Expanded Comparison Matrix paper - 1825 Words

Expanded Comparison Matrix Paper of Transformational Leadership Leona Sgardner Grand Canyon University: RES811 Introduction to Research March 26, 2014 Comparison Matrix Paper of Transformational Leadership Transformational leadership’s influence on job performance, job satisfaction, employee attitudes, and employee engagement has been studied and compared to the influence of transactional leadership on the same. This paper compares three studies by three different researchers. Wright and Pandey (2010), Emery and Barker (2007), and Hechanova and Cementina-Olpoc (2013) conducted empirical research to determine the degree of influence transformational leadership played in each of their sample populations. This†¦show more content†¦They then moved to organizational structure and how that structure can support or obstruct transformational styles such as formalization of processes and procedures, inadequate performance measurement and rewards processes, and a hierarchical chain of command, referencing Bass and Riggio (2006); Howell (1997); Pawar and Eastman (1997); Rainey and Watson (1996); Shamir, House, and Arthur (1993); and Shamir and Howell (1999). Emery and Barker (2007) organized their literature review in subtopics within theoretical issues and hypotheses headings. They began by discussing employee attitude and customer satisfaction by linking organizational commitment and job satisfaction, referencing Porter, et al. (1974), and Kanungo (1982). They authors reviewed the relationship between organizational commitment and customer satisfaction as being well established citing Morrow (1993), Dornstein Matalon (1989), and Meyer Allen (1988). Morris (1995) and Brown Mitchell (1993) were referenced in providing the elements of employee job satisfaction. Emery and Barker (2007) compared and contrasted transformational and transactional leadership and linked them to organizational commitment and job satisfaction, citing Burns (1978), Keegan Hartog (2004), Bass Avolio (1987), and Conger Kanungo (1987). The authors suggested the themes of leadership style, employeeShow MoreRelatedExpanded Comparison Matrix Paper1550 Words   |à ‚  7 PagesExpanded Comparison Matrix Paper Amy R. Rhone Grand Canyon University: RES 811 – Introduction to Advanced Graduate Studies and Scholarship July 9, 2012 The three articles used for this comparison matrix looked at transformational leadership and how it affects those in relation to each study. The three articles were all written with a different purpose in mind, with all three correlating to the same hypothesis, â€Å"How does transformational leadership affect employees/individuals in different settingsRead MoreEssay on EXPANDED COMPARISON MATRIX1207 Words   |  5 Pagesï » ¿ Expanded Comparison Matrix Paper Gloria Moore Grand Canyon University RES-811 October 23, 2013 Expanded Comparison Matrix Paper In this paper there are three articles that we are going to examine, the first articles is review is Transformational Leadership the structure of an organization affects leadership within the public sector. The article tries to analyse the characteristics of the public sector with regard to the obstacles it represents towards leadership that is transformationalRead MoreMgt 401 Week 21447 Words   |  6 PagesGood title page! Business Model Comparison Team A – Kristen Taylor, Velma Mobley, Aaron Ford, Courtney Uchiyama July 8, 2013 MGT/401 Tricia Rosengarten Business Model Comparison Most small businesses require some outside funding. Not many entrepreneurs have enough personal capital to open and maintain funding for a business. To attract investors and attain partnerships, a business owner should consider a business model necessary. This paper will compare two restaurant businessesRead MoreEssay on Grand Canyon6847 Words   |  28 Pagesof strengths, weaknesses, and aspirations are most appropriate. To assist in this process, you will first complete a SelfAssessment and then write a reflective paper using the results. In addition, you will discuss the results of the Self-Assessment in the Discussion Forum. Complete the Doctoral Journey SelfAssessment. Self-Assessment Paper 40.0 At the beginning of every task, people need to answer three questions. First, what do I need? Then, what do I have? Gradable Items Details FinallyRead MorePerformance Evaluation Of Mini Aes And Ecc Encryption For Cloud Computing1469 Words   |  6 PagesInverse Shift Row rotates each row of input right side. But in Mini AES since we have 2X2 matrix Shift Rows is same as Inv Shift Rows. This provide the linear mixing component that ensures very high diffusion over multiple rounds. 