Thursday, July 30, 2020
Beowulf Essay Topics
Beowulf Essay TopicsWhen it comes to Beowulf in expositions, you can undoubtedly compose a superb article on an assortment of subjects that are integrated by the focal topic of the character. Beowulf was absolutely one of the most celebrated English saints ever, yet his story is a lot greater than only a one-dimensional legend who murders indiscriminately.One of the most ideal approaches to recount to the Beowulf story is to look at an assortment of parts of the saint's life. For instance, he could be portrayed as a warrior, which connects to the possibility of 'warrior artists.' Another is the manner by which his dad was a prestigious warrior too, and that he spent his childhood preparing in anticipation of a future battle.There is additionally the subject of how a dad who was his saint, however a military head in his own right, would have shown his child the warrior ethos. This component is very significant, as it is the subject of Beowulf's shocking romantic tale with Grendel. It is no big surprise that numerous individuals see this sonnet as their most loved of all time.As for good Beowulf paper themes, they can be in any subject you wish. The more limited your center, the better. It might be hard to get a great deal of foundation on a specific ruler or respectable, so you may need to direct your concentration toward another legend instead.You can make the point pertinent to Beowulf's story in various manners. This will assist you with adding profundity to the paper and will help give your peruser a more profound comprehension of the antiquated saint. You ought to make certain to incorporate a smidgen of foundation data to give the peruser a foundation.A subject can likewise be identified with the kind of keeping in touch with you do or to the order you have a place with, for example, history, brain science, or verse. One thing to be cautious about is to abstain from expounding on legislative issues, which is frequently questionable and can cause a debate w hen it is distributed. Likewise maintain a strategic distance from any notice of individual views.Good Beowulf paper subjects can be amusing, philosophical, or verifiable. This is up to you, yet you should attempt to remember the sort of points you are expounding on, particularly on the off chance that you compose for a magazine or for use in school classes. You ought to incorporate different key focuses, with the goal that your perusers can perceive what is being talked about and how the fundamental character fits into the entire picture.There are numerous approaches to incorporate Beowulf as a point. It will be useful to examine this and other potential themes in class or on the web to get thoughts. Also, recall, to never overlook a solitary reference to the dull and secretive past of Beowulf.
Sunday, July 26, 2020
Writing Proposals As a College Lecturer
Composing Proposals As a College LecturerNow that you have finished your Master's certificate in exposition composing, you might be searching for the subsequent stage of your composing vocation: to meet a higher request of understudies who will survey your composition and help you with your convincing article tests. The motivation behind why numerous people in a brief timeframe are going after positions as an English teacher is on the grounds that they feel that they are acceptable journalists who can profit by fill in as an educator in schools and universities.It is additionally conceivable that your educator may get your degree courses endorsed by universities or colleges and extend to you an employment opportunity at an instructing organization. Or then again, they may give you school acknowledgment for your composition. These kinds of certifications are incredible approaches to get your composing work perceived just as assist you with finding a more lucrative line of work in the composing field.Once you get those distinctions, you might need to stay up with the latest by searching for work in schools or colleges. In the event that you are not the person who is doing the composition for your school course, at that point crafted by a marketing specialist or an advisor may get your composing task approved.In this case, the composition for the school speaker may comprise of inspecting and aggregating your expositions. It might even be their obligation to compose their own proofreader and edit the composition before it is submitted to a diary or an artistic magazine.Your work as a school teacher will comprise of introducing intriguing and convincing contentions so your understudy perusers will be allured to peruse your scholarly work. You will have the option to peruse numerous scholarly articles and expositions before you start to build up your own style of powerful paper writing.It is indispensable to utilize models and delineations when you form convincing ar ticle tests. Initially, you should be as clear as could reasonably be expected, yet later on, you will need to build up your own style.As a school instructor, you should consider composing a science and not as a workmanship. Since you will manage singular understudies, you should design your sentences cautiously with the goal that you can give your peruser what they are looking for.If you need to build up a vocation as a school instructor, you should initially ensure that you are for sure able to educate. At exactly that point would you be able to want to make enticing exposition tests that will catch the consideration of your understudies.
