Aspects and implication of Cyberspace Surveillance Technologies Essay

The three most idea about parts of a reconnaissance society, would be; from one side it ensures and screens, however then again so as to accomplish its insurance capacities, certain limits of security are crossed. Some would contend that it is governments interest for more control over individuals, a disciplinary procedure; the way that individuals are bound to act on the off chance that they had realized they had been under a specific measure of oversight. Be that as it may, not the entirety of the time would this be able to be useful to them; questions are solicited from whether its accomplishment, excuse for presence radical reconnaissance advancements. As much as it goes about as a country defender, and wrongdoing preventer, it is likewise, for a huge scope, a security intruder. In this paper I will inspect a portion of these perspectives and speculations that legitimize their inconveniences from their preferences. The reason for observation as Lyon clarified, is: â€Å"the engaged, deliberate and routine regard for individual subtleties for motivations behind impact, the board, insurance to direction† (2007: p.14) this depicts an a greater amount of national secure wellbeing matter, at that point what he had assumed in his 1998 portrayal of â€Å"watching others’ exercises as a methods for checking and managing them† this here, depicts a progressively a basic help, individuals are being observed only to screen and overseeing, for example, a jail watcher or a test screen. Anyway in since the event of September, 11 of 2001, reconnaissance on individual has turned out to be to a greater extent a conventional national security issue. Moving endlessly from the thought of explicit ought to be focused, to an idea of everybody is suspected and in this way focused on. Post nine eleven, â€Å"war against terrorism† has become a significant reason or purpose behind national se curity to k... ...ivilians fears over the neurosis of under assent observation and feel that their opportunity is under assent limitation. Works Cited Foucault, M. (1979) Discipline and Punish. London: Penguin. Dreyfus, H and Rabinow, P. (1982) Michel Foucault: Beyond Structuralism and Hermeneutics. Chicago: Chicago University Press. Lyon, D. (1988) The Information Society: Issues and Illusions. Cambridge: Polity Press. Lyon, D. (2003) Surveillance after September 11. Cambridge: Polity Orwell, G. (1948) Nineteen Eighty Four. New York: New American Library Connections: BBC. (2005) â€Å"Shot man not associated with bombing† July 23. Accessible at: http://news.bbc.co.uk/1/howdy/uk/4711021.stm â€Å"Cookies† http://epic.org/security/web/treats/ BBC. (2005) â€Å"Full text of Tony Blair's speech† September 27. Accessible at: http://news.bbc.co.uk/1/howdy/uk_politics/4287370.stm

The Relationship between Employee Commitment and Employee Engagement, Assignment

The Relationship between Employee Commitment and Employee Engagement, Employee Satisfaction - Assignment Example It likewise can be alluded as making a solid workplace for the representatives so as to persuade them. It will assist the representatives with connecting with their work and employment obligations (Story, Wright and Ulrich, 2009, p.300). Then again, responsibility can be characterized as ability to endure in a course of hesitance and activity to change plans. The workers commit their vitality and time to satisfy their activity duty just as their own, locale, family and profound commitments. Workers, who are focused on their associations and exceptionally occupied with their activity, give powerful upper hands to the associations as far as higher yield. Uncertain representatives don't fret over work environment execution and yields. Then again, the submitted representatives will in general give their all out exertion to satisfy their own profession objectives and employment duty. Commitment of a worker can't conceivable without powerful responsibility towards the association and sooth sayer difficult work. Pioneers or the chiefs of an association assume a fundamental job in worker commitment. It is significant for a chief to offer some benefit to the requirements or fulfillment level of a representative so as to retrain worker responsibility and representative commitment. Just a propelled representative can perform viably in an association. ... It will assist an association with achieving achievement (Mannelly, 2009, p.161). Submitted representatives are increasingly connected with to their activity and association contrasting with the uncertain workers. Representative commitment, boss practices, work execution and business results are profoundly identified with one another. It is the obligation of the businesses to rouse their workers to perform proficiently. Viable execution examination, motivator frameworks, vocation development openings are the inspiration and execution drivers for a worker in an association. These perspectives made a representative focused on their activity. Submitted representatives give their best execution so as to gain by the potential profession openings. Along these lines, it tends to be expressed that, powerful representative commitment can assist an association with increasing its business efficiency. Powerful execution examination framework builds the responsibility level of a worker. It is cl ear that the worldwide working environment conduct is evolving drastically (Albrecht, 2010, p.67). Presently a-days, the clients are attempting to accomplish esteem included and top notch items and administrations. In this manner, the worldwide associations are attempting to rouse their workforce so as to satisfy with the need of the clients. The uncertain representatives can't perform viably because of absence of work environment inspiration. As the talented and roused representatives are the greatest resources of an association, along these lines it is obligation of the association to deal with their necessities. Accordingly, it tends to be presumed that submitted representatives are more drawn in with their work and duties than the uncertain representatives. Is it right to state that Committed Employees are more fulfilled than

