...differences and distinctions between the two, however, sometimes the boundaries between them are blurred. As Merits Review is undertaken at a Tribunal, which is part of the Executive arm of government, and Judicial Review is undertaken within the Courts system, part of the Judicial arm of government, their processes and jurisdiction are distinguished. However, often the role of a Tribunal is likened to one of a Court, and the lines between the separation of powers, particularly Executive and Judicial, are blurred. In terms of jurisdiction and main function of Merits Review and Judicial Review, they are easily distinguished. The jurisdiction to undertake Merits Review by applying to the Administrative Appeals Tribunal is under the Administrative Appeals Tribunal Act 1975 (Cth) (AAT Act). Judicial Review, on the other hand, can be completed at common law or statute, under the Administrative Decisions (Judicial Review) Act 1977 (Cth) (ADJR Act). The main distinction between the two is that Merits Review considered whether decisions are substantially correct, whereas Judicial Review considers the legality of the decision. A new administrative decision-maker asks ‘Is this the best decision on the merits’, and then by undergoing do novo review, they look at the facts anew and substitute the original decision with their own decision. Contrastingly, a Court in Judicial Review may review errors of law but not errors of fact, and therefore has to only consider the original decision and either...
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...client’s payroll function. Comment on both objectives related to tests of control and those related to tests of control s and those related to substantive audit procedure. The key audit objectives for client’s payroll function in this Trolley Dodgers Case are: * Occurrence-establish whether employees worked * Completeness-make sure hours are recorded * Accuracy-make sure hours work and salary paid are correct * Posting & Summarization-compare payroll master with general ledger * Classification –establish identity for each employee and correct pay rate * Timing-verify whether payroll was issued efficiently Payroll frauds do not take place as much as it used to, that does not mean it will not occur. Fraudulent activities such as fabricated employees, overpaying employees, and continuing employees on payroll after they have left the company are a risk. That is why a well-built internal control of payroll is needed. Test of controls consist of making sure that employees worked, by comparing payroll with hours worked and salary paid. Employees should have correct withholding taxes taken out and paid at the appointed time without error. Strong internal control require that the adding and taking away of names from the company payroll as well as pay rate changes and reclassification of employees be witnessed in writing by an executive in the Human Resources department and by management of the department concerned. Substantial controls are to test the accuracy of the books...
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...With merging of InterClean and EnvrioTech Merger, it must be understood that major change, and company restructuring is inevitable. As leaders in the company, and those persons with the vision of the company, we must make the transition “seamless” and painless for all employees in the company. We must first evaluate when rightsizing be appropriate for the company, along with the correct manner to implement this process. Furthermore, when determining this information, we must also look at the ethical and legal ramifications of this process. This paper will help bring all these factors into perspective for this new merger. Before we can adequately determine when rightsizing during this company merge is most appropriate, we must fully understand what rightsizing encompasses. According to Zeffane, and Rachid “Rightsizing is still one of the most pertinent corporate issues in the 1990s as organizations continue to operate in conditions of economic depression, cost constraints, intense competition, market deregulation and structural changes such as mergers and acquisitions.” (1994). The article further begins to explain that “organizational rightsizing should be a strategically planned endeavor to reshape the organization by expanding part of the organization into new markets, contracting others and consciously leaving intact parts of the organization to support the corporate process in the organizational transformation.” (1994). In reading this article, and others we can understand...
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...CASE STUDY: THE TROLLEY DODGERS 1. Identify the key audit objectives for a client’s payroll function. Comment on both objectives related to tests of control and those related to tests of control s and those related to substantive audit procedure. The key audit objectives for client’s payroll function in this Trolley Dodgers Case are: i. Occurrence ii. Completeness iii. Accuracy iv. Posting & Summarization v. Classification vi. Timing i. Key Audit Objective : Occurrence Dodgers must recorded payroll payments for existing employees only and should have separation of duties for each task. Test of Control: Examine internal control to see if the payroll payments are for exiting work and existing employees. The test could be examining all the workers time cards, personnel files and review organization chart. They also can discuss with employees and observe duties being performed. The tests would examine printouts of transactions rejected by the computer as having nonexistent employee numbers. Substantive Test of Transactions: The test to see if the right dollar amount in the payrolls were recorded and paid properly. They also test to review large dollar amount in the journal entries, general ledger and payroll earnings. Examine cancelled checks for proper endorsement could be compare with a personnel record. ii. Key Audit Objective : Completeness Dodgers must record all existent payroll transactions. Test of Control: The test is to see if the existing...
