Both Spirited Away and Pan(TM)s Labyrinth Essay Example for Free

Both Spirited Away and Pan(TM)s Labyrinth Essay Both Spirited Away and Pans Labyrinth represent the traditional family unit as an important part of a childs life. How do the two films convey these messages to the audience? Hayao Miyazakis Spirited Away (2001, Japan) and Guillermo Del Toros Pans Labyrinth (2006, Spain) are both feature length films which delve into the journey of a young female character experiencing their own personal journeys to achieve different goals. This is achieved by the aid of supporting characters who take on the roles of those in a traditional family. This may include a mother, father, siblings and others. The traditional family unit in Spirited Away is absolutely essential to the development of the piece. Chihiro, the main protagonist, throughout the film is on a journey to maturity. At the start, she is represented as a very naà ¯Ã‚ ¿Ã‚ ½ve and insignificant person. For example, towards the start of the film we see a low-angle shot from behind Chihiro, looking up at the bathhouse. Just this camera shot already suggests to the audience that the director is portraying her in a stereotypically childlike light; she is wandering into the unknown with a complete lack of self-awareness. In contrast, towards the end of the film, we see Chihiro reach a new level of maturity. If we look at how she reacts to her parents driving her away from her home, friends, and everything that she had become accustomed to; she complains about it, and generally acts childish in her actions, for example when we see her father point out her new school, at which point she sneers and pokes her tongue out at it t hrough the car window. We can compare this directly to when Chihiro journeys, by train, to return a gold seal to Zeniba. The decision to go was completely self-motivated, brought about solely by her own feelings of responsibility. This in itself conveys messages of maturity. Although we have almost exactly the same situation as at the start of the film in the car (she is travelling to an alien destination), this time she has an awareness of where she is going, and has chosen to take the journey herself. This path of maturity becomes an imperative aspect to acknowledge when looking at the supporting characters and their significance. During the film, her parents are taken away from Chihiro, and she is left alone. However, this triggers a traditional family unit to form around her. From my observations, these surrogate family members include Lin, taking on the big sister role, Yubaba, taking the role of a grandmother and Kamaji assuming the father/grandfather/uncle figure. The character of Haku whose relationship with Chihiro is possibly one of the most significant, is also the most debatable and perhaps the hardest to define as part of a family unit. Looking at the character of Lin, her influence on Chihiros development is more than apparent. From the moment that Chihiro becomes employed in the bathhouse, her contact with Lin is very much of a sisterly nature; they share the same daily routine, eat together, sleep together,live together. Being the younger of the two, she would naturally default to mimicking her in everything she does, exactly as a stereotypical older/younger sister relationship would operate, especially concerning their work in the bathhouse. We see this when Chihiro notices how Lin uses the bath tags in a certain manor to receive water from the boiler, and then later when she takes on the task of cleaning the stink spirit, she remembers this and makes use of it several times in order to finish the job at hand. This shows advancement in Chihiros independence and ability to adapt to the situation given in the workplace, and these skills are learned directly from Lin. Again, this is undeniable evidence suggesting t he importance of a sister figures contribution to the traditional family unit. In the absence of her real mother, Yubaba as the only mature female character in the piece, becomes the obvious choice of surrogate mother/grandmother for Chihiro. The first introduction of Yubaba as a mother/grandmother figure is her naming/re-naming of Chihiro to Sen, like a mother christening her child. The importance of this act is that giving Chihiro a new name in this workplace, which only an adult experiences, is a disciplinary act, giving her a completely different identity, almost forcing Chihiro to become someone else. As in every traditional family, if children are spoilt, they never mature, but if they are disciplined along the way by their mother, they learn respect, appreciation and other such skills. This is another vital step for Chihiro to take on her path to growing up, induced entirely by Yubaba. However we also have the part of Zeniba, who takes on a similar role to Yubaba but in a more affectionate and understanding way. In a stereotypical parental unit there wil l always be the affectionate side and the disciplinary side