essay代写-香港、台湾和中国大陆环境法律政策的比较研究

本篇论文范文是对essay代写-香港、台湾和中国大陆环境法律政策的比较研究。本研究采用比较法的方法进行研究。假设结果显示,与台湾和中国相比,香港的环境法较宽松。在这项研究中,我们可以看到,整个国家都非常重视制定有效的环境法律,以帮助保护国家的自然环境。环境法律的实施是很重要的,因为没有这些环境法律的正确实施,保护是不可能的。法律的有效性,在环境法律执行不当的情况下,阻碍了政府的环境政策。因此,空气污染,水污染和土壤污染一直在增长,因为环境法律的执行不当。保护环境对人民的福利是非常重要的。

The comparative law method is mainly used for this particular research study of the environmental law of Hang Kong, Taiwan, and China. Besides this, three other research methodologies have been applied in this research. The other three methods are policy transfer and lesson drawing approach. These are liable for imposing environmental laws, and a socio-legal approach is also implemented for the dissertation study (McCaffrey & Salcido, 2009). However, the foundation of the study is based on comparative law method. The comparative law method provides a unique research methodology that supports the research study of the correlation between the legal systems. It helps in recognizing the similarities and dissimilarities of different legal systems which mean that this is a procedure of comparing different legal systems. Furthermore, such types of comparison turn out results relating to the diverse legal cultures being examined. Hence, this specific research methodology would be effective for the undertaken research for comparing the pros and cons of different relevant environmental laws among three countries and measure Hong Kong’s position in this matter. The tools and techniques are used for determining and evaluating the impact of pollution and how the government of the countries dealing with the situation.
Preliminary results and discussion
The preliminary result, which concluded from the discussion, would be that the entire nations provide great emphasis on developing environmental laws to protect their ecological balance and suggest stringent punishments for the offenders (Hunter, Salzman & Zaelke, 2015). However, it is assumed that Hon Kong’s laws in this matter are not stricter in comparison to Taiwan and China. The protection of the environment is very much important for the welfare of the society, and the violations of the environmental rules and policies are managed in a civil manner such as the imposition of civil damages to the injured parties and fines. New rules and policies are implemented in the field of environmental law as per the state law of the country. It has changed the way in which the government is imposing the rules for the welfare of the society as well as the environment. There are a number of environmental rules and policies aimed at the protection of different aspects of the environment which includes clean air act, clean water act, pollution prevention act, national environmental policy act, occupational and health act and resource conservation act. The establishment of the act is based on the government rules, laws and policies. The industries and people of the country have to follow the standards, laws and policies.

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essay代写-社交媒体互动的讨论分析

essay代写-社交媒体互动的讨论分析。在过去,人们关注的是被动的观众接受。受众被动地吸收内容,媒体依赖于社会中盛行的霸权文化。随着电视媒体的发展,这一范式发生了变化。受众的角色和活跃的受众开始获得认知。人们更愿意看到他们想要的内容,这影响了媒体的创建方式。互联网的发展使不同阶层的人们的意识得以融合和提高。基于这种范式,粉丝和名人之间的关系和动力发生了变化。越来越多的促销活动完全依赖于门户网站和社交媒体互动。名人使用社交媒体工具与人们联系。尽管如此,社交媒体的兴起已经导致了诽谤集团的数量增加,并被发现会对名人进行更多的惩罚。在这个系统中,媒体技术已经发展成为一个强大的工具,工具的使用取决于名人和粉丝的个人动态。从过去到现在,人类的一些情感继续控制着媒体。

