Negligence free essay sample

Paper Negligence, net carelessness, and misbehavior are terms that medicinal services experts dread being engaged with. We have human services laws and approaches that manage every social insurance practice. In today’s belligerent society, we see human services claims that are illegitimately filled, some that are not legitimate, and some unjustifiably settled cases. However there are a few circumstances where a claim ought to have certainly occurred and nobody recorded. There are individuals that live of monies gathered from claims, while there are individuals that are uneducated, and uninformed of these choices. This paper will talk about the contrasts between misbehavior, net carelessness, and carelessness, and afterward utilize this data to remark on how a sensible medical caretaker would have conceivably forestalled that disaster that occurred in the tale of the patient in the Neighborhood, Episode 7, Season 3 paper article. â€Å"Negligence is a general term that means lead ailing in due care† (Guido, 2010). In the social insurance world this implies not giving legitimate consideration, or giving consideration that is improper. We will compose a custom paper test on Carelessness or on the other hand any comparable point explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page This likewise implying the sensible human services specialist would have acted contrastingly in a similar circumstance. As indicated by an article by Cornock, four components must be demonstrated to build up carelessness, which are obligation of care, penetrate of obligation, damage, and causation (2011). Obligation of care implying that the human services proficient owed the individual a specific standard of care that the person didn't meet. Penetrate of obligation is the point at which the human services proficient neglected to act in a manner that was normal from their expert subject matter. Mischief alludes to the need to demonstrate that damage has been continued because of the penetrate of obligation. Causation is talking about expecting to show a causal connection between n the break of obligation and the mischief endured by the patient (Cornock, 2011). Misbehavior is now and then alluded to a â€Å"professional negligence† (Guido, 2010). Misbehavior envelops patients accepting inappropriate consideration just as a break in the principles of training of that human services proficient. So as to record a negligence claim, the litigant must be an expert, for example, an attendant, specialist, legal counselor, and so on. Courts have persistently characterized misbehavior as expert unfortunate behavior, preposterous absence of ledge, or betrayal in expert or legal executive duties† (Guido, 2010). Generally negligence brings about the damage of a customer. Among medicinal services experts, misbehavior is any terrible, untalented, or careless treatment that har ms the patient. A standard of lead is contemplated while dissecting misbehavior cases. As indicated by Quick, standard of direct is the level of expertise and adapting usually had and utilized by individuals from the calling (2006). A part, who has satisfied these guidelines, can't for the most part be discovered careless. Carelessness and negligence might be comparable in nature and might cover. What decides the thing that matters is if the individual submitting the demonstration is an expert. A guardian with no permit would be blamed for carelessness and a medical attendant would be blamed for misbehavior. The other contrast is that most courts have concluded that experts ought to be maintained to giving a higher caliber of care than a non-proficient. Net carelessness is the point at which a social insurance laborer realizes that their activities will make direct mischief the patient, however they do it in any case (Quick, 2006). Net carelessness, as characterized, is a substantially more entangled and disturbing idea. Net carelessness is a demonstration or oversight â€Å"which when seen dispassionately from the stance of the on-screen character at the hour of its event includes an outrageous level of hazard, thinking about the likelihood and extent of the expected damage to other people; and of which the entertainer has real, abstract attention to the hazard in question, yet by and by continues with cognizant lack of concern to the rights, security, or government assistance of others† (Quick, 2006). A few models would utilize limitations as an accommodation as opposed to for the patient’s security until the patient grows either physical or mental issues or not changing dressings on a post operation persistent until the patient builds up a disease. The paper article in The Neighborhood, Episode 7, Season 3 is about a patient whom I accept was a survivor of misbehavior. He went into the neighborhood emergency clinic to have one of his legs removed because of diabetic confusions. At the point when he woke up from the medical procedure he found an inappropriate leg was cut away. He became unnerved when he at long last persuaded himself that he would wind up without any legs rather than what the first arrangement was. His personal satisfaction would be colossally influenced. What he could do at present having one leg; he could always again be unable to manage with no legs. The specialist and the careful group who submitted this wrong are experts and thusly this speaks to misbehavior. The specialist and his careful group didn't follow legitimate convention preceding the medical procedure. As a medical attendant for this situation I would have taken a couple of realize precautionary measures to diminish the likelihood of this sort of hazardous slip-up to happen. Initial, a pre-strategy agenda ought to have been arranged and closed down by various administrations, for example, careful conceding, pre-operation nursing staff, lastly working room attendants before the medical procedure. These kinds of agendas have been embraced all things considered medical clinics. The agenda incorporates checking it is the perfect individual, the correct method, the correct body part, the right meds, and hardware. Playing out a careful respite or time and having all individuals concur would have annihilated this issue. On the off chance that this agenda had been appropriately followed the slip-up would have been forestalled. Recording everything that is done is a crucial piece of the nurse’s occupation, and one of the manners in which medical attendants can shield themselves from claims. In the event that a careful delay had been done, and documentation had started from the second the patient showed up at careful conceding that day, at that point botches like these would not have happened. Documentation can extraordinarily reduce the odds of untoward occasions like these. Conclussion With all the jobs that needs to be done, it is anything but difficult to sidestep documentation, and attempt to spare some time by doing it later. In this model attempting to spare time has cost someone to live the rest of their lives without any legs. The article makes reference to a deficiency of nursing staff that the emergency clinic was encountering. This most probable bigly affected what occurred in the working room. The medical clinic will currently presumably confront the test of keeping its entryways open due to not managing worker concerns. Carelessness, misbehavior, and gross carelessness would all be able to be dodged basically by following medical clinic strategies nd conventions.

Kim’s TimeLine Essay

Some time ago reading material, a writing slate, a lot of reference books, and a guide of the world were viewed as showing helps; kid how times have changed.â Today we should simply flip on a PC, and the world comes to us in a matter of seconds.â In today’s current world instructors approach a practically unbounded measure of information.â There are such huge numbers of sites out there that cook carefully to teachers, and their understudies. For instance, one site that is by all accounts getting a great deal of consideration from educators and their understudies, is one that an instructor made herself; her name is Kim.â I will investigate her site, alongside other showing help sites, and perceive how they rate against hers.â First of all let’s start with a fundamental framework of my examination paper, and in what way we are going to address the accompanying inquiries: Clarify the technique for Kim’s TimeLine? Give an evaluate of Kim’s thoughts, and how they identify with the TimeLine? Rundown the upsides of Kim’s Time Line, from a student’s perspective? Rundown the hindrances of Kim’s TimeLine, from a student’s perspective. Present other showing help sites, alongside diary articles, and how they match Kim’s TimeLine? Give a target finish of the looked into material?  The reason for this examination paper is to concentrate on these six inquiries. Clarify the technique for Kim’s TimeLine?  â â      When you click onto Kim’s TimeLine, an image of a writing slate, and a colloquialism: Kim’s Korner for Teacher Talk, alongside a yellow sun, pops onto your PC screen.â Then in huge dark letters the accompanying trademark catches your eye: IDEAS FOR TEACHING THE WRITING PROCESS. Kim then presents five stages of her creative cycle: Prewriting, Writing, Revising, Editing, Proofreading, and Publishing.â The site page additionally incorporates General Ideas For Teaching the Writing Process, for example, Creative cycle Timeline, The Writing Process, Implementing the Writing Process, Sample Listing of Specific Writing Strategies (for each progression), Ten Ways to Emphasize the Writing Process.â (Writing Process 2006) Give a Critique of Kim’s Ideas and How They Relate to the TimeLine?  â â â â â â To be straightforward with you, I truly delighted in perusing over Kim’s TimeLine site, andâ  found it to be non-threatening.â The data was spread out in an incredibly shortsighted way, and I could really picture understudies, alongside their educators, utilizing and profiting by the data that this instructing help gives. Rundown the Advantages of Kim’s TimeLine, From a Students Point of View?  â â â â â â As I previously referenced, the TimeLine is inconceivably simple to operate.â If you see the TimeLine through a student’s eyes, you will acknowledge how the site causes you to feel absolutely great, and non-threatened, with respect to the data that the TimeLine is attempting to pass on to you as an understudy. Before I started this exploration paper, I need to concede that I was loaded up with a specific measure of nervousness, and stress; I thought about whether I’d do a palatable job.â But then to my pleasure, I saw that Kim’s TimeLine had a segment that managed dread, and worry.â Her adapting methodologies to composing tension goes as follows: Center your vitality by practicing the errand in your mind. Intentionally stop the non-beneficial remarks going through your mind by supplanting them with profitable ones. On the off chance that you have some â€Å"rituals† for composing achievement, use them. (Kim’s TimeLine 2006)  â â â â â â So venturing into a student’s shoes, I put her adapting strategies under serious scrutiny; and estimate what?â They really worked.â I sincerely believed that the TimeLine, similar to most of site based teachers’ helps would have been very difficult to understand.â Either that, or it would have been some obsolete technique for teaching.â Without seeming like some mushy infomercial, I’m happy that I wasn't right, and would emphatically prescribe the TimeLine to the two understudies, and their educators. Rundown the Disadvantages of Kim’s TimeLine, From a Students Point of View?  â â â â â â Once again I put my feet into a student’s shoes, and made a decent attempt to locate the littlest measure of an imperfection with Kim’s web-sight, however was fruitless in my efforts.â The main blemish I could discover, didn’t include the substance of her TimeLine, yet rather, to what extent her site address will be: address: http://www.kimskorner4teachertalk.com/composing/general/timeline.html Present Other Teaching Aid Websites, Along With Journal Articles, And How They Measure Up To Kim’s TimeLine?  â â â â â â As this task makes reference to in its guidelines, the web furnishes you with so much data that you should build up a separating taste with regards to the estimation of a website.â I thoroughly agree with this affirmation, and recognize that there is an unending sum ofâ raw numbers over the internet.â But how does this identify with Kim’s TimeLine? Well in understanding to the assignment’s directions I have picked five teachers’ helps sites, and will assess them.â I will likewise separate how these sites match Kim’s TimeLine.  â â â â â â The main site is called â€Å"Free TeachingAids.com.†Ã‚ I saw this site as nebulous and unclear, sort of like a major spending film with a plot that goes nowhere.â (freeteachingaids.com 2006)  â â â â â â The subsequent site was essentially titled, â€Å"Teachers’ Aids†.â This site was like Kim’s TimeLine. It was non-scaring, and from a student’s viewpoint, they will welcome the way that it is direct, and to the point.â But all things considered, the extent that a composing instrument goes, I would even now need to put Kim’s TimeLine over this one.  â â â â â â The third site I picked was Java Applets for Teaching of AstroPhysics. Demonstrating the differentiation between Kim’s TimeLine, and this site, would resemble contrasting apples and oranges; they’re altogether diverse.â Astrophysics isn't some tea, be that as it may, on the off chance that it was, I would ask the individuals who plan a profession in this field to click onto this website.â It has a simple to follow chapter by chapter guide, alongside a straightforward easy to follow outline.â Key words are featured, and went with an unproblematic definition.â (JK’s Applets for Teaching Astrophysics 2006)  â â â â â â The fourth site is called â€Å"Classic Teaching Resources†, and manages memory aides, and other little-known techniques to help you as an understudy, remember course material.â It centers around: sentence structure, music, dates and different numbers, and affiliation and other subjects.â The site was begun by David Parsons, he expresses: â€Å"As a previous educator of Latin, Greek and Classical Civilization for about 25 years I have aggregated a lot of instructing material to share, and furthermore comprehend what I would have preferred promptly available.â This site is a little commitment to the educating of old style subjects.†Ã¢ (Classic Latin Greek Teaching Aids 2006)  â â â â â â The fifth, and last site I will contrast with Kim’s TimeLine is named Parliament : Teachers’ centre.â Like the primary site, â€Å"Free TeachingAids.com†, I saw it as hazy, and for absence of a superior term, some what indistinct.â It offers a list of themes, so you can choose a subject that is just as you would prefer; yet that’s about it.â It was intended to instruct would be British residents in achieving their British citizenship credentials.â (Teaching Citizenship Resource Center and British Citizenship Teaching Aids 2006)  â â â â â â Teaching helps aren’t just getting saw on the web, they’re likewise getting affirmation in the broad communications, for example, magazine articles.â In a compelling article, composed by Greifner, she reports: â€Å"To assist instructors with examining the most present events.â Weekly Reader is additionally propelling electronic Classroom News Breaks this fall.â The messaged exercise plans will offer age-proper data, reproducible pages, and the web connects about noteworthy world news inside 24 hours of the event’s occurrence.†Ã¢ (Education week 2006)  â â â â â â Another article gives teachers’ a web â€Å"Book Study† direct: Gary Paulsen: webenglishteacher.com/paulsen.html This rich asset has exercise plans and exercises for all ages.â Plans incorporate a coordinated unit and a PowerPoint control for making an endurance pack. Educator Cyber direct †Hatchet sdco-k12.ca.us/score/bring forth/hatchettg.htm This exercise plan contains language expressions content principles, understudy exercises and web assets for an investigation of the book. Ax, mce.k12tn.net/endurance/ax/hatchet.htm An efficient asset partitioned by book chapter.â Each section class has on the web (and printable) inquiries for your book study, exercises that tie into the section subjects, composing exercises and jargon activities.â (Teaching Prek-8 2006)  â â â â â â The web isn’t the main electronic medium that today’s instructors are utilizing in the classroom.â Video games have made it into our insightful foundations, as this article proclaims: Video games show deductive thinking, memory, systems, and regularly, content zone knowledge.â Teachers like Bill Mackenty, a PC authority at the Edgartown School on Martha’s Vineyard, offer recognition to Playstation.â It detail

