Analysis Of Patrick Henrys Speech - 1364 Words

An act that seems dangerous to do can lead to bigger things, like fame. Patrick Henry is a young representative who stood up in the Virginia Burgesses and gave a speech regarding to the growing threat of the British. Before, Henry wasn’t well-known, but when he gives the â€Å"Speech to the Virginia Convention†, he begins to gain more popularity. Patrick Henry is addressing the speech to the audience of the Virginia Convention in hopes to persuade them to bid war against the British. During the time of his speech, America, as a country, did not yet come into existence. The colonists were divided on the topic of war. British oppression was exercised, heavy taxes were issued without representation and British militants were stationed to â€Å"protect†Ã¢â‚¬ ¦show more content†¦Ã¢â‚¬Å"In vain, sir, to extenuate the matter. Gentlemen may cry peace, peace--but there is no peace† (83). Effective- Henry brings up the idea of false hope. He explains that considering all the actions that the colonies have taken, there is no room for any other peaceful attempts to mediate conflict. Logical Context and quote- Henry uses this quote to give evidence for why his argument is noteworthy. â€Å"Are fleets and armies necessary to a work of love and reconciliation? Have we shown ourselves so unwilling to be reconciled, that force must be called in to win back our love† (81). Effective- Henry states that Britain is not trying to gain the love of the colonists; they are trying to retake the colonies by force. Britains sending of military force to quell the rebellious nature of the colonists is seen here as a threat by Henry. Therefore, he is appealing to logic, by saying that the British use of military force is an attempt to destroy the colonists spirit of rebellion. Logically, one does not try to gain love by intimidation. So, Henry deduces that the British are not trustworthy and a rebellion is necessary to protect their economic and personal liberties. He knows there is no other possible conclusion that the fleets are to attack them. Use of Language Allusion Context and quote- Henry makes an allusion to Homer’sShow MoreRelatedAnalysis Of Patrick Henrys Speech731 Words   |  3 Pagesthe Revolution were fired at Lexington and Concord, Patrick Henry presented his speech to the Second Virginia Convention in order to rally support for a war for independence from Britain. Many of Henry’s fellow statesmen were advocating for the preservation of peace between the colonies and Britain. Henry, however, argued that the colonist should prepare for war if the British did not meet the colonists’ demands. Patrick Henrys passionate speech and his final cry of give me liberty or give me deathRead MorePatrick Henrys Speech Rhetorical Analysis952 Words   |  4 Pagesauthors of the important documents, that helped lay a foundation for America, had a ton of courage to speak their mind. The authors: Patrick Henry, Thomas Paine, and Thomas Jefferson, used rhetorical devices not only to prove to Britain that their colony was worth fi ghting for, but also to influence colonists to join the fight. First, Patrick Henry, author of â€Å"Speech in the Virginia Convention†, uses allusions and rhetorical questions to convince his audience to join the movement. Henry uses manyRead MoreRhetorical Analysis Of Patrick Henrys Speech995 Words   |  4 Pagesshaped by people including, Patrick Henry, George Washington, James Madison, Alexander Hamilton and many other key players who fought for our independence and left a legacy behind. Henry for instance, was one of the leading figures of the American Revolution. In his most famous speech, he effectively persuades his opponents and supporters of the revolution to unite and fight for independence by using rhetorical devices and appeals. In the first paragraph of Henrys speech, he does not immediately discreditRead MoreThe Rhetorical Analysis Of Patrick Henrys Speech932 Words   |  4 Pageswhere Patrick Henry would deliver one of the most influential speeches in the history of America. â€Å"Give me Liberty or Give Me Death† (3). He exclaimed to the sound of thunderous applause, he was trying to inspire a nation to rebel against their British oppressors. His speech was given two weeks before the revolution began and is accredited to inspiring the nation to take up arms and rebel. His appeals to emotion and logic make this a powerful and inspiring speech. Henry starts his speech by establishingRead MoreRhetorical Analysis Of Patrick Henrys Speech1086 Words   |  5 Pagesaway from the watchful eyes of Britain, Patrick Henry began to deliver a rousing speech to the Second Convention of Delegates. His passion was tangible to the audience as he called the delegates to action. His speech was memorable to everyone in the room and powerful in convincing the delegates to support the war. Little did he know that this speech would continue to be known for its power and persuasion for generations to come. Throughout Patrick Henrys speech, he emphasized the necessity to act againstRead MoreRhetorical Analysis Of Patrick Henrys Speech At The Virginia Convention807 Words   |  4 Pages Patrick Henry Rhetorical Analysis In 1775, the citizens of colonial America were under distress due to the pressure coming from Great Britain. The citizens wanted liberties, however, the country as a whole was reluctant to push the issue to a point of initiating war. In his speech at the Virginia Convention, Patrick Henry argues how war is crucial for Americans to gain the liberties they pursue by explaining that British invasion is inescapable and illustrating how the citizens are ready and preparedRead More Analysis of Patrick Henrys Speech to the Virginia Convention850 Words   |  4 Pagesâ€Å"Give me liberty or give me death!