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...Decision-Making Process Making the decision to stay apart of the United States Air Force in the active component was extremely daunting. The reenlist or separate clock started to countdown on 27 November 2010. A decision was required 120 days out, so a deadline was set for 14 May 2011. The Process Following the six steps of the decision-making process, I made a career changing choice. The six stages of the process, as outlined by Bateman and Snell (2011) are “identify and diagnose the problem, generate alternative solutions, evaluate alternatives, make the choice, implement the decision and evaluate the decision” (p. 89). An emphasis on time management played a major factor in the decision to reenlist also. Identify Problem Exiting the military with no educational achievements created uncertainty on obtaining a quality job with respectable wages and benefits. Enrolling into school as a 27-year-old freshman was also very intimidating. Maintaining the current lifestyle seemed nearly impossible. These situations presented cons of exiting the military on 27 November 2011. The problem was discharging from the military was not what I wanted but transferring from McGuire was. After numerous requests for a transfer over an eight-year period and constant rejections, it seemed hopeless. The only option appeared to be a discharge. It created the feeling...
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...influence the choice of Technical and Physical Controls? 6 4. How would the absence of Administrative Controls affect projects in the IT department? 7 1. How do Administrative Controls demonstrate "due care?" Administrative controls demonstrate due care by putting in place the necessary policies , procedures, and practices to reinforce policies of the organization. These controls are divided up into various elements from access list to control spaces, password and user identification for employees, separation of duties to ensure you mitigate the possibility of theft or take steps directed by management to limit incidents that can be perpetuated by employees. Thus, you cannot guard against collusion but you can have policies and procedures that limit the actual ability to carry out such incidents. The administrative controls that we will look at provide assurance of confidentiality, integrity, and availability of information assets through guidelines, standards, and best practices and make senior management responsible for providing that direct to employees and customers of and organization, to illustrate management takes administrative controls seriously. Administrative controls fall into ...
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...Child Custody Child custody is the care control and maintenance of a child which may be awarded by the court to one of the parents of the child (Jasper 2). Child custody issues affect our families in the United States every day. In family law, child custody is viewed as primary care of a minor (Goldstein 174). Child custody trends view one parent better than the opposing parent. Child custody is significant because of the trauma it can cause to families. Not only are parents and children affected by this but social problems bloom in later years with divorced families who go through typical child custody battles (Kalter 34). In fact, minors are affected the most when they have to choose between both parents. Child custody trends involve an agreement between two parents or guardians as to when the non-custodial parent gets to see the minor in these cases. Child custody is one of the most difficult and painful tasks a judge is asked to undertake. Many times parents’ fight over which parent the child can live with. This overall can determine who gets awarded custody of the minor. Often the courts have viewed the mother as the parent who is more capable of caring for the child. Fathers most of the time go unheard, and settle with custody agreements that overall hurt the child and father relationship because the visits with father have been shortened in length. The implications of fathers not having custody of their children go far beyond just having limited access. Not having...
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...reflect on the internal controls for LJB Company that need to be in place prior to the company going public, I will ask and answer three questions. I will detail these in the following ways. First, is there a need for improved or new internal controls? Second, what actions are not in compliance? Lastly, what company practices are in compliance according to the audit? According to the Sarbanes-Oxley Act of 2002, “public companies must issue an internal control report, and the outside auditor must evaluate and report on the soundness of the company’s internal controls” (Harrison, Horngren, & Thomas, 2013, p. 236). There are five internal control procedures for each transaction in the company. First is smart hiring practices and Separation of duties. Second come comparisons and compliance monitoring. Third are adequate records. Fourth, limited access to both assets and records. Last, proper approvals (either general or specific) for each class of transaction. The results of the audit bring to light the good and bad attributes of the existing internal controls that will require work to make this company ready for public trading. With the discussion complete relative to the internal controls and the necessary improvements and additions prior to going public, we move on to the actions that work for LJB at this time. For a small organization, that embraces a lean structure, LJB is trusting long-term employees who believe in and demonstrate the ethics of the company...