Wednesday, July 22, 2020
Persuasive Essay Topics For College - Effective Strategies
Convincing Essay Topics For College - Effective StrategiesIf you're stressed over how to compose an influential paper, at that point read this! You've most likely gone over various them. They appear to be so basic and anybody can keep in touch with one, yet you should know that there are numerous things to consider so as to have the option to compose a powerful article. Peruse on to learn more.A influential article, first off, isn't just an exposition with an accentuation on one explicit theme. Truly, the facts confirm that in case you will compose a convincing exposition you should be worried about a specific subject, however you additionally need to consider the nature of the paper overall. Ensure you recall that great papers aren't generally the best expositions, however awful articles aren't in every case awful essays.You need to choose first what sort of convincing exposition you will make. Would you like to concentrate on issues or would you like to adopt an alternate strategy? It's acceptable to understand that one can concentrate on issues and one can concentrate on drawing in individuals to the theme, however the two sorts of expositions require the capacity to pull in individuals to the essay.In expansion, when you're composing an influential article you have to choose how much time you can give to the subject. This is significant, in such a case that you need to compose a powerful article, at that point you ought to have the option to commit a tolerable measure of time to the theme alone.Finally, you have to choose whether you need to get the assistance of an expert or whether you will need to depend on what you've gained from different sources. Most expert journalists exhort that you require the push to locate an expert author or to employ a professional writer who has practical experience in influential writing.This is the best approach for the vast majority, since this is the most ideal approach to get a convincing exposition. That is on the groun ds that the expert will have involvement with composing powerful expositions and will along these lines realize how to create an elegantly composed enticing essay.To compose a convincing article, recollect that you can do it all alone. By taking in strategies from experts, you can start to frame abilities that will permit you to achieve incredible things with your own composition. Obviously, you may should be eager to do some exploration to become familiar with the abilities yourself.When you're prepared to begin composing an influential paper, at that point ensure you put resources into a decent book or class. Find support and you'll receive incredible benefits.
Sunday, July 19, 2020
College App Essay Topics - What Topics to Use?
College App Essay Topics - What Topics to Use?College App Essay Topics is a great way to help your college admissions essay stand out. Most students usually have an idea of what essay topics are, but some students may find that they do not have an idea of what their college essay should be about. If you know what topics to use, then you will have no problem writing an essay on this topic.College admissions essays are very important. In order to get into a certain college, it takes many essays and good essays make the most impression. Because it is important to get into a college, colleges usually want to see many different types of essays. If you do not know what topics to use, then you can help yourself by knowing what topics to use.Many college app essay topics revolve around the areas of study you choose to specialize in. Your college admissions counselor will be able to tell you what topics to use depending on what your major is. The topic of your college app essay will also depe nd on what the school will ask you to write about. For example, if you major in nursing, then you will likely have to write about a certain type of nursing, so you may want to choose topics like: nursing care, nursing education, nursing policies, nursing changes, nursing in society, or even on the disease of nursing itself.Another way to make sure that you know what college app essay topics to use is to look at what your class interests are. Write down what you are most interested in and the things that you enjoy about your class. The next time you are looking for an essay topic, think about what you are interested in. You can also find out what your classmates are interested in by asking them, which you should do if you are taking the SAT.There are also many great college app essay topics that you can use from the area you are going to be attending college. If you are choosing a school outside of your local area, you will have to write about the school. This can be the best way to research topics that you are more familiar with.Sometimes writing an essay is very hard for you, but you may find that college app essay topics are easier to write. One thing that is fun about college is that you can explore all sorts of topics that you are not used to. Being introduced to new subjects is very exciting, and it is good to experiment with them as you can. Just keep in mind that this doesn't mean that your topic has to be written about at length.College app essay topics are great ways to make sure that you are providing an interesting and creative piece of work for your college admissions essay. You will need to make sure that you provide information that can be found and read by the admissions personnel when they are reviewing your application. You will also need to make sure that you don't reveal too much that is too personal. Writing a college app essay is like writing an essay, it is important to keep it fun.A final thought: remember that college app essay topics a re just a starting point. Because this is such a huge decision that you are making, you should be very careful about what topics you choose to use. If you do not use the right topics, then your college application might not even be submitted for consideration.
