Premium Essay

Nelson Model

In: Business and Management

Submitted By shellypoh
Words 1402
Pages 6
Flow of the Nelson Model
The Nelson Model portrays the idea of how an auditor’s professional skepticism is honed through 13 links. Firstly, there is the variance between skeptical judgement and skeptical action of an auditor (link 1). The barrier between judgement and action is broken once professional scepticism reaches a point or threshold where the auditor is bound into action. Whether this occurs or not depends on other factors such as the evidential input (link 2). Nelson mentioned that audit planning and opinion is influenced by professional skepticism which is affected by the amount of information the auditor garners about the client. An auditor’s skeptical judgement is influenced by three factors which are knowledge (link 3), personal traits (link 4), and incentives he receives (link 5). The author views knowledge as compromising both the traits (link 6) and accumulation of experience and training the auditor has (link 7). Skeptical action shares the common influences with skeptical judgement which are incentives (link 8), traits (link 9) and knowledge (link 10). After the skeptical action is taken, the evidential outcome is formed (link 11). This in turn becomes part of the auditor’s experience (link 12) and is used as input for future tasks (link 13).
Knowledge (link 3) plays an important role with auditor’s professional skepticism. Firstly, he must be able to identify the direct relation between a piece of evidence and the risk that the financial statements are misstated. Auditors should be able to modify their degree of skepticism with characteristics of the client and adjust their assessed risk accordingly. As the number of risk factors increase, auditors are normally more skeptical. Due to the fact that many audit firms provide guidelines on the risk assessment process to their auditors, auditors are applying more presumptive doubt and...

Similar Documents

Premium Essay

Nelson Mandela's Leadership

...Leadership of Nelson Mandela In the twenty first century leaders are required to build a greater impression in which people believe in strategy, trust in management decisions, and trust in their work. Once people believe in management choice, there will be enthusiasm inside an organization. Such an environment helps the organization growing and flourish. Great leaders create a surrounding of corporation inside and outside the organization. The world puts much hope in political leaders but unfortunately only a few live up to the main beliefs and values of leadership. This assay will be analyzing one of South Africa’s most recognized and dedicated leaders of all time, who dedicated his entire life fighting for freedom of his beloved nation and compare it to my own life and leadership traits. Personally I consider myself to be a leader whom many people (family, friends and peers) look up to at times. I was raised to take great pride in my actions and be as knowledgeable as possible before taking action. I thank both my parents for teaching me many things in my life time that I have been able to use to become a good man and leader to those who look up to me. My father Eleazar who I got my name from is from Venezuela, just the fact that my father passed his name on to me just s his father did to him says a lot about how much family means to him. I’ve always admired how much he cared about his family. I try to relay that passion in my own life, caring deeply for my family, my......

Words: 1563 - Pages: 7

Premium Essay

Nelson Mandela and His Fight for Democracy

...“A leader is someone who demonstrates what is possible” - Mark Yarnell and Nelson Mandela is living proof. During his darkest moments in prison, Nelson Mandela was driven by the power of words to motivate and inspire. The simple lines from a poem written by William Ernest Henley, inspired Nelson Mandel to, after almost thirty years in Prison, become “the Masters of our fate, the captains of our souls.” (William E. Henly, 2012) Nelson Mandela was born the fourth son of the Chief of the Tembu tribe on July 18, 1918 in Transkei, South Africa and from the beginning he describes that his childhood was a “form of apprenticeship shaped by knowledge of his ‘destiny’, in which he would ascend to office as the key counsellor to the Tembu chiefdom.” (Lodge, 2006) Ironically, Mandela’s name given at birth was Rolihlahla; roughly translated as ‘troublemaker’. As a young man he was always fighting for South Africa’s cause, and by doing good for the people, trouble always seemed to follow him (Lodge, 2006). At the age of nineteen, Mandela enrolled in Fort Hare University, where he began studying for a Bachelor of Arts degree (Lodge, 2006). While at the school, he became involved in the local politics in the school and was eventually asked to leave. Soon after being expelled from Fort Hare, Mandela moved to Johannesburg, where he met a man named Walter Sisulu, whom Mandela would come to form a lifelong friendship with (Lodge, 2006). Sisulu was so impressed with Mandela upon meeting him......

