Four Control Objectives Of Wages System Accounting Essay

Four Control Objectives Of Wages System Accounting Essay According to Millichamp Taylor (2008), control objectives of wage system are as follows: To ensure that wages are paid to the existing employees at authorized rates of pay To ensure that wages are computed in accordance with work-performed records, in respect of working time, units produced, and other criteria To ensure that gross pay and net pay are calculated correctly and payments are made to the correct employees To ensure that payrolls deductions to Central Provident Fund Board are correctly accounted and paid (b) As the external auditors of Blake Ltd, write a management letter to the directors in respect of the shift-workers wages recording and payment systems which: Identifies and explains FOUR deficiencies in that system Explains the possible effect of each deficiency Provides a recommendation to alleviate each deficiency [14m] The Board of Directors Blake Limited 1208 Chancery Lane, Strand, London. 08th DEC 2010 Dear Sirs/Madams, BLAKE LIMITED REPORT TO MANAGEMENT FOR THE YEAR ENDED 30TH DECEMBER 2010 Following our recent audit, we bring to your attention certain observations in the companys operations which we believe can help you in improving the profitability and efficiency of the business. First Deficiency: Logging in process The logging in process using an electronic identification card is not monitored. Possible effect: Card scanned doesnt mean that work starts! As the logging in process is not monitored, collusion between employees by helping each other scanning the identification cards may result receipt of wages on the non-approval leave days or working hours. Recommendation: Replacement of electronic identification card to finger-print scanning may effectively cut off the collusion, yet it may be costly for the management. Spot check on the number of workers on the production line by shift manager from time to time and compare the number of employees logged in via the time recording system. Second Deficiency: Overtime supervision The shift foreman is not required to monitor the extent of any overtime working. Possible effect: As overtime working is not supervised, the employees may get wages paid at overtime rates for no work done by logging-off late. This phenomenon not only reduces the productivity, but also increases the labor costs. Recommendation: As each group of shift workers (25 persons) is allocated with specific vehicle at specific amount, the management may adopt piece-work systems, where employees are paid for output instead of time [Dunn, 1990]. Change of existing working environment where the overtime working should be monitored by the shift foreman or through the installation of CCTVs. Third Deficiency: Code word in computerized wage system The authorization code word (pets name) uses in comparing the accuracy of time worked from the time recording system to the computerized wages system is generally known around the department. Possible effect: Unauthorized alterations may be made by the employees inside and outside the department. Recommendation: Further security steps should be carried out, such as authorization using personnel identification number and password. This will help in keeping the records of the employees name who certified the wages amount of particular employees. Change of code word on a regular basis and only inform to the responsible employees instead of whole department, may help in reducing this deficiency. Forth Deficiency: Termination of employees No effort in ensuring the receipt of e-mails sent from personnel department to payroll department which stating the details of employees termination. Possible effect: Terminated employees may remain on the payroll system [Leung, Coram, Cooper Richardson, 2009] and hence the accounts department clerk will continue making payments to those employees as there is no link between accounts and personnel department. Recommendation: It is essential in ensuring that the termination e-mails are received in personnel, and this can be done by sending a notification feedback mails from payroll department to personnel department. We hope to discuss the report with you at our forthcoming meeting. May we take this opportunity to express our thanks to you and your employees for the assistance provided during the audit period. If you require any further information on the above, please do not hesitate to contact us. Disclaimers: This letter does not identify all the weaknesses in the company internal control systems. This letter is for management use only. Yours Faithfully, Fung Jason Smith Audit Co. (c) List THREE substantive analytical procedures you should perform on the shift managers salary system. For each procedure, state your expectation on the result of that procedure. [6m] Substantive procedures are designed to obtain audit evidence to reduce detection risks relating to specific financial statement assertions [Rick, Dassen, Schilder Wallage, 2005], using the tools: tests of details of transaction and balances, and analytical procedures. Analytical procedures consist of the analysis of significant trends and ratios, which entail the use of relationships and comparisons to determine the balance of accounts and reasonability of data [Porter, Simon Hatherly, 2008]. When analytical procedures serve as substantive tests in the shift managers salary system, substantive analytical procedures may be conducted by auditors comprise of: (i) Trend Analysis The analysis of changes in an account balance over time [Rick, Dassen, Schilder Wallage, 2005]. Procedure: Regular independent comparisons of shift managers salaries paid with budgets and previous year, through investigation of variances [Porter, Simon Hatherly, 2008]. Expectation: Assuming that the budgeted shift managers salaries included the 3% increment in second half year and the 5% annual bonus, variances between actual and