How to Buy a Research Paper Cheap

How to Buy a Research Paper CheapBefore you buy a research paper, there are a few things you need to know. Understanding how you can get a high quality paper at a reasonable price will go a long way towards saving money and getting the very best quality paper for your project.First, how can you get a cheap price? By doing some research and by only buying those papers that are on sale. Many websites offer a wide variety of paper products that are available on sale, making it easier to get a great price.After you find the papers that are on sale, you need to decide which ones you are going to use. For example, many of the online websites will offer their own paper types. However, if you want to get the best quality, you should buy from a reliable online retailer. Research the source and find out how they prepare their paper.Then, you need to figure out which papers are the most important to you. Do you need to do more than just one or two tests to make sure the paper is good enough for a certain topic?If so, you may want to buy a research paper for a few different topics to make sure you can do more tests on each type of paper. Of course, that will cost more than just buying one, but it will be worth it. It will allow you to test the paper on each topic with each type of paper.Once you know what you need, you need to go into the store and compare prices. You don't want to spend more on one type of paper than another. After all, you won't get a discount on something that doesn't meet your needs. When you get ready to make your purchase, remember to ask a sales clerk about how much the paper is going for so you can get a better idea of what the store has to offer.You also need to ask how much you can buy an order in bulk. This is important because you can save money by purchasing in bulk. It also means you will have more than one order when you buy a research paper. Bulk pricing makes a lot of sense when you want to buy a lot of research papers for a large project. So, now you know what you need to do to find a great deal on a paper for your project. In the end, it will save you money and time. After all, you will be able to buy quality paper that meets your needs at a price you can afford.

The Temperature Range of Rainfall

If youve ever wondered why getting soaked in a rainstorm makes you cold, its not just because the precipitation moistens your clothes and skin, the temperature of the rainwater itself is also to blame. On average, raindrops have temperatures somewhere between 32 F (0 C) and 80 F (27 C). Whether a raindrop is closer to the cold or warm end of that range  depends on a number of things including what temperature it starts at high up in the clouds and what the air temperatures are in the upper atmosphere where those clouds are floating. As you can imagine, both of these things vary from day to day, season to season, and location to location, which means there is no usual  temperature for raindrops.   Temperatures in the atmosphere interact with raindrops, starting from their birth high up in a cloud to their final target—you and the ground—drastically affecting the temperature of these droplets of water. Cold Beginnings and Cold Descents Surprisingly, most of the worlds rainfall begins as snow high up in the clouds overhead—even on a hot summer day! Thats because temperatures in the upper portions of clouds are well below freezing, sometimes as low as -58 F. The snowflakes and ice crystals found in clouds at these cold temperatures and heights warm and melt into liquid water as they pass below the freezing level, then exit the parent cloud and enter the warmer air below it. As the melted raindrops continue to descend, they can become cooler through evaporation  in a process that  meteorologists call evaporative cooling,  wherein rain falls into drier air, causing that airs dewpoint to increase and its temperature to lower. Evaporative cooling is also one reason why rainfall is associated with cooler air, which explains why meteorologists sometimes claim it is raining or snowing high up in the upper atmosphere and will soon do so out your window—the longer this happens, the more the air near the ground will moisten and cool, allowing the precipitation a path to fall to the surface. Air Temperatures Above Ground Affect Final Raindrop Temp In general, as precipitation nears the ground, the atmospheres temperature profile—the range of air temperatures that the precipitation passes through—from around the 700 millibar level down to the surface determines the type of precipitation (rain, snow, sleet, or freezing rain) that will reach the ground. If this temperature is above freezing, the precipitation will, of course, be rain, but how warm above freezing they are will determine how cool the raindrops will be once they hit the ground. On the other hand, if the temperature is below freezing, the precipitation will fall as snow, sleet, or freezing rain depending on how much lower than freezing the range of air temperatures is. If youve ever experienced a rain shower that was warm to the touch, its because the rains temperature is above the current surface air temperature. This occurs when temperatures  from 700 millibars (3,000 meters) down are quite warm but a shallow layer of cooler air blankets the surface.