50+ Of Your Favorite Contemporary Poetry Collections

50+ Of Your Favorite Contemporary Poetry Collections This giveaway is sponsored by Congotronic by Shane Book and Trickster by Randall Potts. In Book’s polyvocal poetry collection, he brandishes a particularly pleasing form of near-nonsense, mixing African folk history, hip-hop lyrics, and meditations on mind and body. . . . If certain passages challenge readers (“I am after after I am because because I am a burst of was”), they always reward with new, unusual experiences of language and meaning. Book blends the fashionable savvy of pop producer Pharrell Williams, the experimental poetics of Adam Fitzgerald (The Late Parade, 2013), and the disorienting strangeness of playwright Sarah Ruhl.â€"Booklist   Potts writes poems charged with an intense and loving empathy with the living and non-living things of the Earth and the spirit that animates them. His poems are grounded in images and borne aloft by the song of ancient and modern traditions. They are touched by the spirit that moves through the work of Merwin, Trakl, and Tarkovsky, a spirit that endows things with the luminous effects of golden sunlight scattered through leaves, illuminating darkness with hope.â€"Geoffrey Nutter, author, The Rose of January  and Christopher Sunset ____________________ For this giveaway, we asked for your favorite contemporary poetry collections- leaving the definition of contemporary up to you- and here are your answers! Time and Materials by Robert Hass Nights I Let the Tiger Get You by Elizabeth Cantwell Rookery by Traci Brimhall Sun by Michael Palmer King Me by Roger Reeves Your Own, Sylvia: A Verse Portrait of Sylvia Plath by Stephanie Hemphill The Fifty Minute Mermaid  by Nuala Ni Dhomhnaill Frameless Windows, Squares of Light by Cathy Song Jelly Roll by Kevin Young Sleeping on the Wing by Kenneth Koch and Kate Ferrell Pilgrim by David Whyte What the Living Do by Marie Howe Emergency Kit: Poems for Strange Times by Jo Shapcott and Matthew Sweeney Getting Stitches by Rudy K. Francisco The Cinnamon Peeler by Michael Ondaatje Gray Matter by Sarah Michas-Martin Motherland Fatherland Homelandsexuals by Patricia Lockwood No Matter the Wreckage by Sarah Kay Missing You, Metropolis by Gary Jackson Blowout by Denise Duhamel Crush by Richard Siken What have you done to our ears to make us hear echoes? by Arlene Kim Senegal Taxi by Juan Felipe Herrera In Search of Midnight by Mike McGee The Madness Vase by Andrea Gibson Forgiveness Parade by Jeffery McDaniel Bellocqs Ophelia by Natasha Tretheway Gentleman Practice by Buddy Wakefield Dear Future Boyfriend by  Cristin OKeefe Aptowicz Bicentennial: Poems by Dan Chiasson Human Dark With Sugar by Brenda Shaughnessy The Rhizome as a Field of Broken Bones by Margaret Randall 10,000 Wallpapers by Matt Shears Life on Mars by Tracy K. Smith Breaking Poems by  Suheir Hammad Bitters by Rebecca Seiferle Songs of a Clerk by Gary Beck The Silence of Doorways by Sharon Venezio God Particles by Thomas Lux Anne Stevensons Poems 1955-2005 Words for Empty and Words for Full by Bob Hicok Angle of Yaw by Ben Lerner Wind in a Box by Terrance Hayes Love Poems by Nikki Giovanni Slamma Lamma Ding Dong by Dan Leamen The Trouble with Poetry by Billy Collins Blind Huber by Nick Flynn Selected Poems by  Bob Schneider Now Youre the Enemy by James Allen Hall Essays Against Ruin by Brian Clements The Complete Works of Edna St. Vincent Millay Men in Groups by Aaron Smith Broetry by Brian McGackin New Shoes on a Dead Horse by Sierra DeMulder

Factors That Affect A Country s Economic Performance

Introduction National unemployment rates are one of the key macroeconomic figures that indicate to an extent how well a country is performing at a certain point in time. These figures are widely used by economists because they can show economic growth or economic stagnation. One of the most significant steps that must be taken in order to reduce the unemployment rate is to find out what is causing it. There are many different factors that affect a country’s economic is performance, which means that there is also a wide range of policies that can be implemented to reduce unemployment and improve economic performance. Typically there are two major types of employment factors – demand side and supply side. Unemployment – types, causes and effects According to John Sloman and Alison Wride (2010, p.32) unemployed person is considered to be the one who is without work, but is available for a one at current wage rates. Unemployment, however, is not only a personal issue but also a big social and economic problem, which leads to lost in human capital, incomes, production and lowering the standard of living as a whole. Depending on what is the cause of it, unemployment may be divided into frictional, structural and cyclical, where frictional and structural form the so called natural unemployment. Cyclical unemployment is simply caused because of recession – is a typical demand-sided unemployment which means that there is a lack of aggregate demand in the economy and there is lessShow MoreRelatedDifferent Dimensions Of Apple s Products And Services1573 Words   |  7 Pagesforces that influence strategic decisions and performance. Further, the performance of a business is affected by stakeholder groups whose inte rests must be factored in decision-making. Therefore, it is imperative for organizations to have a comprehensive understanding of the nature of the environment in which they operate and the implications of stakeholder’s interests in their long-term and short-term performance. This report will explore the different dimensionsRead MoreStudent s Performance As Cause Effect Phenomen A Multilevel Approach1245 Words   |  5 PagesStudent’s Performance as Cause-Effect Phenomena: A Multilevel Approach Introduction: Education plays a vital role in the human and country development at all stages. There are key determinants that affect the education level which ultimately translate into human and country s development. Quality education ensures the achievement of knowledge and required skills that enable individuals to enhance the productivity and improve their living standard and access to basic needs. ThisRead MoreSmall Business Ent. 1. Investigate Performance of a Selected Small Business Enterprise.1581 Words   |  7 Pages1. 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Essay on Romantic Era Time of a New Time - 1656 Words

Romantic Era: Time of a New Time It was a time of no choice. A man was born into his class he did not have a choice of what he could do in this country. There was a class of nobility and then the class of poor. There was no sense of religious freedom you were either a follower of the church or you were a follower of the church. The church controlled the government made the laws and taught what was right and wrong and no one was allowed to question it. For the poorer class it was a time were life went by fast there was no time for imagination, thought, and even the simplest things that we today do not acknowledge at all. The neighboring countries were going into revolution creating many deaths and failing attempts. So the church, the†¦show more content†¦People began to appreciate the little things. They began to appreciate music and art as well as nature and poetry. Times began to change as people started to believe in what they want some stayed with the original version of what the churc h had taught them and dictated to them but many began to read and do their own research and were able to decide for themselves what they wanted to believe in. church and government began to become segregated. This does not mean that church did not have in government I believe till this day it still dose but this was a mark of the beginning of the segregation of the two. From these many things that people began to appreciate was one of the wonders and an appreciated art was poetry. Some of the greatest poetry ever recorded has come from this era I cannot say exactly why but I can conclude it is because this is a time people really appreciated what they were talking about because of the centuries of lack of appreciation and ability to appreciate it came out so great. 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The Reign of Charles V Free Essays

Charles V reigned over a vast empire in a tumultuous age. The New World was a relatively recent discovery, and several other factors point to the idea that Charles V’s reign coincided with a global transition into the modern age. Although Charles V’s focus was primarily domestic (in the sense of Europe and the surrounding territory), the meeting of traditional values and modern ideology was one of many issues Charles faced, independence was another. We will write a custom essay sample on The Reign of Charles V or any similar topic only for you Order Now Consolidating and re-consolidating his power was a problem that sapped much of Charles V’s, and by extension his empire’s, time and resources. From the papacy to the fiercely independent German coalition of prince-states, Charles often to had to take extra measures to enforce his policy in an empire that varied greatly from one polity to the next. Religion was another obstacle faced by Charles. The Protestant Reformation (steeped in the last vestiges of a somewhat anti-clerical Renaissance movement) appealed to many not only as more pious faith, but as a tool to be used for political maneuvering and opposition against an emperor whose motto was â€Å"Further beyond† (in regards to spreading the Christian faith). These concerns coupled with the always-present threat of foreign invasion made ruling over his empire an incredibly demanding and difficult task. Add to that the largely impractical and complex political process of the time, the question of finance, and a peasantry discontent synonymous with the values of the modern age, and you have a long and arduous list of problems faced by Charles. Although Charles the V was focused primarily on reform and maintenance rather than expansion, his conquering of the Aztecs and Incas can be considered brutal success and added greatly to the territory of New Spain. Cultural, economic, and political disparity throughout the empire, the search for financial backing (as well as questionable fiscal habits), foreign threat, and the problem of enforcing his often conventional policy in an era of change make the reign of Charles the V one worth studying. The empire preceded over by Charles encompassed many different cultures and made the vision of one wholly unified political entity hugely unfeasible, â€Å"By tradition he ruled only with the consent of the Imperial Diet, whose sheer size and diversity of interests made agreement almost impossible† (Maltby 22). As heir to not only the Habsburg dynasty, but a host of other territories (some of which his authority was unrecognized), Charles had to undertake the task of administrating over unique polities that themselves had issues administrating. Peasant unhappiness had long been an issue in medieval Europe, and combined with the scarcity of labor (due to the Black Death) peasants took on a new feeling of self-worth and importance. This often culminated in open revolt and passive resistance when the peasant class’s demands were discarded as usual. This caused issues in management for the individual polities and on a larger scale for Charles. Charles had to deal with a huge difference in political process between any given polity, from the loose organization of the German States to the Cortes. Charles dealt with this largely on a by-issue basis, choosing to solve one problem at a time. This was in line with Charles’s cautious nature, for a decision made to solve one problem could not be considered without regard to how it would affect the others, such is the nature of the interconnected problems facing him. Even unifying factors such as the church had trouble bringing together polities that were more often concerned with individual well being and privilege then with the welfare of the empire. Charles had too many issues too deal with at once, so he employed viceroys (regional governors) as extensions of imperial will. Many of Charles’ problems stem from the lack of a unifying force in the empire, as unrealistic as it would be to imagine one at that time. A constant and expensive threat faced by Charles was that of foreign invasion. Charles was faced with defense of a â€Å"Vast patchwork of principalities that were neither geographically contiguous nor similar†¦ in culture or tradition† (Maltby 8). The frequent clashes with France and it’s monarch Francis the I mark the most prominent campaign in â€Å"terms of blood and money† (Maltby 32). Charles developed a personal rivalry with Francis as evidenced by his repeated offers to settle huge disputes with a duel. Sometimes called the Habsburg-Valois rivalry, France was located dead in the center of Charles’s empire. And with France’s resources and military ambition rivaling that of Charles, conflicts between the two were frequent and costly. France’s interest in the Italian peninsula fueled it’s military conquests and was a continuation of French interest in the area dating back to Charles VIII’s invasion in 1494. The French were defeated in 1525 (culminating in Francis’s capture and the treaty of Madrid), inconclusively in 1529 (leading to the Treaty of Cambrai), and again inconclusively in 1538 with a truce (although the conflict would later start up with a renewed Frankish-Ottoman alliance). Charles owed much of his military success to his elite corps the tercios, a cohesive combination of â€Å"pikes with shot.. that would dominate European battlefields until the Thirty Years War† (Maltby 40). Some of the war successes and failures during conflict were directly related to advance in technology such as the bastion. Another threat, and one that endangered his very values, was that of the Islamic Ottoman empire. Starting out as one of many Christian raiding advocates of Islam, the Ottoman empire made territorial acquisitions at an alarming rate, especially alarming to the heavily Christian population at the time. The Ottoman empire found an able leader in Suleyman â€Å"The Magnificent† whose campaigns ended twice at Vienna due to logistical reasons. Failure to conquer the entirety of Charles’s empire did not stop the sultan from dominating the Mediterranean and also unleashing the pirates upon Charles, some of who caused serious issues for him (Barbarossa) via harassment and guerrilla techniques. Charles’s conflict with religion can be seen in his dealings with the Protestant Reformation (and a general anti-clerical position) as well as his subjugation of the papacy. Holding the title of Holy Roman Emperor had personal meaning to Charles, and his actions were often motivated by his desire to advance and protect the Christian faith. He met with opposition by not only the Protestant Reformation, but by a rebellious papacy concerned first with its own survival and second with the Christian faith. Although the papacy under Clement VII was largely pacified by instilling the Medici in Florence, the Reformation was not so easily quieted. The values behind the reformation attracted opportunists, condemners of the church, and peasant revolts alike, but the movement found a special foothold in the Germanic provinces. Besides using the new religion as a means of resisting imperial control, the princes had a more practical motivation, that by breaking with the church they could â€Å"Increase their revenues, strengthen their reserves of patronage, and gain control of†¦ institutions†¦. without alienating their subjects. † (Maltby 49). Actual proponents of the movement believed that it â€Å"offered a truer interpretation of the Gospels than that provided by the traditions of the Old Church† (Maltby 49). Whatever their justification, Charles V adopted a number of different stances concerning the Protestant Reformation. Domestically, the Inquisition was still active, and destroyed Spanish Protestantism (what little there was), and they also persecuted effectively any other movement that strayed from the accepted doctrine of the time. Concerning his less secure territorial acquisitions, Charles’s stance ranged from tolerance to viewing Luther’s doctrine as â€Å"False† and â€Å"Evil†, but the conflict manifested itself in the struggle between the Protestant formed Schmalkaldic League and Charles. Formed to be a united Protestant front against the still majority Christian Orthodoxy, The League was allowed to exist only as long as Charles was busy with the Ottomans. Once that threat had been neutralized (via treaty), Charles turned his attention elsewhere, namely to what he viewed as religious rebellion, the Schmalkaldic League. Charles, backed by papal troops, eradicated the league (who was plagued by authoritative indecisiveness) in a fashion reminiscent of the crusades. However the ever-present problem of enforcing his policy appeared in Charles’s victory over the league. Many of the prince-states that re-converted remained largely protestant in population, placed no constrictions on the spread or practice of the faith, and some outright reverted back to Protestantism. Charles’s legacy is often tainted by his fiscal actions. The empire needed mass amounts of money not only to function, but to finance Charles’s martial actions. Charles’s often depended on the system of redress after compensation, expected donations, and random windfalls. But by far his most relied upon source for money, were the banks. Charles borrowed heavily from many banks to support his endeavors. Often Charles could not repay the loan by the deadline, which led to a slew of re-negotiations, raised interest rates, and fees instituted by the banks to ensure profit. The relationship between them was initially symbiotic. Charles needed money and the banks were happy to profit off of the high interest rates and continued to supply him even when his credit dropped in the later years of his reign. Later in Charles’s reign however, the banks realized he was no longer a safe nor profitable investment, which often forced him to resort to coercion to get the necessary funds. The diverse nature of the problems meant that no one solution would encompass the broad spectrum of issues facing Charles and his empire. Ranging from financial troubles, to foreign threat, to having core values that conflict with the changing times of that age, Charles allowed caution and his deep Christian values to guide him through those troubled times until his abdication and retirement to a monastery. Charles’ reign certainly had its share of successes and failures, and Charles has been described as â€Å"not quite a good man, and not quite a great man† (Maltby 129), but he is certainly one worth re-examining, even four centuries later. How to cite The Reign of Charles V, Essay examples