Words: 1449 - Pages: 6

Premium Essay

Models of Morality - Mandala

...TASK 1 * Name * Rolihlahla “Nelson” Mandela * Years Lived * 1918-2013 * Birthplace * Mvezo, South Africa * Early life * Nelson Mandela was born in a small South African village on July 18th, 1918. He was named “Nelson” by one of his teachers. He was the youngest son and had the opportunity to go to school. * Contributions to society * Mandela is best known for his fight against white oppression in South Africa. He first showed his dedication to the cause in the 1940’s when he became increasingly involved in the National African Congress Party. It was a group varying races united with the aim of bringing political change and racial equality in South Africa, with a no-violence policy. Mandela, a senior member, left the country to receive military training and find funding for the party, such was his fierce determination to achieve equality in South Africa. Mandela taught what activism really meant, he ended the apartheid, he was the first black and democratically elected president of South Africa, and he stayed determined, even after 27 years of incarceration. * Quotes * “No one is born hating another person because of [their] skin, or [their] background, or [their] religion. People must learn to hate, and if they can learn to hate, they can be taught to love, for love comes more naturally to the human heart than its opposite” * “ Do not judge me by my successes, judge me by how many times I fell and got......

Words: 738 - Pages: 3

Free Essay

College Education

...successful and become a positive role model in life. My determination to succeed is my children. I excelled in everything that I put my mind to and education is one of them. I know the importance of having a college education and how it will motivate my children to do the same. My choices and opportunities are limited as of now because I don’t have the degree that will allow me to explore every option available. College education is important to me because I believe that the biggest accomplishment that you can obtain from education is knowledge. College education can take you far in life, the more college education and knowledge that you have the better your life can be. College education and knowledge will help me expand new skills and ideas. It will also allow me to advance what I’ve learned and prepare me for life experiences that will benefit me and my children in the long run for the good. With a college education, I can obtain my degree and be financially stable and have a career in the field of my choice. Without this education I would not be able to get a good job or support my family the way that I would like to. I also would not be able to lead by example to my children without having a college degree. According to Nelson Mandela “Education is the most powerful weapon which you can use to change the world”. In conclusion, college education is important for many reasons and many people. For me it will help me be a great role model for my children and be a......

Words: 439 - Pages: 2

Premium Essay

Yes, Mandela - Analytical Essay

...Yes, Mandela ------------------------------------------------- Essay Nelson Mandela became a legend long before he passed away and to most of the world he is known as the greatest hero of South Africa. According to the Oxford dictionary a hero is: “1 a person especially a man, who is admired by many people for doing sth brave or good. [...] 3 a person, especially a man, that you admire because of a particular quality or skill that they have.” There were several political prisoners imprisoned on Robben Island both before, during and after Mandela served on the island. But why was Mandela the only one to become a living legend? The poem “Yes, Mandela” by Dennis Brutus, is a lyrical poem describing the sender’s strong emotional relationship to Nelson Mandela, as both a personal hero and a hero for fighting apartheid. Brutus was born and raised in South Africa in the year of 1924. He was a teacher, a political activist, a poet and an academic. He fought against racial discrimination, like Mandela, and he was sentenced and served part of his time in Robben Island convicted to hard labor, like Mandela. In the poem, we therefor see Brutus express an inside understanding and appreciation for Mandela’s actions and will to stand up for his believes, no matter the price, and yet remain the same person: a role model, a leader and a savior. “in the salt island air you swung your hammer, grimly, stoic facing the dim path of interminable years now, vision burred with tears we......