Brutus Philosophy and The Gods - 932 Words

### Not sure about this ### Brutus was almost prone over the lifeless body. His wails drowned the sobs of the other four. Nonetheless all ten eyes flowed profusely with tears. This, distraught, leaderless group did not give much thought as to what they should do next. From behind them an old man approached from the wood. His eyes that glistened with tears peered under his thick white brows. His white hair that was as white as the snow on the nearby mountains flowed down to his shoulders and melded along with his beard into his white woolen Chilton which hung to his ankles. The facial features that were not hidden by snowy white hair was a long sharp nose, high cheek bones and tear filled blue eyes. Gently pushing Idaeus, who with his friends were standing, aghast and weeping, he leaned down over Brutus and placed his hand on the back of Brutus’ right shoulder. He spoke, â€Å"Son, we have to hide all our grief in our hearts. The Gods have designs beyond human understanding and the lots they spin for mortals, must suit their desires. Zeus has an urn filled with grief and poverty as well as pleasure and good fortune. With his great wisdom, which is vast, profound and incomprehensible to mortals, He selects from this urn, gifts and tosses them out for mortals to catch. At times and places, some catch bountiful crops, wealth, and longevity while others catch plague, famine and death. Even so, plethora for some may not endure while for others, hardship may turnShow MoreRelatedWhy Do Artists Use Greco Roman Ideals?1263 Words   |  6 Pageswhere Raphael uses Greek humanism to show that a stable society cannot exist without the help of knowledge rather than just relying on religion. This can also be seen in David’s Lictors Bring to Brutus the Bodies of his Sons (figure 2) where David uses Greek humanism to show that human beings, no t just the gods, are able to make moral decisions to help benefit society. Raphael uses the School of Athens to show that a stable society cannot exist without the help of knowledge rather than just relyingRead MoreFate vs. Free Will Julius Caesar Essay844 Words   |  4 Pagesovercome fate. Although in the end all three of the characters succumbed to their fate, Shakespeare shows again that there is a delicate balance between fate and human free will. Of the three main characters in the play Julius Caesar, Cassius and Brutus, Caesars fate was the most obvious to him and to the readers. Caesar though in many cases used free will to ignore fate or destiny. For example in the begging of the play a soothsayer says, beware the ides of March (I.i.23). Caesar exercisesRead MoreFate vs. Free Will in Julius Caesar933 Words   |  4 Pagesprophecies and omens the characters viewed throughout the play. Free will was the characters abilities to overcome and defeat their fate. Many characters have struggles with the power of their free will overcoming their fate, namely Caesar, Cassius, and Brutus. Although in the end all three of those characters succumb to their fate, Shakespeare shows that there is a delicate equilibrium between the two forces. Of the three men, Caesars fate seemed most obvious to him and to the reader. However, CaesarRead MoreEssay about Fate vs. Free Will in Julius Caesar922 Words   |  4 Pagesprophecies and omens the characters viewed throughout the play. Free will was the characters abilities to overcome and defeat their fate. Many characters have struggles with the power of their free will overcoming their fate, namely Caesar, Cassius, and Brutus. Although in the end all three of those characters succumb to their fate, Shakespeare shows that there is a delicate equilibrium between the two forces.   Ã‚  Ã‚  Ã‚  Ã‚  Of the three men, Caesar’s fate seemed most obvious to him and to the reader. HoweverRead MoreWhen One Utters The Phrase, Beware The Ides Of March,1600 Words   |  7 Pagescannot be simply attributed to the desire to return to the old regime. Scholars have linked Caesar s downfall to issues such as the need for democracy in Rome, the tyranny of Caesar s empire, and the inevitability of his fate pre-determined by the gods. I argue that the senators were motivated by their envy towards Caesar s luxurious lifestyle and intimidating legacy, their frustration surrounding his popularity with the public at the expense of their own pride, and their hatred towards him stemmingRead MoreGaius Cassius Longinu Part in the Assissination of Julius Ceasar797 Words   |  3 Pagesand in politics, irrational and drowned by vanity. In his time he was a Roman senator, also known by his part-taking in the assassination of Julius Caesar. In his early years, he studied philosophy under Archelaus, and was fluent in Greek. His wife, Junia Tertia was the half-sister of co-conspirator Brutus. Cassius served under Crassus, He took part in saving Remnants of the Roman army against the Parthians and even repelled attacks from the Parthians on Syria. Through this, it is easy to tellRead MoreAnalysis Of Shakespeare s Julius Caesar 1008 Words   |  5 Pagescharacters include just two women; Calpurnia and Portia; the wives of Julius Caesar and Marcus Brutus respectively. Though the parts are small, they each make important contributions to the play as a whole. Both women in