Human errors in Korean A300B4-622R plane crash free essay sample

Accident analysis is the process undertaken in order to establish the causes of accidents in order to prevent similar kinds of accidents from occurring in future.   Crew failures and crew resource management have increasingly lead to more crashes than mechanical problems. In August of 1994 a Korean airbus A300B4-622R overrun the runaway and caught fire after disagreements between the pilot and the co-pilot.   No passenger was hurt as they were all evacuated through the cockpit windows but the air craft was totally written off.   I hereby put down an insight of the accident highlighting the poor CRM and human factors that greatly lead to this accident To begin with the communication process was very poor.   The co-pilot doubt about the length of the runaway indicate that there was inadequate briefing on the landing conditions of the destination.   The co-pilot, to add to that, lacks inquiry qualities in that he does not ask about the length of the runaway but instead decides that his decision of it being inadequately long is correct. We will write a custom essay sample on Human errors in Korean A300B4-622R plane crash or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page    Lacks self critique is evident by deciding to go round without involving the pilot which eventually results to the crash.   He pulls back the yoke saying â€Å"go round† to the captain who responds by saying â€Å"get your hands off .get off!†.   In addition, there is lack of common decision in the length of the runway, to go round or to proceed landing which leads to the crash that could have otherwise been prevented (Weir, A. 1999,   pp.55-123). Secondly, team building and maintenance is absent evidenced by the co-pilot deciding to act on a different line compared to the pilot.   The pilot sees no sense to explain or answer the co-pilots question as he is asked severally on whether to go round.   Interpersonal relationship between the pilot and the co-pilot are also very poor as the co-pilot is not ready to obey the pilot on the landing of the plane on the runaway.   The follower ship concept is fully absent with the pilot inability to put commands and the other crew following the instructions for safe landing of the plane. According to Weir (1999), the work load is poorly managed, within the crew in the plane.   To begin with, they do not have enough information on the landing particulars of the runaway.   They have not been either briefed or the whole data is totally unavailable which prompts the co-pilot to conclude that according to him the runaway is insufficient for the air bus to land.   The workload distribution, in addition is not coherent as it is not clear who is supposed to asses the runaway suitability for the plane to land. Weir (1999) adds that, team coordination is fully lacking with poor decision making by the co-pilot and the pilot regarding the landing of the plane due to the length of the runaway.   The co-pilot solely decided that the runaway will not be sufficient for the air bus to land.   There is poor coordination of the actions which pilot and the co-pilot takes as little information is given by any of the two the his colleague. The pilot tells the co-pilot to get off his hands while the co-pilot decides   not to land.   The co-pilot defied the pilots decision by deciding not to follow his orders and grabbed the throttles, pulled back the yoke ready to go round making the plane to move beyond the runaway and crashing before catching fire.   This shows the clear inability of the co-pilot to make proper estimates of the landing distance required for their plane to land. Cultural effects are also to blame for the Korean Airbus crash in 1994.   The Korean pilot without explaining to the co-pilot, may have been undermining him culturally as it is seen by him just giving orders and ignoring his questions.   The co-pilot on the other hand wanted prove himself not culturally inferior by being Asian, therefore proceeded to act without regarding his orders.   From the cultural background, the arrogant co-pilot shows disregard his Canadian pilot without clear premises of why actually they should not land. Conclusion This plane crash could have simply been avoided if only the human error could have been reduced.   The plane was in good conditions but lack of proper crew resource management system was the key to the crash thereby endangering the large number of people and the high investment alongside threatening the reputation of the countrys airline.   The CRM through re-code events helps in the analysis of the accidents resulting from the crew behavior and the overall human error.   Knowledge of all underlying accident factors is necessary with specific investigation very important in the whole final decisions making. References Weir, A. (1999). The Tombstone Imperative: The truth about air safety. London: Simon and Schuster.

Prader-Willi Syndrome an Example of the Topic Health Essays by

Prader-Willi Syndrome by Expert BrilliantEssays | 23 Dec 2016 The following compilation is a description of Prader-Willi Syndrome and Angelman Syndrome, two neurodevelopmental conditions, which will be examined, and through questioning, the search for evidence for a possible distinction between the two disorders. Samples of case studies, evolving around the inquiry of the ratio of male v. female diagnosis, will assist in creating a summary, and final report in the quest for the solution of how children affected by these two syndromes can be assisted with daily functions, such as education, will temporarily close this document but persist in being a corner stone in the continued research of Prader-Willi Syndrome and Angelman Syndrome. Need essay sample on "Prader-Willi Syndrome" topic? We will write a custom essay sample specifically for you Proceed What is Prader-Willi Syndrome and Angelman Syndrome? Though the two disorders share symptoms, and distinguishable physical features, and are considered disorders resulting from the same affected chromosome region, 15q11-q13, according to the research results found at the Department of Pediatrics, Okayama University Graduate School of Medicine and Dentistry, based in Okayama, Japan; PWS (Prader-Willi Syndrome) results from the loss of expression of paternally expressed genes and AS (Angelman Syndrome) of maternally based genes (Ninomiya, Yokoyama, Kawakami, Une, Maruyama & Morishima, 541). Undergraduates Frequently Tell EssayLab support: I'm not in the mood to write my paper. Because I don't have the time Ask Us To Write My Paper And Get Professional Help Original Essays For Sale Paper Writers For Hire Pay to Get Assignments Done Essay Writer Service Are there shared symptoms between PWS and AS? According to research outcomes cataloged at the Department of Pediatrics, National Taiwan University Hospital in Taiwan, Phenotypes typically include severe to profound psychomotor retardation, abnormal EEG, infantile spasm/epilepsy, hypotonia, behavioral problems, and only mild dysmorphic features; a number of features common to PW or AS were.such as.small hands and feet.hyperextensible joints, seizure, language impairment, and strabismus (Hou & Wang, 126). Case study examples of paternal/maternal inheritance The following information is a compilation of research findings cataloged in the February 2005 issue of the Journal of Autism and Developmental Disorders, based upon clinical studies conducted in UK, and companioned by results achieved through the department of pediatrics at the Okayama University Graduate School of Medicine and Dentistry based in Okayama, Japan; their clinical studies were addressed in Pediatrics International (2005). The research conducted and compiled in UK directly focuses upon paternal inheritance of PWS/AS, in which the patient (a five year old female), the parents, two siblings, and a paternal uncle were also tested for similar traits, to show genetic link to the patient of focus. Some of the characteristics examined were intellectual level, early speech and language development, and motor skill development, inidually, along with cataloging physical features present with the patient in comparison to her family members. Family history was taken into account with the following: There is a family history of manic-depressive in a maternal grandparent and a psychiatric illness, which at stages has been attributed to depression or dementia in a paternal grandparent. In a maternal aunt there is a history of learning difficulties (Veltman, Thompson, Craig, Dennis, Roberts, Moore, Brown & Bolton, 119). The conclusion of the study conducted with the family was found that the mother didnt possess the duplicated gene, although she generated a history of developmental delays and learning difficulties in the academic setting, according to Veltman, Thompson, Craig, Dennis, Roberts, Moore, Brown s testing results showed that he carries the duplicated gene, and had reported a variety of developmental delays, such as walking and social interaction. He also reported having difficulties in the realm of academics, specifically mathematics. The results of the paternal uncle and siblings were no evidence of deficits with the uncle, and while neither sibling possessed the deficient gene in question, each displayed developmental delays throughout their histories, according to Veltman, Thompson, Craig, Dennis, Roberts, Brown & Bolton. The clinical studies generated in Japan were focused upon the maternal inheritance of PWS/AS, and an 18 year old male patient was examined, and blood samples were also taken from the parents. The patients medical history, physical characteristics and developmental delays were discussed, as was the results to the testing conducted to produce the answer to paternal/maternal linkage for PWS/AS. Although research findings focused upon the clinical features of PWS, the following was stated in report: The present case showed the deletion of the very small region from the maternal allele, an AS-like pattern, thought he has some clinical findings for PWS..The difference may be caused by the range of negative regulation spreading. The findings of this study underpin the importance of a positive molecular study in patients with some clinical findings of PWS, and that some symptoms for PWS need the gene of biallelic expression adjacent to the narrow region (Ninomiya, Yokoyama, Kawakami, Une, Ma ruyama & Morishima, 543, 544 & 545). Is the necessity for more in-depth research needed for the maternal inheritance of the duplicate gene for PWS/AS? The question arises with the knowledge that PWS/AS does not possess a male v. female ratio like the findings in Autism Spectrum Disorders research found among male and female children; for every one girl diagnosed with ASD, there are four boys who will receive clinical diagnosis of the same disorder. There is also the question of how genetics counselors become involved to assist in prenatal diagnosis of PWS/AS. Are the possibilities of recurrence in additional children if the first or second child tests positive for the duplicate gene? Prader-Willi Syndrome (PWS) and Angelman Syndrome (AS) are associated with a loss of function of imprinted genes in the 15q11-q13 region mostly due to deletions or uniparental disomies (UPD). These anomalies usually occur de novo with a very low recurrence risk. However, in rare cases, familial translocations are observed, giving rise to a high recurrence risk (Flori, Biancalana, Girard-Lemaire, Favre, Flori, Doray & Mandel, 181). What can be done to assist children with Prader-Willi/Angelman Syndrome? Repetitive behavior was examined in children with PWS/AS and children with ASD (Autism Spectrum Disorders). While most of the findings paralleled each other, such as sameness with routines and habits (established activities and/or games played) and sensory sensitivity (different types of fabrics with certain clothes), there were significant differences noted, such as collection of objects, preferences for certain types of food, and lining up of objects (children with ASD are likely to line objects or toys in a row, especially on furniture). Children with PWS showed similar levels of repetitive and ritualistic behavior overall to that seen in children with autism; however, there was some specificity in terms of type of repetitive behavior shown in the two groups. Future research should investigate whether these behavioural phenotypic similarities in PWS and autism are associated with a common neuropsychological, neurotransmitter or genetic origin (Prince, Evans & Charman, 98). Therefore, would the intervention methods implemented for children with ASD be applicable for children with PWS/AS, such as advocacy for these children and their right to education? Could parents of children with PWS/AS be supportive in the roles of negotiator, monitor, supporter, and advocate in conjunction with teachers within the school system? Stoner and Angell submitted a report to Focus on Autism and Developmental Disabilities in 2006, that showed results collected from four families of children with ASD in the exploration of the involvement of parents with their childs education. The 1997 IDEA (Iniduals with Disabilities Education Act) was immediately introduced in the beginning of the documentation, stating the parents legal rights to be involved in their childrens education; this applies to all children, regardless of disability. Parents and educators are involved in the process of meetings to discuss IEP (Inidualized Education Program) strategy and IFSP (Inidualized Family Service Plan goals to develop objectives, interventions, or methods of evaluation, according to Stoner and Angell. In more recent studies, parents of children with disabilities, including ASD, have reported having no involvement with IEP or IFSP plans, lack of choices in services, or lack of effective services (Stoner & Angell, 178). If there is a lack of communication and involvement at times shown here with parents of children with ASD, could this problem cross over into parental involvement of parents with children with PWS/AS? Does parental trust of the education system become an issue? Education professionals, teachers and administration, were given two recommendations, per Stoner and Angells report. (1) Recognize the potential benefit of parents assuming multiple roles within the education setting and encourage parents to be fully engaged in their childrens education, and (2) Recognize that parents will vary in their levels of engagement in their childrens education (Stoner when it came to their children; this sets the stage for apprehension towards trusting other professionals in these fields. Summary Prader-Willi/Angelman Syndromes, though sharing similar symptoms and characteristics, are set apart by inherited gene factors; PWS being paternal inheritance and AS being of maternal origin. Continued research is being conducted to monitor how the duplication of 15q11-q13 occurs, along with the possibilities of recurrence in families with children with PWS/AS. How to assist children with PWS/AS, along with their families, is also being taken into consideration, and integrative methods applied to children with disabilities, such as ASD (Autism Spectrum Disorders), are being look into as a source of assistance in the search for intervention methods for children with Prader-Willi/Angelman Syndromes. Final Report (Conclusion) Continued research, involving participants of families and their children affected with PWS/AS, the differences and similarities of the disorders, the genetic links for each one, along with intervention methods for assisting children with PWS/AS, is the current recommended solution in the search for answers in assisting children with Prader-Willi/Angelman Syndrome. References Flori, E.; Biancalana, V.; Girard-Lemaire, F.; Favre, R.; Flori, J.; Doray, B.; & Mandel, J. L. (2004). Greaves, N.; Prince, E.; Evans, D. W. & Charman, T. (2006). Hou, J. W. & Wang, T. R. (1998). Ninomiya, S.; Yokoyama, Y.; Kawakami, M.; Une, T.; Maruyama, H. & Morishima, T. (2005). Stoner, J. B. & Angell, M. E. (2006, Fall). Veltman, M. W. M.; Thompson, R. J.; Craig, E. E.; Dennis, N. R.; Roberts, S. E.; Moore, V.; Brown, J. A. & Bolton, P. F. (2005).