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...development of a proposal for appropriate controls to cover cash, sales, accounts receivable, inventory and production. Appropriate controls for cash Cash is the easiest asset to steal, misappropriate and overstate. Because this is one of the most important liquidity assets of the company it is important that internal controls are in place. There are two areas in cash that need to have appropriate internal controls, receipts and disbursement of cash. The internal controls for cash are management ethics and integrity, separation of duties, two-person rule, limited account signers and account review (Dave, Copyright 2012 - 2015). Managers are the ones that lead all employees in accomplishing the company goals therefore management ethics and integrity is very important. Corrupted managers are normally higher than inexperienced people or people who can get easily manipulated. Having management with good ethics and integrity will help the company accomplish its goals. Separation of duties assures that money will be properly handled. The person who receives and deposits the money cannot be the same one who pays the bills. If a fraudulent check is written, it will not be caught because the same person that wrote it balanced the bank account (Dave, Copyright 2012...
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... 2016). Performance appraisals supply firms with employee shortcomings once per year, ensure consistency among employees, and recognize valuable employees (Segal, 2000). Performance appraisals are of upmost importance to firms who are facing downsizing since it supplies accurate information for the decision-making process that is required to make employee decisions (Segal, 2000). The firm is facing the issue of performance appraisals having inaccurate information. This inaccurate information is prohibiting Karen Howell from laying off the correct employees. The firm should not layoff any employees until the information found in the appraisals can be more accurate. Requiring the managers to conduct new appraisals is the only way to prohibit the firm from facing legal issues. If the firm is unable to wait for these results then Mrs. Howell will have to use other methods to make the termination decisions for the firm. There are numerous separation strategies that can be beneficial to Mrs. Howell in this case. These strategies are voluntary separations, layoffs in the form of seniority, and layoffs based on work performance (Luis R. Gomez-Meija, 2016). The employee separation strategies will help Mrs. Howell make the decisions on whom to terminate without...
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...like the “temporal” titles that their offices command. An example of such state-church mixing and melding, led to the execution of Socrates, for his disrespect for the gods( in Biblical times, like kings of Israel were anointed by Priests, as a sign of God’s approval. This is why separation of church and state is bad for America. For centuries, Monarchs ruled by the idea of divine right. This later metamorphosed into monarchs ruling over church’s administration in a way. There was this catholic doctrine that the Pope, as Vicar of Christ on earth, should have authority over the church on earth and indirectly over the state. This led to claims in the middle ages that the pope has authority to depose Catholic kings and they did try to exercise this authority. Thus in the medieval times in western world, monarch who ruled in secular world tend to encroach on the church’s rule of the spiritual sphere. This led to power struggles and crises. In the 1530s, Henry VIII, rejected the annulment of his marriage with Catherine of Aragon by the Pope. He consequently, formed the Church of England (Anglican Church) and set himself as the ruler of the new church, thus ending the separation that had existed between the church and the state of England. From that period on, the Monarchs of Great Britain have retained ecclesiastic authority in the Church of England with the title Supreme Governor of the Church of England. This eventually led to anti- Catholicism and others...
