Risk Of Harm And Abuse - 1525 Words

LEARNING OUTCOME 3 3.1 EXTENT TO WHICH INDIVIDUALS ARE AT RISK OF HARM It would be untrue to claim that the care provided to service users protects them from risk. In fact, the care that service users receive could put them at risk of harm and abuse. Service users are exposed to risks like everybody else, except they might experience it to a different extent. These risks include but are not limited to the below; A. Physical: Because vulnerable people in most cases cannot express or defend themselves effectively, they are liable to physical abuse. For example, an individual with severe mental disabilities physically abuse by a rouge care worker. B. Psychological/ Mental: When a person with a disability is constantly shammed by people around them, it can contribute to their disability, sending them into depression or worse. Physical or mental abuse could be verbal and non-verbal. Unkind things said, unkind and discriminatory manners in which service users could be treated is a major risk to their safety. C. Financial: A vulnerable person who cannot handle their finances on his/her own and requires another person to do so for him/her; family member, friend, or professional; is at major risk of fraud. Multiple times, vulnerable individuals have been defrauded and even harmed physically all killed by the people they entrusted their safety to. D. Self inflicted harm: Also referred to as self injurious behavior, a large percentage of individuals with disabilities engage in selfShow MoreRelatedactions to take in response to evidence or concerns that a child or young person has been abused, harmed (including self-harm) or bullied, or may be at risk of harm, abuse or bullying.1852 Words   |  8 Pagesby Veronica Cozens, class tutor. The report asks to: 3.1 Define the term ‘safeguarding’ children and identify the characteristics of different types of abuse. 3.3 Describe the actions to take in response to evidence or concerns that a child or young person has been abused, harmed (including self-harm) or bullied, or may be at risk of harm, abuse or bullying. Procedure I have obtained the information from the following sources: Child Protection and Safeguarding Awareness Training For Governors.Read Morepriciple of support Essay964 Words   |  4 PagesAdvise individuals how to access support networks and participate in the planning, development and evaluation of services Principle 7 Support and enable risk management and risk taking to maximise independence and choice. Expound these 7 principles for discussion. Outline the procedure for protecting clients, patients, and colleagues from harm Stepped approach to safeguarding by the BMA: Step 1: Prevention – identifying adults who may be vulnerable . Identifying and recording factors thatRead MoreThe Dangers Of Child Abuse1340 Words   |  6 PagesChild Abuse Child abuse is a widespread epidemic that affects many children’s lives daily. Child abuse is considered a serious offense in the eyes of the law. Most people associate the abuse of a child as physical harm, which is true but, there are many types of abuse which include: physical, sexual, emotional, and neglect. Every type of abuse will most likely have long-term effects on a child’s life. Not only does it affect the child being abused, but also the people around them. Abuse negativelyRead MoreD4 Protecting your patients from harm a679 Words   |  3 PagesPublic-protection standard statement 1: Protecting your patients from harm and abuse Knowledge and Skills Framework core dimension Performance criteria (adapted from the Skills for Health database1) Recognising signs of risk 1. Look for factors that may lead to patients, staff and others, including yourself, being in danger of harm and abuse. 2. Look for signs that patients, staff and others, including yourself, may be in danger of harm or abuse or have been harmed or abused. This would include recognisingRead MoreUnited States Legal Analysis Of The Hague Convention1411 Words   |  6 Pagesabused and flees with a child that child should not be returned to the abusive parent. Over the years the U.S. has changed it procedure concerning grave risk of harm regarding Hague cases and found it not in the child’s best interest to be ordered to return to a domestic violence situation without a full investigation of the nature of the abuse and â€Å"of the likelihood that the authorities in the country to which the children are being returned will indeed fully protect them and their abused mother†Read MoreHealth And Social Care Case Study1101 Words   |  5 Pagesnoticed. I will also get a photo taken of the injury to have photographic proof. Make Lucy comfortable as she is clearly in pain Identify the risk of further harm ( the probability that the harm would occur if care is not taken ) Analyse the likely seriousness of the harm Taking precautions to stop the harm from reoccurring b) List the indicators of harm. Neglect - Lucy has a soiled nappy which soaked through in which resulted in a severe nappy rash which proceeded in her bottom bleeding. ThisRead MoreLegal and Ethical Issues in Childcare1392 Words   |  6 PagesSouth Australia Department for Families and Communities (DFC) is responsible for child protection among other things. (COAG) Families SA runs the Child Abuse Report Line on 131 478. The Report Line is the focal point where all child protection concerns are to be reported. There are three teams in operation during these times. 