in order to ensure a childs good upbringing. Kamajii, the boiler man, is conveyed to us as the audience in such a way that we immediately recognise him as very experienced, kindly and possibly wise. Although he is a rather removed character in the film, only appearing infrequently, he is only ever welcoming in nature, helping Chihiro at any obstacle that should arise, but at the same time diligently carrying out his work. We see this when he is grinding all sorts of different herbs and spices on his pedestal, but voluntarily he pretends that Chihiro is his granddaughter and requests that Lin takes her to see Yubaba for work. All of these are the traits of a father, however, due to his absence in the film as a whole, he is more like a grandfather, and actually refers to Chihiro as his granddaughter near the beginning of the film. We see this when Chihiro is desperately trying to find a way to get to Zenibas place, and Kamajii offers her his only train ticket there. Again, although a seemingly small contribution, everybody needs a bit of stability and support, much like Chihiro did here, and this is exactly what Kamajiis fatherly character offers. Haku, being one of the first characters which Chihiro meets within the film, immediately becomes important to her; a lost child in real life would latch on to the nearest compassionate figure, and when Haku finds Chihiro, this is precisely what happens. More than that; however, particularly in such unfamiliar surroundings, this boy being the first person that she meets and him even rescuing her from death, forms a unique relationship between the two, which lasts throughout the film. It is because of this that Chihiro possibly cares about him more than any other character in the film, and certainly, Haku cares for her more than any other character. We see this several times, for example when Chihiro notices Haku, as a dragon, flying into a window of the bath house, in a bloody state. Chihiro is desperate to try and help Haku, and chases him up to Yubabas room to do this. The significance of this, is that due to these romantic or otherwise feelings, Chihiro was shown by Haku how to care for someone at the start of the film, and in the example given, she mirrors Haku in this, giving direct evidence to suggest that Haku, interpreted as a family figure or not, is still a massive influence in Chihiros personal development. So the ideology of this film seems to, certainly, be that a strong family unit is absolutely vital for the development of a child. In Pans Labyrinth, our central character is the young Ofelia, and we are straight away shown a typical parent-child situation with her mother Carmen in the backseat of a car; Carmen is telling Ofelia that she is too old for books and fairy tales. We can suggest that probably the most prominent development in Ofelias character, throughout the film, is how she becomes notably more courageous, in a rebellious manner. This is not necessarily to say that Ofelia doesnt demonstrate courage and self-determination towards the beginning of the film, for example, she independently wanders off into the labyrinth to find Pan the faun quite early on the piece. However, if we particularly observe her actions towards the Captain, her step-father, as the piece progresses, Ofelia, without doubt, feels more confident to rebel against him with more audacity, and greater consequence. For example, Ofelia seemingly unintentionally offers the Captain her left hand at the start of the film, a comparatively m inor act of disrespect, but nearing the end, she even has enough daring to go so far as to steal her baby brother from his room. There is plenty of evidence to suggest that the main heroine in the film develops due to supporting characters taking on family orientated roles, much in the same way as in Spirited Away. What does differ though is that Ofelia actually has her real mother for the majority of the piece although her presence fades throughout the film, she is still present. This distinction is vital to acknowledge as a mother figure, for a young girl, will probably the most influential person in the shaping of their own character. Her mother aside, our traditional family unit members include Mercedes, as a big sister/mother role and Pan, as the only possible fatherly figure the piece. Much like in Spirited Away, where Yubaba is instantly recognised as an evident adult figure, due to her being introduced in the workplace and her business-like nature, we can also instantly identify Carmen as an adult because she is portrayed as a mother above all else in the film, being in her pregnant state. In terms of Carmens impact on Ofelia, the main citation to be made is how Carmen shows devotion to her children, which Ofelia learns, and employs later in the film. For example, we see how Carmen marries a man, who she debatably doesnt even love, in order to bring a safe environment to her children, showing a great deal of affection to her children. Even though