3) Mix Columns: Mix Column takes each column of the input block and multiplies it with a constant matrix to obtain a new output column. Constant matrix in Mini- AES is The Inverse matrix of is used in Inverse Mix Column. in field operation.Therefore, is inverse of itselfRead MoreMeta Analysis : What Meta Analytic Article Did You Find Most Helpful And Why1447 Words   |  6 Pages 1. Define meta-analysis, discuss its advantages and shortcomings, and outline the steps taken to conduct a meta-analysis. What meta-analytic article did you find most helpful and why in preparing your research paper this term? The meta analysis starts by a recompilation of the estimation of the effect through a set of studies. This effects might be expressed such as a size index of the effect, the difference of means, the risk ratio or even correlation. The meta analysis allows to estimate theseRead MoreA Research Study On Project Management922 Words   |  4 PagesProject Management Institute. (Partington, 1996) States that with the rapid transformation from bureaucratic and hierarchical structures to more flexible, organic and matrix organizations conferences, seminars and organizations proliferated on how to manage projects. The PMI (Project Management Institute) was founded in 1969 as a nonprofit organization with the sole objective to â€Å"foster recognition of the need for professionalism in project management; provide a forum for the free exchange of projectRead MoreSwot Analysis of Amazon1084 Words   |  5 PagesSWOT analysis of Amazon.com Three major products and/or services that are offered by Amazon that will be the scope of this paper are digital content, retail goods and computing services. Amazon has several competitors in all three products/service lines. In the case of digital content a few major competitors to Amazon include Apple, Google, Barnes Noble, Hulu, Netflix, brick-and-mortar stores, and direct publishing by content owners. Advantage Amazon has over its competitors in the area of digitalRead MoreNursing Case Study1281 Words   |  6 Pagesdehiscence measurement 6 cm in estimation or beneath activated with FGF2 comparing with the control assemblage.  Interestingly, in patients with dehiscence measuring 5 cm or more optional suturing was embraced. In this experiment there was no carping comparison in the FGF2 treated assemblage connected with their single control gathering: it is likely that this control gatherings abbreviated recuperating time, contrasted with the control bunch with dehiscence mea suring 5 cm or less, was because of auxiliaryRead MoreThe Contract Administration Practices Between Turkey And United States1176 Words   |  5 Pagesaccordance with department policies and procedures as well as notifying responsible parties when funds can be disencumbered †¨ 13) Reporting any contract disputes immediately to the department procurement office. †¨ 14) Keeping an accurate auditable paper trail of contract administration †¨ According to CMAA (CMAA, 2010b) Construction Contract Administration aims to manage critical construction parameters in terms of time, cost, quality and information and to satisfy the owner’s goals and

Reflective Article Review †Sexual Harassment Free Essays

According to a survey by Crocker and Kalemba (1999) in â€Å"The Incidence and Impact Of Women’s Experiences of Sexual Harassment in Canadian Workplaces†, sexually harassed women in the workplace has been considered a contentious social dilemma as half women in the workforce went through incidence of various types of sexual harassment at work which made sexual harassment as the most widespread form of female sexual victimization, 1,990 women divulged their sexual harassment experiences, responses and how it affected their work and personal lives; furthermore, this analysis hows the characteristics of female sexual harassment and its consequences at workplace; moreover, the results are used to discuss complications and the organizational power theory’s understanding of workplace harassment complications. Crocker and Kalemba (1999) first present a sexual harassment survey done by Fitzgerald et al (1988) in the late 1980s in which the survey explore specific issues pertaining to risk factors and women’s responses to sexual harassment at workplace. We will write a custom essay sample on Reflective Article Review – Sexual Harassment or any similar topic only for you Order Now The study was considered as the largest Canadian survey describing 1,990 number of women hat participated about incidence and consequences of female sexual harassment in Canadian workplaces. Behaviours that are derogatory about women such as visual sexual materials are considered as gender harassment (542). Furthermore, verbal and non-verbal treatment are described as unwanted sexual attention while bribery or intimidation to gain sexual favours are part of sexual coercion (542). Victims of workplace sexual harassment go through feelings of job dissatisfaction,absenteeism, nervousness, anger, irritability, low self-esteem and increased stress level (543). Thacker and Gohmann (1996) research findings showed workplace sexual harassment are worst in male dominated settings that involved supervisor sexual harassment, sexual coercion and long term sexual harassment (543). The authors pointed out that organizational power theory pertains to workplace superiors harassment of subordinates and how employees are vulnerable to be sexually harassed due to their superiors authority to be in control of their subordinates work situations such as salary factor (543). The authors explained