1) The standard Child Abuse Report Line team is made up of social workers. For the sake of integrity all mandatory notifications are reviewed on the day by senior social workersRead MoreD2 – Evaluate the Role of Multi-Agency Working to Reduce the Risk of Abuse of Adults, with Reference to Legal Frameworks, Regulations, Working Strategies and Procedures.815 Words   |  4 PagesD2 – evaluate the role of multi-agency working to reduce the risk of abuse of adults, with reference to legal frameworks, regulations, working strategies and procedures. I will be evaluating the role of multi-agency working, its strengths and weaknesses and how it is used to reduce the risk of abuse imposed on adults; I will also be referring to legal frameworks, regulations, working strategies and procedures. Multi-Agency working is carried out by health professionals from different sectorsRead MoreChild Abuse Prevention And Treatment Act1159 Words   |  5 PagesChild Abuse Crisis in America What is the difference between discipline and abuse? The Federal Child Abuse Prevention and Treatment Act (CAPTA), (42 U.S.C.A.  §5106g), as amended and reauthorized by the CAPTA Reauthorization Act of 2010, defines child abuse and neglect as, at minimum: â€Å"Any recent act or failure to act on the part of a parent or caretaker which results in death, serious physical or emotional harm, sexual abuse or exploitation; or an act or failure to act which presents an imminentRead MoreChild Abuse And Its Effects On Children1160 Words   |  5 PagesMost parents and other caregivers do not intend to hurt their children, but abuse is defined by the effect on the child, not the motivation of the parents or caregiver. Tens of thousands of children each year are traumatized by physical, sexual, and emotional abusers or by caregivers who neglect them, making child abuse as common as it is shocking. Most of us can’t imagine what would make an adult use violence against a child, and the worse the behavior is, the more unimaginable it seems. But

The Revolution Of The Cotton Gin - 2642 Words

Florida Southwestern State College Research Paper The Revolution of the Cotton Gin Kaizha D. McRae History of World Civilization 1815 to Present: WOH1030 James Richardson July 16, 2015 Every day millions of people wake up, get dressed and head out for a long day of work. Many of these people may work at a local McDonald’s, Wal-Mart, Dillard’s, or gas station. Some people choose to work at home on a computer blogging, selling items on the internet and even making entertaining videos. Present day society is quite different than society years ago, before and during the Industrial Revolution. Today the people of the world have more opportunities for advancements than before. The world has evolved significantly over time, and†¦show more content†¦In addition, social life was more complex due to the lack of telecommunication. If one wanted to talk to a family member in another state, or even a friend a few cities away, snail mail was available which could take days to weeks for the recipient to receive. Also, commuting from one place to another was done by horse and carriage, or on foot. There were no motor vehicles, trains or a irplanes available for short or long distance commuting. It was not until the late 1700s when industrialization was introduced and welcomed to the world. One could assume why the rise of industrialization began. With sometimes unreliable forms of communication, inefficient transportation, and slow manufacturing of goods and products, the world was past due for a change. Well, the beginning of industrialization, or what some may also refer to as urbanization, began in Great Britain and eventually spread to the United States and all around the world. Historians believe that industrialization began in Great Britain for various reasons. One reason why historians believe Great Britain was the home of industrialization was because they were more technologically advanced than other countries and had a head-start from around the world during this time (The Industrial Revolution begins in England (1760-1850)† par. 1). Once industrialization spread around the world, lives began

Bring your own device (BYOD) Free Essays