Words: 897 - Pages: 4

Premium Essay

Nelson Mandela's Leadership

...Microsoft 06.06.2012 6/6/2012 NELOSN MANDELA’S LEADERSHIP June 6, 2012 TITLE PAGE CAUCASUS UNIVERSITY CAUCASUS SCHOOL OF BUSINESS COURSE TITLE: Developing effective leadership skills COURSE CODE: MGS-3211 INSTRUCTOR: Dara Ahmed GROUP PRESENTATION: N1 PRESENTATION TITLE: NELSON MANDELA’S LEADERSHIP GROUP MEMBERS: Tamar Geladze DATE: 6th of June, 2012 12 Page 2 NELOSN MANDELA’S LEADERSHIP June 6, 2012 TABLE OF CONTENT TITLE PAGE............................................................................................................................................. 2 TABLE OF FIGURES................................................................................................................................. 4 ABSTRACT .............................................................................................................................................. 5 LITERATURE REVIEW ............................................................................................................................. 6 NELSON MANDELLA’S BRIEF BIOGRAPHY ............................................................................................. 7 NELSON MANDELLA’S LEADERSHIP ....................................................................................................... 8 SUMMARY ...........................................................................................................................................12 CONCLUSION ......

Words: 4907 - Pages: 20

Premium Essay

Playing the Enemy

...Africa’s journey during the nineteen eighties and early nineties to non-racial democracy. Through firsthand experiences of many South Africans including the dismantler of apartheid and former president, Nelson Mandela, Carlin helps the reader understand what Mandela and many others had to endure to make equality a reality for black South Africans. Carlin’s focus on the destruction of apartheid is coupled with the 1995 Rugby World Cup held in South Africa, more specifically South Africa’s Springboks and how Mandela used them to unite the Afrikaners and the black South Africans. The text proposes that the finals of that World Cup is what symbolizes South Africa finally coming together as a unified, strengthened state. Carlin demonstrates that South Africa was able to rid itself of apartheid through the efforts of its most important leader ever, Nelson Mandela as well as South Africa’s citizens and their countries national sport. The basis of “Playing the Enemy” is to not only focus on the politics that went into dismantling apartheid but also the underlying people, events and political instruments that were used in the process. John Carlin, an author and journalist from England has focused much of his works on issues involving South Africa. This book is not meant to be viewed as a Nelson Mandela biography but as an insight as to what was involved in taking one of the most divided states in the world to one that could be viewed with some sort of closeness from the outside. ......

Words: 2445 - Pages: 10

Premium Essay

International Business of South Africa

...International Business of Africa 1-18-14 South Africa South Africa is currently the most advanced nation on the entire continent of Africa. By exploring the rich history of South Africa, including its most prominent historical figure Nelson Mandela; as well as the geography, government, demographics and the economic and financial sectors; one can understand why South Africa is the most advanced nation on the continent. South Africa has been populated for millions of years. In one of South Africa’s provinces, Gauteng, there is a complex of limestone caves where fossilized evidence of humans dating back to three and half million years ago has been found which gives this area the nickname the, “Cradle of Humankind.” The indigenous people of South Africa were hunter gatherers or farmers and by 300 AD the Bantu speaking majority began to settle south of the Limpopo River joining the Khoikoi and San people who had been living there for thousands of years. By the 1400s, the Zulu and Xhosa tribes established large and powerful kingdoms in the South Africa region. In the 1480s, European explorers began to arrive in the area to collect supplies. The arrival of the Europeans and their eventual system of Apartheid is what spawned the rise of Nelson Mandela. Apartheid’s roots begin with the arrival of the English and the Dutch in the sixteenth century. The Europeans had come to South Africa to establish a new home and way of life. With them, they brought weapons,......

Words: 4232 - Pages: 17

Free Essay

Leaders for Social and Political Change

...have overcome, leaders have emerged. Individuals who will forever be revered by millions and will hopefully continue to inspire our youth. Nelson Mandela and Reverend Martin Luther King Jr. are two leaders that have greatly impacted not only their country, but the world. Both of these leaders had a significant impact on the people of their cause, both in a political aspect as well as for social change. In 1948, The White Nationalist Party empowered South Africa, instituting apartheid in an attempt to ensure white domination, control over the economy and its social systems. There were three racial categories for South Africa; Whites, Colored (mostly Indians or Asians, or multiracial), and Blacks (African decent). Non-white people were impoverished, humiliated, and oppressed. Black people were required to live in rural areas and carry a passbook containing their fingerprints, photo and information on access to non-black areas. If they were caught without a passbook, severe penalties ensued. On March 21, 1960, a group marched into Sharpeville in a peaceful protest against carrying these “passbooks”. The result was 67 people dead and 180 wounded at the hands of the law enforcement. This event is known as the Sharpeville Massacre, and is only one example of the brutality that blacks incurred during the time of the apartheid. Nelson Mandela was at the forefront of the fight for equality in South Africa (Nathan,...