A Brief History Of The Internet Essays - Internet Protocols

A Brief History Of The Internet Essays - Internet Protocols A Brief History Of The Internet By default, any definitive history of the Internet must be short, since the Internet (in one form or another) has only been in existence for less than 30 years. The first iteration of the Internet was launched in 1971 with a public showing in early 1972. This first network, known as ARPANET (Advanced Research Projects Agency NETwork) was very primitive by today's standards, but a milestone in computer communications. ARPANET was based upon the design concepts of Larry Roberts (MIT) and was fleshed out at the first ACM symposium, held in Gaithersburg, TN in 1966, although RFPs weren't sent out until mid 1968. The Department of Defense in 1969 commissioned ARPANET, and the first node was created at the University of California in Los Angeles, running on a Honeywell DDP-516 mini-computer. The second node was established at Standford University and launched on October first of the same year. The third node was located at the University of California, Santa Barbara (November 1, 1969) and the fourth was opened at the University of Utah in December. By 1971 15 nodes were linked including BBN, CMU, CWRU, Harvard, Lincoln Lab, MIT, NASA/Ames, RAND, SDC, SRI and UIU(C). In that same year, Larry Roberts creates the first email management program. As a side note, Ray Tomlinson is the person who established the @ sign as a domain/host designator from his Model 33 Teletype. The first international connection to ARPANET is established when the University College of London is connected in 1973, and RFC-454 File Transfer Protocol was published. 1973 Was also the year that Dr. Robert Metcalf's doctoral thesis outlined the specifications for Ethernet. The theory was tested on Xerox PARCs computers. 1974 saw the launch of TELNET public packet data service. UUCP (Unix-to-Unix Copy Protocol) was developed at AT&T Bell Labs in 1976, and distributed with UNIX the following year. 1978 saw the split of TCP into TCP and IP. In 1979 the first MUD (Multi-User Domain) was created by Dr. Richard Bartle and Roy Trubshaw from the University of Essex, and was the foundation for multi-player games (among other things). This event marked the gradual decline of productivity ver the Internet. In 1981 a cooperative network between CUNY (City University of New York) and Yale was established. This network was called BITNET (Because It's There NETwork) and was designed to provide electronic mail transfer and listserve services between the two institutions. RFC-801 NCP/TCP Transition Plan was published that same year. It was because of the growing interconnectivity of new networks that the phrase Internet was coined in 1982, and the Department of Defense also declared TCP/IP to be its defacto standard. The first name server was developed in 1983 at the University of Wisconsin, allowing users to access systems without having to know the exact path to the server. 1983 also saw the transition from NCP to TCP/IP, and it was at this same time that ARPANET was split into ARPANET and MILNET. 68 of the current 113 existing nodes were assigned to MILNET. It was also in 1983 that a young San Francisco programmer, Tom Jennings wrote the first FidoNet Bulletin Board System, which was capable of allowing both email and message passing over the Internet between networked BBSs by 1988. In 1984, the number of hosts on the Internet broke 1000, and DNS (Domain Name Services was introduced. Moderated Newsgroups also made their first appearance this year, although it would be almost a year and a half before NNTP (Network New Transfer Protocol) would be introduced. In 1985, the WELL (Whole Earth 'Lectronic Link) was launched out of Sausalito California, allowing San Francisco Bay Area users free access to the Internet. The Internet had grown so fast, and to such large proportions by this time that some control was needed to oversee its expansion, so in 1986, the Internet Engineering Task Force (IETF) and Internet Research Task Force (IRTF) came into existence under the IAB. 1988 Saw the advent of IRC (Internet Relay Chat), developed by Jarkko Oikarinen, and it can be safely assumed that the first Hot Chat (cyber-sex) took place very shortly afterwards. By 1989 the number of Internet hosts had capped 100,000, and the first commercial Internet mail service was created by MCI. In 1990, ARPANET was finally closed down and

Analysis of the Zero Tolerance Policy Personal Statement

Analysis of the Zero Tolerance Policy - Personal Statement Example Zero tolerance policy is multidimensional with respect to requirement for companies. Research scholars defined zero tolerance policy as the framework designed by management of the company in order to prohibit employee behaviors considered as violent and also against the interest of the organization. Any kind of behavior (even jokes pulled by employee) or comments or activity threatening security of other employees will be judged under zero tolerance policy. Many companies terminate people on the ground of zero tolerance policy (Baron, Hoffman and Merri 71). Many academic scholars and also employees raising their voice about internet privacy policy set by employers in order monitor online activity of employees (Bidgoli 341). Companies are monitoring online activities of employees in order to prevent any future violation of rules. For examples the study will use guideline made by a reputed company for monitoring online activity (Jackson, Schuler, and Werner 101). ... Simon was helping the company to conduct research on semiconductor technology. Reasons for Termination Case analysis made by Eugene Volokh has pointed out three reasons behind termination of Simon. Simon during his work tenure spent more than or equal to eight hours online in a week doing browsing and emailing not related to company’s work. Simon used to stay late in the office and did online activities after the office time. Simon regularly contacted his friend Martin Ledecky (residing in Jordan) for discussing molecular properties of Silicon. Simon had a tendency to goof up during the working hour although he made up time wasted on goofing up by doing overtime. These are controversial reasons due to their lack of evidence to prove that online activity of Simon is hurting the interest of organization. Author’s View Author of this report do not agree with the zero tolerance policy Applied Devices due to following reasons. Simon used to do online conversation with his fr iend Martin Ledecky for discussing academic and research related issues. There is no evidence that their discussion was hurting interest of the company. Simon used do online browsing and emails after the working hour hence his activities cannot be judged as wasting of time during work hour. Janet Parker has also pointed out that that Applied Devices needs to conduct proper research on online activity of Simon before terminating him. Janet Parker in the case commentary has mentioned that Applied Devices should have given warning regarding online activity prior to termination of Simon. Jean Halloran in the case analysis has pointed out that the company is showing distrust to employees and suspecting their activity in the workplace rather assuming employees are well

Manager's Hot Seat #1-Burned by the Privacy Firewall Essay

Manager's Hot Seat #1-Burned by the Privacy Firewall - Essay Example I would have instead first asked him to explain why the personal and long distance calls through a proper channel which is to course through his superior who is the other lady in the video. Willy’s explanation must be taken into account because he is a performer in the company. In addition, any administrative meted against Willy must also be made known to his superior first. Also, the threshold of what constitutes excessive calls must be clearly established. It should not just be based on a mere whim such as in the video. If an employee asks for the threshold and his or her record, it should be made available to him or her to review company use of equipment. In the video, the policy was clearly abused because even Willy’s superior was subjected to review and cannot ask for her record or the threshold of calls. The concrete action that I would take is to recall Willy’s administrative leave and have it reviewed. I will also review the policy and make the threshold of company’s communication equipment very concrete and