all logic would lead Ofelia to care very little about her brother, (he is the cause of her mothers death and Captain Vidals son) she ends up giving her life for him at the end of the film, almost mirroring her mothers actions, proving to the audience that Ofelia has gained skills from her mother, conveying messages of massive importance upon the part of a motherly figure in a traditional family unit, relating directly back to the question. The character of Mercedes is without question, the most appropriate person to take on a sisterly role for Ofelia. We can quite easily make the connotation that, due to Mercedes and Ofelias almost identical circumstances (they are both at the mercy of the captain), Mercedes can simply be described as an older version of Ofelia. Furthermore, both of these characters close relations come to harm at the hands of the captain. We see this when the captain instructs the doctor that, if the baby can be saved, then Carmens welfare is negligible. Also Mercedes comrade, one of the Guerrilla rebels, is eventually tortured by the captain and killed. Ofelia in fact looks to Mercedes as more of a role model after her mother dies, and possibly identifies her as a secondary/replacement mother figure. Much like in Spirited Away, Ofelias loss of parentage leaves her with no choice but to latch on to the nearest affectionate character, here being Mercedes. So overall, Mercedes greatest contribution to Ofelias development is that of displaying courage, particularly in rebelling against Captain Vidal, which Ofelia learns from and mimics, much like a younger sister would do. We see this quite clearly when Mercedes seeks out Ofelia and tries to escape with her near the end of the film. After Carmens death, Mercedes is Ofelias new role model, Ofelia goes on to steal the baby from the captain, a courageous, and rebellious, skill learnt directly from Mercedes, the evident sister figure in the piece. Pan, the faun, is a very interesting character in terms of analysis. It is he who actually opens up this supernatural world to Ofelia, which is what makes him interesting, because he could be interpreted as a character which does not develop Ofelia, but actually completely the opposite, simply due to the fact that he widens this supernatural world, which Ofelia creates through her childlike imagination. This can be seen by the way that he sets out a task for Ofelia in order to become Princess Moanna of the underworld, and stay a child forever. Conversely, Pan, being a seemingly authoritative figure in this strange world, actually makes rules within this world i.e. he tells Ofelia that these various tasks must be completed in a certain fashion e.g. he instructs her not to touch the fruit in the second task. Be this imaginary or not, this makes him become an embodiment of discipline for Ofelia, taking on the role of a replacement father. This is very similar again, to Yubabas role in S pirited Away. Laying out rules for Ofelia in each of the tasks that he sets her, forces her to independently mature and stick to the rules, very unlike the actions of a child, clearly benefiting her. Because nobody seems to step in and take the role of Ofelias father, it is rather convenient that it is Pan who induces Ofelia to rebel against the Captain, steal the baby, and for the final goal to re-unite Ofelia with her real father. This is so significant in the sense that, this is very likely exactly what a stereotypical father would do if one were still present. Relating back to the question, if we remember that the only missing member of Ofelias family unit is a father, Pan could well be Ofelias attempt at completing this broken family unit through her imagination. If we then look at what this suggests about the ideology of Pans Labyrinth, it seems to me that it could suggest the same as Spirited Away but also, when taken out of the comfort zone of a strong family unit, it can actually force a child to mature in a greater way than with one. Through close analysis of both films, it has become clear that children crave the stability that the traditional family unit provides. They also thrive in it. Both central female characters in each film, undoubtedly piece together some kind of family in whatever way they can, in the absence of their actual family members. However it has also become apparent that people around characters who lack stability, are without question, drawn to filling those roles. When looking at the evidence given for each character explored in the two products, it would be a huge understatement to say that each member of the traditional family unit doesnt have a massive impact on the central protagonist. The two films convey the messages of family importance in such a way that without the supporting family characters whose roles are taken on within each piece, the actions and development of both Ofelia and Chihiro in their respective films would both be completely different without the presence of these characters.