Wednesday, July 15, 2020
Essay Writing With Samples and Trainings
Exposition Writing With Samples and TrainingsYou have been extended to an employment opportunity in California Bar Examination and need to contemplate the test schedule, so you start your California Bar paper composing with tests and trainings. Or on the other hand you are searching for the particular subjects for your California Bar test to have the option to fill in the spaces with regards to how to compose an exhaustive article that will catch the consideration of the affirmations committee.Writing a far reaching California Bar exposition isn't a simple errand in light of the fact that there are numerous significant things that you need to remember for request to effectively finish this composing challenge. So as to improve your odds of succeeding, you have to realize how to investigate the subjects well. There are numerous projects and directions that you can follow for this purpose.The central issue however is how would you get hold of some great example expositions? It may be t rying to incorporate these examples. This is the reason you can give scanning for tests a shot the Internet. This could require some serious energy and you will discover that it's anything but a simple undertaking on the grounds that the majority of the examples accessible online are hard to peruse and comprehend.If you can't think about any subject for your California Bar paper with tests and trainings, take a stab at understanding websites and discussions where different understudies have posted their own inquiries and encounters identified with the point. Perusing these remarks will help you in settling on a choice for you to remember the subjects for your example essays.You ought to likewise search for survey gatherings and conversation sheets where different understudies share their conclusion on similar points. This will help you in realizing which inquiries to respond in due order regarding your California Bar paper. Simply ensure that you realize how to sum up what you have realized in a reasonable way so you will have the option to adequately set yourself up for the following section.After finding an exceptionally viable example paper for yourself, you would then be able to begin investigating some more so as to have the option to completely comprehend what it is about. You may likewise need to set yourself up for some web based preparing for this purpose.As a piece of your online materials, you will discover a ton of study controls that will help you in getting familiar with the subject of the California Bar assessment. This is the reason you should utilize them as a kind of perspective guide so as to have the option to increase better comprehension on the material you have studied.In rundown, when you concentrate all alone or with the assistance of online materials, you should do it appropriately. At the point when you study it with the assistance of tests and trainings, you should do it easily and center since it will require some investment than i f you did it without anyone else.
Saturday, July 11, 2020
Essay on Ethnicity - How to Use Samples to Create Your Own Writing
Exposition on Ethnicity - How to Use Samples to Create Your Own WritingAn global example of papers by college understudies, which join parts of history, human science and articles on ethnicity is a brilliant thought for a secondary school level article. Such an examination could incorporate the two understudies who have initially originated from various nations in the US. The understudies and their articles would intermix to help make a more extensive universal setting. Expositions on ethnicity are generally understudies' first endeavor at expounding on their social background.It is likewise a smart thought to remember instances of the understudies' local nations for the paper. When understudies become junior or senior they have likely headed out to a few distinct nations. They ought to have become acclimated to the traditions, nearby accents and habits of their host countries.The exposition ought to likewise incorporate stories, pictures, and data from the understudies' folks and co mpanions in their local nations. Understudies will be accustomed to depicting how things are done there. They will before long come to see the amount of the world they live in truly seems as though the one they have come to see on the news. Their responses to an assortment of societies will help with the piece.Students ought to do some perusing on the issues, nations, societies and world perspectives on these nations. This will give them a decent comprehension of what is required in such a topic.There are a few online example sociological techniques article on ethnicity. The paper tests incorporate those that have been altered and extended to incorporate new nations or sub-gatherings of nations. A portion of the zones of center incorporate creating nations, Asia, Africa, and Latin America.The best papers originate from the crossing point of various understudy's viewpoint, feelings and perspectives. This implies each exposition will be special in its own particular manner. It is like wise critical to discover however much as could be expected about the way of life and nations in question.Invite understudies to find out about recent developments and center gathering conversations. Make certain to discuss these points when your understudies are chipping away at their articles. It will assist them with gaining more information about the issues.Sample sociological techniques article on ethnicity will give understudies a chance to communicate their own perspectives on the issues. They will have the option to utilize their own unique voice to portray their perspective on what life resembles in their specific nation. Understudies who participate recorded as a hard copy about their own experience and culture will have the option to build up a more certifiable and bona fide exposition than the individuals who simply read about their own way of life and afterward attempt to expound on it from an alternate perspective.