budgeted total salary expenses should persist at similar level. On the other hand, presuming that the number of total shift managers remained unchanged, only inflation rates supposed to take place when comparing current and previous years salary expenses. (ii) Ratio Analysis The comparison of relationships between financial statement accounts, the comparison of an account with non-financial data, or the comparison of relationships between firms in an industry [Rick, Dassen, Schilder Wallage, 2005]. Procedure: Data collection of employment and rates payment of each shift manager in Blake Ltd from HR department [Porter, Simon Hatherly, 2008]. Calculation of aggregate amount and compare it with the actual salary disclosed in financial statement [Rick, Dassen, Schilder Wallage, 2005]. Expectation: As non-financial data may serve as a basis for comparisons, the estimated total payrolls can be achieved through the multiplication of total number of shift managers with the mean salary rates. (iii) Reasonableness Testing The analysis of account balances or changes in account balances within an accounting period in terms of their reasonableness in light of expected relationships between accounts [Rick, Dassen, Schilder Wallage, 2005]. Procedure: Data collection of number of shift managers hired and terminated, the timing of pay changes (increment of 3% in July and annual bonus of 5% in November), and the effect of vacation and sick leave, a model on shift managers payroll expenses could be created [Rick, Dassen, Schilder Wallage, 2005]. Expectation: As reasonableness testing develop explicit information, the monthly salary expenses should be quite constant in the first half years and an approximately 3% increment took place from July onwards and a further increment in November due to the annual bonus paid. (d) Audit evidence can be obtained using various audit procedures, such as inspection. APART FROM THIS PROCEDURE, in respect of testing the accuracy of the time recording system at Blake Ltd, explain FOUR procedures used in collecting audit evidence and discuss whether the auditor will benefit from using each procedure. [8m] The collection and gathering of audit evidence lies at the heart of the audit, where Mautz and Sharaf claimed that Auditing in its entirety is made up of two functions, both closely concerned with evidence. The first one is the evidence-gathering function; the second is that of evidence evaluation. [Dunn, 1991]. Test of controls is the tool uses in testing the effectiveness of control policies and procedures in supporting the detection of control risk [Rick, Dassen, Schilder Wallage, 2005]. Apart from inspection, the procedures and techniques used in collecting audit evidence and the benefit to auditor in testing the accuracy of time recording system are as follows: (1) Confirmation The receipt of a written or oral response from an independent third party verifying the accuracy of information that was requested by the auditor [Loebbecke, 1999]. Benefit/Applicability to auditor in testing the accuracy of time recording system: As the evidence is from independent third party, it is highly persuasive. However, the time recoding system manufacturer may feel reluctant to share the weaknesses and problems of the system in order to protect its product and business. Due to the time constraint and the inconveniencies in obtaining information, this procedure is less likely to be selected by auditors. (2) Observation A control consists of looking at a process or procedure being performed by others [Rick, Dassen, Schilder Wallage, 2005], which can be a significant procedure in determining whether the control system is operating [Mascarenhas Turley, 1990]. Benefit/Applicability to auditor in testing the accuracy of time recording system: This procedure enables the auditor to find out whether collusion in logging-in and out among shift workers takes place. However, observation may not provide an accurate reflection as employees will usually perform duties appropriately while being observed. Hence, combination with other procedures in gathering evidence may be necessary step in order to achieve higher accuracy [Mascarenhas Turley, 1990]. (3) Recalculation The procedure of checking the arithmetical accuracy of source of documents and accounting records or performing independent calculations [Rick, Dassen, Schilder Wallage, 2005]. Benefit/Applicability to auditor in testing the accuracy of time recording system: Recalculation helps in confirming the total hours paid are the same with the total time logging-in and out on the time recording system. Recalculation may provide strong evidence but the evidence is rarely persuasive and conclusive by itself [Rick, Dassen, Schilder Wallage, 2005]. A further step via re-performance procedure may help in increasing the overall accuracy of the time recording system. (4) Analytical Procedure The analysis used to evaluate financial information by studying plausible and predictable relationships among both financial and non-financial data [Mascarenhas Turley, 1990]. Benefit/Applicability to auditor in testing the accuracy of time recording system: This procedure could be a reasonably effective test, which enables the auditor to monitor the number of total hours claimed (time recoding system) and the total cost of wages paid (computerized wage system) through standard costing system [Dunn, 1990]. Any excessive variance occurred should be investigated. In conclusion, auditors always face difficulties in deciding the most suitable procedures which is most appropriate to achieve the objective. Guideline on Audit Evidence suggests the following: Documentary evidence is more reliable than oral Evidence obtained from independent sources outside the enterprise is more persuasive than that secured solely from within Evidence originated by the auditor is more reliable than evidence obtained from others [Dunn, 1990]

Dissecting of a Pig