string(108) " situation of the firm in question increases or decreases the security level and the associated difficulty\." Abstract The Bring Your Own Device or BYOD policy has become a matter of debate as more international companies recognize the potential. This study analyzes the strengths and risks associated with the developing policy, with a focus on productivity, compatibility and security. Utilizing secondary resources, the examination provided many strengths including employee satisfaction, increased productivity and advanced recruiting incentives. We will write a custom essay sample on Bring your own device (BYOD) or any similar topic only for you Order Now Negative elements included growing security concerns and integration issues. This analysis will be useful to any study assessing the role of technology in business. 1. Introduction Businesses providing devices to employees to assist in their jobs has become a topic of increasing debate as an increasing number of personnel often already have their own components. With many companies seeking to reduce cost through stream lining, the discussion regarding the safety and effectiveness of the bring your own devices, or BYOD standard has the potential to significantly impact personnel across a wide variety of professions. This study will begin with an overview of past policy with a focus on productivity, compatibility and security.Expanding on this premise, the next section will turn to modern policy efforts that undertake the effort to increase efficiency while maintaining safety and ethical standards. With a variety of issues plaguing the full scale acceptance of the ‘bring your own device’, or BYOD policy the current environment demonstrates the developing needs of the industry. A combination of the first segments will create an illustration of future potential for both success and failure. An examination of past practice, modern policy and future potential will combine to produce a relevant analysis of the productivity, compatibility and security potential of the BYOD policy. 2. Findings and Analysis This section will encompass policy and practice that has led to the foundation for the current system. 2.1 Past policy Bring Your Own Device, or BYOD, is a description of the practice of allowing employees to bring personally owned mobile electronics into their work place (Gilbert and Gilbert, 2012). As the number and versatility of the mobile commuting world grows, employees were found to be bringing in often superior pieces of equipment than what was supplied by the company. The chief appeal of the BYOD is the capacity to increase and improve collaboration, attract employees, reduce help desk and IT cost and improve the rate of employee satisfaction in the work place (Ibid). This is offset by the opportunity for weakness as each unique device has to find a method to be compatible with the group (Oliver, 2012). The potential for significant data and asset loss to the business is present. In every case there is potential for gain offset by possible risk to the integrity of the existing infrastructures productivity and security. The mobile device expansion has served to provide a personal element to each profession as technology has advanced, further increasing integration concerns (Shim, Mittleman, Weike, French and Guo, 2013). This critical component has begun to be recognized as pivotal in the effort to recruit the most advanced or qualified technology professional. Catering to any one person’s individual preferences over what may be best for the company only creates the opportunity for conflict (Oliver, 2012). This adherence to preference opens up a new line of questioning as to the effectiveness of the approach. A true advantage of allowing the BYOD provides a well-known tool to the employee, thereby increasing productivity and satisfaction. With the positive impact felt in both equipment and training fees, many companies are trending towards acceptance of the individual standard over the group mentality (Shim et al, 2013). Other firms have chosen the value of security over that of the BYOD pr ogram (Oliver, 2012). This is a classic illustration of the division of approach that is the hallmark of modern business. 2.2 Modern practice Modern business practice has trended in the direction of allowing employees to bring their own devices into the workplace (Hayes, and Kotwica, 2013). The reflection of lower cost has so far, overridden the concerns for security and integration difficulty. However, the on-going ownership of the data that is held on each of the devices is the subject of intense debate (Ibid).With a high presence of ‘perceived threat’ in the technological world, the capacity to ensure data and associated components is a vital concern (Thomson, 2012). The BYOD trend is also diluted by the increased cost of ensuring that the technological core of the business is flexible to adapt to each new addition (Oliver, 2012). Cost benefit is seen on the production and development level as increased satisfaction and training further increases device usability. The IT staffs for incorporating these fixes are an element that will continue to provide a source of revenue drain (Thomson, 2012). Further, th e area of security and data base integrity becomes increasingly weakened as new and untried technology is added to the existing system (Hayes et al, 2013). Security measures have begun to be incorporated in the BYOD policy that allow for a more secure platform. Many top modern professionals will refuse to work with anything that is deemed substandard, which in turn harms the company’s capacity to recruit and expand (Thomson, 2012). The consideration of the BYOD policy adds incentive for recruitment potential, which in turn allows