Tuesday, July 7, 2020
How to Use a College Writing Program
Instructions to Use a College Writing ProgramAs school composing courses attract to a nearby, the time has come to write school expositions down. School composing projects can make this undertaking simpler by telling understudies the best way to transform one's exposition into a completed item that will meet the prerequisites of the school composing course.When understudies experience school, they discover that each course requires in any event a few sections to be finished. A school composing system can help understudies in transforming their sections into parts and papers that get by with school composing teachers. This class can likewise show understudies great exposition methods and appropriate organization that can make the creative cycle easier.Before understudies start a composing program, they should know the fundamental standards of composing. They should comprehend what passage numbers are and what section breaks are. They ought to likewise realize how to organize their exp osition utilizing textual styles, hues, line separating, and format.For model, school composing programs show understudies how to keep in touch with one's school articles utilizing titles, presentations, body and end. Understudies should know the contrasts between these areas before they start chipping away at their articles. One of the most significant pieces of a school composing course is figuring out how to sort out one's considerations that are connected. Understudies ought to figure out how to mastermind their considerations and what request to follow.By following a task plan given to understudies in a school composing program, understudies will get an opportunity to rehearse the fundamental methodologies for composing. Before understudies get to the piece of composing a paper, they should begin by composing articles that are not identified with any one theme. This causes them to have the option to deal with their musings and utilize legitimate sentence structure and sentence punctuation.A great school composing system can give understudies tips for composing from a scholarly perspective. In school composing classes, understudies figure out how to compose and alter from a target perspective. This causes understudies to have the option to investigate a specific case and take a gander at various edges to concoct an end that is more positive.The best piece of a school composing program is that it instructs understudies to think fundamentally. Along these lines, understudies ought to be able to challenge suppositions and expound on things in a positive way. A school composing project can show understudies how to compose viably and gain believability with school instructors.A school composing system can be exceptionally useful to understudies who need to become teachers. This permits understudies to compose unique papers and acquire credit for their achievements. School composing projects can likewise help understudies in picking up involvement with composing during school composing classes.
Friday, July 3, 2020
A Brief History Of The Governmental Fraud - Free Essay Example
Abstract à à à à à à à This paper will give the readers a brief history of the governmental fraud of what is currently happening and how does governmental fraud impact on economy. Government accounting is another ball game altogether where a lot of things like frauds happens all of a time. It will tell what are the issues of governmental fraud and what are the governmental frauds that currently happens as a huge issue. This research paper will help to examine frauds in local government by illustrating whether a local governments control to its incidents of fraud. We would synthesize to have better understanding of a fraud that highlights the most issue that impact the economy negatively. The Association of Certified Fraud Examiners (ACFE) studied in 2009 about the impact of weak economy based of off the numbers of frauds that the being detected by CFEs, called Occupational Fraud. Throughout the whole research paper, it would define what are the issues and what caused them to do fraud and how might the government solve. Many large corporation fraud led to many certain illegal things like cheating, etc. About 49 percent discovered a huge money loses due to fraud. Even though government shouldnt be cheated by other but still fraud can be by misusing the very standards that are supposed to protect the publics interest. Introduction Fraud is often defined as wrongful or criminal deception intended to result in financial or personal gain. The impact of fraud ranges from financial loss to declines in organizational performance, credibility, and public confidence. As a result, risk management strategies and internal control systems should be implemented, monitored, and modified as necessary by management and governing bodies. Prevention and detection. Have you ever heard the saying, Dont be that guy? Well in this case, Dont be that government. In a recent study, 1 government and public administration was the second most likely industry to be impacted by fraud. A finding from that study showed the presence of anti-fraud controls is associated with reduced fraud losses and shorter fraud duration. Management and those charged with governance are responsible for ensuring these controls are in place. This article will