Free Essays - Along Came A Spider :: spider

  James Patterson wrote Along Came A Spider.   The genre is adult fiction.   It is a good novel because it has a great mystery in it.   This novel also has a lesson in it.   The lesson is not to tie your family up with your work.   The setting in this novel takes place in Washington DC from 1932-1934.   Gary Soneji, (a.k.a. Gary Murphy) is a serial killer who kidnapped two children, Maggie Rose, the golden-haired daughter of a famous movie actress.   The other child was Shrimpie Goldberg, the son of the Secretary of the Treasury.   Gary Soneji dragged these two kids from place to place all over Washington.   When Gary is Gary Soneji, he commits crimes all the time.   When Gary is Gary Murphy, he is the perfect little angel who loves his family.   When he’s one Gary, he can’t remember the other Gary.   Gary Soneji kidnapped these two kids for a ransom of 3 million dollars.   Alex Cross is a detective who is out to get Gary.   Gary Soneji went after Alex’s kids, so Alex chased Gary around Washington and killed him in cold blood.   This novel shows person vs. person (Gary Soneji vs. Everyone) and person vs. self (Gary Soneji vs. Gary Murphy).   The setting in this novel takes place in the USA, mostly Washington DC.   The time period was from 1932-1934.   The setting is important because it took place in the projects, where lots of crimes were being committed all the time.   One minor character in this novel is Sampson.   Sampson knows Alex Cross better than his own two kids.   This is because Sampson is Alex’s partner in the police force.  Ã‚   Sampson hates Gary Soneji just as much as the next person, but unlike Alex, Sampson is afraid of Gary.   Sampson doesn’t have a wife or kids, so he hangs out at Alex’s house a lot.   Another minor character is Jezzie Flanagan.   She is Alex and Sampson’s boss at the police station.   She supports them 100%.   Jezzie had an affair with Alex at the end of the novel.   They went to Cuba for two months for â€Å"POLICE BUISNESS.†   I would say that the main character is Alex Cross.   I say this because from start to finish, he’s in every chapter.   Alex has two kids and he is divorced.   He works as the head at the police department.   His partner is Sampson and his boss is Jezzie Flanagan.

Current international thought and practices on the role of government auditing

Today, no 1 needs to be convinced that trust on IAs can be vitalaˆÂ ¦ The rise in stature of internal hearers therefore comes at the right clip ; Auditing resources are so scarce and dearly-won, and much is demanded of all hearers. † Ward et Al2.1 IntroductionThe aim of this chapter is to research current international idea and patterns on the capable country by placing and reexamining relevant local and foreign literature. This will put the footing for set uping a theoretical apprehension on the function of authorities auditing, both external and internal auditing, with peculiar accent on issues refering the relationship between them.2.2 AUDITING IN THE PUBLIC SECTORâ€Å" In virtually all legal powers, the populace sector plays a major function in society, and effectual administration in the public sector can promote the efficient usage of resources, strengthen answerability for the stewardship of those resources, better direction and service bringing and thereby lend to bettering people ‘s lives. † ( IFAC, 2001, par.004 ) Government auditing is a basis of good public sector administration ( IIA, 2006a ) . Hearers play a important function by helping authorities entities achieve, amongst other of import aims, answerability and unity by supplying indifferent sentiments on the usage of public resources.[ 1 ] The populace sector represents a principal-agent relationship as shown in Figure 2.2 below, with the functionaries moving as the principal ‘s agents that must give history to their principal of the extent to which the populace ‘s aims have been achieved. An effectual audit activity is deemed of import in order to cut down the hazards inherited in such a relationship. Given that public sector entities are complex and diverse, no individual administration theoretical account can function all of such entities ( IIA, 2006a ) . Thus, based on the demands and fortunes, many constructions rely on a combination of audit activities including both external and internal auditing.2.2.1 External AuditingThe range of external audit in the public sector should travel beyond giving an adept sentiment on the truth and equity of the fiscal statements to integrate appraisals on facets of corporate administration and the usage of resources, normally referred to as ‘value for money ‘ ( Bourn, et. Al, 2002 ) . Furthermore, INTOSAI GOV 9150 asserted that â€Å" compared to the IA, the Supreme Audit Institution ( SAI ) has the extra undertaking of analyzing the effectivity of the IA. † Furthermore, in transporting out their work EAs are non to be hindered during the public presentation of the audit but â€Å" aˆÂ ¦shall have the right of entree at all times to the company ‘s accounting recordsaˆÂ ¦ † ( Companies Act, 1995 ) . In this respect NAO ( 2009 ) specified that the Auditor General ‘s work is â€Å" facilitated by statute law which stipulates that any circumstance inhibiting such entree to information is to be reported to Parliament. † It is utile to separate between the cardinal elements of public sector audits. NAO ( 2009 ) sort its audits under the undermentioned classs:[ 2 ] fiscal and conformity audits ; public presentation audits ; particular audits and probes ; IT audits.2.2.2 Internal AuditingINTOSAI GOV 9140 highlighted that the function of internal auditing has â€Å" evolved from an administrative process with a focal point on conformity † to an indispensable constituent of administration in the populace sector. Indeed internal audit activities are seen as supplying confidence on the effectivity of public sector entities ‘ internal control environment by placing chances for public presentation betterment. Asare ( 2008 ) identified three chief elements, sometimes referred to as the ‘three pillars ‘ to explicate the function of internal auditing in the populace sector. As shown in Figure 2.3 below, these include the â€Å" rating and betterment of hazard direction, control and administration procedures. † This suggests that internal audit has continued to travel off from fiscal and conformity audits to a broader value-adding function, encompassing both consultancy and confidence activities, thereby moving as the executive arm of authorities. A brief description on each of these three pillars is summarised in Table 2.1 below:2.3 THE IMPORTANCE OF AUDITING STANDARDS AND INDEPENDENCE OF BOTH EXTERNAL AND INTERNAL AUDITORSDiplock ( 2005 ) argued that the challenge for the audit profession is to regularly reassess whether criterions are being followed and to show its independency. Over the old ages, INTOSAI members agreed that robust and dependable auditing criterions were required, underscoring that public sector scrutinizing must be underpinned by international criterions as good. As a consequence of alone cooperation between public and private sector scrutinizing at that place has been the development of International Standards of Supreme Audit Institutions ( ISSAIs )[ 3 ]. With regard to the Maltese scenario, the NAO uses the ISSAIs as guidelines of patterns that are followed when carry oning its fiscal and conformity audits. The Office besides uses International Standards on Auditing ( ISA ) of the IFAC when transporting out the audit of fiscal statements of certain public sector entities ( NAO, 2009 ) . The methodological analysis used by the IAID is based on International Standards for the Professional Practice of Internal Auditing that ( include Diagram ) is issued by the IIA ( IAID, 2010d ) . The independency of hearers, both EAs and IAs, is critical in guaranting that â€Å" public organic structures are accountable for their public presentation in footings of both stewardship of public money and the bringing of high quality services † ( Bourn, et. Al, 2002 ) . Indeed Bourn, et. Al ( 2002 ) advocate that such independency ensures that they can ‘speak as they find ‘ and ‘without fright or favor ‘ in an nonsubjective manner. This has become progressively of import following the recent fiscal dirts that have brought with them the loss in credibleness in the auditing profession. Furthermore, INTOSAI GOV 9150 stated that, â€Å" IA ‘s independency is cardinal to SAIs in the issue of utilizing IA ‘s work aˆÂ ¦ to be able to organize and collaborate with an IA. †2.4 RELATIONSHIP BETWEEN EXTERNAL AND INTERNAL AUDITORSâ€Å" If internal audit is judged to be effectual, attempts shall be made aˆÂ ¦ to accomplish the most appropriate division or assignment of undertakings and cooperation between the SAI and Internal Audit. † ( Lima Declaration, ISSAI 1, subdivision 3, par.3 ) Coordination and cooperation between SAIs and IAs is enhanced as both parties can harvest benefits in their uninterrupted thrust to accomplish efficiency and effectivity in public services. For this ground, such a relationship should be seen as an chance to beef up public sector auditing. The IIA and INTOSAI recognise the importance of such a relationship by being ‘natural spouses ‘ . They portion a common linguistic communication such as criterions ; understand several functions, duties and outlooks ( Moser, 2008 ) .2.4.1 Opportunities for Cooperation in PracticeAlthough comparatively small research has examined the countries of coordination and cooperation between I & A ; EAs in the populace sector, the following five facets of cardinal scrutinizing pattern characteristic most conspicuously in the literature: Audit planning ; Internal Controls ; Fraud and Irregularities ; Coverage ; Consultancy. Audited account Planning: INTOSAI GOV 9150 identified five chief phases during an audit procedure where SAIs may utilize the work of IAs amongst which there is the planning phase.