This change in the cultural status of the fans and fandom groups is best exemplified in the efforts taken by the celebrities and people to connect with the consumers. Even the modern politicians use the social media tools to engage and interact with people. The media celebrities and the politicians have now started to take more efforts to reach out to people. The movies and the elections that are conducted in the recent times seem to be dependent on these fandoms and internet groups. The people have been able to connect and the levels of visibility have been even more prominent in the current times owing to the technological developments.
The celebrities can now easily reach out to the audience. The audience have more access to the celebrity based on the development of Internet and social media. They can connect with their favourite celebrity and also the celebrity can reach out to a wider fan base in different geographical spectrum (Soukup, 2006).
The celebrities and the producers are found to interact with people ask their views and perception. From this they are able to develop content that is pleasing and meeting the requirements. People are also able to easily have access on a personal level with their celebrities. There is a secret groups and fan groups that have developed in this system.
The movie promotions, TV promotion and celebrity shows are now developed in the social media and in the online portals. The people are now able to interact with others and create content that would enable them to relate more on a personal level. The audience participation has grown in prominence in the current times based on this system. The producers are developing unique games and using game theory to connect with the people from different strata in the society. There is increase in the target consumer base and decrease in the exclusion. The advertisers seem to adhere to the latest development in technology. The trends favour the growth of the social media and formation of media content based on these tenets (Becker and Schönbach, 2013).
In this paradigm, the emerging challenge is the growing number of hate groups and celebrity false news. There is a need for the new age fan to discern between the real information and the false propaganda that is being made. People are now inundated with information that is sometimes false news. These impact the ways in which the audience perceive and interact with the people.There is increased critique for the celebrities with the development of the internet(Becker and Schönbach, 2013). People now have newer ways to interact and also chastise people. One of the challenges aspects of the current development is addressing the issues of libel for people. There is fostering of propaganda and hateful ideologies regarding the celebrities that are gaining prominence in the current times.

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美国代写-国家公园广告替代的策略

美国代写-国家公园广告替代的策略。保护国家公园很重要。东海岸的国家公园不应该受到广告的影响。应该有其他的方法来防止国家公园被广告破坏。在本论文代写的范文中,我们探讨了大量的广告替代方法。有人分析了为国家公园筹集资金应遵循的不同广告策略。重要的是要考虑替代的广告方法。如果公园的广告牌上有太多的广告,公园里就会乱丢垃圾。有人注意到,在一些公园里,过多的广告破坏了整个公园。更多的广告牌将意味着自然将被破坏。国家公园的自然美将会消失,它将变成一个充满广告的土地。我们需要独特的方法来保持公园的美丽,同时也可以通过广告来筹集资金。

It was important to consider the alternate advertisement methods. If there would have been too many advertisements on the bill boards in the park, it will litter the park. It has been observed in some of the parks that too much advertisement had spoiled the entire park. More bill boards will mean that the nature will be destroyed. The natural beauty of the National Parks will be lost and it will turn into a land full of advertisement. There was a need for the unique method so that the beauty of the park remains intact and the funding can also be done through the advertisement.
It is important to note the different strategies for getting the good advertising methods so that the park doesn’t get littered with many billboards. Advertisement should not impact the beauty of the park in any way. There are some of the marketing campaigns which can be useful for advertising in the park. One of the methods for advertisement is to publish the posters on the official website of the park (Zeff & Aronson, 1999). With this move, the advertisement can easily reach a large number of people. Every visitor who visits the website will be checking the advertisements. Advertisements can also be published in the Facebook page of the national parks. For example, the official Facebook page of Yellow Stone National Park has around 34000 followers. These pages will be promoted more and more when the advertisements will be displayed in the same. The post related to the company will be published on a regular basis on the Facebook page. These posts will be viewed by many people.
A major challenge is to attract the companies to advertise and pay money for the same. We will have to involve media and go into media sponsorship with some of the companies. In order to do the same, a number of design competitions will be held. These competitions will have a media sponsorship which will broadcast the end to end detail related to the event (Gannon, 1994). The competitions will be done in such a manner that it will raise a voice that NPS is accepting the financial sponsorships in return of advertisements in the park or in the activities related to the park. The funding of the competitions will be done by the park partners and NPS. The media channels will promote the event and its cause as well. This will attract many of the companies which are interested in promoting their brands, products or services. Another method is to send direct mails to the PRs’ of all the major companies about the new initiative of NPS. The emails will prove to be a good means of spreading the information to the companies without any kind of investment (Sterne & Priore, 2000). The interested companies can revert back to the E-Mails directly and further communication can be established.