explore common fraud schemes and provide prevention and detection controls that can be put in place to help mitigate fraud risk. There are many types of frauds in government make by govt. servants and also ministers.In research now a days fraud ratio increase in govt. sector.Research fraud explain by current issue given below Recent cases of research misconduct In April 2016, a former University of Queensland professor, Bruce Murdoch, received a two-year suspended sentence after pleading guilty to 17 fraud-related charges. A number of these arose from an article he published in the European Journal of Neurology, which asserted a breakthrough in the treatment of Parkinsons disease.The sentencing magistrate found that Murdoch forged consent forms for study participants and that his research was such as to give false hope to Parkinsons researchers and Parkinsons sufferers. She found there was no evidence at all that Murdoch had conducted the clinical trial on which his purported findings were based. Murdochs plea of guilty and evidence that he was suffering from severe depression and dealing with a cancer diagnosis were factors that resulted in his jail sentence being suspended. In 2015, Anna Ahimastos, who was employed at the Baker IDI Heart and Diabetes Institute in Melbourne, admitted to fabricating research on blood-pressure medications pu blished in two international journals. The research purported to establish that for patients with peripheral artery disease (PAD), intermittent claudication (a condition in which exercise induces cramping pain in the leg) treatment with a particular drug resulted in significant improvements. It had significant ramifications for treatment of PAD and, presumably not coincidentally, also for uptake of the drug. Ahimastos research was later retracted from the Journal of the American Medical Association following an internal investigation by the Baker Institute. However, while she lost her employment, she was not criminally charged. As radical criminology continues to gain popularity among a new generation of scholars, there are several troubling developments that ought to be met with caution. In recent years, other research fraud cases have been reported around the world, such as that involving anesthesiologist Scott Reuben, who faked at least 21 papers on his research on analgesia therapy. His work sought to encourage surgeons to move away from the first generation of non-steroidal anti-inflammatories (NSAIDs) to multi-modal therapy utilising the newer COX-2 inhibitors. Reuben was a prominent speaker on behalf of large pharmaceutical companies that produced the COX-2 drugs. After it emerged that he had forged the name of an alleged co-author and that in a study that purported to have data in relation to 200 patients, no data existed at all, he was charged with criminal fraud in relation to spurious research between 2000 and 2008. He was sentenced to six months imprisonment after the plea on his behalf emphasis ed the toll that the revelations had taken upon his mental health. In 2015, in the most highly publicised criminal case in the area so far, biomedical scientist Dong Pyou-Han, at Iowa State University, was sentenced to 57 months imprisonment for fabricating and falsifying data in HIV vaccine trials. He was also ordered to pay back US$7.2 million to the government agency that funded his research. Accountability issue It is easy to dismiss such examples of intellectual dishonesty as aberrationsrotten apples in an otherwise healthy scholarly barrelor to speak of excessive pressures on researchers to publish. However, there is a wider accountability issue and a cultural problem within the conduct and supervision of research, as well as with how it is published. A review of the 2,047 retractions listed in PubMed as of May 2012 found that 67.4% were attributable to misconduct. This included fraud or suspected fraud (43.4%), duplicate publication (14.2%) and plagiarism (9.8%). This does not prove that the incidence of retractions is rising, and it may be that researchers and journal editors are getting better at identifying and removing papers that are either fraudulent or plainly wrong, but it strongly suggests that the checks and balances are too often inadequate until problems are belatedly exposed. As for cultural issues, a 2012 survey by the British Medical Journal of more than 2,700 researchers f ound that 13% admitted knowledge of colleagues inappropriately adjusting, excluding, altering or fabricating data for the purpose of publication. Harm caused by fake research More commonly, though, instances of comparable fraud have not resulted in criminal chargesin spite of the harm caused. In the Netherlands, for instance, over 70 articles by social psychology celebrity psychologist Diederik Stapel were retracted. His response was to publish a book, entitled in English Derailment, telling all about how easy it was to engage in scholarly fraud and what it was that led him to succumb to the temptation to do so. The book gives memorable insights into the mind of an academic fraudster, including his grandiose aspirations to be the acknowledged leader in his field: My desire for clear simple solutions became stronger than the deep emotions I felt when I was confronted with the ragged edges of reality. It had to be simple, clear, beautiful and elegant. It had to be too good to be true. And