Julius Caesar exist only in the context of their relationships with men. It is evident then, that both make a major contribution to the development of the characters Caesar and Brutus, their husbands, with whom both are respectively depicted. Calpurnia, Caesar’s wife is used byRead MoreCritique Of Dantes Inferno1602 Words   |  7 Pagesreform. Canto thirty-four describes the ninth and last circle of Hell, where Lucifer is left to rot. This circle is where those who commit the sin of betrayal against their benefactors are sent. Dante witnesses Lucifer as well as Judas, Cassius and Brutus being chomped on by Lucifer. They are sent there for their sins against their benefactors and have the worst punishment in the entirety of Hell. The fact that traitors against benefactors proves that it is the greatest sin one can commit and thatRead MoreThe Tragedy Of Julius Caesar And William Goldings Lord Of The Flies1346 Words   |  6 Pagespower. Brutus, one of Caesar’s murderers and close friends, is a perfect example of man turned to evil. Brutus was innocent. Shakespeare says Brutus â€Å"was the most noblest Roman of them all† (5.5.68) Brutus is also kind. This shows in his great respect for his servant an d wife, in Roman culture this was not accepted. Yet he too tell fell from innocence. Corrupted by his friend Cassius, Brutus is convinced to kill his leader in cold blood: â€Å"And this man is now become a god/†¦ there was a Brutus once thatRead MoreEssay on Marc Antony’s Funeral Oration1470 Words   |  6 PagesIn William Shakespeare’s Julius Caesar, Mark Antony pleads with his â€Å"Friends, Romans (and) countrymen† to lend him their ears in an effort to exonerate Caesar from false charges laid against him. The three main conspirators in Caesar’s murder, Brutus, Casca and Cassius portrayed Caesar as an ambitious tyrant to the Roman people. After Caesar was unjustly killed by his friends and comrades, the crowd was persuaded to believe that his death was necessary for the good of the republic. However, Antony’s

What Makes A Good Leader - 1507 Words

At its simplest definition, a leader is someone who leads other people. But what makes someone a leader? How come some people are leaders and some people are not? How can someone become a leader? Before we can examine what makes a good leader, we have to understand what is the meaning of leadership. Leadership is a topic that has interested historians and philosophers since ancient times. Introducing the expression â€Å"managers are people who do things right, and leaders are people who do the right thing†, Bennis and Nanus (1985) asserted that an individual couldn’t be both a leader and a manager because leaders and managers have fundamentally different values and personalities. It germinated theidea implying that leaders are inherently good while managers are essentially cold-hearted. This perspective sees the manager as logical, strict, productive, impersonal, and short-term focused. In comparison, leaders are creative, innovative, they can adapt and they are long-term focused. I truly believe that beyond the personal traits of a leader, there are specific skills someone must master if they want to be a leader. The first one is â€Å"Effective communication†, being more than just simply speak and write to someone else. A leader s communication must move people to work toward the goal the leader has chosen. That way, a good leader will clarify the goal of the communication, express his meaning with conviction, identify the action to be taken and confirmShow MoreRelatedWhat Makes A Leader A Good Leader? Essay1528 Words   |  7 PagesWhat makes a leader a good leader? If being a leader was an easy task, then anyone would become a leader. In order for an individual to rise above others and become a good leader, they need to acquire a few personal skills and characteristics. A common belief is that a good leader must have high intellectual abilities and technical skills in order to be successful. However; according to Daniel Goleman, there is a good rel ationship between the emotional intelligence of a leader and the effectivenessRead MoreWhat Makes A Good Leader?1377 Words   |  6 Pagesas a human being. Without great leaders to help instill and create a sense of direction, I believe society world will be stagnant. I believe there is a variety type of the leaders such as, good leaders and bad leaders. A good leader must have several qualities. These qualities should not be taken likely and must be able to possess qualities like having good morals, such as integrity which will set the example for their subordinate. In addition to being a good leader, you must have a strong mindsetRead MoreWhat Makes A Good Leader?961 Words   |  4 Pagesshould also be able to delegate by understanding group behavior and knowing what makes a good leader. They can do this first by recognizing their own leadership traits and management style. Senior executives should recognize that if their company is growing that they may not always be able to ma nage all of their accounts, but should always lead them by influencing a group to successfully completing their goals. Matching leaders as well as groups and understanding their traits and behaviors to fit theRead MoreWhat Makes A Good Leader? Essay1145 Words   |  5 