† This statement from Patrick Henry’s â€Å"Speech to the Virginia Convention,† delivered to the House of Burgesses, has been quoted by many, becoming almost clichà ©. However, the declaration is truly understood by a select few. The unjust Stamp Act passed by the British crown in 1765, brought fame and notoriety to Henry as he spoke out against the unjust taxation w ithout representation. Ten years later on the eve of revolution, Henry calls upon the Colonial governmentRead MoreRhetorical Analysis Of Patrick Henry s Speech1375 Words   |  6 PagesJakob McBrayer Professor Beneteau English 1101 November 11, 2016 Rhetorical Analysis: Give Me Liberty or Give Me Death! Many men were pivotal to the American cause in the War for Independence, and one of the most influential was Patrick Henry. In his famous speech â€Å"Give Me Liberty or Give Me Death† Patrick Henry delivered a powerful speech through the manipulative use of language and word choice. On March 23, 1775, the third Virginia convention was held in St. John s Church in Richmond. The conventionRead MorePatrick Henry s Give Me Liberty1784 Words   |  8 PagesPatrick Henry’s â€Å"Give me Liberty, or Give me Death:† A Rhetorical Analysis On March 23, 1775, in the meeting hall of St. John’s Church in Richmond, Virginia, a group of important statesmen, merchants, plantation owners, military leaders, and various others met to determine the fate of their beloved colony. The colony of Virginia, under the governorship of Lord Dunmore, was tearing at its seams between monarchists, who remained loyal to the British Crown, and patriots in support of independence. Read MoreLiberty or Death1755 Words   |  8 Pagesphrase was used by both Patrick Henry and Malcolm X in their speeches. Even though these men gave their speeches almost two centuries apart their goal was the same. They both wanted to convince their audience to fight for freedom. Through the use of rhetorical strategies, Patrick Henry was successful in convincing the colonies to fight for their freedom from Britain and Malcolm X was successful in convincing African Americans to fight for their rights. To begin with, Patrick Henry was one of the first

Symptoms Of Post Traumatic Stress Disorder - 843 Words

The client is showing symptoms of Post-Traumatic Stress Disorder, PTSD. Under the DSM-V the diagnostic code follows 309.81 (F43.10) and finds the criteria by clinically significant distress or impairment in social and/or occupational dysfunction for a period of at least one month and symptoms are not due to medical condition, medication or drugs and alcohol. PTSD symptoms include nightmares, flashbacks, sleep disturbance, mood disorders, suicidal ideation, avoidance, and hyper-arousal in response to trauma-related stimuli. Common symptoms related to PTSD may include insomnia, attention deficit problems, and anhedonia. Common comorbid disorders are depression, anxiety, and substance addiction. Under the symptoms hyper-arousal individual may†¦show more content†¦Josh has also stopped all his activities he used to enjoy and has detached himself from everything. Josh also shows signs of the diagnostic criteria of PTSD Dissociative Subtype. His inability to continue work because of his unbearable fears of reliving the trauma of his fiancà ©s death demonstrates the characteristics of the subtype. When completing an assessment with the client the three components to consider are biological, cultural and family factors. Understanding Josh’s parents’ concerns of his detachment, it is seen that he has good family support and will have help through his therapeutic treatment. It is important to tread lightly with family consideration due the events in which caused Josh to have the apparent symptoms he does presently with the death of his fiancà © who is a major void in his life. Although this will be a touchy topic for the client, the support from his family will be beneficial to working through his struggles of treatment and moving forward. The consideration of cultural experience will be difficult with working through the client’s fears and unbearable desires of being in the area of his fiancà © death and being a part of life due to his unwillingness desire to be dissociated from everyone and everything. Cultural considerationShow MoreRelatedSymptoms And Tr eatments Of Post Traumatic Stress Disorder2995 Words   |  12 PagesAdam Baggs Mrs. Guzzo ENG3UI Monday, October 20, 2014 CAUSES, SYMPTOMS, AND TREATMENTS OF POST TRAUMATIC STRESS DISORDER IN RELATION TO HOLDEN CAUFIELD INTRODUCTION Post Traumatic Stress Disorder can affect any person who experiences a traumatic event throughout their life. Experiencing death at a young age and lack of parental support through a hard time can lead a young adult to develop Post Traumatic Stress Disorder (P.T.S.D.). In the novel, The Catcher in the Rye, by J.D. Salinger, When Holden’sRead MoreSymptoms of Post Traumatic Stress Disorder Essay821 Words   |  4 Pagesresponse to a harmful event or threat of survival. However, this reaction to danger can be damaged or altered due to Post-traumatic stress disorder (PTSD). PTSD usually occurs after