing tests of details, the extent of testing is ordinarily thought of in terms of the sample size. However, other matters are also relevant, including whether it is more effective to use other selective means of testing. See PSA 530 for additional guidance. Substantive Procedures Related to the Financial Statement Closing Process (Ref: Para. 21(b)) A48. The nature, and also the extent, of the auditor’s examination of journal entries and other adjustments depends on the nature and complexity o f the entity’s financial reporting process and the related risks of material misstatement.Substantive Procedures Responsive to Significant Risks (Ref: Para. 22) A49. Paragraph 22 of this PSA requires the auditor to perform substantive procedures that are specifically responsive to risks the auditor has determined to be significant risks. For example, if the auditor identifies that management is under pressure to meet earnings expectations, there may be a risk that management is inflating sales by improperly recognizing revenue related to sales agreements with terms that preclude revenue recognition or by invoicing sales before shipment.In these circumstances, the auditor may, for example, design external confirmations not only to confirm outstanding amounts, but also to confirm the details of the sales agreements, including date, any rights of return and delivery terms. In addition, the auditor may find it effective to supplement such external confirmations with inquiries of non-financial personnel in the entity regarding any changes in sales agreements and delivery terms. Substantive procedures related to 20 PSA 330 (Redrafted) ignificant risks are most often designed to obtain audit evidence with high reliability. Timing of Substantive Procedures (Ref: Para. 23-24) A50. In most cases, audit evidence from a previous audit’s substantive procedures provides little or no audit evidence for the current period. There are, however, exceptions, e. g. , a legal opinion obtained in a previous audit related to the structure of a securitization to which no changes have occurred, may be relevant in the current period.In such cases, it may be appropriate to use audit evidence from a previous audit’s substantive procedures if that evidence and the related subject matter have not fundamentally changed, and audit procedures have been performed during the current period to establish its continuing relevance. Using audit evidence obtained during an interim period (Ref: Para. 23) A51. In some circumstances, the auditor may determine that it is effective to perform substantive procedures at an interim date, and to compare and reconcile information concerning the balance at the period end with the comparable information at the interim date to: a) Identify amounts that appear unusual, (b) Investigate any such amounts, and (c) Perform substantive analytical procedures or tests of details to test the intervening period. A52. Performing substantive procedures at an interim date without undertaking additional procedures at a later date increases the risk that the auditor will not detect misstatements that may exist at the period end. This risk increases as the remaining period is lengthened. Factors such as the following may influence whether to perform substantive procedures at an interim date: †¢The control environment and other relevant controls. †¢ The availability at a later date of information necessary for the auditorâ€℠¢s procedures. †¢ The purpose of the substantive procedure. †¢ The assessed risk of material misstatement. †¢ The nature of the class of transactions or account balance and related assertions. 21 PSA 330 (Redrafted) †¢ A53. The ability of the auditor to perform appropriate substantive procedures or substantive procedures combined with tests of controls to cover the remaining period in order to reduce the risk that misstatements that may exist at the period end will not be detected.Factors such as the following may influence whether to perform substantive analytical procedures with respect to the period between the interim date and the period end: †¢ Whether the period end balances of the particular classes of transactions or account balances are reasonably predictable with respect to amount, relative significance, and composition. †¢ Whether the entity’s procedures for analyzing and adjusting such classes of transactions or account balances at in terim dates and for establishing proper accounting cutoffs are appropriate. Whether the information system relevant to financial reporting will provide information concerning the balances at the period end and the transactions in the remaining period that is sufficient to permit investigation of: (a) Significant unusual transactions or entries (including those at or near the period end), (b) Other causes of significant fluctuations, or expected fluctuations that did not occur, and (c) Changes in the composition of the classes of transactions or account balances.Misstatements detected at an interim date (Ref: Para. 24) A54. When the auditor concludes that the planned nature, timing, or extent of substantive procedures covering the remaining period need to be modified as a result of unexpected misstatements detected at an interim date, such modification may include extending or repeating the procedures performed at the interim date at the period end. Adequacy of Presentation and Discl osure (Ref: Para. 25) A55.Evaluating the overall presentation of the financial statements, including the related disclosures, relates to whether the individual financial statements are presented in a manner that reflects the appropriate classification and description of financial information, and the form, arrangement, and content of the financial statements and their appended notes. This includes, for example, the terminology 22 PSA 330 (Redrafted) used, the amount of detail given, the classification of items in the statements, and the bases of amounts set forth. Evaluating the Sufficiency and Appropriateness of Audit Evidence (Ref: Para. 6-28) A56. An audit of financial statements is a cumulative and iterative process. As the auditor performs planned audit procedures, the audit evidence obtained may cause the auditor to modify the nature, timing, or extent of other planned audit procedures. Information may come to the auditor’s attention that differs significantly from the information on which the risk assessment was based. For example, †¢ The extent of misstatements that the auditor detects by performing substantive procedures may alter the auditor’s judgment about the risk assessments and may indicate a material weakness in internal control. The auditor may become aware of discrepancies in accounting records, or conflicting or missing evidence. †¢ Analytical procedures performed at the overall review stage of the audit may indicate a previously unrecognized risk of material misstatement. In such circumstances, the auditor may need to reevaluate the planned audit procedures, based on the revised consideration of assessed risks for all or some of the classes of transactions, account balances, or disclosures and related assertions. PSA 315 contains further guidance on revising the auditor’s risk assessment. A57.The auditor cannot assume that an instance of fraud or error is an isolated occurrence. Therefore, the consideration of how the detection of a misstatement affects the assessed risks of material misstatement is important in determining whether the assessment remains appropriate. A58. The auditor’s judgment as to what constitutes sufficient appropriate audit evidence is influenced by such factors as the following: †¢ Significance of the potential misstatement in the assertion and the likelihood of its having a material effect, individually or aggregated with other potential misstatements, on the financial statements. Effectiveness of management’s responses and controls to address the risks. †¢ Experience gained during previous audits with respect to similar potential misstatements. †¢ Results of audit procedures performed, including whether such audit procedures identified specific instances of fraud or error. 23 PSA 330 (Redrafted) †¢ Source and reliability of the available information. †¢ Persuasiveness of the audit evidence. †¢ Understanding of the entit y and its environment, including the entity’s internal control. Documentation (Ref: Para. 29) A59.The form and extent of audit documentation is a matter of professional judgment, and is influenced by the nature, size and complexity of the entity and its internal control, availability of information from the entity and the audit methodology and technology used in the audit. Acknowledgment This PSA is based on International Standard on Auditing 330 (Redrafted), â€Å"The Auditor’s Responses to Assessed Risks,† issued by the International Auditing and Assurance Standards Board. There are no significant differences between this PSA 330 (Redrafted) and ISA 330 (Redrafted). 4 PSA 330 (Redrafted) This PSA 330 (Redrafted), â€Å"The Auditor’s Responses to Assessed Risks,† was unanimously approved for adoption on January 29, 2007 by the members of the Auditing and Assurance Standards Council. Benjamin R. Punongbayan, Chairman Felicidad A. Abad Antonio P. Ac yatan Erwin Vincent G. Alcala Froilan G. Ampil David L. Balangue Ma. Gracia Casals-Diaz Amorsonia B. Escarda Manuel O. Faustino Eliseo A. Fernandez Nestorio C. Roraldo Joaquin P. Tolentino Editha O. Tuason Jaime E. Ysmael 25