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essay代写-美国高等教育的科学技术发展

essay代写-美国高等教育的科学技术发展。在对发展的理解上,科学技术的迅速发展已经被理解为给美国社会带来了许多变化。科学理论已经发展成为支撑蓬勃发展的经济的力量,为计算机程序的生产、系统分析和宏观经济模型的开发提供了重要的保障(Masson et al., 2007;Bollier & Racine, 2005)。具有专业知识和技能的专家成为社会精英。在科学与经济快速发展的双重作用下,美国高等教育经历了快速扩张(Maffesoli, 1996)。

In the understanding of development, the rapid development of science and technology has been understood to have brought many changes for the American society. Scientific theories have developed into forces that support the booming economy, providing an important guarantee for production of computer programs, system analysis and development of macroeconomic model (Masson et al., 2007; Bollier & Racine, 2005). Experts having specialized knowledge and skills become the social elite. Under the double effects of science and the rapid development of economy, the higher education in the United States experienced the rapid expansion (Maffesoli, 1996). When higher education becomes the basic requirements of the technology and information society, it means that elite hegemony is someway which takes up the higher end of management. Higher education becomes a necessary condition for coming into the community. Correspondingly, it means that people are divided into two categories, which are highly educated elite and the people not having the university education (Muggleton, 2000).

The Elite is useful for the society and they enjoy the superiority of society. However, the people without higher education are superfluous and who are excluded from the mainstream and on the verge of being ignored and humble position. The black is the majority of the people not college-educated and there are some white people who are also under poverty and are struggling in the edge of the society (Baptiste, 2012; Luvaas, 2013). They do not have the economic capacity to go to college. This situation further exacerbated the gap between rich and poor, so as to racial conflicts between black and white. Some critics worried that the US will eventually suffer a socio-economic divide because of the huge social gap between them (Kawamura, 2012). It was a fact in such a situation that the United States had a vast majority of these marginalized people. It was in this marginalized population that street styles in fashion came to be. These changes planted the seeds for a variety of social movements in fashion. Many fashion trends were developed on the marginalized sect, the convenience and necessity of dressing a certain way came to be followed as a trend soon. Based on the above analysis, it can be concluded that the social environment provided the necessary conditions for the outbreak of cultural movement (Esposito, 2011; Bruce, and Daly, 2006).

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essay代写-社交媒体对国际学生的激励作用

essay代写-社交媒体对国际学生的激励作用。第一个问题是检查学生的人口统计。这项研究感兴趣的是确定国际学生是否有足够的动机自愿参加东非游乐场(EAP),因此,主要问题之一是了解该学生是否是国际学生。研究人员询问了14名参与者的主要数据,发现只有两名参与者是来自马来西亚的国际学生,其余的是当地学生。社交媒体的使用已经增加到这样的程度,商业和利润为基础的组织利用社交媒体的营销目的。在这种背景下,通过了解学生如何使用社交媒体,可以更好地理解社交媒体对国际学生的激励作用。