Purpose: How are the external features and internal organ systems of a fetal pig organized? Introduction: Sus scrofa, or the domestic pig is a member of the class Mammalia and the order Artiodactyla. Since we as humans are also a member of class Mammalia, we have a good deal in common biologically with pigs, although we might not like to think so. Since we have a good deal in common, it is very helpful for us to study these animals both anatomically and physiologically. We do this when we test medicines on pigs, perfect surgical procedures on pigs, and even when we used to use pig valves for replacements in human hearts. Thus the pig is a first-rate example of a mammal and the purpose of this lab is to recognize the specific similarities between the pig and ourselves as humans. As the pig is a mammal, many aspects of its structural and functional organization are identical with those of other humans. Shared traits of those of a pig and human are their mammary glands, common hair, live birth, metabolic systems, similar organ systems, and basic body form. Swine are widely used in research and testing. They share anatomic and physiologic characteristics with humans that make them unique and viable model for any research. Their gastrointestinal anatomy has some significant differences from that of humans; however, the physiology of their digestive processes has made them a valuable model for digestive diseases. The urinary system of swine is similar to humans in many ways, especially in the anatomy and function of the kidneys. The anatomy and physiology of organs such as the liver, pancreas, kidney and heart have also made this species the primary species of interest for doctors to gain a better understanding on how the human body generates. Hypothesis As the pig is a mammal, many aspects of its structural and functional organization are identical with those of other mammals, including humans. Thus, the study of the fetal pig is in a very real sense; a study of humans. When we cut into the fetal pig I suspect for the digestive system that I will see the diaphragm Materials: †¢Fetal pig, preserved †¢Dissecting tray †¢Cord/twine †¢Dissecting kit †¢Paper towel †¢Plastic bags (2) †¢Gloves †¢Ruler/meter stick Procedure: †¢External Anatomy †¢Digestive System †¢Respiratory System †¢Circulatory System External Anatomy As I analyzed our fetal pig I established that the ears and eyes are lateral to its head , the tail is posterior to the nose. On my fetal pig he had 4 digits

Essay about Medieval Morality Plays - 1481 Words

Medieval Morality Plays Throughout time, there have been many books, plays, songs, pamphlets, sermons, lectures, etc. written. These writings were all written with some kind of purpose to either inform, persuade, entertain, or teach their audience. One such form of literature not too widely known about is that of the medieval morality plays. These plays were not aimed to entertain, but to teach morals and religion to the uneducated lower classes of people in medieval Europe. The morality plays were also quite necessary to teach and inform the underclass people, through the thoughtful persuasion of play entertainment. Morality plays, as said above, were most popular and most widely present in medieval times. They were†¦show more content†¦(1). One commonly used subject of the morality plays was that of the seven deadly sins. (1). The setup of the morality plays were actually quite simple. In the early development of the plays they did not have much technical structure to them. (Warren 2) Later on, they were usually played outdoors on moving scaffolds with the normal usage of props. (1). When morality plays were first introduced, the were often shown with miracle plays to get the audiences used to them and also to popularize them. (1). Until the later period of the morality plays, they were performed by amateur actors who relied wholly on public support. (Morality Play 1). When it comes to the plot aspect of morality plays, there were four main story lines. The majority of the morality play plots consisted of debates or conflicts. The three which did were the debate of heavenly graces, the debate of soul and body, and the conflict of vices and virtues. The other form of plot was the coming of death. (Warren 2). English morality plays didnt really get into all aspects of the plot structure and setup. (2). During the medieval period, there were many morality plays written about many different parts of the Christian life. Sad enough though, many of the morality plays have been lost and sections out of a numerous plays have also beenShow MoreRelatedMedieval Morality Plays Essay1482 Words   |  6 PagesMedieval Morality Plays Throughout time, there have been many books, plays, songs, pamphlets, sermons, lectures, etc. written. These writings were all written with some kind of purpose to either inform, persuade, entertain, or teach their audience. One such form of literature not too widely known about is that of the medieval morality plays. These plays were not aimed to entertain, but to teach morals and religion to the uneducated lower classes of people in medieval Europe. The morality playsRead MoreFaustus as a Medieval Morality Play1603 Words   |  7 PagesFaustus as a Medieval Morality Play By K.Friedman Christopher Marlowe’s Doctor Faustus has been influenced by the conventions of a Medieval Morality play through Marlowe’s purely didactic use of the text to encourage Christian values. 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Substance Abuse Seen in Adolescents - Free Essay Example