How Is Machinal A Reflection English Literature Essay

How Is Machinal A Reflection English Literature Essay Machinal is a strong echo of its cultural context, making it an interesting and refreshing piece of theatre. It touches on the rising issues of the time, which would go onto have an immense impact on todays popular culture. This makes Machinal both relevant and timely for a modern audience, without obscuring Treadwells original aims and views, through her use of expressionism. Treadwell was one of the first few dramatists that brought this obscure genre to the Broadway, in the late 20s. The aim of the expressionist movement, which was shared by Treadwell, was to replicate the new and regenerated spirit of American culture. Treadwell uses the character of the young Woman as a vehicle for this view. Though Treadwell never achieved the same celebrated success and recognition of many of her male colleagues, today she is considered one of the most accomplished writers and dramatists of the early twentieth century. Machinal is considered the best and most successful of her works and first opened on Broadway in 1928. In a South Atlantic review, (Weiss 2006) states that Treadwell has dedicated her literary career to exploring the lives and motives of lonely and trapped individuals. In spring 1927, Treadwell attended the infamous trial of Ruth Synder and her lover, Judd Gray, although, Treadwell did not officially cover the trial as a reporter, the time she spent in the courtroom served as the catalyst for Machinal. Synder seemed like a harmless housewife and her lover was portrayed as an unintelligent accessory in her crimes. The trial attracted an amazing public interest, with over 180 reporters that wrote a total of 1,500,000 words on the case. Almost every day there was some new coverage about the Synder-Gray trial. The media turmoil did not stop until Synder and Gray were finally executed via an electric chair in January 1928. Synder became the first woman to be executed in 20th century New York State. Many have argued that Treadwell chose to use expressionistic techniques in an attempt to focus solely on the theme of one womans imprisonment in an indifferent marriage. By using expressionism, Treadwell distances Machinal from the melodramatic case on which it is based on. Treadwells character of the young woman is the unprecedented embodiment of the 1920s new woman. This new type of woman was not devoted to social service, in comparison to the progressive generations, resulting with a woman more in tune with the capitalistic spirit of the era. The first episode takes place within the George H. Jones Company office. The Young woman is late for work and scolded by her co-workers. Treadwell writes Helen as a unnerved woman, who is clearly crushed by society a feeling probably expressed by the old woman. She is often late as she cannot stand the stifling crowds of the subway, this serves as a metaphor for how Helen feels about society in general. Daunted by urban industrialisation, represented here by deafening machine noises, train whistles and welding riveting sounds. (Dolan 1992). Helen wants nothing more put to be free of her prison of a job, but instead is forced into a callous marriage with an unattractive, unappealing man. Unlike the old woman, the new woman was eager to compete and longing to find personal fulfilment. You could argue the new woman, was now selfish. The young woman wants personal fulfilment, whereas, her mother clings to the old view of women. Here Treadwell clearly expresses the vast difference between the Helen and her mothers generation and their personal views of women. What replaced the moralizing piousness of the matriarchy was an irreverent egalitarian popular and mass culture which was steeped in the ethos of terrible honesty as Raymond Chandler puts it. Douglas interprets the desire to strip away the deceptive appearances of modern life and glimpse the sometimes unpleasant underlying realities (Glenn 1997). This is what Treadwell does with the Husband and the Young Women. On the surface it looks like the perfect opportunity for a marriage, hes a successful business man and shes a woman destined for motherhood, with no real future, however, below the surface a horrific murder takes place. New women also began staking claim to their own bodies, taking part in a sexual liberation. We see this in Machinal where the young woman doesnt allow her husband to be too intimate with her, but happily has an illicit love affair with a stranger she has control of her body! Many of the ideas of this era, and those Treadwell expands upon in her play, have fuelled the rapid change in sexual thought. Nevertheless, these ideas were already floating around intellectual New York circles prior to the First World War, in the writings of Sigmund Freud, Havelock Ellis and Ellen Key. Here, thinkers expressed sex as being central to the human experience, emphasising that women are also sexual beings with human impulses and desires, just like their male counterparts. Restraining these impulses would be self-destructive. By the 1920s these ideas idea flooded the mainstream media. Treadwell puts focus on this again through the young woman (the expressionistic vehicle), as the only way she finds freedom is through an illicit love affair. Machinal reflects a culture moving closer and closer to being more secular and leaving behind biblical verses such as The women should keep silent in the churches. For they are not permitted to speak, but should be in submission, as the Law also says. Christianity inevitably plays a very important role in the last episode of Machinal. The young womans attempt of objectification finally explodes into murder. Treadwell represents her final suppression at the hands of the church and the court. The ultimate justice of God, where the priest continually says: Father forgive her, Christ forgive her. Treadwell is possibly stating how the young woman is now beyond the help of any earthly justice. She is finally secluded behind bars and continues to be determined to resist any governing authority. The executioner shears a clip off her hair, the final invasion of her bodily privacy, this suggests that the young woman has finally been sterilized and is completely under the law. One of Treadwells main messages is that all men are born free, whereas women are not. However, this is not what the bible teaches, the bible teaches that the entire human race are bound by sin, however, it was woman who sinned first and as a punishment she was made to submit to the authority of man and allow her husband to rule over her. This is something that would have been deeply rooted in the views of the people from the 1920s and Treadwell is trying to express, that women do not have certain freedoms, like men do. Dolan states that Treadwells text ironizes the liberal humanist notion that all me are born free (Dolan 1992). From further inference we also notice that no one in the play is given a clear identity. The fact that we dont find out what the young womans (Helen) name is until later episodes reveals that this is not important to character development. Many of the characters are defined purely by their occupation or role in life (in the case of the Mother) this device elucidates the idea that the young womans struggles can be the plight of any woman. Machinal can also be read as a feminist version of Elmer Rices 1923 play The Adding Machine, as both plays use expressionistic techniques and attempt to contextualize an secluded act of murder. To do so is to worry the abstract mode of Expressionism itself. Writing a type of play meant to highlight the universality of a subjects experience; Treadwell begins by suggesting her subjects specificity as a woman, and as a woman based on one individual woman. (Strand 1992) The plot of Machinal might portray Helen Jones as the villain; her role is quite the opposite. Treadwell clearly intender her to be a tragic heroine, the play is written with heated anger. Treadwell suggests women are doomed to wander forever in the dead wasteland of male dominated society, under complete authority. Since this is an expressionistic piece, its intent is to convey emotion and feeling, not realism, which would make Helen the villain. Helen does not murder her husband because she is evil; she does it because she has no other option. In conclusion, Machinal is indeed a strong representation and reflection of the cultural context of the time, using expressionism as a way for the audience to sympathise and empathise with the characters, rather than viewing them as social products of the 1920s, bringing the characters into the 21st century.