Words: 998 - Pages: 4

Free Essay


...ARGUMENTATIVE UNIT TASK TASK: Write an argumentative essay in which you determine who would make the stronger role model: Nelson Mandela or Bill Gates. Your argumentative essay must convince others to agree with your opinion. Be sure to include: * An introduction that engages the reader by introducing a clear claim and background information  * Citations that show the sources of your evidence * A counterargument that informs the reader of the opposing claim * A conclusion that reconfirms your claim * Words and phrases that clarify the relationships among claims in reasons * Active planning, revising, editing, rewriting and producing a final product * A Works Cited page TEXTS TO USE * Lasting Legacy: Nelson Mandela’s Evolution as a Strategic Leader by Paul J.H. Schoemaker * Mandela Quotes-( * Nelson Mandela’s Address upon His Release from Prison ( * Mandela PowerPoint ( * Mandela’s Death Affects the World PowerPoint ( * Bill Gates-Innovator Extraordinaire ( * Info-graphic- ( * Gates Quotes- ( * Bill Gates: Speech to Harvard Graduating Class of 2007 ( Standards: W.6.1  Write arguments to support claims with clear reasons and relevant evidence. * W.6.1a Introduce......

Words: 637 - Pages: 3

Premium Essay


...Mandela----Invictus Mandela Invincible: African Biography, 1999: “You had no doubt when you were with [Nelson Mandela] that he had what we call in our language 'shadow'—substance, presence. He was regal.”—Desmond Tutu A herd boy from an isolated mountainous area who did not wear shoes until age 16, Nelson Rolihlahla Mandela rose against overwhelming odds to be president of the richest, most culturally diverse country in Africa. He endured more than 27 years in jail for trying to overthrow a white police state, becoming the world's most famous political prisoner. He led voteless black South Africans from the racist apartheid period into a democratic era in 1994. (Apartheid is an Afrikaans word meaning apartness or separateness. It is a system of segregation based on race that favors whites and restricts blacks to labor reserves.) Celebrated as an international hero upon his release from prison in 1990, Mandela will be remembered as one of the twentieth century's towering leaders. Mandela will also be remembered as the precedent-setting African head of state who announced his retirement at the peak of his power after only one five-year term in office. By retiring, he passed "the baton" to a new generation, leaving behind a reputation untarnished by corruption and brutality that besmirched so many long-term African leaders. More than anyone else, Mandela bridged African and European cultures--taking the best from each. He was an educated man, a lawyer, a democrat, a......

Words: 5973 - Pages: 24

Premium Essay

Nelson Mandela

...them from other amateurs that cannot fit the description. Nothing in life is free or comes without working hard to make something happen. In order to be courageous, a person should have bravery, perseverance, and honesty Nelson Mandela, the former president of South Africa, did not choose to take an easy walk to freedom. Mandela is respected throughout the word for his integrity, courage, and dignity to be able to help his people in South Africa. . Nelson Mandela is well renowned in his country as a hero for his courage to stand for what he believed in and endured years in prison to help his country towards freedom. Nothing in life that is worth having is easy. Nelson Mandela accepted the challenge for freedom which was worth having and went for the greater good of his people. John f. Kennedy, former president of the United States who also fought about equality wrote about the profiles of courage. He stated that “ A man does what he must—in spite of personal consequences, in spite of the obstacles and dangers and pressures—and that is the basis of all human morality” (225). A man of courage does whatever he can to make a difference or to fight for what they believe in despite the harsh consequences that are to come. BBC Commentator Brian Walden stated that Nelson Mandela is "perhaps the most generally admired figure of our age and falls short of the giants of the past" (Brink). There are many big names in our history that has displayed courage in many places....