for a wider range of additional opportunity. Emerging low cost implementation plans of the BYOD system include a segmented network (Ullman, 2011). An open network, even on a small scale, or segmented is a continual security threat no matter the precautions taken (Thomson, 2012). In contrast, the capacity to restrict outside access adds to the possibility of easing the current security concerns that swirl around the BYOD practice (Ullman, 2011).This concept has been advanced by the model of two separate networks with specific areas of connection, mirroring the nature of the data contained, which in turn promotes the BYOD trend (Ibid). The presence of a complete network outside of the primary mobile network adds to the ability to ensure security, further enhancing the policy attractiveness (Hayes et al, 2013). In each case the unique situation of the firm in question increases or decreases the security level and the associated difficulty. You read "Bring your own device (BYOD)" in category "Essay examples" Miller (2012) argues that the emerging BYOD policy has the potential to impinge on an employee’s personal privacy. This area of data access and ownership debate is being found more often as the presence of the BYOD preference continues to expand in the modern work place (Miller, 2012). The lack of an inclusive policy holds the risk of alienating an employee and holds the potential to hurt a business on many levels. The modern business must find a means to balance opportunity for cost reduction and employment satisfaction with security and ownership concerns (Harris, Patten and Regan, 2013). Lacking an inclusive and innovative plan in the modern era will be detrimental to the overall revenue production of the company. 2.3 Future Strengths and Weaknesses An estimated 1.2 billion mobile devices will be purchased by private individuals during the year 2013 (Harris et al, 2013). With each device complete with debateable elements, the increase in use only increases the associated risk. Chief among the new devices is the operating systems such as Android and IOS which present very significant challenges in the quest to maintain data security (Ibid). Emerging devices have begun to utilize a better-rounded platform, installing Windows 7 as well as improving basic security (Miller, 2012). With every new operating system there must be a corresponding addition of security in order to maintain and build on the integrity of professional data (Thomson, 2012). Lacking the additions in order to maintain balance, there is the real threat of weakening the integrity of the business employing a lax BYOD policy. Studies estimate that the BYOD does aid in the reduction of bottom line technology expenses (Keyes, 2013). There was a corresponding rise in the total of labour involved in the effort to maintain the basic network infrastructure (Thomson, 2012). The rate of service calls needed to rectify any integration issues was found to be reduced by seventy five per cent after three months of operation (Keyes, 2013). The addition of new components requires a consistent review in order to maintain overall network security (Ullman, 2011). Accompanying this continuous review factor must the effort to correctly integrate the new technology into the existing network, which in itself raises additional revenue concerns (Thomson, 2012). Associated with the increase in employee satisfaction, is the continued reduction in the rate of device centred issues as time passes (Keyes, 2013). The presence of the BYOD policy enables management to cater to the individual during the recruitment process, thereby increasing the tools available to provide incentive to prospects. However, the penchant to tailor any program too greatly in order to attract any certain person is a continuous aspect that has the potential to offset the projected revenue gains (Oliver, 2012). The area of risk management plays a crucial role in determining the overall acceptance and implementation of the BYOD policy (Yang and Yang, 2013). Assessing the legal and liability issues that surround the data, user and business have become a vital component of a company review. Available technology policy must be suited the activity, profession and temperament of the employee in order to experience full production potential (Oliver, 2012).With each introduction of new devices must be an accompanying we considered integration strategy in order to maintain and increase security and production. Any adoption of new technology has the potential impose liabilities on both the owners and the business (Yang et al, 2013). The question that is debated is the limit of responsibility in the event of a loss or accident while implementing the BYOD system. Evolving policy must consider the full range of potential associated with the device policy beforehand in order to alleviate any issues (Thomson, 2012). Further areas of consideration rests in the application of Controls utilized to limit liabilities associated with the inclusion of new technology (Yang et al, 2013). The balance that must be created lies in the capacity to recognize the user, business and manufacturer