[ 4 ]This phase is deemed to be an of import portion of the procedure for pull offing an audit map where the EA should execute a preliminary appraisal of the internal audit map. Such an appraisal will act upon the nature, timing and extent of external audit processs, depending on the SAIs judgement of the relevance of the internal audit. Audit Commission ( 2010 ) sets out the importance for the EA to place what work it will be seeking to put trust upon during the planning phase as this, â€Å" ensures that the proposed work meets the timetable and demands to enable external audit to put trust upon it. † Spencer Pickett ( 2010 ) explained that there are several degrees to which audit planning may be interfaced as shown in Figure 2.4. As can be seen in the below figure, at the extreme, it can ensue in one planning papers being prepared which, harmonizing to Spencer Pickett ( 2010 ) , is more relevant in the populace sector given that EAs tend to presume a function in procuring value for money.Figure 2.4: Interfaced Audit PlanningInternal Controls: Following the passage of the Sarbanes-Oxley Act of 2002, internal control duties for both I & A ; EAs increased. Harmonizing to Engle and Joseph ( 2008 ) , this â€Å" represents an country where enormous value can be achieved through proper coordination. † The primary intent of internal audit is to measure and better the effectivity of the system of internal control.[ 5 ]On the other manus EAs are required to obtain an apprehension of the control environment prior to the readying of the fiscal statements in order to be after the audit and develop an effectual audit attack. In her survey, Colbert ( 1993 ) concluded that the IAs ‘ work can help the EA in understanding the design of the control construction by, for case, supplying system and papers flow charts of the accounting system and finding if the set system has been really put in topographic point. Fraud and Irregularities: This has been identified by HM Treasury and NAO ( 2000 ) as another possible country where information can be exchanged, given that both hearers are interested in the bar and sensing of fraud. Internal audit work in relation to fraud can be relevant to EAs when measuring the hazards of stuff misstatements found in the fiscal statements. Since IAs have greater cognition about the entity ‘s operations than EAs, fraud hazard appraisal warrant important trust on internal audit work. Such a statement is supported by surveies done by KPMG, which indicate that IAs are more likely to detect fraud than EAs ( KPMG, 2009 ) . This is illustrated in Figure 2.5 where 47 % of frauds were discovered by internal audit, legal or conformity forces compared to the 9 % of frauds detected by EAs. Coverage: One of the basic types of cooperation between hearers includes the exchange of audit certification. Audit Commission ( 2010 ) recognises that sharing of audit studies and other audit information will â€Å" heighten understanding and effectiveness † . Moeller ( 2005 ) argued that internal audit studies should be circulated to EAs as they constitute an of import agencies of maintaining the EA informed of the internal audit findings and other activities. In set abouting the work necessary to underpin an sentiment on the audited entity ‘s fiscal statements, the EA may seek to trust on the work of the IA. Audit Commission ( 2010 ) indicated that the IAs can supply the EAs with: An audit program ; Entree to scrutinize studies and associated working paper files ; Detailss of any important alterations to the audit program. Spencer Pickett ( 2010 ) further highlighted that the internal audit activity ‘s concluding communications, direction ‘s responses to such communications, together with any subsequent follow-up reappraisals can help EAs in finding and seting the range and timing of their work. Some EAs, on the other manus, may hold concerns about turning over their work documents to IAs due to their professional duties refering confidentiality and independency as highlighted by Moeller ( 2005 ) . Nonetheless their work can be â€Å" used as input to IAs in be aftering the countries to underscore in future internal audit work † Spencer Pickett ( 2010 ) . Consultancy: HM Treasury and NAO ( 2000 ) indicated that audience is cardinal to construct an effectual cooperation channel. The same position is shared by Spencer Pickett ( 2010 ) who affirmed that regular audience is indispensable in order â€Å" to utilize similar techniques, methods and nomenclature † to transport out the work. The two parties may confer with with each other even when they are non working together in a peculiar country such as confer withing on specific audit findings. Committedness, communicating and assurance were identified as three indispensable constituents that need to be present to guarantee effectual audience, as indicated in Table 2.2 below. INTOSAI GOV 9150 acknowledges that coordination and cooperation can be done either officially, where there will be formal understandings or protocols or in an informal manner based on good will such as in the instance of audiences. Other possible countries of coordination and cooperation between SAIs and IAs were identified by HM Treasury and NAO ( 2000 ) and a brief drumhead is provided below: Conformity with Laws and Regulations Since IAs continuously assess the controls over conformity with Torahs and ordinances that are internal to the Government such