a terrifying event that involves physical harm, or the threat of it. Instead of the body having a natural response to danger, this â€Å"flight-or-fight† reaction could occur at any given, uncontrollable moment. Traumatic events including rape, child abuse, natural disasters, and car accidents are one of the many things that can triggerRead MorePost-Traumatic Stress Disorder: Causes Symptoms and Effects Essay1382 Words   |  6 Pagesor suffered from a Traumatic Brain Injury during Operation Iraqi Freedom or Operation Enduring Freedom. What this number does not include are the 39,365 cases of Post-Traumatic Stress Disorder (more commonly known as PTSD). (Department 2009) Although we usually think of war injuries as being physical, one of the most common war injuries is Post-Traumatic Stress Disorder, and the effects can be devastating to a redeploying soldier who has come in contact with severely traumatic experiences. PTSDRead MoreSymptoms And Symptoms Of Post Traumatic Stress Disorder Essay1450 Words   |  6 Pagesexperiencing symptoms of PTSD usually start experiencing them, within 3 months of the traumatic incident (National Institute of Mental Health, 2016). If an individual is experiencing symptoms, they must last for more than a month and be severe enough to interfere with the individual’s everyday life for a physician to diagnosis the condition as PTSD (National Institute of Mental Health, 2016). There has been success with patients recovering from the condition within 6 months of the traumatic event, whileRead MoreSymptoms Of Post Traumatic Stress Disorder1740 Words   |  7 PagesAcross the nation there are children, both male and female, who suffer from symptoms of Post Traumatic Stress Disorder (PTSD) each day. These children are victims of a variety of trauma, such as â€Å"natural disasters, war, sexual abuse, witnessing violent behavior on another person, serious life-thr eatening illness, and community violence† (Sauter Franklin, 1998). For years, â€Å"studies have been done to understand the relationship [of] the prevalence of PTSD in children who experience trauma† (SauterRead MoreSymptoms And Symptoms Of Post Traumatic Stress Disorder1103 Words   |  5 PagesPOST-TRAUMATIC STRESS DISORDER ADDAE Y. ATTAKORAH PRAIRIE STATE COLLEGE PSYCHOLOGY 101 5/3/16 INTRODUCTION Many of the war veterans who came home from the Vietnam War came home with PTSD or Post-Traumatic Stress Disorder which is a mental health condition that is triggered by a terrifying event- either through experiencing it or witnessing it. Although it happens most to those who serve in the military, it can happen to anyone who goes either goes through or witnesses a traumatic eventRead MoreSymptoms And Symptoms Of Post Traumatic Stress Disorder2753 Words   |  12 Pagesexperience PTSD. Post Traumatic Stress Disorder can last for many years, though some recover after 6-12 months. (Anxiety, n.p.) Like panic disorders, a person with PTSD may look to alcohol to cope with their feelings. Those with PTSD may have another type of anxiety and depression may also accompany the symptoms of the anxiety disorder. Do you ever feel self-conscious in situations with a lot of people? Do you get nervous thinking about standing in front of people and what they will think of youRead MorePost-traumatic Stress Disorder: Symptoms and Treatment1612 Words   |  7 Pagesï » ¿Post-Traumatic Stress Disorder Statement of Thesis Post-traumatic stress disorder is a serious condition and one that is challenging in terms of identifying the disorder and effectively coping with this disorder. Introduction Post-traumatic stress disorder (PTSD) is a disorder that the individual develops following a terrifying ordeal that involved physical harm or the threat of physical harm. The person who develops PTSD may have been the one who was harmed, the harm may have happened toRead MoreSymptoms And Treatment Of Post Traumatic Stress Disorder1033 Words   |  5 Pagesdepressive disorder that I chose for my final paper is Post-Traumatic Stress Disorder, or more commonly known as PSTD. This is a very complex disorder and effects men, women, and children alike. Most people associate PSTD with servicemen or women returning from defending our country. However, statistics show these people do experience PTSD, they are not the only people this disorder effects. Post-Traumatic Stress Disorder is a reaction a person has after experiencing or witnessing a traumatic, lifeRead MoreSymptoms And Treatment Of Post Traumatic Stress Disorder1189 Words   |  5 Pagesbattle fatigue, Post Traumatic Stress Diso rder has been around since the history of stressful events themselves. First discovered in the 1600’s as nostalgia, it was usually left untreated as it was seen as a sign of weakness in men. In the early years of diagnosis’s, PTSD was most commonly present in soldiers due to their always present high stress situations. PTSD is a mental illness caused by traumatizing events or series of events. As defined by healthline.com, a traumatic event is â€Å"an incident

What I hope to expect out of life in 10 years Free Essays