responsibilities in such a manner that allows for a full use of the device. Inclusion and integration issues have the potential to derail and create a wide range of issues that the network must deal with in a direct manner (Oliver, 2012). Security issues including data loss can occur in ways that have not been considered before the evolution of the BYOD trend (Thomson, 2012). Day to day practices including smart phone use and mobile computing offer a continuous source of inroads to the security issues revolving around the policy. Regulators and lawmakers have begun to address the issue as the trend towards accepting the BYOD continues to accelerate (Yang et al, 2013). The creation of new laws and regulations has the potential to shift the cost and integration factors in a manner that may cause an increase in the level of difficulty of implementation (Oliver, 2102). This will be an area of both strength and weakness as each application must consider unique conditions prior to the adoption of any long term policy. The area of employee perception is a considerable area of potential weakness (Yang et al, 2013). With the BYOD policy, employees commonly associate the data on the device as their personal property, which in times of stress can lead to a considerable block to production. Employers in some cases have over compensated in the area of technology in order to maintain the illusion of attractiveness in the employment arena (Bennett and Tucker, 2012). This effort to include the best working environment can lead to complex office that is not as efficient as the associated potential allows. 3. Conclusion The practice of businesses allowing employees to bring their own mobile devices to work, or BYOD is only continuing to build in strength as more companies around the globe begin to adopt the practice. Beginning with a modest influx of devices, the continuous capacity for technology to improve has given companies a new recruiting tool as well as a means to reduce cost. The positive aspects are offset by security, ownership and developing policy issues. Security has a leading position in the detriments to the BYOD policy. Each addition of outside mobile devices only increases the likelihood of data loss, or breach of the network. Critical information that is stored on a private device also faces questions of ownership, which have the potential to slow any project in development. Contributing to each of the conditions is the still unknown actions of international legislatures in their quest to imprint the system with their own nation’s needs. The continuing trend of BYOD acceptance has made the security, ownership and future potential critical areas of consideration for a wide range of companies across the globe. With the positive elements resting in the area of employee satisfaction and cost reduction, the negative areas of security, ownership and integration have continued to provide a foundation for continued debate. In the end, it will be the combination of employee potential and business concerns that come together to provide a workable infrastructure for the unrelenting march of technological progress. 4. References Bennett, L. and Tucker, H. 2012. Bring your own device. ITNOW, 54 (1), pp. 24–25. Gilbert, J. and Gilbert, J. 2012. Bring Your Own Device to Work. Harris, M., Patten, K. and Regan, E. 2013. The Need for BYOD Mobile Device Security Awareness and Training. Hayes, B. and Kotwica, K. 2013. Bring your own device (BYOD) to work. Oxford: Elsevier. Keyes, J. 2013. Bring your own devices (BYOD) survival guide. Boca Raton, FL: Taylor Francis. Loose, M., Weeger, A. and Gewald, H. 2013. BYOD–The Next Big Thing in RecruitingExamining the Determinants of BYOD Service Adoption Behaviour from the Perspective of Future Employees. Miller, K., Voas, J. and Hurlburt, G. 2012. BYOD: Security and privacy considerations. IT Professional, 14 (5), pp. 53–55. Oliver, R. 2012. Why the BYOD boom is changing how we think about business it. Engineering Technology, 7 (10), pp. 28–28. Shim, J., Mittleman, D., Welke, R., French, A. and Guo, J. 2013. Bring Your Own Device (BYOD): Current Status, Issues, and Future Directions. Thomson, G. 2012. BYOD: enabling the chaos. Network Security, 2012 (2), pp. 5–8. Ullman, E. 2011. BYOD and security. Technology Learning, 31 (8), pp. 32–36. Yang, T. and Yang, A. 2013. Risk Management in the Era of BYOD. How to cite Bring your own device (BYOD), Essay examples

Auditing Business Enterprise for Concern