The first question was to check the demographic of the student. The research is interested in identifying if the international student is motivated enough to volunteer for the East Africa Playground (EAP) and hence one of the primary questions is to understand if the student is an international student. 14 participants were queried for primary data and the researcher was able to identify that only two of the participants were international students who are from Malaysia and the rest are local. The use of social media has increased to such an extent business and profit based organizations are making use of the social media for their marketing purposes. Given this context the use of social media for the motivating international students could be understood better by finding out how students make use of the social media. For questions on how often the students use social media it was established that students who might use social media on an hourly basis are 8 out of 14 students which is 57 percent and students who use daily are 43 percent. Students either use daily or hourly and there are no weekly users identified. In terms of hours, students either indicate every 2 hours, 8 hours, 5 hours etc. The least possible use of social media (in terms of hourly use) was every hour use, and the longest duration was the 8-hour use. For the question on whether the user makes use of the social media for volunteer activities, about 8 of the students stated that they would and 6 of the students stated that they would not makes use of the social media for their volunteering activities. The form of social media that students might use will differ. Some of the main options given to students were that of Facebook Twitter and Instagram. Students selected Facebook as the main tool they use and only 2 of the students which is a 14 percent of the total selected Twitter as the social media form they use often.
The aim of the fifth question was to understand if the users believe they require mobile devices and other technology for staying connected to social media and if they are equipped with the same. For this all 14 of the students stated that they believe that they are equipped with the right technology for staying connected to social media. They hence have a continuous connection to social media. In terms of prior volunteer experience, around 13 students indicated they have done volunteering for some periods. Only one of the students did not have any form of prior volunteering experience.
Some of the students have prior volunteer experience; it could be with EPA or others. This question queries the students on whether they would volunteer with EAP if given a chance again, or if they would volunteer with EAP given the chance (assuming they have never volunteered or have volunteered elsewhere and not with EAP). Around 12 students stated that given a chance they would volunteer with EAP and most of their reasons on why they would volunteer are positive. They state it was a good experience that it was life changing and it was fun. Some believe that it helped them make a difference to the community etc.One of the students answered ‘No’ to question 7, they were queried as to why they said ‘No’. Options given to the students were that they had not heard of EAP, or that they have never been to Africa or that their friends were not interested. Of this the person answered that they have never been to Africa and hence were worried on how safe it would be to join as a volunteer with EAP.

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代写essay-CFF支持禁止动物实验的认证

代写essay-CFF支持禁止动物实验的认证。CFF根据严格的认证标准发布了澳大利亚无虐待动物名单,这些公司已经禁止对其产品进行动物测试。消费者仔细阅读这些名单,以了解那些选择仁慈而不是残忍对待无辜动物的公司。这份名单中的公司在支持禁止动物实验的社会责任公司的认知方面受到高度重视。自由选择残忍组织(CCF)也对完全禁止动物实验的公司进行认证,并在严格的认证标准下发布了澳大利亚的自由选择残忍名单。CCF遵循严格的指导方针,对不支持动物试验、动物皮肤销售或其他虐待动物行为的公司给予CCF认证。

The important strategic role done by CCF is to generate funds from the public to keep the cause of the campaign alive. The fund generation is done by many ways like public donations, sale of CCF merchandise, making a bequest, joining paid memberships, etc(CCF Merchandise, 2016).

The campaign calendar of CCF is full of various events such as incorporate public participation, awareness campaigns, advertisements, postcard, merchandise sale, etc. Some of the upcoming events with a CCF stall are on Sunday 2 October 2016 at World Animal Day in Edgar’s Mission, Sunday 23 October 2016 at World Vegan Day in Melbourne and on Sunday 30 October 2016 at Cruelty Free Festival, Sydney (Choose Cruelty Free, 2016). The purpose of such campaign stalls is that the people visiting them would get a chance to interact with the friendly team of the CCF stall. The CCF aims to sell its merchandise and distribute free information brochures which detail the cause and objectives of the organisation. This would create general awareness as well as interest of the people in the causes that CCF supports. By the sale of CCF merchandise organisation aims to raise some fund to continue its fight against cruelty on innocent animals. The campaign calendar of CCF is therefore well planned throughout the year and the details of events and promotional campaigns are available on the website of CFF “choosecrueltyfree.org.au”.