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... LIBERTY UNIVERSITY SCHOOL OF EDUCATION FAITH, FREEDOM, AND PUBLIC SCHOOL NOTES Session 1 Notes Legally Supported Abington School District v. Schempp Many people think this is the case that the Bible had been thrown out of public schools, but it was really the type of Bible reading that had been thrown out of Schools. There was a PA law that said, “At least ten verses from the Holy Bible shall be read, without comment, at the opening of each public school on each school day. Any child shall be excused from such Bible reading, or attending such Bible reading, upon the written request of his parent or guardian.” Edward Schempp challenged this law saying that the state should not be making Bible reading mandatory. The Supreme Court favored Schempp and declared “this type” of Bible reading in the public schools to be unconstitutional. They did however say, “It certainly may be said that the Bible is worthy of study for its literary and historic qualities.” Florey v. Sioux Falls School District This federal case dealt with Religious Holidays. The Sioux Falls school policy read, “Music, art, literature, and drama having religious themes or basis are permitted as part of the curriculum for school sponsored activities and programs if presented in a prudent and objective manner and as a traditional part of the cultural and religious heritage of the particular holiday.” However, the ACLU sued the school district over...
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...MODULE H Information Systems Auditing LEARNING OBJECTIVES | Review Checkpoints | Exercises, Problems and Simulations | 1. List and describe the general and application controls in a computerized information system. | 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13 | 52, 53, 54, 55, 57, 58, 59, 60, 61, 62, 66 | 2. Explain the difference between auditing around the computer and auditing through the computer. | 14, 15, 16 | 51, 65 | 3. List several techniques auditors can use to perform tests of controls in a computerized information system. | 17, 18, 19, 20, 21 | 64 | 4. Describe the characteristics and control issues associated with end-user and other computing environments. | 22, 23, 24, 25 | 63 | 5. Define and describe computer fraud and the controls that an entity can use to prevent it. | 26, 27, 28, 29, 30 | 56 | SOLUTIONS FOR REVIEW CHECKPOINTS H.1 Given its extensive use, auditors must consider clients’ computerized information systems technology. All auditors should have sufficient familiarity with computers, computerized information systems, and computer controls to be able to complete the audit of simple systems and to work with information system auditors. More importantly, auditors must assess the control risk (and the risk of material misstatement) regardless of the technology used for preparing the financial statements. In a computerized...
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...Case Analysis Report In August 2000, Ford Motor Company and Firestone Tire Company recalled 6.5 Million ATX and AT tires that had been installed on Ford’s Explorer model SUV. At the time, it appeared as though Ford and Firestone were doing the right thing. They had found out that the tread separated on Ford Explorers in states with intense heat, such as Florida and Texas. However, it later came to light that both Ford and Firestone had known about these problems earlier than 2000 and that Ford had even had a similar recall in 9 countries the previous year. Firestone however had disagreed with the recalls prior to 2000. Many of these countries were in the Middle East where temperatures are frequently in excess of 100° Fahrenheit. The Stakeholders There are numerous stakeholders in this case some, such as Ford and Firestone by not being forthright with the consumer had a lot to gain and others such as the consumers had a lot to lose. Ford Motor Company Ford Motor Company is one of the largest stakeholders in this case. They had the most to gain from selling the Explorers and not publicizing the potential problems with Firestone tires. By issuing a recall, they would lose both money and customers if the public thought their SUVs were unsafe. My problem with Ford is that they knew that there was a problem with the Ford Explorer before it went into production. Ford engineers recognized that by using the larger P235 tire, there was a potential for more rollovers...
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...actions should be kept separate from one another, in accordance with proper segregation of duties. Segregation of duties can be described as the separation of related procedures that will prevent employees and officers from committing fraud. The duties that should be kept separate are authorization, record keeping, and custody. According to the AICPA,” no single individual should be able to (1) authorize a transaction, (2) record the transaction in the accounting records, and (3) maintain custody of the assets resulting from the transaction”( Members in Government Guide to Internal control, pg 10). The key objectives for a client’s payroll function are * Occurrence and existence * Accuracy * Completeness * Presentation and disclosures (Key Audit Objectives for a Client's Payroll Function). I will now go over each objective, and discuss the related tests of controls and substantive audit procedures. Just too quickly review, tests of controls focus on the functionality of the controls themselves, and substantive procedures focus on direct verification of the output of the controls. For example, -Occurrence and existence refers to the need for the dodgers to verify all payments were made to actual employees In relation to occurrence and existence, proper tests of controls should include tests for separation of duties. There should also be reviews of active employees to verify all active employees are currently employed. Substantive audit procedures...
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