PagesBeing a leader can be challenging, especially if you do not know how to adjust your leadership techniques based on the situation. Things that might be perfect in one case, can be absolutely disastrous in another. The ability to listen, watch and adjust according to the situation are some of the qualities that define a good leader. I really enjoyed watching the video, where Tom Peters was talking about the importance of listening. I agree, that as a manager you should be open to conversations withRead MoreWhat Makes A Good Leader?1212 Words   |  5 PagesTo be a great leader, one must have character. Many can lead during the good times, it is when the going gets tough, that one sees the true character of a goo d leader. Tribulation and selflessness plays a huge role in the ethics of a good leader. Aristotle proposed that character â€Å"is that which reveals choice, shows what sort of thing a man chooses or avoids in circumstances where the choice is not obvious† (Nussbaum, 1992 as cited in Hannah, Avolio, Walumbwa, 2011). While competency is a vitalRead MoreWhat Makes A Good Leader?1509 Words   |  7 Pageslead. There are many definitions on what leadership is and most are usually correct in one way or another. A person’s leadership philosophy can be greatly influenced in many ways spanning their entire life and career. I have been influenced in many ways, starting with my parents and continuing to the newest A-school student checking into the Air Station. I like to think that a good leader is influenced by anyone he comes in contact with shaping who you are as a leader and that it never ceases to endRead MoreWhat Makes A Good Leader?1509 Words   |  7 PagesThere a re many definitions on what leadership is and most are usually correct in one way or another. A person’s leadership philosophy can be greatly influenced in many ways spanning their entire life and career. I have been influenced from the beginning starting with my parents and continuing to the newest A-school student checking into the Air Station. I like to think that a good leader is influenced by anyone he comes in contact with shaping who you are as a leader and that it never ceases to endRead MoreWhat Makes A Good Leader?870 Words   |  4 Pagesone-size-fits-all definition for leadership. Everyone can have his own understanding of what characteristics or personal traits make a good leader. The understanding usually stems from one’s personal experience. 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International Financial Accounting Standards †MyAssignmenthelp.com

Question: Discuss about the International Financial Accounting Standards. Answer: Introduction: With the release and introduction of International Financial Accounting Standards and other regulations of Accounting Standard Board, Audit has taken special significance and holds utmost importance. It gives the reasonable assurance to the users of the financial statements, both internal and external, which includes customers, shareholders, creditors, debtors, banks, financial institutions, etc. Audit is an independent check of the financials prepared and reported by the entity, whether government or private, small or large, with a view to express and opinion whether the same has been prepared on an unbiased basis. Management also makes use of the estimates, assumptions and judgements in several areas, which cannot be clearly defined, for all such areas; auditor needs to verify whether the appropriate assumptions have been taken(Knechel Salterio 2016). There are various methods through which the auditor carries out his checking. This includes inspection of the critical and importan t general ledgers, observation of the activities happening within the premises of the client like physical verification of the stock, taking external confirmation from the banks and financial institutions and creditors. Along with that inquiring from the external parties and customer about the client business and it environment, performance of the significant activities and calculations like tax, which may have a huge bearing on the cash flow and applying further analytical procedures. Auditors generally apply substantive procedures to see the viability and the existence of the numbers recorded to evidentiate substance over form. They want to check the completeness of the transaction along with the supporting and relevant evidences, disclosures which have been given in the financials and whether the valuation has been correctly and reliably done or not for the cases where it requires so. Substantive audit procedures included vouching of the expenses and incomes recorded in the books and verification of the liabilities and the assets, which are appearing in the statement of affairs as on the reporting date. The sales are checked with the invoice and bills, the costs and expenses incurred are reconciled with the purchase orders raised and vouchers, etc. The assets are checked from the agreement or lease deed, etc., and for the liabilities, their existence is determined by external confirmation(Jones 2017). Besides all the above procedures, analytical procedures holds a special significance as to determine the nature of checking, timing to be assigned and the extent to which the sample verification is to be done. All