Words: 1670 - Pages: 7

Premium Essay

Biography of Nelson Mandela

... 2.2.7 Servant Leadership 12 2.2.8 Task-Oriented Leadership 12 2.2.9 Transactional Leadership 12 2.2.10 Transformational Leadership 13 2.3 Using the Right Style Situational Leadership 13 2.4 Three Classic Leadership Styles 14 2.4.1 The Laissez Faire Leadership Style 14 2.4.2 The Autocratic Leadership Style 14 2.4.3 The Participative Leadership Style 14 CHAPTER III 15 FINDING AND RESULT 15 2.1 Political Activity 15 3.1.1 Armed anti-apartheid activities 16 3.1.2 Arrest and Rivonia trial 17 3.1.3 Imprisonment 19 3.1.4 Release 21 3.1.5 Negotiations 22 3.1.6 Presidency of South Africa 23 3.1.7 Lockerbie trial 26 CHAPTER IV 28 CONCLUSION 28 BIBLIOGRAPHY 32 CHAPTER I FIGURE PROFILE Nelson Rolihlahla Mandela (Xhosa pronunciation: [xoˈliːɬaɬa manˈdeːla]; born 18 July 1918) is a South African politician who served as president of South Africa from 1994 to 1999, the first ever to be elected in a fully representative democratic election. Before being elected president, Mandela was a militant anti-apartheid activist, and the leader and co-founder of Umkhonto we Sizwe, the armed wing of the African National Congress (ANC). In 1962 he was arrested and convicted of sabotage and other charges,...

Words: 10097 - Pages: 41

Free Essay

Stratifin Inc

...festooned with flags representing all the participating countries; the colour and diversity of the flags mirrored the diversity of employees and job functions within the firm. All the staff, from the most senior to junior levels, had embraced the diski dance evening with great enthusiasm. This made Adams reflect on the profound changes that both South Africa and StratAFin had undergone in the last decade. Adams had loved the adrenaline rush of leading his firm through large-scale change for the last seven years. His dilemma now was whether he had done enough to align the company with the new operating environment in South Africa or if at this point there was a need for radical change. If so, did he have the right team, culture and business model in place to implement it? A COUNTRY OF SWEEPING CHANGE In 1994, South Africa emerged from a dark history of legislated polarization based on race. The apartheid system had enabled the small White minority to have the vote, hold most of the economic power in business and own the majority of the land. Apartheid affected every area of daily life, and there was systemic racism in all aspects of society. Consequently, global sanctions were placed on the country, resulting in businesses becoming internally focused. In the 1994 general elections, the African National Congress (ANC) was voted...

Words: 655 - Pages: 3

Free Essay

Mandela's Leadership Styles

...Introduction According to the theory of leadership, there are many definitions relating to the trait of leaders. The concept of leadership can be defined as a potential to motivate their followers and be able to drive them to accomplish their objective (Robbins et al, 2010:316). Moreover, the main characteristics of leaders should consist of the ability to illustrate the beneficial ways for the majority and persuade their followers to accept the most significant aim to be successfully (Yukl 2013:22). This report will investigate about the leadership style of the President of the South African leader Invictus (Nelson Mandela), as depicted in the film directed by Clint Eastwood, “Invictus” (2009). Invictus represents the story of President Nelson Mandela and is based on historical true story while he was the President of South Africa. The story began before the World Cup Rugby during his term in 1994. The significant of movie is shown in three parts which involved with Mandela’s life during he was the nation’s leader. The first part began with Mandela’s personal traits, which are Conscientiousness, Openness, Extraversion, Agreeableness and Emotional stability. He has a leader behavior that can lead people to accept and respect him. The second part demonstrates how Mandela uses the potential leader’s power to manage the problems in the nation. He achieved his goal by using referent power in the right way. He can use the power to inspire people to follow his objective in......

Words: 2893 - Pages: 12