Establishing an Audit Quality Management System

[pic] THEME 1: ESTABLISHING AN AUDIT QUALITY MANAGEMENT SYSTEM WITHIN A SUPREME AUDIT INSTITUTION PRINCIPAL PAPER Prepared by: State Audit Office, Hungary (chair) European Court of Auditors National Audit Office, Malta National Audit Office, Denmark Accounts Chamber, Russian Federation February 2007 Table of Contents INTRODUCTION5 Achieving excellence in audit activity5 Glossary7 Chapter I: Leadership9 Leadership and Supreme Audit Institutions9 Leadership's main factors for ensuring audit quality10 Chapter II: Strategy and Planning13 Strategic planning13 Operational planning14Chapter III: Human Resource Management17 Human resource planning18 HRM policies and procedures18 Job descriptions18 Employee recruitment and selection18 Staff training and development19 Performance appraisals and recognition19 Employee remuneration and benefits20 Chapter IV: Building Quality into the Audit Process21 Audit standards21 Guidelines, procedures and methods21 Supervision and review22 Support22 Chapter V: External Relations25 Audited organisations25 Parliament and its committees26 Media and the general public27 International organisations and other SAIs27 Chapter VI: Continuous Development and Improvement29Continuous review and monitoring29 Post-audit quality review30 Self-assessment of the organisation30 Other ways of continuous development and improvement within the organisation31 External opinions31 Concluding Remarks33 Reference Documents35 Collection of Questions37 Introduction 1. THE EUROSAI GOVERNING BOARD DECIDED TO DISCUSS AUDIT QUALITY DURING THE VII EUROSAI CONGRESS IN KRAKOW DUE TO BE HELD BETWEEN 2 AND 5 JUNE 2008. IT WAS ALSO AGREED UPON THAT THE SUBJECT OF THEME  I OF THE CONGRESS WOULD BE ‘ESTABLISHING AN AUDIT QUALITY MANAGEMENT SYSTEM WITHIN A SUPREME AUDIT INSTITUTION’.DISCUSSIONS ON THEME I WILL PROVIDE EUROSAI MEMBER INSTITUTIONS WITH INSIGHTS ON THE PRINCIPLES AND PRACTICES OF AN EFFECTIVE QUALITY MANAGEMENT SYSTEM. IN LINE WITH THIS OBJECTIVE , A GOOD PRACTICE GUIDE WILL BE DEVELOPED AND SUBMITTED TO THE VII EUROSAI CONGRESS FOR APPROVAL. 2. The purpose of this Principal Paper is to give an overview to EUROSAI members in the preparation of their respective country papers. EUROSAI member institutions should describe, in these papers, their individual audit quality management systems, including the key elements presented in thisPrincipal Paper. Achieving excellence in audit activity 3. The Lima Declaration of Guidelines on Auditing Precepts lists the following specific objectives of auditing as being necessary for the stability and the development of states: †¢ the proper and effective use of public funds; †¢ the development of sound financial management; †¢ the proper execution of administrative activities; and †¢ the communication of information to public authorities and the general public through the publication of objective reports.From the point of view of stakeholders, the acceptance of the audit conclusions and recommendations depends on the trust in the Supreme Audit Institution (SAI) itself and the audit activities undertaken. Therefore, the SAI should seek to develop systems and methods to assure excellence in their work and outcomes. 4. The process of establishing, implementing and continuously developing a quality management system within an SAI can contribute to ensuring trust with stakeholders. The fundamental goal of setting up such a system is to guarantee consistent good quality of audit work and outcomes.An effective quality management system also leads to the development and maintenance of a comprehensive framework that regulates those factors and conditions that have a direct impact on audit activity. 5. An SAI is in a better position to deliver quality results if it has a properly managed quality management system in place. For a quality management system to function effectively, it is of utmost importance that standards, procedures and guidelines are appropri ately defined at all control levels of an SAI.Furthermore, the characteristics that ensure excellence in audit work (namely significance, reliability, objectivity, relevance, timeliness, clarity, efficiency and effectiveness) must also be determined, monitored and ensured. Elements of the quality management system 6. The quality management system associated with the audit activity is composed of the following elements: †¢ Leadership is the key factor in developing the mission, vision, values, ethics and culture of the organisation and acting as role models of excellence. Strategy and Planning define how the organisation implements its vision and mission. This is achieved through the SAI’s strategies, policies, plans, objectives, targets and processes. †¢ Human resource management is one of the core components in the establishment of an integrated quality management system and is essential in the development of an internal culture based on quality, excellence and con tinuous improvement. †¢ Building quality into the audit process is vital to improve the credibility and performance of the SAI. It comprises elements (e. g. tandards, guidelines, procedures, methods, support) that ensure effective implementation, supervision and review in all phases of the audit work. †¢ External relations with stakeholders provide independent sources of information on audit quality, and form an objective basis for quality assessment of the audit activity of an SAI. †¢ Continuous development and improvement is a management approach that consistently ensures the high quality of audit results and the satisfaction of stakeholders through appropriate measures, established procedures and methods.Glossary |EXCELLENCE |OUTSTANDING PRACTICES IN MANAGING THE ORGANISATION AND ACHIEVING RESULTS BASED ON A SET OF FUNDAMENTAL CONCEPTS. | | |THESE INCLUDE: A RESULTS-ORIENTED APPROACH, STAKEHOLDER FOCUS, LEADERSHIP AND CONSTANCY OF PURPOSE, MANAGEMENT BY | | |PROCES SES AND FACTS, INVOLVEMENT OF PEOPLE, CONTINUOUS IMPROVEMENT AND INNOVATION, MUTUALLY BENEFICIAL | | |PARTNERSHIPS, CORPORATE SOCIAL RESPONSIBILITY. |LEADERSHIP |THE APPROACH ADOPTED BY LEADERS TO DEVELOP AND FACILITATE THE ACHIEVEMENT OF THE MISSION AND VISION; AS WELL AS | | |DEVELOP VALUES REQUIRED FOR LONG-TERM SUCCESS AND IMPLEMENT THESE THROUGH APPROPRIATE ACTIONS AND BEHAVIOURS. | | |LEADERS ARE PERSONALLY INVOLVED IN ENSURING THAT THE MANAGEMENT SYSTEM IS DEVELOPED AND IMPLEMENTED. | |MANAGEMENT SYSTEM |THE FRAMEWORK OF PROCESSES AND PROCEDURES USED TO ENSURE THAT THE ORGANISATION CAN FULFIL ALL TASKS REQUIRED TO | | |ACHIEVE ITS OBJECTIVES. |MISSION |A STATEMENT THAT DESCRIBES THE PURPOSE OR â€Å"RAISON D’ETRE† OF AN ORGANISATION. IT DESCRIBES WHY THE BUSINESS OR | | |FUNCTION EXISTS. | |PROCESS |A SET OF ACTIVITIES THAT TRANSFORMS INPUTS INTO OUTPUTS OR OUTCOMES, THEREBY ADDING VALUE. | |QUALITY |THE DEGREE TO WHICH A SET OF INHERENT CHARACTERISTICS OF AN AU DIT FULFILS REQUIREMENTS. THESE CHARACTERISTICS | | |INCLUDE: | | |Significance: The audit subject should be important and adequately significant.The audit subject can be | | |significant from various aspects. For instance, the impact of the performance of the audited area, organisation, | | |activity or project can be considerable on the society or on major policy issues. | | |Reliability: Audit findings and conclusions should accurately reflect actual conditions of the audit being carried| | |out and are in compliance with established standards and procedures.All assertions included in the audit report | | |should be adequately supported by sufficient and appropriate audit evidence. | | |Objectivity: An audit should be performed in an impartial and fair manner without favour or prejudice. The | | |assessment and opinion of auditors should be based exclusively on facts and on sound analysis of, or comparison | | |with, requirements and criteria stipulated by legal regulations or de fined in any other ways. | |Relevance: The audit plan  /  programme should properly address – in accordance with the audit objectives – all | | |elements needed for the successful completion of an audit. In the course of the execution of an audit, all | | |provisions of the audit plan  /  programme should be appropriately and completely implemented. | | |Timeliness: Audit results (audit reports and qualifying opinions) should be delivered at an appropriate time.This| | |may involve meeting the deadline stipulated by legal regulations or – in a wider sense – it may mean that audit | | |results are delivered when they are needed for a policy decision or when they are the most useful in correcting | | |management weaknesses. | | |Clarity: Audit observations, findings, and conclusions included in the audit report should be presented in a clear| | |and concise manner. It also means that an audit report should be well arranged and logically structured.A udit | | |findings, conclusions, and recommendations should be introduced in a way that is brief and easily understandable | | |for the users of the audit results, such as members of Parliament and other executives who may not be experts of | | |the audited subject but may need to act taking the content of the audit report into account. | | |Efficiency and effectiveness: Resources utilised during the audit should be proportional to the achieved results. | |Audit results should have appropriate impact in order to prevent and correct discrepancies and material errors, | | |enhance performance, and to improve management and regulation systems. | |Quality assurance |Policies, systems and procedures established by SAIs to maintain a high standard of audit activity. Quality | | |assurance is process-centric aiming at the future development of the quality of audit and at the elimination of | | |shortcomings.It deals with all steps and techniques that auditors must follow to assure high aud it quality and to| | |provide potential ways of strengthening or improving quality in the audit activity. | |Quality control |Requirements applicable to the day-to-day management of audit assignments. Quality control is product-centric in | | |the course of which an SAI intends to fulfil quality requirements. It attempts to make sure that the results of | | |audit are what were expected. |Quality Management |All activities of the overall management function that determine the quality policy, objectives and | | |responsibilities, as well as their implementation (through e. g. quality planning, quality control, quality | | |assurance and quality improvement) within the quality system of the SAI. | |Quality management |The planned activities of an organisation that are carried out in order to regulate and improve its processes for | |system |the better fulfilment of the needs of its stakeholders and to improve the efficiency of operations. |Quality policy |The overall intentions and di rection of an organisation related to quality as formally expressed and documented by| | |the SAI. | |Review |There are two types of reviews: | | |Cold (ex post) reviews are the essence of the posteriori quality assurance function and are undertaken on a test | | |basis once audits have been closed. | | |Hot (real time) reviews are those procedures (e. g. upervision, working paper review) that are required by SAIs | | |for the implementation of the quality control process during the course of the audit. Responsibility for the | | |quality control starts with the individual auditor and then passes through the hierarchy. | |Stakeholders |Those who have an interest, whether financial or other, in the activities and decisions of the organisation, for | | |example, citizens, clients, employees, the general public, inspection agencies, the media, suppliers, etc.The | | |Government represented by elected (or appointed) leaders and public organisations are also stakeholders. | |Vision |A st atement that describes how the organisation expects to be in the future. This includes what an organisation | | |wants to do and where it wants to go. | Chapter I: Leadership 1. MANAGEMENT CONCEPTS IDENTIFY LEADERSHIP AS ONE OF THE KEY FACTORS FOR ENSURING QUALITY, IN PARTICULAR FOR ORIENTING THE ORGANISATION TOWARDS RESULTS AND FOR ACHIEVING COST-EFFECTIVENESS. . Leadership styles are well conceptualised and studied in the private sector domain. In the public sector, there is an increased interest in leadership and how it could contribute to increasing efficiency and accountability. Current prospects in public management models (e-government, PPP, etc. ) continue to stress the role of leadership in driving the modernisation of the public organisations. 3. Various internationally accepted documents highlight the importance of leadership: Principle 2 (Leadership) of ISO 9000:2000 Quality Management Principles states that: â€Å"Leaders establish unity of purpose and direction of the organisation. They should create and maintain the internal environment in which people can become fully involved in achieving the organisation's objectives†. †¢ The European Foundation for Quality Management (EFQM) Excellence Model, considers that â€Å"Excellence is visionary and inspirational leadership, completed with consistency of purpose. Excellent organisations have leaders who set and communicate a clear direction for their organisation†. The Common Assessment Framework (CAF) places leadership as one of the five ‘Enablers’ criteria which determine how an organisation performs. 4. The aim of this Chapter is to present how leadership has been considered in the context of SAIs, and to identify the main features of leadership that contribute to enhance audit quality. Leadership and Supreme Audit Institutions 5. SAIs have followed the general trend of reform of the public sector, although with some delays and with different degrees in the introduct ion of innovative measures.This is due, in particular, to the constitutional position of such institutions and to the inherent characteristics of the audit function in the public sector. During this reform process within SAIs, they should have taken into account essential leadership features such as: independence, relationships with Parliament and government, ethics, communication, etc. These are already considered in the Lima Declaration of Guidelines on Auditing Precepts, as well as the INTOSAI Code of Ethics and Auditing Standards.Some SAIs have recently undertaken self-assessment and peer-review exercises, within this context, in the course of which leadership has been the subject of detailed evaluation and concrete proposals for improvement. 6. According to the International Standards on Quality Control (ISQC-1) issued by the International Federation of Accountants (IFAC) in the Handbook of International Auditing, Assurance, and Ethics Pronouncements the quality control system of the SAI should include policies and procedures addressing (among other elements) leadership responsibilities for quality.These policies and procedures should be designed to promote an internal culture based on the recognition that quality is essential in performing engagements; and to require the Head of the SAI or, if appropriate, the decision-making board of the SAI, to assume ultimate responsibility for the quality control system. The internal culture is promoted by setting example, communication, recognition and rewards of quality and by ensuring that responsibility is assigned to persons who have an appropriate experience, ability and authority. . A document on Audit Quality issued by the Audit and Assurance Faculty of the Institute of Chartered Accountants in England & Wales, identifies leadership as one of the major factors driving audit quality. Leaders need to support audit quality and promote a quality culture throughout the organisation. They have to ensure that they c ommunicate the importance they attach to the issue to their staff and their stakeholders.The key aspects of good leadership are setting the strategies and objectives; recognising the commonality of commercial and professional approaches; ensuring the organisation will deliver the required quality; setting the right tone at the top; and ensuring that quality is consistently communicated. 8. The Guidelines on Audit Quality, adopted in December 2004 by the EU Contact Committee, refer to the need to develop leadership and management skills and proficiencies in connection to human resources.Leadership's main factors for ensuring audit quality 9. Although there are different types of SAIs, it is possible to identify some common factors determining how leadership within an SAI is designed and exerted for ensuring audit quality and excellence. These factors are as follows: †¢ Give a direction to the organisation: develop and communicate vision, mission and values.This involves, among o thers, translating the SAIs' mandate into vision and mission statements; establishing a value framework and codes of conduct; setting strategic and operational objectives and actions; involving stakeholders in these processes; adjusting to changes in the external environment; and communicate to employees and stakeholders. †¢ Develop and implement a system for managing the organisation.This embraces developing organisational structures and processes in accordance with the institutional status of the SAI, with the tasks of the organisation and with the expectations of the stakeholders; defining appropriate management levels, functions, responsibilities and autonomy; developing and agreeing on measurable objectives and goals for all levels of the organisation; giving direction on output and outcome targets; developing a system of operational targeting or performance measuring in the organisation. †¢ Motivate and support the people in the organisation and act as a role model.T his factor includes: leading by example; demonstrating personal willingness to change by accepting constructive feedback and suggestions; acting in accordance with established objectives and values; keeping employees informed about significant issues; supporting employees to help them attain their plans and objectives in support of organisational objectives; stimulating and encouraging the delegation of responsibilities; encouraging and supporting employees to make suggestions for innovation and improvement and to be proactive in their daily work; encouraging mutual trust and respect; stimulating training and improvement activities; recognizing and rewarding the efforts. †¢ Manage the relations with politicians and other stakeholders with due regard to the SAI`s independence.This will involve: maintaining proactive and regular relations with the political authorities of the executive and legislative areas; developing partnerships and networks with important stakeholders; seekin g public awareness, reputation and recognition of the SAI; developing the concept of marketing (product and service targeted); taking part in the activities of professional associations and representative organisations and interest groups. 10. Good leadership must be exerted by every person in the organisation who has assumed responsibilities and has a manager position. Enduring characteristics of leaders include honesty, integrity, enthusiasm, confidence, tolerance, professional competence. They should also be forward-looking, proactive to change, and committed to excellence.They should integrate these characteristics into the day-by-day practice of the organisation: from setting strategy plans and work programmes to reporting results; from directing and supervising to reviewing. 