this determines the final qualification of the audit report and it is all dependent largely on the internal control procedures being followed within the company. More effective the test of control and test of design within the organisation, lesser the risk and lesser is the application of audit procedures to be applied. On the other hand, the more ineffective the control within the organization, the more are the chances of the risks and more would be the extent of the checking required. Analytical procedures, hence, are applied on both the financial and non-financial data(Raiborn, Butler Martin 2016). Examples of some of the procedures include ratio analysis over a period of time, trend analysis based on the industry figures, variance analysis, reasonableness testing and a nalysis of the actual data at the end of the period with the expected and budgeted figures. All this procedures depend directly on the understanding of the auditors of the business environment and its businesses. All the testing and verification done should be adequately documented in order to draw the conclusions at the end(Grenier 2017). In the given case, Stewart and Kathy are taking over as the auditors of DIPL from the old auditors Jay and Associates. Therefore not only substantive and analytical procedures, but the checking of the opening balances is also required to ensure that there is no material misstatement and it poses no risk to the financials. Here the analysis has been done using the limited data given which helps in establishing the trend of the profitability, debt management and liquidity ratios over a period of last 3 years. Besides this, auditor also needs to validate the procedure of payment to vendors in foreign currency that whether the exchange rate fluctuations is properly accounted for, whether the inventory is correctly valued as per the accounting standards at the end of the period. It is important to see whether the revenue is being recognised using the correct ways using IFRS 115 or simply the dispatch or movement of goods out of factory determines the revenue recognition. All this is impor tant to check the validity of the financials of the company and judge its overall liquidity(Fay Negangard 2017). From the above ratio analysis, it can be inferred that the both the liquidity ratios namely current and liquid ratio are below industry standards of two one respectively. In addition, the debt equity ratio is below the standard of 2:1 therefore, it is having the cushion of trading on equity in the future and incurring low interest costs. As per the results, it does not suffice the bank loan terms of current ratio of at least 1.5 and debt equity ratio of 1:1; hence, it may be that the loan may be revoked if the company is not able to meet the given standards. In addition to this, the asset management ratio show that the receivables ageing as well as the inventory liquidation ageing has increased by around 50% which means the cash collection and the inventory cycle has increased in terms of days, this will badly impact the DSO. In addition, the asset turnover ratio has decreased drastically over the period of last 3 years implying that the assets are having wear and tear and it is not generating the amount of sales as it was doing in the initial years. The last but not the least, profitability ratios imply that it has remained constant over the last 3 years at around 6%. Even the return on equity has remained the same at 24%, which implies that the company has not been able to meet the increased demand of the shareholders even after increasing the amount of debt in the capital structure. Overall, the financial position of DIPL is constant and is below average. There are different types of risk that are associated with auditing. The three major type of risk are inherent risk, control risk and detection risk. Inherent risks occurs when things are not in the hands of the management even after applying proper internal control methods, the control risk occur when there is lack in internal control by the management, and detection risk occurs when the auditor fails to detect major errors in the books of the company. In case of DIPL, also, the company faces few inherent risks in the audit process and the same is given below. s.no Issue Involved Type of risk Reason of risk Mitigation of risk 1 The main issue is that there is a change in the non-routine methods of the company. It is type of inherent risk that is associated with changes in the overall procedures of an organisation. The main reason of risk is that in cases where the company is trying to adopt new methods and procedures, the auditor will find it difficult to quantify the changes materially. Like in case of DIPL, the coo is considering changing the method of calculation of depreciation, adopting new methods and making changes. These changes are based on the knowledge of the CEO and tree has been no proper research in that regard. Also the company wants to change the method of valuation of inventory. We see that with all these changes the overall functionality of the organisation get changes. There are few assumptions that the company is making, it may be possible that it is not financially viable(Sonu, Ahn Choi 2017). The auditor can mitigate the risk, by asking the management to undertake proper research before making such changes. It is important proper disclosures regarding all the major changes are properly given by the auditor so that the financial statements show the true state pouf affairs of the company. 