Sample details Pages: 6 Words: 1837 Downloads: 3 Date added: 2019/08/16 Category Health Essay Level High school Tags: Substance Abuse Essay Did you like this example?   Abstract   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Substance abuse among adolescents has increased significantly over the last several years. For the purpose of this paper, adolescents can be defined at teenagers, or individuals of the ages 10-19. Substance abuse may be described as a mental condition in which individual over-uses specific drug(s) (either legal or illegal), to a degree that causes issues or restrictions on a persons life. Substance abuse has the potential of causing many life-threatening situations for the abuser.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Throughout this work, the role of a nurse, specifically, will be explored in regard to identifying and taking care of adolescents suffering from addiction. Several articles and data will be provided to support the impact nurses have on adolescents struggling with substance abuse and their prevalence in the patient population. Steps nurses can take in order to provide responsible and sufficient care for their patients will be demonstrated. Don’t waste time! Our writers will create an original "Substance Abuse Seen in Adolescents" essay for you Create order Due to the current opioid epidemic, as well as personal concerns for the safety of my future patients, this topic is relevant. Health care providers are often abusers primary source of education and care, which is why this is a topic that merits discussion and understanding. Medical Practitioners Responsibility Regarding Substance Abuse It is common for adolescents to start experimenting with drugs, such as alcohol. Teens may be unaware of the risks and ramifications of consuming alcohol at a young age and in excess. A Topical Approach to Life-Span Development explains how drug abuse effects the brain. Addictive substances often have a similar chemical makeup, such as the presence of the neurotransmitter dopamine. Dopamine is described as the neurotransmitter that gives the body pleasure, which explains why such drugs can become addicting as they elicit a pleasurable response (Santrock, 2016). Generally, when adolescents drink they feel more confident in social situations and, therefore, believe it is a tool to gain acceptance (Davies 2012). This explains why so many high schoolers and college students enjoy drinking and often over consume alcohol. In addition to raising levels of dopamine, adolescents can also over consume alcohol causing the opposite effect. Overconsumption results in a decrease in the natural dop amine produced by the body and sent to the brain. This then leads to a decrease in overall pleasure. Furthermore, due to addictive properties in many drugs, substance abuse can often lead to overconsumption, which can cause a lack or imbalance in hormone levels and the overall sense of comfort, or pleasure, in the human body.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Due to the expenditure of dopamine and pleasure, substance abuse can take a strong toll on the work ethics of students. Scandinavian Journal of Caring Services writes to explain how school nurses recognized substance abuse in students, identified them, and how they effectively treat the abusers (Pirskanen 2006). The results show that more than one fourth of the participants were binge drinkers. Nearly 20% of the participants passed out due to substance use and 19% of the participants were smokers. Of all the participants, 53% were experimental users, 22% were recurring users, 9% were risky users, and 16% were hazardous users (Pirskanen, 2006, p. 444). After the results were collected, the nurses proposed individual interventions with their students. The school nurse and student relationship is important in acknowledging and assessing the abusers actions. These results support the mission to inhibit the misuse of alcohol in adolescents. With that being sai d, however, there needs to be more educational opportunities for adolescents to further learn about the effects of alcohol and drug misuse. This includes both the physical and mental aspects of abuse. No matter the reason for substance abuse, whether it is the adolescents former background or peer support, there needs to be a source for prevention, intervention, and treatment.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Alcohol misuse in adolescents can have many physical, psychological, and social effects. Physical effects can be serious and can cause severe symptoms such as liver damage, trauma, declining dental and oral health, destruction of brain cells, heart failure, etc. Along with physical effects there are psychological effects as well. Among these are disorders such as, anxiety, depression, self-harm, etc. An environmental influence can be seen through societal disorders as well. With these medical concerns being considered, it is understandable as to why alcohol misuse has become an important topic in the health care setting. Davies N.J (2012) explains the common reasons for misusing alcohol. The trending motivators include escapism, forgetting ones problems, gaining confidence, and giving adolescents something to do in their free time (p. 45). Davies (2012) also mentions that if a nurse or other educator tackles this issue early on, then they are more likely to eliminate alcoholism in the adolescent. The earlier the adolescent experiments with alcohol, the more likely they are to develop problems later on in life. A Topical Approach to Life-span Development also mentions that the chances of becoming addicted to alcohol increase when an individual is exposed to it before the age of 14 (Santrock, 2016). This brings a call to action for nurses and other medical providers to begin discussing the warning signs of addictions and dangers around substance abuse to both parents and children of an appropriate age.