11. How leadership is defined and exerted is a determinant for assuring the benefits, and thus for ensuring audit quality in SAIs. Benefits of good leadership are: †¢ clarity of purpose and direction within the organisation; †¢ clear identity for and within, the organisation; †¢ a shared set of values and ethics; †¢ consistent and role model behaviour throughout the organisation; †¢ a committed, motivated and efficient workforce; and †¢ confidence in, and within, the organisation, even in turbulent and changing times. QUESTIONS 1.Has the activity of leaders been assessed (either internally or externally)? Which are the main difficulties encountered, lessons learned and main benefits identified for the institution? Which are the concrete measures undertaken to improve leadership? Have you identified tangible improvements in the audit quality in this area? 2. Has the activity of the management of the SAI to motivate staff and to encourage mutual trust and respect been satisfactory? Have you identified tangible improvements in the audit quality in this area? Which are the main difficulties encountered, lessons learned and main benefits identified for the in stitution? Chapter II: Strategy and Planning 1.AN SAI SHOULD FOCUS ITS ACTIVITIES ON RESPONDING TO CHALLENGES OF THE CHANGING ENVIRONMENT AND ON WEIGHING DUTIES TO BE ABLE TO FULFIL ITS MANDATE IN A RELIABLE AND SUCCESSFUL MANNER BY EFFICIENTLY UTILISING ITS RESOURCES, WHILE MEETING QUALITY REQUIREMENTS. THE STRATEGY OF AN SAI IS AN ACTION PLAN COVERING SEVERAL YEARS TO ACHIEVE THE OVERALL OBJECTIVE OF THE ORGANISATION. 2. This Chapter sets out how an SAI should implement its mission and vision, and how it is supported by its strategy, relevant policies, plans, objectives, targets and processes. 3. References are made to the importance of strategy and planning in the international literature on auditing. The INTOSAI Code of Ethics and Auditing Standards provide general guidelines stating that the SAI needs freedom to set priorities and programme its work in accordance with its andate; and the SAI should give priority to any audit tasks which must be undertaken by law and assess prio rities for discretionary areas within the SAI’s mandate. 4. The Guidelines on Audit Quality adopted in December 2004 by the EU Contact Committee give further guidance on the structure of planning. They suggest different levels of planning, such as mission and vision statements, corporate plans, strategic plans and operational plans. 5. According to the Common Assessment Framework (CAF) strategy and planning is one of the main aspects requiring consideration in organisational analysis. Within strategy and planning a list of criteria is provided identifying the main issues that need to be taken into account during the assessment process. Strategic planning 6.An SAI should formally express its overall intention and direction related to quality, i. e. quality policy. The top management of an SAI should ensure that the quality policy of the organisation is in line with the mission and vision of the SAI. The quality policy should also reflect the SAI’s top management commitm ent to quality and how they intend to demonstrate their utmost to ensure the excellence and continual development of the audit work and outcomes. 7. The strategy of the SAI should identify and analyse the main trends, set out objectives of the organisation, define specific areas of particular focus and underlying reasons, as well as provide a framework for the management and allocation of resources.It should address internal culture, structure and operations (in both the short and the long term) taking account of the priorities, direction and needs of the various stakeholders. The strategy should also reflect the SAI’s approach to implementing modernisation and change management processes. 8. The top management of an SAI is responsible for implementing the strategy, ensuring necessary conditions and defining tasks, relevant schedule and competences. It should also monitor and evaluate the implementation of objectives and tasks, and make the necessary decisions. 9. Strategic p lanning also includes risk assessment since there are several factors constituting threat to the excellence of the audit work and outcomes.An SAI should consistently strive to identify and evaluate these factors in order to develop proper tools, procedures, and activities for managing and minimising risks. The credibility of an SAI could be undermined without identifying, assessing and managing risks. 10. The top management of an SAI develops and applies audit standards, approaches and procedures for the management of risks in order to ensure that †¢ audit activity is carried out in compliance with legal regulations; †¢ effective and efficient utilisation of resources are considered; †¢ tasks and competences are clearly defined in all working processes; and †¢ the various needs of stakeholders are taken into account. 11. In order to ensure the high quality of strategic planning a database including information relevant to audit tasks should be established and mai ntained; †¢ criteria to select and prioritise audit tasks should be set and followed; †¢ methods to measure the performance of the organisation at all levels should be developed and applied; and †¢ the strategy should be reviewed and updated on a regular basis by assessing risks associated with changes in the external and internal environment and identifying critical factors for success. Operational planning 12. The relationship between strategic and operational planning should be created by audit directives. Concentrating on essential and timely problems, and the fields bearing the greatest risks, the directives promote the implementation of the strategy. 13.The SAI should ensure through its operational planning activities that †¢ its mandate is fulfilled; †¢ the audit work focuses on high risk and significant areas, institutions, operations or projects; †¢ available resources are effectively utilised; and †¢ the audit work is performed satisfying quality requirements. 14. Priorities set in the strategy, the result of materiality and risk assessments, the expected output and outcome, as well as available resources should be considered during the operational planning process. In the course of assessing risk, emphasis should be put on examining the complexity, costs, contradictory opinions relevant to the individual audit task.Expected impacts of the given audit, experiences of previous audits carried out in this field, and the auditability of the audit subject should be also taken into account during the selection of individual audit tasks. 15. The process of operational planning should be periodically reviewed and evaluated for the purposes ensuring the high quality of the audit work. This activity should be carried out on the basis of uniform approaches and methods. 16. It should be examined whether the planning has been based on valid professional judgements and covers all significant matters. It also should be considered whether the planning activity has been carried out by the competent personnel; deadlines have been met; and the audit work has been appropriately documented. QUESTIONS 1.How is risk assessment undertaken to ensure appropriate strategic decision-making? Are these processes documented? 2. What are the methods, techniques, tools and procedures available within your SAI to ensure the implementation of its strategy? 3. What kind of document(s) does your SAI prepare in the course of the operational planning process? Please, provide a short description of this/these document(s). Chapter III: Human Resource Management 1. KEY TO THE ACHIEVEMENT OF AUDITS OF HIGH QUALITY IS THE ABILITY OF AN SAI TO ATTRACT, DEVELOP, UTILISE, REWARD AND RETAIN THE REQUIRED NUMBER OF STAFF AND THE RIGHT ‘MIX’ OF COMPETENCIES, EXPERIENCE AND SKILLS.HUMAN RESOURCE MANAGEMENT (HRM) IS A CORE COMPONENT IN THE ESTABLISHMENT OF AN INTEGRATED QUALITY MANAGEMENT SYSTEM AND IS ESSENTIAL IN THE DEVELOPMENT O F AN INTERNAL CULTURE BASED ON QUALITY, EXCELLENCE AND CONTINUOUS IMPROVEMENT. 2. The purpose of this Chapter is to outline the significance of HRM and to provide a list of related measures that should be in place to achieve high standards of quality and excellence throughout the audit process. 3. The importance of HRM in creating an environment conducive of high quality, the attainment of ethical standards and continuous improvement within the SAI is highlighted in the principal international guidelines and standards applied to government auditing and audit quality: Lima Declaration of Guidelines on Auditing Precepts and INTOSAI Code of Ethics and Auditing Standards; †¢ International Standards on Quality Control (ISQC-1) issued by the International Federation of Accountants (IFAC) in the Handbook of International Auditing, Assurance, and Ethics Pronouncements; and †¢ Guidelines on Audit Quality adopted in December 2004 by the EU Contact Committee. 4. These documents under score the need for establishing policies and procedures for the recruitment of employees with suitable knowledge and experience, and to define the basis for the advancement staff. They also stress that employees should be trained and developed to perform their tasks effectively. 5.As part of its overall management system, an SAI should therefore have a professional human resource function to ensure a well-trained, motivated and experienced personnel that can support the achievement of the organisation’s vision, core values and strategic goals. 6. Overall, HRM is concerned with the management of human capital, people, and culture within an organisation. The following are some of the major sub-elements of the human resource function: a) The formulation and implementation of human resource strategies and plans that are aligned with the SAI’s overall strategy. These should be integrated into the organisation’s operational framework and the quality management system; b) The establishment of HRM policies and procedures; ) Job descriptions and the determination of the resources and competencies required to match current and future organisational requirements; d) Recruitment and selection of personnel; e) Staff training and continuous development; f) Performance appraisals and recognition; g) Employee remuneration, allowances and benefits; and h) The systematic monitoring and review of all HRM activities to ensure effectiveness, transparency, coherence and consistency in their implementation across the organisation, as well as to continually identify and develop opportunities for improvement. Human resource planning 7. A fundamental role of the HRM function is human resource planning.This is the process by which an SAI attempts to ensure that it has the right number of qualified people in the right place at the right time. This is done by reviewing and comparing the present supply of employees and skills with the organisation’s projected de mand for human resources and competencies. The outcome is the design of appropriate short-term and long-term initiatives and programmes that aim to ensure that the forecasted human resource requirements are met. Effective human resource planning generally also leads to a more effective and efficient use of staff, and more satisfied and better trained employees. HRM policies and procedures 8.HRM policies are general statements which serve to guide decision-making. Normally these policies are put in writing and communicated to all management and staff. Their purpose is to reassure employees that they will be treated fairly and objectively. They also help managers to resolve problems and take quick, defensible and consistent decisions. 9. HRM procedures are written documents that describe, in greater detail, the routine procedures to be followed for a specific operation or activity. Consistent application of an approved HRM procedure ensures conformance to and consistency with the SAIà ¢â‚¬â„¢s established practices and improves credibility and defensibility.Documented procedures also serve as resources for training and for easy reference to established practices. 10. To ensure high standards of quality management, an SAI should create and maintain policies and procedures concerning, e. g. the recruitment and selection of staff, the system for the promotion and the advancement of employees, the maintenance of personnel records, the organisation of training, staff development, as well as performance appraisals. Job descriptions 11. A job description defines a job in terms of specific duties and responsibilities. It also identifies the competencies and qualifications required to perform the role professionally. 12.The carrying out of job analysis, as well as the creation and maintenance of job descriptions is critical for determining which duties and responsibilities should be grouped together, as well as for matching staffing requirements. Ultimately, this ensures the delivery of high quality audits. Employee recruitment and selection 13. The recruitment and selection process is one of the important elements of successful HRM and should be transparent and fair. Effective recruitment and selection practices can have significant positive impacts on the SAI; whereas poorly designed and executed practices will have both short-term and long-term negative impacts. †¢ Recruitment incorporates the various efforts and activities undertaken to seek and attract a sufficient pool of top quality candidates.A job vacancy can be filled from within or from outside the SAI. Methods include internal calls for applications and external advertising in the media. †¢ An effective recruitment process will bring an adequate supply of top quality prospects, an effective selection system involves a systematic chain of activities that lead to a quality selection decision. Key to the selection process is the clear definition of the criteria that identifies tho se candidates that are most likely to perform successfully in the job. Methods that can be used to screen candidates include tests, job simulations, interviews, medical examinations and probationary periods. 14.As audit is a profession that relies on the competencies and personal qualities of employees, candidates should be thoroughly screened and tested for key attributes such as integrity, objectivity, rigour, scepticism, perseverance and robustness. 15. Moreover, if work is outsourced or external experts are engaged, due care should be exercised to ensure of their competencies for the job and that there are no conflicts of interests. Staff training and development 16. The development of a quality management system also requires an organisational culture that is receptive to ongoing learning. Changes, such as those in technology or in audit techniques, mean that an organisation is continually faced with situations that require continuous learning.SAIs should have appropriate train ing plans and staff development systems in place to help employees to substantially enhance their knowledge and skills, as well as learn how to improve their performance. 17. The methods of training programmes are various. These include: induction courses; on-the-job training; continued professional development (CPD), external courses and international seminars. In addition, in-house training in, for example, the technical aspects of audit, the government environment or in the requirements of the audit methodology should also be undertaken. The management of training incorporates training needs assessments, the design of training programmes and learning materials, training budgets, coordination and delivery, as well as the systematic review and evaluation of training. 18.Staff and career development programmes involve matching employees’ interests and career aspirations with the present and future needs of the SAI. These programmes can be used to increase motivation, prepare employees for more senior positions and encourage staff retention. Moreover, employees should have access to counselling and guidance. 19. Apart from being well-trained and technically competent, it is also vital to ensure that employees perform their duties honestly, and that the audits are free from any conflicts of interest or other impediments to a fair and objective appraisal. A code of ethics and measures to ensure conformity should be established by the SAI. Reference to the INTOSAI Code of Ethics should also be considered.Performance appraisals and recognition 20. Besides informal day-to-day monitoring and guidance, management can use a formal and structured performance appraisal system to: †¢ define clear and measurable performance targets for each employee; †¢ systematically document individual employee performance and technical skills; †¢ determine how well individual employees are doing their jobs, including identifying their respective constraints, as wel l as their strengths and opportunities for improvement; †¢ communicate constructive feedback in a timely, accurate and clear manner; and †¢ agree on individual development plans for performance improvement. 21.The information generated by the performance appraisal process can be used for: awarding bonuses; for identifying mentoring and training needs; and for making decisions related to promotions or terminations. 22. A well designed and implemented performance appraisal system is a powerful tool for influencing employee behaviour and can be effectively used to develop a quality-driven culture. For this to occur, the performance appraisal must be a constructive and dynamic process. Employee remuneration and benefits 23. Employee remuneration and benefits refer to the base salary, bonus, incentive payments and allowances. Remuneration can be effectively used to attract and keep the desired quality and mix of employees, as well as to enhance job satisfaction and to motivate employees to improve the quality of their outputs. 24.An SAI should deal with the issue of offering and maintaining a competitive remuneration package that will enable the SAI to attract, retain and motivate a capable staff, as well as with the issue of equality, which means all employees should be remunerated in proportion to their efforts and responsibilities. Both issues should be carefully managed as strong employee motivation is vital to the success of a quality management system. QUESTIONS 1. Has your SAI developed documented HRM policies and procedures, including a Code of Ethics? If yes, list the main areas covered by these documents. 2. Has your SAI developed and maintained an annual training plan? If yes, outline the training methods used by your SAI to develop employees. How do you evaluate completed training events? 3. Do you have a performance appraisal system in place? Describe how the system is used to enhance performance. Chapter IV: Building Quality into the Audit P rocess 1.THE PURPOSE OF AN SAI’S QUALITY MANAGEMENT SYSTEM IS TO PROVIDE REASONABLE ASSURANCE THAT EACH AUDIT EXAMINES SIGNIFICANT MATTERS AND THAT THE RESULTS OF THE AUDIT PROVIDE TRUE AND FAIR PICTURE ON THE MATTERS UNDER CONSIDERATION. ACHIEVING AND MAINTAINING HIGH QUALITY THROUGHOUT THE AUDIT PROCESS IS ESSENTIAL, IF AN SAI WISHES TO IMPROVE ITS CREDIBILITY AND PERFORMANCE. IMPROVING AUDIT QUALITY REQUIRES A SYSTEMATIC APPROACH WITHIN THE SAI. THUS, SAIS NEED TO PROCEED METHODICALLY AND IN AN ORGANISED WAY TO DETERMINE EACH QUALITY ISSUE ON A CONTINUOUS BASIS. 2. Key to the achievements of excellence is the ability of an SAI to establish systematic audit processes that support the auditor in carrying out audits of high quality.In order to ensure high quality, the SAI should develop its own standards in compliance with internationally recognised standards, as well as guidelines, procedures and methods that serve as a basis of reference when carrying out supervision and re view during the audit process. Moreover, the SAI should facilitate that the auditors use these instruments, and provide them with sufficient support. 3. The aim of this Chapter is to outline the significance and describe the key elements of building quality into the audit process. Audit standards 4. The SAI should ensure audit quality by using the INTOSAI or other international standards (e. g. IFAC) in all matters that are deemed material. When applying these standards, the SAI should also take account of the national legal framework and other circumstances given in its own country. 5.The SAI should strive to elaborate its own standards in compliance with international standards. The SAI should ensure that its standards are up-dated on a regular basis taking into consideration the developments in the field of the international audit profession, as well as its own audit experiences. Guidelines, procedures and methods 6. Guidelines, procedures, and methods should be developed to guid e the auditor in carrying out audits of high quality. These will ensure that the audit activity is compliant with standards. The SAI should assure that these instruments are integrated into all phases of the audit process (i. e. planning, execution, reporting and follow-up). 