The Choose Cruelty Free (CCF) gives accreditations to the companies which are completely prohibiting animal testing and release its Australian cruelty-free list under strict criteria of certification. The CCF follows strict guidelines to give CCF accreditations to the companies which do not support animal testing, sale of animal skins or other cruelty on animals. This process of accreditation at CCF is very strict. CCF gives much value and effort in its process of giving accreditation to the companies. The strict inclusion criteria for companies in the cruelty-free companies’ list of Australia is said to be toughest around the world. It not only examines the procedures and operations of the company which has requested for accreditation but also evaluate the company’s parent as well as subsidiary companies for animal testing. Accreditation involves signing of legal agreement with CCF to ban any sort of animal testing in the production of goods within the company. The companies which successfully gain the accreditation are included in the Australian cruelty-free list as the companies which have banned animal testing on their products. The consumers peruse these lists to gain insight about the companies which has chosen mercy over cruelty towards innocent animals.

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美国会计学论文代写-水景连接项目的识别风险

美国会计学论文代写-水景连接项目的识别风险。水景连接项目对奥克兰和新西兰人民具有国家重要性。识别风险是试图避免风险可能性的第一步。估计过高、估计不足、经济市场状况不佳、政策和程序不健全以及沟通不畅的风险被认为不仅是经济上的,甚至会导致致命的损失。有些风险通常是可以预测的,有些是无法预料的,有些则被认为是无法控制的。这些风险的根源是要用矫正工具来解决的,因此要消除它们上升的可能性,并将成本降至最低。减少沟通差距所必需的工具,允许所有机构以顺序的方式工作,并使它们对所分配的工作范围更加负责,是避免风险可能性的一些主要方法。

This database design clearly shows the presence of generic data of every individual along with their job history and internal coordination structure (includes manager id and department id). This design is actually simpler and effective because the possibility for redundancy is less and it is easier to restructure at anytime in the future. However, the problem is that the variables such as department id and manager id stand as primary keys and need to be connected everywhere. There is high dependency towards these variables. Eventually, when restructuring happens, it is important to make sure that they don’t get affected or assigned with a null value.
Alternate flow is suggested for Qantas Airways. This flow will enable the HR of every department to offer benefits to the employee depending on their performances, proposed compensations, potential as observed by the company and the interests of employee to contribute to the welfare of the organization (Gahan, 2000).

This is a wood artwork that I have selected. I found this interesting because of the different thoughts that it awakened in me. Firstly, when I saw it, I thought to myself how it looked similar to wooden dolls that the little children had. Secondly, I thought to myself how this is a seemingly simple piece of art work, but yet it inspired one to think beyond the art. This is because what one sees here is not just the replica of a man in a lounging posture, but the man is presented as the chips and blocks. This is how we are crafted in reality. Men and their personality are made by many things, and every day teaches us something and crafts or makes us. This wooden sculpture seems to highlight everyday crafting process. Also the finish of the sculpture is not smooth, indicating men have room for improvement every day. The finish also looks rough, maybe highlighting our flaws and imperfections. Despite the roughness, the person is a solid piece of work, and one gets a sense of satisfaction looking at this art work.

The Waterview Connection project is of national importance for the people of Auckland and New Zealand. The identification of risks is the first step in attempting to avoid the likelihood of risks. The risks of overestimation, underestimation, weak economic market condition, ill-equipped policies and procedures, and poor communication are identified to be more than economic and even leading to fatal loss. Some risks are commonly predicted, some are unexpected, and some are deemed as uncontrollable. The origin of these risks is to be attacked with rectifying tools, so eliminate their chances of rise and minimise the costs. Tools necessary for reducing communication gaps, allowing all agencies to work in their sequential manner, and to make them more responsible about their assigned scope of work are some principle ways of avoiding the likelihood of risks. The responsibility lies with all agencies for their internal integration, their ability to respond immediately yet appropriately to forthcoming risks, and disarming the risks before they become fatal. This will eventually determine the individual and collective ability of the involved agencies to counter all possibilities. The project will anyway not finish with a riskless identity, but it can always set a new benchmark in the engineering industry of its ability to identify and minimise risks.