I the blink of an eye times passes so quickly and we are left wondering what happened where has the time gone, it fears us knowing how easily it is for life to change in the blink of an eye . I have reached the stage in my life that I just want happiness and good health for myself and my family†¦ Sometimes we don’t know what’s round the corner and life can so cruel. Thinking of life in ten years time can be scary I can think of two different paths; my dream path and my probably the path that will happen in the real world. We will write a custom essay sample on What I hope to expect out of life in 10 years or any similar topic only for you Order Now In 10 year time I will be a few months of 50 and that’s an achievement in itself. Hopefully in 10 years my diabetic health has stayed stable and my non cancerous tumour has remained non cancerous†¦.. Hopefully that time bomb within me hasn’t went off. Firstly my dream path for 10 years time would be that to have fast tracked education, college and uni and perhaps be doing my dream job in life and that would be working as a baby nurse, helping little sick babies, whilst also raring my 4 beautiful children, the two eldest ones imagine will have flown the nest, maybe I will be a grandmother, and that will be the most beautiful gift of all. Whilst my 2 younger boys I imagine and hope that they will be 2 handsome teenagers and I am sure bringing plenty of teenage worrie to my door. How to cite What I hope to expect out of life in 10 years, Essays

Principles of Auditing and Assurance

Question: Explain why an understanding of the governance of an audit client is important in assessing the clients business risk.Explain why the auditors understanding of business risk is relevant to public expectations of the audit process.Identify the three potential audit risk areas and evaluate the implications of your analysis on the year-end audit testing. Identify the accounts likely to be affected, the impact of the affect and the assertion that is at risk.Give examples of at least 3 types of transactions that would occur at Fitness for Life.Explain what could go wrong with these transactions if the system of internal controls could not meet any of the seven generally accepted objectives of internal controls.Generate a list of possible audit procedures that could be used by the audit team to test the controls in the clients sales software application. Answer: Principles and recommendations Corporate governance has set some principles. These principles are made after making recommendations. Companies that were listed on the Australian stock exchange and which were on the way to get listed on the stock exchange gave their view, feedback and recommendations. After considering the views of al such companies the Board made certain rules and regulations which were to be compulsorily followed by all the companies that want to be listed on the Australian Stock Exchange. These recommendations were made after considering the recommendations of the investors also. The company has to compulsorily disclose the following The members present in the Board Duties, responsibilities and authority of each member The powers, functions and other matters that delegated to other managers Principles and Recommendations the if not, why not approach It is the overall responsibility of the Board that to select the principles from the list of corporate governances framed by the Board. The directors are free to select any of them and implement the same. But this is the most relevant and significant concern for the members of the Board. The Board holds a fiduciary position. They are the trustees of the assets of the company so they should use the resources and their powers are diligent manner as it is in overall benefit of the company. It us the duty of the Board to conduct the business of the company in a fair manner by utilizing the resources of the company in optimum manner As per the Principles and Recommendations, when the board of directors came to know that the company and its council recommendation is not proper for the above circumstances which are shown in the company and they recommend that not to adopt such policy. If the company is adopting that than it has to give the reason that why it has not accepted the recommendation which was provided to them by using the approach of if not, why not. All the stakeholders like creditors, shareholders, debenture holders, government, etc. must communicate with the management of the company over the matters of governance. Based on the above principles the investor can decide their vote regarding in the favor or against of a particular resolution The basic decision can be taken by the investor of future investors regarding whether to invest in the company or not Hence the if not, why not method is vital to the operation of the Principles and Recommendations. There are certain rules to be followed for getting the company to be listed over the Australian Stock Exchange. The company has to include the corporate governance principles that it follows in its annual reports and the same should be verified by the auditor. In many cases the Board of corporate governance made some recommendations to the company regarding following certain principles and not certain others, the company should state in the annual report the extent to which it agrees and implement not only the recommendations but also other principles. The company further has to show in the annual report the reasons that it feel for not accepting the recommendations of the Board ASA 260 Communication with those charged with Governance This auditing standard is made and issued by ASA. This imposes certain mandatory duties over the auditor by assigning him or her responsibility to compulsorily communicate with Those Charged With Governance which