7.In addition, the auditor should plan the audit in a manner which ensures that an audit of high quality is carried out in an economic, efficient and effective way and timely manner. During the execution of the audit, a key challenge is to establish a common understanding among auditors on the methods to be used, as well as the data and information that constitute relevant, sufficient and reliable audit evidence. Criteria should also be set by the SAI for audit reports. These criteria should be complete, accurate, objective, clear, and concise. At follow-up stage, the auditor should take appropriate steps to determine what action, if any, the audited organisation has taken to resolve the problems disclosed in th e audit report, what effect such action(s) may have had and how planning of future audits is effected.In order to fulfil the mentioned objectives, guidelines, procedures and methods should be available to encourage actions leading to high quality and discourage or prevent actions that might impair quality. 8. An important step is the establishment of systems to assure that the appropriate quality controls are actually implemented. 9. The development of reliable guidelines, procedures and methods can be centralised in an independent methodology unit staffed by specialised staff members. Consideration should also be taken to involve auditors in developing and updating guidelines, procedures and methods through e. g. an electronic method toolbox. These toolboxes might contain a list of the various methods, their strengths and weaknesses along with examples of how the methods can be applied in the different types of audit tasks. 10.It can be useful if qualified staff members are designa ted as experts to each of the guidelines, procedures and methods in order to assist auditors in application. This might ensure that the selection of guidelines, procedures and methods is adjusted to the needs of the auditors. Supervision and review 11. To ensure that quality is built in to the audit process, the work of the audit staff at each level and audit phase should be properly supervised. Documented work should also be reviewed by the management or a senior auditor. 12. Supervision is essential to ensure the fulfilment of audit objectives and the maintenance of the quality of the audit work.Supervision is closely related to the management of audit staff to whom work is delegated and is carried out by senior managers or auditors. Supervision should also cover the methodologies used and the outcomes of the audits. Supervision should ensure that: †¢ the audit is carried out in accordance with the auditing standards and practices of the SAI; †¢ the audit plan and action steps specified in this plan are followed; †¢ working papers contain evidence adequately supporting all findings, conclusions and recommendations; and †¢ the auditor achieves the defined audit objectives. 13. Review should be carried out prior to the formulation of conclusions and the completion of the report. Review should ensure that: all evaluations and conclusions are soundly based and supported by competent, relevant and reasonable audit evidence; †¢ all material errors, deficiencies and unusual matters have been properly identified and documented; and †¢ changes and improvements necessary to the conduct of future audits are identified, recorded and taken into account in later audit plans and in staff development activities. Support 14. Audit staff may need different kinds of support to perform their tasks in order to ensure audits of high quality. An SAI may make various support functions available to the staff, e. g. access to internal and external expert s, supplementary training or electronic support systems. 15. The use of internal and external experts is one way of supporting the staff in their work. An auditor may be in a situation where specialist support within a specific area is required, for instance legislation, economy or statistics.To ensure the high quality of work, the SAI may provide the auditor with access to a special department, office or individuals holding the requested expertise. 16. The auditor may also be in a situation where the specialist support required is not available within the SAI. In such cases, the SAI can seek support from external specialists with due care being taken to ensuring the quality of performance. Obtaining advice from an external expert does not relieve the SAI’s responsibility for the quality of audit opinions or conclusions. 17. The SAI may also make use of support concerning specific audit areas provided by auditors employed by other SAIs. 18.Another important way of ensuring hi gh quality in the audit process is to keep the knowledge and skills of staff updated at all times. An SAI should make sure that auditors are offered the opportunity of supplementary training. The supplementary training may consist of introductory programmes, technical and managerial training. 19. Introductory programmes are designed to help newly recruited auditors adapt to the working methods of the SAI. These programmes are typically provided within the organisation. 20. Technical training is intended to equip the auditor with the methodological knowledge and skills needed to plan, execute and report an audit on a high quality level. 21.Managerial training is intended to enable the auditor to manage and supervise an audit team. Technical training and managerial training may either be provided within the organisation or by external professional organisations. 22. Supplementary training can also take the form of job rotation for a limited time period or an opportunity to participate in other types of audit work. 23. A computerised support system has the potential to increase the elements that provide more value to the audit process (e. g. quality, productivity, structure). It should also decrease the elements that provide less value (e. g. electronically filed working papers in replacement of paper files).This is based on the assumption that the computerised support system is designed and customised to the needs of the SAI. The system should enable the auditor to improve audit planning as it facilitates the assessment of risk and materiality. The computerised system should also contribute to ensure that each audit is carried out in accordance with updated standards, guidelines and good practice. This is achieved by making these documents easily available and by enhancing knowledge sharing (e. g. risk analysis, good practice) amongst audit staff. 24. It is also important to stress the fact that a computerised support system is beneficial only if it is tailored to the SAI and the staff is offered appropriate training in the use of the system.In addition to this, the benefit of the system depends on the users’ acceptance and actual use of the system. The acquisition and implementation of an electronic system is likely to be costly at first. In order to lower the cost the SAI is advised to use the experience achieved by other SAIs. QUESTIONS 1. How do you ensure that your own standards comply with INTOSAI or other international standards? ;;; 2. What kind of quality control tools have you integrated in the various stages of the audit process? 3. Does your SAI have written procedures to ensure that adequate support is provided to auditors? Briefly explain the type of support that is provided. Chapter V: External Relations 1.EXTERNAL RELATIONS PLAY AN IMPORTANT ROLE IN THE AUDIT QUALITY MANAGEMENT SYSTEM. AN SAI KEEPS REGULAR CONTACTS WITH STAKEHOLDERS THROUGH THE PUBLICATION OF AUDIT CONCLUSIONS AND RECOMMENDATIONS. STAKEHOLDERS ALSO E XPRESS THEIR OPINION ON THE SIGNIFICANCE AND QUALITY OF CONDUCTED AUDITS. 2. External relations are an important independent source of information on audit quality. They can also provide an objective basis for quality assessment of SAIs’ audit activity. 3. External relations are an important element of the audit quality management system of an SAI and play a significant role in improving audit activity. The aim of this Chapter is to define the framework and characteristics of these relations. 4.The importance of external relations are underlined in the following international documents: †¢ According to the Common Assessment Framework, public organisations are required to manage complex relationships with other organisations in public and private sectors as well as the general public. The successful management of these relationships may be crucial to success in achieving organisational goals. †¢ Principle 8 (Mutually beneficial supplier relationships) of ISO 9000:200 0 Quality Management Principles refers to the mutually beneficial relationship of an organisation and its suppliers (i. e. stakeholders) that enhance the ability to create value for both parties. The Guidelines on Audit Quality adopted in December 2004 by the EU Contact Committee proposes that SAIs should devote time and attention to strengthening external relations with their stakeholders in order to enhance overall effectiveness. 5. Stakeholders who provide feedback to SAIs are: †¢ audited organisations; †¢ Parliament and its committees; †¢ media and the general public; and †¢ scientific institutions and other professional organisations, institutions of higher education, and private audit companies. 6. The SAI should establish and maintain continuous, positive and constructive relationships with the users of its audit reports and other stakeholders.Relations with the users of audit reports provide SAIs with the opportunity to evaluate the impact on the audited activity and to determine whether the SAI's audit work is efficient and effective. 7. Constructive feedback from stakeholders can also provide strong justification to improve audit quality and promote continuous development of the professional activity of the SAI. Audited organisations 8. The SAI can obtain external feedback on its audits from audited organisations by undertaking surveys on issues such as the quality of conducted audits, their usefulness for the audited organisation and the relevance of the SAI’s recommendations. 9. Surveys can be carried out on completion of particular audits and on approval of the audit reports. These can also be undertaken at regular intervals on a series of audits. 10.It is better to conduct surveys in a standard form, e. g. by using questionnaires. Questionnaire responses provide a beneficial insight of the opinions of stakeholders on the auditors’ performance, as well as on audit quality. In addition, stakeholders’ views s hould be considered an important source of information, together with the data collected from internal units, when assessing audit quality. 11. A good practice is to prepare a report based on the results of the surveys carried out. These reports are summary of external assessments on the quality of the SAI’s work. 12. The SAI should obtain information about the impact that audit results had on the activities of audited organisations.This can be done by checking the measures undertaken in response to the recommendations. 13. Reviews on the implementation of recommendations encourage the mutual feedback between the SAI and the audited organisations on the development of public management. This also enhances the efficient utilisation of public funds. These reviews are particularly useful to assess the efficiency of the SAI's work. 14. Information about the impact of the SAI’s recommendations on the efficiency of the audited organisation’s activity can also serve as a basis for the assessment of the SAI's performance. 15. These assessments can be measured by using qualitative or quantitative indicators. 16.SAI recommendations can have an impact on the auditees’ activities through e. g. : the enhancement of the efficient and cost-effective utilisation of public funds, the improvement of the quality of the audited organisations’ activities, the improvement of the operation of the system of public finances, etc. Parliament and its committees 17. The Head of SAI might communicate with the members of Parliament on a permanent basis, as well as conduct meetings in order to discuss their point of view on different aspects of the SAI's activities. This should be undertaken with due regard to the SAI`s independence. 18. The relationship of the SAI with Parliament can have the following forms: participation of the SAI during sessions of Parliament and its committees; †¢ response to requests or proposals from Parliament to conduct audi ts; †¢ joint meetings with the relevant parliamentary committees to discuss audit reports; †¢ participation in special parliamentary hearings, during which resolutions and recommendations can be adopted to curtail revealed shortcomings; and †¢ provide replies to enquires of members of Parliament on the results of completed audits. Media and the general public 19. Relationship with the media and the general public can be implemented in several ways, e. g. by publishing audit reports or annual activity reports, holding press conferences and posting information on the SAI’s website. 20. The media should also be monitored to obtain external information on the quality of audits and the overall activity of the SAI.Stakeholders use these channels of communication to express their views and opinions. Scientific institutions, and other professional organisations, institutions of higher education, and private audit companies 21. External experts of scientific institution s, other professional organisations, institutions of higher education as well as private audit companies can provide feedback on how SAIs can achieve excellence. 22. The relationship of SAIs with scientific institutions and institutions of higher education should be carried out on the basis of agreements. 23. External quality assessments of audit activities carried out by external experts (i. e. eer reviews) can be conducted periodically or on a regular basis. Such assessments should be agreed upon with the SAI. 24. During audits, SAIs can collaborate with private audit companies. In such cases, it is important to highlight major benefits and shortcomings. International organisations and other SAIs 25. In order to keep abreast with new audit methodology and techniques on a regular basis, an SAI can conduct bilateral and multilateral cooperation with professional international organisations, as well as with SAIs of other countries. 26. Comparative analyses of the activities of variou s SAIs could serve as a good basis for improving the quality of the SAI’s own audit work. 27.A peer review carried out by another SAI can also be a form of assessing the quality of the SAI’s audit activity. The partner institution should analyse the SAI's structure and methods of work. The review should propose measures aimed at increasing the efficiency of the audit activity of the SAI. 28. Active participation in the activities of committees and working groups of INTOSAI and EUROSAI can also help the SAI to develop professionally. 29. Moreover, joint audits with other SAIs can contribute to the development of audit approaches, methods and techniques. Such collaboration can ultimately lead to the improvement of audit quality and the harmonisation of audit methodology. QUESTIONS 1. Who are the direct users of the audit reports of your SAI?Indicate external sources from which you obtain information on audit quality and the overall audit activity of your SAI (with specia l regard to the forms of communication with the Parliament). How do you use these pieces of information in evaluating the quality of your audit activity? 2. Does your SAI perform monitoring of external opinion on audit quality? If yes, what are the methods applied for collecting data? How are the results of data analysis used? 1. Does your SAI use any forms of feedback from the audited organisations with regard to the audit results? If yes, indicate them and give concrete examples of the impact of such feedbacks on the audit quality of your SAI. 2. Chapter VI: Continuous Development and Improvement 1.CONTINUOUS DEVELOPMENT AND IMPROVEMENT IS A MANAGEMENT APPROACH THAT INVOLVES CONSTANTLY SEARCHING FOR WAYS TO IMPROVE AND ENHANCE PROCESSES, PRODUCTS AND SERVICES OF AN ORGANISATION. IT ALSO COMPRISES THE REVIEW OF PERFORMANCE ON A REGULAR BASIS TO ENSURE THE ONGOING SUCCESS OF THE ORGANISATION. 2. The objective of the continuous development and improvement of the quality management sy stem is to consistently ensure the high quality of audit results, as well as the satisfaction of the stakeholders. In order to achieve this, the top management of an SAI should ensure the adoption of international development trends and good practices, and should take appropriate measures for their appropriate implementation. 3.This Chapter aims at introducing various procedures and methods that can be applied to follow up and evaluate the audit work, the quality of the audit results, and the operation of the quality management system. 4. The concept of continuous development and improvement is referred to in internationally recognised literature, such as: †¢ ISO 9000:2000 Quality Management Principles, Principle 6 of which considers that continual improvement of the overall performance of the organisation should be a permanent objective; and †¢ EFQM Excellence Model, according to which excellent organisations continuously learn, and the staff of such organisations constan tly challenge the status quo and seek opportunities for continuous innovation and improvements that add value. Continuous review and monitoring 5.SAIs should set up and operate an effective and efficient monitoring system to ensure the continuous development and improvement of the audit work, the quality of the audit results, and the quality management system. For the proper operation of the monitoring system, factors to be examined, data and information to be collected, as well as evaluation procedures and methods should be defined. 6. SAIs should also follow-up and evaluate whether: †¢ quality controls built in the audit process operate continuously, effectively, and in accordance with standards, guidelines and internal regulations; †¢ quality requirements are consistently met; and †¢ the stakeholders and users of the audit results are satisfied. 7. There should be sufficiently detailed indices and indicators applied for setting up and operating the monitoring syste m (e. g. lanned and actual expenditures, planned and actual working time inputted in each work phase). Furthermore, it should be ensured that complete documentation and precise records regarding the examined and evaluated factors are available. 8. The monitoring system should also be easily manageable and accessible to management. It should also be based on information technology tools and applications related to the key audit functions. Documented and recorded data and information should provide a good basis for carrying out evaluations to make well-founded decisions. They should also be used when carrying out self-assessments at organisational level on a regular basis.Post-audit quality review 9. The quality of the audit work and the outcomes should be evaluated by carrying out post-audit quality reviews. The reviews should focus on whether the audits were compliant with internal procedures, professional standards, and the recommended methodology. The objective is to enhance the e fficiency of auditing and the operation of the quality control system, as well as to support methodological developments. 10. Experienced auditors working in different organisational units that have not participated in a particular audit can carry out the post-audit quality review within the framework of so-called ‘cross-reviews’. 11.An expedient solution can be to delegate the post-audit quality review function to an organisational unit independent from the execution of audits. This unit can be under the direct responsibility of the Head of the SAI or part of a section responsible for the SAI’s methodologies. 12. The post-audit quality review can also be used to ask for the opinion of another SAI or a team of experienced auditors of various SAIs (a form of peer review). 13. The post-audit quality