as Parliamentary blessing for outgo, SAIs can put trust on their work. This is of import given that most SAIs ‘ mission statement underscore the significance of the consideration of properness[ 6 ]and hence internal audit activity is utile to find whether â€Å" activities and concern have been conducted in conformity with Parliament ‘s outlooks † ( HM Treasury and NAO, 2000 ) . Audited account of spread administrations Although non peculiarly applicable to Malta, this has been recognised as another country of cooperation when the audited entity is dispersed geographically. HM Treasury and NAO ( 2000 ) argued that when the two parties are allowed to work in joint squads or one of them undertakes work on behalf of the other, more economical usage of audit resources is made.Reliance on the Internal Audit ‘s WorkISSAI 200 pointed out that, â€Å" When the SAI uses the work of another hearer ( s ) , it must use equal processs to supply confidence that the other hearer ( s ) has exercised due attention and complied with relevant auditing criterions, and may reexamine the work of the other hearer ( s ) to fulfill itself as to the quality of that work. † ( Section 2, par.2.45 ) Reliance by EAs on internal audit ‘s work is governed by ISSAI 1610 that farther highlighted two chief points that SAIs must see after set uping that the internal audit map is relevant to the audit. These include[ 7 ]: Whether and to what extent, to utilize the specific work of the IAs ; If so, whether such work is equal for the intents of the audit. Such standard requires EAs to reexamine IAs work, which normally involves remaking specific trials every bit good as executing a more general reappraisal. The Sharman[ 8 ]Report ( 2001 ) found that the relationship between cardinal authorities internal hearers and NAO â€Å" has non been every bit near as might hold been expected † , in portion because the focal point of internal audit has tended towards non-financial countries, doing its work of less value to those scrutinizing fiscal statements. Three major standards were identified as a common component in the surveies that examined the relationship between I & A ; EAs. These elements influence the EAs ‘ trust on IAs as shown in Figure 2.6 below.2.4.2 Potential Risks of CooperationA figure of benefits were identified from the coordination and cooperation between SAIs and IAs including amongst others, more efficient and effectual audits based on a clearer apprehension of the several audit functions and demands ( HM Treasury and NAO,2000 ) . However, INTOSAI GOV 9150 highlighted some possible hazards that could have in their relationship and that should be managed consequently in order to accomplish the full scope of benefits. The outstanding points include: Possible struggles of involvement ; Any via media of independency and objectiveness, blockading the ability to transport out an audit with an indifferent sentiment ; Premature revelation of audit findings to an external party, possible taking to a breach of confidentiality ; No consideration of restraints or limitations placed on the other hearer when finding the extent of coordination and cooperation ; Developing wrong decisions when utilizing the work of IAs ; Possible difference of decisions or sentiments which could take to a possible hazard of credibleness of either party. To accomplish a healthy relationship both parties need to be efficient and effectual as otherwise a possible menace might be if inefficient operations are in topographic point, particularly if there is trust on each other ‘s work. With mention to the Maltese scenario, the NAO conducted a survey on the ‘Internal Audit Function within Government Ministries ‘ ( NAO Report, 2000 ) .[ 9 ]This survey dates back to 1999 and no farther survey has been carried out since so. It was observed that, although the map did take to some stray benefits, it fell abruptly of the needed degree of effectivity. This was largely due to: Inadequate cardinal coordination ; Restrictions in the map ‘s independency within Ministries ; Lack of direction support ; Lacks in enlisting and preparation patterns ; Restrictions and deficiency of resources ; Other factors act uponing the effectivity of the map including the relationship between the NAO and IAs.2.5 challenges and barriers to effectual coordinationGolen ( 2008 ) highlighted that â€Å" in any on the job relationship, one has to be wholly aware of the human dealingss constituent that can originate, and the internal and external audit relationship is no exclusion. † In fact the first relevant survey sing the relationship between I & A ; EAs, realised by Mautz ( 1984 ) , as cited by Haron et Al ( 2004 ) , showed that from internal audit ‘s point of position the relationship with external audit was merely ‘ostensibly ‘ a good one. Since a working squad relationship is a cardinal constituent for an effectual and efficient independent audit, communicating jobs have a direct impact on the result of an audit. Indeed the undermentioned communicating barriers were recognised by Golen ( 2008 ) , given that, one time identified and addressed, communicating between I & A ; EAs would better.Distortion or Omission of InformationThis occurs when an component of pride influences the information exchanged negatively, as each party perceives his work as critically of import for the decision of an audit. Both parties may non lend in adequate item with regard to the information required from each other. Golen ( 2008 ) highlighted that such a barrier could be managed by â€Å" supplying an environment that encourages unfastened lines of communicating † in order to run into the aim of the audit.Lack of CredibilityThis is particularly of import from the point of view of the EA because if the latter perceives that the IAs d eficiency credibleness, he will be unwilling to put trust on the IA ‘s work. In fact, Golen ( 2008 ) argued that â€Å" some IAs see their interactions with EAs as non one of their favorite parts of the occupation because of the EAs ‘ limited usage of their work. † Such a state of affairs may ensue in tenseness and struggle. The relationship could be improved if IAs possess the cognition, accomplishments and other competences to show their value, in order for EAs to accept their work as dependable.Inclination non to listenHarmonizing to Golen ( 2008 ) , the first measure to heighten communicating is through effectual hearing as negative attitudes towards each other can be damaging to the relationship. He argued that both parties need to be open-minded by set uping a footing of seeking to derive proper information from each other without developing any premature opinions.Resistance to ChangeAnother common barrier highlighted is the EAs ‘ opposition to alter t o new constructs and processs as these may be seen as a menace. When this happens IAs may develop a feeling of bitterness that could farther decline an â€Å" already delicate relationship † Golen ( 2008 ) . Both I & A ; EAs must be willing to give adequate clip to each other to turn out the benefits that could be gained by leting for alteration.2.6 DecisionIn visible radiation of the above, one can reason that although there are some possible hazards ensuing from cooperation, working together as a squad instead than two independent groups can merely better the efficiency and effectivity of the independent audit and finally taking to a better service to the populace. Yet, such cooperation can merely boom in an environment where there is common assurance, connoting that both I & A ; EAs should follow an active function in seeking chances to organize work, where possible, in the involvements of maximizing the benefit of their work and understating duplicate of attempt.

Brave New World Introduction Essays - 2157 Words

BRAVE NEW WORLD Introduction This novel was written by Aldous Huxley in 1932. It is a fable about a world state in the 7th century A.F. (after Ford), where social stability is based on a scientific caste system. Human beings, graded from highest intellectuals to lowest manual workers, hatched from incubators and brought up in communal nurseries, learn by methodical conditioning to accept they social destiny. The action of the story develops round Bernard Marx, and an unorthodox and therefore unhappy alpha- plus ( something had presumably gone wrong with his antenatal treatment), who vivits a new Mexican Reservetion and brings a savage back to London. The savage is at first fascinated by the New World, but finally revolted, and his†¦show more content†¦Different chasses exist- Alpha, Beta, Gamma, and so on- but their relations to each other and to society as awhole are stabilized by the painless technique of quot;sleep teachingquot; that demonstrates to each individual the manifest rightness of his or her place in the world. Huxley,Leonard Aldous Tall, witty, charismatic, conspicuosly handsome, a polymath, Aldous Huxley was an intellectual lighthouse for more than forty years. He wrote poetry ; drama ; screenplays ; journalism ; biography ; social, scientific and intellectual history ; he was a distinguished essayist, but above all else, he was a novelist. Judged early by critics and by a large popular audience as an original lamp of modern fiction, Huxley ´s work is now best undestoos as a mirror that creatively distorts and reshapes two lines of the narrative tradition. He was born in Godalming 1894,Surrey,and studied in Eton and Oxford University. He worked in various neewspaper and published four books of poems before appers his first published fictoin, Limbo (1920), which includes six stories and a brief play.In 1921 Huxley wrote his first novel, Crome Yellow. For the next 8 years Huxley published three novels. Each was followed by a collection of stories : Antic hay (1923), by Little Mexican (1924).The novel confirmed Huxley ´s relationship with the postwae generation ; Those BarrenLeaves (1925) by Two or Three Graces (1926) ; (1930). and PointShow MoreRelatedBrave New World Introduction2236 Words   |  9 PagesBRAVE NEW WORLD Introduction This novel was written by Aldous Huxley in 1932. It is a fable about a world state in the 7th century A.F. (after Ford), where social stability is based on a scientific caste system. 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