then theres the notorious case of the Japanese scientist Haruko Obokata, who claimed to have triggered stem-cell abilities in regular body cells. An inability to replicate her findings resulted in an investigation. The inquiry revealed not just fraud in her postdoctoral stem cell research, but major irregularities in her doctorate. This resulted in the removal of her doctoral qualification, retraction of the papers, professional disgrace and resignation from her employment. But the ripple effect was much wider. Obokatas co-author/supervisor committed suicide. There was a large reduction in government funding of the research establishment that employed her. Her line of research into cells that have the potential to heal damaged organs, repair spinal cords and treat diseases such as Alzheimers and diabetes was discredited, and grave questions were asked about the academic glitches that allowed her to obtain her PhD. Despite this, Obokata too published a book denying impropriety and displacing responsibility for her conduct onto others. Researchers tempted to fake results The temptation for researchers to fake their results can take many forms.It can be financialto acquire money, to save money and to avoid losing money. It can be to advance ones career. It can also be a desire to attract or maintain kudos or esteem, a product of narcissism, and the expression of an excessive commitment to ambition or productivity. It can be to achieve ascendancy or retribution over a rival. Or it can be the product of anxiety about under-performance or associated with psychiatric conditions such as bipolar disorder. What all of these motives have in common is that their outcome is intellectual dishonesty that can have extremely serious repercussions. A difficulty is that research fraud is not difficult to perpetrate if premeditated. Peer review The check and balance of peer review in publication has, at best, a modest prospect of identifying such conduct. In peer review, the primary data are not made available to the reviewer. All that the reviewer can do is scrutinise the statistics, the research methodology and the plausibility of the interpretation of the data. If the fraud is undertaken professionally, and a studys results are modestly and sensibly expressed, the reviewer is highly unlikely to identify the problem. In 1830, the mathematician Charles Babbage classified scientific misconduct into hoaxing (making up results, but wanting the hoax at some stage to be discovered), forging (fabricating research outcomes), trimming (manipulating data) and cooking (unjustifiable selection of data). Experience over the past 20 years suggests that outright forging of results is the most successful mechanism employed by the academically unscrupulous, although those who engage in forging often also tend to engage in trimming, cookin g and plagiarismtheir intellectual dishonesty tends to be expressed in more than one way. Removing temptations The challenges include how we can remove the temptations of such conduct. Part of the answer lies with clear articulation of proprieties within codes of conduct. But much more is required. A culture of openness in respect of data needs to be fostered. Supervision and collaboration need to be meaningful, rather than tokenistic. And there needs to be an environment that enables challenge to researchers methodologies and properties, whether by whistleblowers or others. Publishers, journal editors and the funders of scholarly research need to refashion the culture of scholarly publication to reduce the practice of gift authorship, whereby persons who have not really contributed to publications are named as authors. The issue here is that multiple authorship can cloud responsibility for scholarly contribution and blur responsibilities for oversight across institutions by ethics committees. Journals need to be encouraged to be prepared to publish negative results and critiques and analyses of the limitations of orthodoxies. When allegations are made, they must be investigated in a way that is going to command respect and confidence from all stakeholders. There is much to be said for the establishment of an external, government-funded Office of Scholarly Integrity. This could be based on the model of the US Office of Research Integrity, which is resourced and empowered to investigate allegations of scholarly misconduct objectively and thoroughly. Finally, there is a role for the criminal law to discourage grossly unethical conduct in research. Where founders are swindled of their grants, institutions are damaged by fraud and research conduct is brazenly faked, such conduct is so serious as to justify the intrusion of the criminal law to punish, deter and protect the good name of scholarly research. This is social issue of research fraud in govt.frauds there are many aspe ct include. Who is responsible for fraud prevention? According to American Institute of Certified Public Accountants (AICPA) auditing standards,2 the primary responsibility for prevention and detection of fraud rests with those charged with governance and management. There are a number of strategies to help management and public officials navigate the challenges associated with prevention and detection of fraud. Understand your organization and industry: Explore key drivers of revenue and related benchmarks, be active in the budget process and