Question: Describe about the Auditing of Business Enterprise for Concern. Answer: Assessment of Business Risk and Inherent Risk 1 (a) Business Risk of HIH Insurance Limited As rightly put forward by Leung et al. (2015), it is imperative to assess the business risk related to the operations of HIH Insurance Limited. Business risk refers to different factors that can act as a hindrance in the process of achievement of the organizational goals as well as objectives. Again, the business organizations face the risks owing to different reasons. The present study primarily concentrates on the different risks that can affect the operations of the business enterprise for going concern issues. However, there are certain contributing factors that increase the risk proposition of the business for the subsequent financial year. Again, the loss of the consumers, huge financial risk, decline in the profitability and excessive trading of different business activities and less number of products are the important business risks that the management of a corporation faces Arens et al. (2009). The primary reason behind the business risks are high level of competition and d ifferent lawsuit among many others. The present study primarily concentrates on the case study based on the operations of HIH Insurance Limited. Furthermore, the current study also refers to the evaluation of the business risk that in turn can facilitate the process of proper analysis required for conducting the business for future analysis (Gay and Simnett 2009). Based on the evaluation of the business risk, the management can identify the challenges that an organization face and usage of expensive stratagem in the upcoming financial year. The primary objective of the present study is to analyse different state of affairs of the corporate governance of the company HIH prior to the period of the collapse. The analysis of the corporate governance reflects different warning signs indicated by the supervisory authority in the process of determination of different actions that are facing different challenges. The primary concentration remains on the amount of investments provided by the shareholders of the organization, finances of the policyholders for the process of detection and supervision of different asset risks concerns (Messier Jr 2016). The investment stratagem of HIH Insurance Limited takes into consideration the assessed risk ensuing from underwriting performance. The risk mainly occurs from different reinsurance strategies that occur due to the asset risk (Messier Jr 2016). This also helps in ensuring that there remains a neutral influence of different outcomes of investment acquired from the entire risk profile known as HIH Board. The characteristics and nature of the risk are appropriately indicated in different investment guidelines declared by the company HIH Insurance Limited. The company also has an investment committee that intends to formulate different suggestions for asset allocation. However, the present rules and regulations comprises of different boundaries as well as exclusions on identified asset categories (Arens et al. 2011). Furthermore, the investment committee also attends meetings in each quarter for examining different process of allocation of asset. Therefore, the primary intention of the study is to highlight the level of risk tolerance of board as indicated in the invested portfolio. A thorough assessment of the operations of the organization reveals the fact that the company faces the risk of compliance (Elder et al. 2011). As indicated in the current case study on HIH Insurance Limited, the company faced different types of challenges as regards the pricing strate gies and at the same time inadequate reserve. The management of the company decided to offer insurance at a lower rate at a very low rate of premium. The strategy of diminishing the premium for the insurances decreased the stream of revenue of the corporation leading to the failure of the corporation in maintaining the required fixed assets for providing coverage against the liabilities of the corporation (Arens et al. 2012). Moreover, the policy of decreasing the overall rate of premiums for the insurances also affected the process of capital formation of the company (Eilifsen et al. 2013). Again, the administration of HIH has committed material misstatements in the financial announcements that refer to the inadequacy of reliability, clearness and ethical conduct of the corporation (William et al. 2016). This again leads to the loss of reputation and reflects the reputation risk. The study also indicates different risks that the corporation might face because of the intimidating ex pansive strategies of the company. The policy of entering into a new market increased the business risk as the company has inadequate knowledge regarding the business environment the new emerging market. 1(b) Inherent risk factors that can affect the financial reporting of HIH Insurance Limited As rightly indicated by Arens (2016), the inherent risk indicates to different risks faced by a business entity that occurs in absence of any kind of actions that might take into account the likelihood as well as influence of the risk. The management of the business can analyse as well as interpret the overall process of assessment of risk. A detailed evaluation of the current case study on HIH Insurance Limited can assist in comprehending different inherent risks that in turn can be associated to the business operations of the corporation HIH Insurance Limited. The detected inherent components of the risk for the company HIH Insurance comprises of the exaggeration of the cash balance that subsequently can replicate augmented working capital (Arenns 2016). Furthermore, the inherent risk factors also comprises of underestimation