conducting an audit of financial statements of such company. This auditing standard focuses mainly on the communication between two persons. One is the auditor and the other is Those Charged With Governance (TCWG). Certain recommendations are as follows Both the parties should be involved in conducting the audit of financial statement for a particular year. This requires an auditor to be independent while conducting the audit and he should follow integrity principles while conducting the audit It is the duty of Those Charged With Governance (TCWG) to provide required information to the auditor that will helps him to conduct the audit in a timely manner Provide the auditor with a platform where he can identify the errors or fraud conducted by the management of a company and can report to Those Charged With Governance (TCWG). It is left at the discretion of the auditor to select the person with whom he will communicate while conducting the audit. The auditor will communicate the findings to such person. He will also communicate the weaknesses in the internal control system with the auditor. The person may be head of the audit committee or any independent director. They both will determine what aspects to be communicated with the other members and what not. In some cases where the business is small and the owner is himself involved in all the activities then the standard requires communication with such person Such matter is been noted in paragraph 16(c) of this Standard of auditing. ASA 315 Identifying and Assessing the Risk of Material Misstatement through understanding the entity and its environment. This standard compulsorily requires the auditor to conduct a risk assessment in order to satisfy himself that the financial statements of the company are free from frauds or any other material misstatements and such should be conducted at all levels of audit. These procedures are as follows Analysis to satisfy the auditor that the financial statements are free from material misstatements Analytical procedures. (Para. A14-A17) Observation and inspection. (Para. A18) In large businesses the company has a separate audit department which regularly performs audit functions and does the risk analysis. This department is in direct touch with the Board of Directors. This department ensures that the reporting is transparent, the internal controls are effective and the committee is independent. Audit Risk The auditor faces certain limitations while conducting an audit of an organization. These are Lack of time to conduct 100% audit He has to depend on sample which may be such that does not represent total population Crucially made frauds and misstatements cannot be discovered by the auditor There is a huge time gap between the recording of a transaction and auditing the same Auditor is not a blood hound. He is just a watch dog All these limitations posses risk of giving incorrect opinion on the financial statements based on which the shareholders take decision to invest or not. This is called audit risk. There are certain tools which will help the auditor to reduce the risk up to an acceptable level. The level after which the risk cannot be reduced is called residual risk. The audit risk ha two parts Incorrect evaluation of financial statements. Placing over reliance on some aspects and under reliance on other aspects Risk of affirmations which was created due to evaluation of financial documents. The very basic purpose of the audit is to check out any material inconsistency termed as misstatement and to communicate the same to the stakeholders in the form of audit report. Audit report is the tool through which the auditor communicates with the stakeholders. There are various types of audit risk. The major ones are as follows Inherent Risk: It assumes that there are no internal controls in the entitys environment. This will help the auditor to know those material areas which are prone to misstatements Control Risk: This assumes that in spite of having strong control the misstatement would be such that it will not be controlled by the entitys internal controls. It may be detected but will not be controlled Detection risk: This means the misstatement may not be detected by the internal controls of the company After conducting an analysis of the ratios provided in the question, the potential risk that prevails in the current structure of the company is as follows: Net Profit Ratio: it is a ratio of net profit to sales. We can see that in the year 2013, the company earned profit. Profit was less i.e. 3% of sales but in the current year we see that the company has incurred loss. This is 1% of sales. Normally we see a positive relationship between the advertising expenditure and the turnover of a company. As the advertising expenditure increases the turnover also increases as the product becomes more popular. But in the case of this company we see that the ratio has fallen down in spite of a rise in the expenditure on advertising. Each product has its life cycle. The product of the company may at declining stage because only at this stage we notice that even though after incurring huge expenditure on advertising the company is still incurring losses. Or it might be so that a new competitor has entered the market. Whatsoever may be the reason, it is posing a big risk to the company. D/E ratio (Debt Equity Ratio) Having leverage in the capital structure is advantageous to the company. The interest that it pays