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The accredited article, BMC Family Practice, performed a study on methods of medical treatment for teen users in the health care setting. This research project was conducted to examine primary care and how they treat their adolescent abusers/users. The results showed that there was a high number of adolescents that were not screened for abuse and, therefore, did not receive necessary intervention. Lisa Meredith (2018) explains the possible reasons for the lack of such screenings and interventions. She explains that the health care providers do not have adequate training, organizational skills, strong enough relationships with their patients, etc., that the realm of substance abuse requires. This can be changed with the help of more educational opportunities for nurses and other medical specialists to become more adept and competent on this topic. Merediths (2018) study found the following: those that were at the higher risk for misuse were more likely to get screened and receive intervention. Additionally, older adolescents were likely to receive screening, but not receive intervention and counseling. Adolescents from minority groups were less likely to be screened than white adolescents (p.7). The segregation between those who were able to be screened and/or receive intervention or counseling warrants this process unfair and inadequate. Adolescents should be treated equally and receive the same measures when presented to health care facilities.     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The pivotal step in eliminating substance abuse in adolescents is treatment. As a health care provider, one must ask themselves what is necessary for the patient to reduce urges and symptoms, as well as work towards conquering their addiction. Davies (2011) writes about alcohol misuse in adolescents and calls it the learning zone. It appears her learning zone goal is to teach nurses about the implications of alcohol misuse and the proper steps to be taken in helping these individuals.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The first step of the learning zone is for nurses to perform an assessment on the patient. The assessment allows the nurse to know whether or not the abuser has any desire or motivation to help change his or her behaviors. This assessment can be done through motivational interviewing. Motivation interviewing can allow an opportunity for an abuser to accept that they have a problem and illness. Davies (2011) discusses the importance of the Theory of Planned Behavior (p.46). This theory is designed to encourage changes in negative behavior and learn the intentions of the abuser. This model was developed to help understand alcohol misuse and help develop interventions and counseling for the patient. Specialists are then able to assist the adolescents and give advice and education on this issue. Nurses are able to provide care and advice during consultations with a patient. In order for a nurse to properly assist a patient, he or she needs to not only conside r the alcohol misuse, but also the adolescents living arrangements and other factors that may cause triggers. Nurses can work with other people in their community on this issue to better understand their patient. Examples of other resources one may take advantage of including counselors, teachers, family members/friends, support groups, career services, etc.   Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Nursing students and future nurses can use this research to better their profession. A crucial component to nursing is the ability and desire to help others. The topic of alcoholism relates to nurses in two distinct ways; the first being the relationship between the nurse themselves and an addict. The relationship between the two can benefit nurses in treating his or her patients and provide them with beneficial feedback and advice. The second reason is that statistics have shown that more can be done in health care facilities and schools to educate these adolescents on the risks and effects of alcoholism. There simply are not enough educational opportunities to learn about substance abuse in school settings and health care facilities. This is a community based issue. Nurses and other medical professionals can be the change for these individuals. When a nurse receives a new patient, it is their job to evaluate the patient and be aware of warning signs and risk factors for abuse. It is also the nurses job to inform their patients about the risks and implications of substance abuse. In addition, it is the nurses job to approach these adolescents in an appropriate and effective manner. The abuser in some cases, may not want to hear they have to stop drinking. If this is the case, the nurse should try a harm-reduction approach. This type of message gives adolescents alternatives to drinking, and/or encourages them to choose low percentage alcoholic beverages. With the help of programs and education, nurses can become professionals on how to care and treat adolescent abusers. After researching alcohol misuse and abuse seen in adolescents I have become more knowledgeable on this topic. I will now be able to use this information as a nurse when dealing with any patients that may abuse alcohol or another substance in general. Although I am not yet a trained professional, I can take responsibility in educating myself and preparing myself in regard to this topic. When I encounter a future patient, I must remember to evaluate them and use the assessments demonstrated in this research. I will educate them on prevention, risks, symptoms, treatments, and the causes and effects of alcohol. If I suspect any abuse, I will take the next steps in providing them with the proper care. I will provide them with a support team that will include other nurses, doctors, counselors, etc. that can help me gain more knowledge on the subject, as well as my patient and their circumstance. This support team can then be there as a resource for my patient to come clean or decrease his or her consumption going forward. As a nurse, I will pledge to educate my patients as soon as possible about substance abuse. I will also take responsibility and understanding that this begins with the educators ourselves to inform, set a good example, and exist as an accessible resource to such patients.