and at the same time understatement of creditors that lead to inappropriate representation of the total working capital of the corporation. Again, the inheren t risk can also generate out of the exaggerated representation of the debtors of the corporation that again can lead to the augmentation of the working capital of the corporation HIH Insurance Limited. Therefore, it can be hereby ascertained that the material misstatement can also lead to different types of inherent risks. Moreover, as per the case study, it can be hereby established that evaluation of the risk of the corporation HIH Insurance has helped in the process of replication of the poor condition of the financial health of the corporation. This in turn has forced the administration of the corporation to blow up the data on the sales revenue (William et al. 2016). Again, as per the case study, it can be hereby ascertained that HIH presented concocted report and made false declaration regarding the achievement of the revenue targets and at the same time profitability, solvency and operational efficiency. 2(a) Facts and Results Regarding the Case of Andersen Clients: The particular company HIH Insurance limited mainly focuses on the operational activities of the Royal Commission regarding the finding out of the accounting factors (Comino 2015). It has been found that in the year 1971, the audit firm Arthur Anderson had completed its external auditing that began from the year of collapse that is 2001. Therefore, the clients mainly prefer to take assistance about the many audit risks that might occur regarding the subject with the common laws and cases. Creditors: The auditors mainly play a vital role regarding involvement of the effective control over the avoidance of the associated errors and the mistakes. It has been found that in case of Pacific Acceptance Corporation Limited Vs Forsyth, the auditors believe that the opinion of the auditors depends on the financial reports of the firm in compliance with the matters that govern the required standards and the accounting laws in an accurate manner (Gamertsfelder 2016). The function of an auditor is to look over the points that are associated with the performances of the duty in the due course of time. This is mainly associated with the company Kingston cotton mill that indulges in the utmost care intelligence for the purpose of the future analysis (Drinnan and Campbell 2015). The auditors require the essential skills along with their expertise in order to carry out their activities regarding auditing. The auditors take the investors and the creditors into consideration for any type of assista nce for use of the financial statements. 2(b) Conditions required for the Present Negligence Actions It is a vital factor to uphold all the elements related to the negligent actions and this should be proven. There are mainly four elements that are found within the negligent case and these include breach of duty, proximate damage and cause, duty and cause in fact. The first situation is the determination or the identification of the fact that whether the auditor of the firm had any type of duty towards the plaintiff (Zadek et al. 2013). Therefore, for this factor, the relationship between the plaintiff and the auditor is counted. Therefore, the particular duty can be considered as the established duty. The second situation is the identification of the fact that whether the auditor has failed to act any duty which he should perform. The liability for the negligence should arise when the individual fails to act its duty with due care. The third situation is that the claimant of the case should prove that particular action of the auditor has resulted into real injury. It can also be said that whether the auditor has not performed the particular action then the claimant might not suffer from the injury. The fourth situation is that the auditor of an organization is only liable for the particular damages which it might have foreseen (Furnham and Gunter 2015). The fifth situation is that the claimant should prove the negligence of the actions of the auditor that have resulted into a real damage. 3(a) It has been noted that an organization should hire an external audit team as there are various reasons for that. The main causes for hiring an external audit team are as follows: The management of the firm generally has to work with the firms auditors most of the time. Thus it can be said that the management team and the auditors of the firm are much close due to their work. Therefore, a good relationship might occur between the auditor and the management department of the organization. It has been found that the external auditor is familiarized to the general functioning, laws, policies, rules and regulations of the organization. In addition to these, the management of an organization commonly work closely with the firms auditors such that the management might form a good relationship with the auditor. 