2 The second issue is associated with the launching of the new IT system. It is type of risk that is associated with change in the current procedures without undertaking proper research. The main risk is associated with the launching of the new IT system without proper research. It may be possible that there is undervaluation or overvaluation of the system that might affect the overall profitability of the company. It is thus important that before taking such steps the management does not haste and undertake expert opinion(DeZoort Harrison 2016). The auditor can mitigate the risk by asking the man agent to provide with all the valid details regarding the new system and also thy must undertake proper research before undertaking so. Fraud occurs when the management or employees of the company indulges in certain activity that might affect the financial viability of the company for their own personal motives and gain. It is important for the auditor to apply all kind of substantive and analytical methods to make sure that the books of the company are able to portray the true state of affairs and there are no errors or fraud. In case of DIPL, there are few potential fraud risk factors, the same has been explained here under- s.no Issue Reasons of fraud risk Mitigation of fraud 1 The major fraud risk is associated with no segregation of duties between the employees in case of important work department The main reason of risk is that in case of DIPL, there is no proper segregation of work. The account receivable department is handled by a single clerk, who does all the work of making the invoices, deciding the pricing, verifying the transaction and making the payment. The cash collection is also handled by a single clerk who downloads the e receipts, verifies the accounts, updates the books and reconciles them. Thus there is an issue of no segregation of important work between the employees and hence it would be very difficult for the management to ascertain proper authority in case there is failure on part of the employees(Bae 2017). The management can mitigate the fraud by taking important steps of segregation of work, and asserting that proper controls are there. The auditor can ask the management to do surprise checks and verify the accounts regularly so that the employees cannot indulge in any kind of fraud. This is very important that proper authority is established by the management so that work is properly dividend and check points must be there to ascertain their overall validity. 2 The second type of issue is in the installation of the major IT system by the management without any proper research. The main reason is that there are high chances that the management has installed the new system in so much haste because there was some personal motive involved of the management. The new system was installed without any reconciliation, any research, it might affect the overall profitability of the company hampering its growth and development. There might be undervaluation or overvaluation of the new system which might have risk of material misstatement on the books of the company(Jones 2017). It is important that the auditor takes important steps to mitigate the overall risk of the company. The auditor should ask the management to present them with important documents regarding the company, to make take expert opinion before installing the new system. It should also reconcile the overall cost and profit to see the profitability of the system and should also check its effect on the financials of the company. The management should provide the auditor with all the support and documents. In case the auditor finds any discrepancies, he can modify the audit report and give a disclaimer opinion. These are the few ways in which the auditor can mitigate the overall risk of fraud that is associated with the company. References Bae, SH 2017, 'The Association Between Corporate Tax Avoidance And Audit Efforts: Evidence From Korea', Journal of Applied Business Research, vol 33, no. 1, pp. 153-172. DeZoort, FT Harrison, PD 2016, 'Understanding Auditors sense of Responsibility for detecting fraud within organization', Journal of Business Ethics, pp. 1-18. Fay, R Negangard, EM 2017, 'Manual journal entry testing : Data analytics and the risk of fraud', Journal of Accounting Education, vol 38, pp. 37-49. Grenier, J 2017, 'Encouraging Professional Skepticism in the Industry Specialization Era', Journal of Business Ethics, vol 142, no. 2, pp. 241-256. Jones, P 2017, Statistical Sampling and Risk Analysis in Auditing, Routledge, NY. Knechel, WB Salterio, SE 2016, Auditing:Assurance and Risk, 4th edn, Routledge, New York. Raiborn, C, Butler, JB Martin, K 2016, 'The internal audit function: A prerequisite for Good Governance', Journal of Corporate Accounting and Finance, vol 28, no. 2, pp. 10-21. Sonu, CH, Ahn, H Choi, A 2017, 'Audit fee pressure and audit risk: evidence from the financial crisis of 2008', Asia-Pacific Journal of Accounting Economics , vol 24, no. 1-2, pp. 127-144.