evaluate historical trends. Brainstorm with department heads, key members of management, external and internal auditors to identify fraud risks: Review material weaknesses, compliance findings, and control deficiencies related to the financial and single audits. Also consider decentralized operations. Examples of control weaknesses that contribute to fraud include: lack of internal controls, lack of management review, override of existing controls, poor tone at the top, and lack of competent personnel. Assess the tone at the top and the entitys culture: It is imperative that organizations set an appropriate tone at the top, one that demonstrates a commitment to honesty and ethical behavior. Create a whistleblower policy: Establishing a whistleblower hotline and/or policy is critical. History has shown that the initial detection of fraud most often occurs through a tip followed by management review, internal audit, or by accident. Understand the objective of a financial audit and a forensic audit: The Association of Certified Fraud Examiners reports that less than 10% of frauds are discovered as a result of a financial audit conducted by an independent accounting firm. That is because a financial auditor is required to obtain reasonable assurance that the financial statements as a whole are free from material misstatement, whether caused by fraud or error. There is a risk that, even though an audit is properly planned, material misstatements may not be detected. Whereas, the objective of a forensic audit is to determine whether fraud has/is occurring and to determine who is responsible. While management and governing bodies are typically trusting, simple blind faith in a trusted employee alone is not sufficient. Management and governing bodies need to also verify what they are being told or shown. This begins by promoting an organizational culture of honesty and ethical behavior and includes spending time foll owing through, holding others accountable, and asking probing questions. The simple tactic of verifying information can act as a deterrent, which could reduce the likelihood of fraud. What common fraud schemes look like and how to prevent/detect fraud It is easy to dismiss such examples of intellectual dishonesty as aberrationsrotten apples in an otherwise healthy scholarly barrelor to speak of excessive pressures on researchers to publish. Skimming. Money intended for the government that an individual takes for personal use. For example, cash receipts may never get entered into the system or they may be entered, but then voided/manipulated. This type of fraud is more likely to occur in unsupervised areas that lack controls over accepting cash. Limit unsupervised cash collection locations. For remaining unsupervised cash collection locations, implement procedures for reconciling receipts and ensure deposits are properly reviewed and supported. For all cash collections, track, reconcile, and review adjustments made to fees charged and collected, and analyze deposits over time to identify anomalies. Forgery or alterations. Includes checks, p-cards, vendor invoices, or employee payroll that are forged or altered. Be aware of a lack of security surrounding unwritten checks and signature stamps, little to no oversight or segregation of responsibilities, and the failure to account for all checks, wires, and electronic payments. Develop appropriate check processing and reconciliation procedures, and ensure the approval of disbursements includes accounting for the entire sequence of payments (checks, wires, electronic payments, etc.). Do not pre-sign checks. Require dual signatures. Finally, limit the number of bank accounts used by decentralized locations. Someone independent of check processing and distribution should reconcile all bank accounts. Unauthorized vendor distributions. Payments may be made to a fictitious vendor for goods never received or a legitimate vendor for personal goods. Vulnerable situations that allow for unauthorized vendor distributions occur in departments without effective oversight. Vulnerability may also stem from the lack of segregation between ordering, receiving, a nd approval functions. Therefore, create and update purchasing, procurement card, wire transfer, and vendor management policies. Purchasing policies should address limits and purchasing authority; as well as authorization for users, daily and transaction limits, and documentation requirements. When new vendors are created, limit access to select personnel who are not involved in the disbursement or approval process. Ensure all new vendors are appropriately reviewed and approved by a supervisor. Unauthorized payroll disbursements. This can include fictitious employees, unauthorized pay increases, or overtime. An inadequate review of employee timesheets or lack of reconciliation of payroll records to disbursements is another gateway to unauthorized disbursements. Enforce appropriate payroll process policies and controls. Similar to the creation of new vendors, creation of new employees or financial disbursements in the payroll system should be limited to select personnel who are not involved with the approva l process. A supervisor should review new employees added to the system on a regular basis, and review of payroll or financial disbursements should be assigned to someone independent of the process.
Subscribe to:
Posts (Atom)