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essay代写-电子文学的发展

essay代写-电子文学的发展。电子文学在过去并没有得到重视。在当今时代,这种相关性越来越强。预计印刷文学将更加精英化。在当前的形势下,这些已经发生了很大的变化。电子文学的使命是确保文学作品在社会上得到欣赏。在当今时代,许多潜在的元素被开发出来。然而,它目前尚未得到充分利用。预计未来数字媒体的发展趋势将促进媒体内容的发展。

The role of the game play has a number of novelistic components. These are forged from a repertoire of the literacy which is forged from number of techniques. These include the visual display and are focussed from the clever modification of the traditional literary devices. In the case of Emily Short Savoir- Faire, the use of the IF puzzles requires the user to make a leap of inference from one device to another. The embedding of the sound and the use of interactive sound elements are used to denote the development of the electronic literature. A commonality is routed in the verbal comparison between the two objects. However, these sound elements are based on the actions of the players, which are the embodied metaphor. In subtle ways, the use of IF can engage in the self-referential commentary and the critique. For example, in Jon Ingold “All Roads”, the player’s character is based on the teleporting assassin. Each of the actions of the interactor gives specific result. This eludes that the impact of the narrative theme and the overall embodiment metaphors are embedded in the storyline. The player character’s vocation is interpreted to imply the meta-textual object that is developed from the assassination of the illusion. This hypertext is synonymous with the democracy and the user empowerment (Daniels 2002). Many of the experiments in the electronic literature are based on the underlying fact that the behaviour sounds and images of the content are encoded as bots and the voltage differences. Another kind of interrogation is fostered from the conjunction of the code and language. These are based on the transliteral morphing. Algorithms are used to convert the texts into target words that are forged on letter by letter. A multimodality of the digital art works challenges is used by the writers. This is also done by users to bring together diverse expertise and interpretive traditions to comprehend the aesthetic strategies and possibilities of electronic literature. In these structures, the writers use the electronic arts to ensure that they are presented in a format that is appreciated by the people in the society.
Given the potential of this development, a number of innovative media is developed based on the aspects of phonology and visual aesthetics. It is not fully harnessed and it is expected to grow in that direction in the current times.

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論文代寫-醫院的醫療保健系統

論文代寫-醫院的醫療保健系統。加強雇員和工人之間的內部聯系的倡議無疑是促進社會和人類成果的一個更重要的因素。當加上精神實踐的參與,這是區別於其他醫院。醫療保健系統的存在是為了服務於那些被剝奪了預防和治療醫學的基本利益的階層,而這些利益並不是免費得到的。主要的想法是加強核心,這是員工之間的紐帶這個案例(湯普森2005,第105頁)。通過向員工提供聯合培訓,讓他們了解與患者一起進行精神實踐的價值,這無疑有助於增強他們的信念,從而提高藥物治療的效果,從而增強他們的信心。

The initiative of strengthening the internal bonding among employees and workers is doubtlessly the single more ingredient of advancing social and human outcomes. This when added with the spiritual practice involvement is what separates it from other hospitals. A healthcare system exists for servicing a class that is deprived of basic benefits of preventive and curative medicine, which is not availed free of cost. The primary idea is to strengthen the core which is the bonding between employees this case (Thompson 2005, pp. 105). This is strengthened by providing joined training to employees, teaching them about the value of spiritual practice with patients, which certainly helps in escalating their belief and thus medication could become more effective. Health care provision is a measure of social progress, and when it reaches a level where it treats all patients with equal eyes and law, even natural differences get diluted and there is great progress to attain social equality. Human outcomes are measured by the satisfaction that is embedded in the employees about working together and even continuing to work at the hospital when the pay is less than others (Cherian and Jacob 2012, pp. 118). These outcomes define the way a hospital prepares to establish social equality and positive human outcomes.
There may be conflict with some patient’s reception of spiritual doctrines and beliefs, but this is handled with the freedom granted to patients about accepting spiritual beliefs or not. The attempt of the hospital is more holistic and has shown more progress from it, where patients feel comfortable and better, irrespective of the intensity of their pain. Giving spiritual discourse to patients and helping them to say strong about their diseases is a unique way of developing a holistic healthcare delivery system (Lachman 2006, pp. 213). The benefits outweigh the shortfalls, as the strengthening of ties between employees and patients is a sign of tremendous social equality and moving to deliver socially aligned human outcomes.
The attempts of the hospital are aligned with the social demands of quality and working to deliver positive human outcomes. The primary contention is to deliver good outcomes that align with or are identical with humanity norms, and the hospital is practicing in a manner that produces a lot of good outcomes which are not visibly seen in contemporary healthcare systems of developed nations (Boyle et al. 2004, pp. 157). A hospital’s primary service is to render healthcare service that is affordable, which makes all patients opt for a treatment, and strives to deliver the results expected by the patient. The hospital precisely does the same, and is not compromised to cut short its service quality. This is made possible by its ability to align employee interest, build a community of strong faith, and bond and render perfect holistic service to patients through quality service and good behaviour of its employees.