to the lenders provides benefit in the form of tax savings. So a levered firm is better than an unlevered firm. But the company should ensure that it has a liquidity ratio of more than 2 because payment of interest is revenue expenditure so the company has to regularly pay interest on monies borrowed. In our case the current ratio is more than 2 so it is good for the company. But what we have noticed is that the D/E ratio has increased from 3.25 times to 5 times. The company has to pay huge interest to the money lenders. Though there is a tax saving but there wont be anything left for the shareholders or for transferring into reserves. So there is a risk that as the company will pay less dividends the market price of shares may fall. The company is incurring loss so it may happen that in the coming years it wont be able to pay interest or any principal installment. This may reduce the c redit worthiness of the company Return on Assets This has fallen down from 0.04% to -0.10%. The resources of the company like fixed assets, etc. are over utilized or underutilized. This represent opportunity loss to the company Findings and recommendations The management in order to comply with corporate governance requirements must establish procedures for year-end and the ensure controls over the commitments, payables and the financial reporting. The identification and the accuracy of the PAYEs and the internal communication of the new spending would also further strengthen the practices of financial management. Audit Area Audit Assessment Payables at the Year-End (PAYEs) Criteria Mostly Met Commitments and Year-End Budget Management Criteria Mostly Met Financial Information Reporting Criteria Met Internal controls help the entity in laying down the procedure of preventing and detecting any fraud or error. The very purpose of internal control is segregation of duty. It ensures that the work done by one person is checked by other. The following are some transactions that would occur at the Fitness for Life Company Payment and receipt of cash: This area is the most critical area. Cash is the area which more prone to fraud. Especially the payment part is prone to fraud. In big companies the petty expenses are overlooked by the managers which are loopholes for conducting fraud. The cashier can embezzle cash unless and until proper internal controls are not there for authorizing the payment of cash Since, the entire responsibility of recruiting the staff for the company and allocating the salary to them is delegated by the top management to the branch manager, it may be possible that the claims may be wrongly made for the salary not to be payable to the particular staff on occasion of certain leave taken by him during the month. The manager can use his position in an unfair manner. For example in many cases the relative of a manager is provided more privileges than the normal customers. Especially in cases of gyms, the manager may allow his relatives to use the facilities of gym free of cost The question deals with testing the internal controls at the clients sales software application. Let us first understand where it is compulsory on the part of the auditor to perform tests After knowing the business and the industry in which it operates the auditor has included in the audit plan to conduct the test of controls as it will be necessary to know the effectiveness of the same Analytical procedures and test of Balance Sheet items are themselves not well enough to make an opinion regarding the assessment of financial statements Tests are conducted for two main reasons Whether the internal controls present in the entitys organization are effective i.e. they are doing what they are required to do and they are not doing what they should not. This shall mean that investigation shall be conducted on the entities operations and design. Obtain the direct evidence, additional about the amounts that are disclosed in the Financial Statements. This evidence can be obtained by utilizing the substantive testing procedures. Consider the amount of receivables in the SOFP. There are many ways in which the same can be manipulated. There are certain customers who are very irregular in paying the debts owed to the company. Such can be easily manipulated by the companys employees like cashier, etc The controls that can be used to prevent such fraud Segregation of duties and ensuring that work done by one person is checked by the other Not to allow any one single person to complete the full transaction Rotate the job position of employees, this will not give time to the employees to make a group and then commit fraud Take up the references of credit on the new customers. Establish a limit of credit. Developing the analyses for aged receivables. The follow up of the amounts which are not paid timely. References Accounting Web, ND Test of Controls Open tuition, 2015 Test of Controls Western Economic Diversification Canada, 2011, Year End Audit Procedures . Enel, ND, Principles of Corporate Governance University of Tasmania, 2014, Audit and Risk Committee HM Revenue and Customs, ND, Audit and Risk Committee Thrivent Financial, 2014, Year End Audit ProceduresMonica Zorn, 2014, Year End Audit Procedures Proformative, 2014, Year End Audit Procedures Accounting Tools, 2015, Test of Controls Cram.com, 2015, Test of Controls Accounting Concern, ND, Test of Controls PCAOB, 2015, Identifying and Assessing risk of material misstatement"