3(b): The advantages for the engagement of the external auditor to the consulting services are as follows: It has been found that the auditor is mainly related to the business of the customer. Therefore, both the effort and the time consumption for knowing the particular entity will be saved. It has been noted that the auditor has substantial knowledge regarding the business of the customer such that it can serve both effective and efficient consulting (Samkin and Deegan 2012). Additionally, the auditor along with his experiences with the particular customer might offer a unique solution to every issue. Lastly, there is also savings in accordance to the costs, only if the auditor is allocated as the consultant of the particular organization. 3(c) It has been found that as per the case study of HIH insurance limited, there are some ethical issues that include the audit profession which has contributed to the collapse of the firm. It has been noted that within the firm HIH insurance limited, there were some ethical dilemmas that might exist when the firm faces the particular situation. This situation occurs when the tradeoffs is needed between the interests and the ideals. Therefore, the auditor should act accordingly with the ethical standard and for the shareholders interest. Thus, auditor is needed to fulfil with all the five ethical standards that is confidentiality, objectivity, integrity, professional behaviour and professional competence (Arens et al. 2015). As per the case study, it has been found that the audit firm has obtained huge amount of fees from HIH insurance limited for both the services audit and non-audit. Therefore, it should be counted that if it was ethical or not to serve such non-audit fees for the int erest of the shareholders. The audit fees were not raised by the HIH insurance limiteds management; the Andersen declined the work amount on the audit of HIH insurance limited. Furthermore, this also used the relationship with the companys management in order to consider the non-audit services and also to hike its fees. The close relationship between the audit firm Andersen and HIH insurance limited has allowed HIH to follow the accounting policies. The agreement of Andersen is unethical as the auditor is in a pressurized way. 3 (d) The statements provided by Ramsay as well as the CLEWRP 9 indicate different suggestions for augmentation of diverse auditing operations. However, the main recommendations for the purpose of improvement of auditing tasks refer to different facts that a particular person need not determinedly suggest that the auditor is independent. In addition to this, it is imperative to have appropriate disclosures in the annual statements (Arens 2012). In addition to this, the company also needs to have declarations as regards the contentment of the committee with the non-audit operative services. The documents on the judgement of the committee provide different recommendations that can affect the overall auditing operations effectually. In addition to this, different independent audit professionals need to execute the performance requirements concerning the assessment of financial announcements. References Arens, A. A., Elder, R. J., Beasley, M. S., and Jones, J. 2015. Auditing: The Art and Science of Assurance Engagements. Pearson Canada. Arens, A.A., 2016.Auditing and Assurance Services: Student Value Edition. Prentice Hall. Arens, A.A., Best, P., Shailer, G., Fiedler, B., Elder, R.J. and Beasley, M., 2011.Auditing and assurance services in Australia: an integrated approach. Pearson Education Australia. Arens, A.A., Elder, R.J. and Beasley, M.S., 2012.Auditing and assurance services: an integrated approach. Prentice Hall. Comino, V., 2015. Australia's' Company Law Watchdog': ASIC and Corporate Regulation.V Comino, Company Law Watchdog-ASIC and Corporate Regulation (Thomson Reuters, Australia 2015). Drinnan, R. and Campbell, J., 2015. Class action risk: Now and in the future.Governance Directions,67(9), p.537. Eilifsen, A., Messier, W.F., Glover, S.M. and Prawitt, D.F., 2013.Auditing and assurance services. McGraw-Hill. Elder, R.J., Beasley, M.S. and Arens, A.A., 2011.Auditing and Assurance services. Pearson Higher Ed. Furnham, A., and Gunter, B. 2015. Corporate Assessment (Routledge Revivals): Auditing a Company's Personality. Routledge. Gamertsfelder, L., 2016. Disclosure laws and class actions: An irresistible relationship.Governance Directions,68(5), p.276. Leung, P., Coram, P., Cooper, B. and Richardson, P., 2015. Modern Auditing and Assurance Services, 6th edition, John Wiley and Sons. Arens, A., Bets, P., Shailer, G. and Fiedler, B. 2009. Auditing and Assurance Services in Australia: An Integrated Approach, 7th edition, Pearson. Gay, G. and Simnett, R. 2009. Auditing and Assurance Services, McGraw-Hill. Messier Jr, W., 2016.Auditing assurance services: A systematic approach. McGraw-Hill Higher Education Samkin, G., and Deegan, C. 2012. New Zealand financial accounting. McGraw-Hill Education Australia. William Jr, M., Glover, S. and Prawitt, D., 2016. Auditing and Assurance Services: A Systematic Approach.Auditing and Assurance Services: A Systematic Approach. Zadek, S., Evans, R., and Pruzan, P. 2013. Building corporate accountability: Emerging practice in social and ethical accounting and auditing. Routledge.