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essay代写-审计人员对公司财务的影响

essay代写-审计人员对公司管理财务的影响。管理合规是影响公司财务报表的另一个因素。当审核员与特定员工核对原因时,他要么不知道错误陈述,要么没有接受过具体操作方面的培训。审核员可以准备一个详细的过程,以确保公司招聘合适的候选人和提供有效的培训在这方面,审计人员采用自上而下的方法,使最高管理层了解漏洞及其对财务报表的影响。在CBA,内部审计人员从高层管理人员到低层管理人员都参与其中,因此改进的过程,提供指导方针是一个持续的过程。有一个内部评估每个员工的工作角色,以检查他的能力。根据主管的反馈,对员工进行了强化的技能培训,以管理他们在行为准则和合规标准指导下的角色。这是由最高管理层全年的内部检查来处理的,因为在审计期间,财务误报的几率会降到最低。作为澳洲最大的银行,他们积极主动的处理客户的投诉和反馈,确保他们按照要求的政策执行日常工作。

The auditor is aware that audit risk and account balance is inversely proportional. For example, the risk of an account balance with high amount of mismatch might have very low impact on the overall audit report, whereas would be high for a low amount. To reduce this, auditor should select better procedure for auditing, perform audits at year ends and increase the time for a particular audit process. Basedtheir past experience auditors should come prepared with a robust module which would help reduce the difference in balance by keeping into account the qualitative and quantitative aspects, their knowledge of the subject and their expertise in the field.
In CBA, the auditor could not find any discrepancy in the account balance as the internal audits take place throughout the year in CBA thus nullifies any difference. Here like British telecom they used the horizontal approach for auditing, so that same team would audit all departments. It is easy to give feedback, each department is aware of the discrepancies with others, so that all of them could work together to reduce the risk in future.

The internal auditor.
The end users who would be working on the report submitted by the audit team.
For example, British Telecom – UK’s largest communication service company which follows the standards set for internal audit, but two years back they have changed their approach to internal auditing by splitting the audit team into six smaller teams wherein each team takes care of a particular department like retail, wholesale and global, there would also be a general team who would conduct the reviews for all the departments independently. However, the risk areas of one department were not known to others, hence BT changed to a horizontal procedure, where one audit team will do the review across for same type of department.
All organizations big or small undergo changes with time, hence it is the responsibility of the internal auditor to confront the management and they are ready with an enhanced model to accept the new risks and are in a position to control them. (Parker, Guthrie and Linacre 2011)
Public limited company from ASX200
ASX is “Australian Security Exchange”. This was created in 2000 and ranks amongst top 200 companies in trading and capitalization. As per the capitalization, the weight of the market gets adjusted every quarter or there can be a rebalance in-between also.
A company must satisfy the following three to be included in the list of ASX200.
The stock of the company to be listed on Australian Security Exchange, as preferred or ordinary.
How easily a stock can be liquidated that is bought or sold by an investor, wherein the number of investors has to be large.
The float-capital of the company must be in line with the ASX.
(I(II)Auditing procedures to verify the account balances impacted by risk

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