that contact theory illustrates the ill effects of exual harassment incidents in workplaces; thus, sexually harassed employees suffered more negative effects in male dominated work environments (543). Moreover, the authors described positive control theory as the positive relationship between the length of sexual harassment and ill feelings which means that failure to control the situation as time goes on makes a sexually harassed victim feels worse (543). However, the authors mentioned that sexual coercion has the worst effects and most recognized form of sexual attention (543). Victims of sexual harassment in workplace responded in ifferent ways such as confronting or ignoring their harassers, discussing the problem with a superior and filing an official complaint which is very uncommon (543). Victims of sexual harassment tend to confront their co-workers but not their superiors for fear of job loss or complaints consequences against someone with authority at work (544). There are several factors why targets of sexual harassment respond differently; consequently, sexual harassment is being viewed as a stressful life situation in order to conceptualize the way victims respond to sexual harassment (544). The sampling method conducted by female interviewers through telephone interviews performed in 1992 consisted of 1,990 Canadian working women between 18 and 65 year old, who were working or had worked in the past year at paid labour outside the home (544). The survey showed that 56% of Canadian working women were victims of sexual harass- ment in the previous year prior to the survey while the total working life rate was 77% (545). According to the survey, staring, remarks about women and jokes about the respondents were the top three form of sexual harassment while attempted physical orce, threats and bribery were the least frequent incidents of sexual harassment in the workplace (545). However, the survey showed that women were upset in all forms and frequency of sexual harassment in the workplace. Furthermore, the survey showed that gender harassment was the most common type of sexual harassment compared to non- verbal and verbal unwanted sexual attention and sexual coercion was t he rarest form of sexual harassment (546). One-third of the women reported that sexual harassment affected their job, 45% of the women reported an increased stress level, 48% indicated eing unable to perform their jobs and 14% reported personal obstacles such as preoccupation, stress at home and loss of trust in men (548). Job and personal effects were related to the type of sexual harassment and status of the harasser (548). The survey showed women harassed coercively reported more job –related and personal problems than women sexually harassed by co-workers (548). Gender harassment was only related to job effects and did not show a high level of job-related or personal effects while a bigger proportion of women reported more job-related problems in emale dominated environment than male dominated or gender-balanced work environment (548). Women react to sexual harassment directly by reporting, opening up to someone or confronting the predator at the same time women respond equally through indirect reactions such as be ing unresponsive, ignoring the problem, not taking sexual harassment seriously, avoiding the situation or altering own’s attitudes. The survey showed that women confront their co-worker harassers compared if harassed by others. In addition, women react differently when harassed by superiors such as leaving or quitting and retaliating when harassed by clients (550). The authors point out results of this survey that shows few women reported significant work related or personal issues and fairly direct responses to sexual harass- ment that are in contrast with the psychological literature that illustrates adverse effects and indirect responses (552). The findings does not contradict psychological literature and should not be perceived that sexual harassment is not a serious problem since a big percentage of working women reported worried of experiencing being sexually harassed. The authors reliazed that the inaccurate findings and the psychological literature n effects might be due to the way questions were asked and could have received an elevated emotional issues if a psychological instrument was asked. Furthermore, the authors find it hard to assume why the participants in the survey reported assertiveness and direct responses while psychological literature focuses on passive and indirect responses. The findings of the survey did not support the contact theory that the authors presented such as the ratio of male and female in the workplace, level of contact with male related to effects and a higher proportion of women who responded bout job performance being affected worked in a female-dominated environment (553). This contradicts Thacker and Gohmann’s (1996) predictions about contact theory and findings that they presented. However, the organizational power theory was well supported with the findings that more adverse effects and passive responses associated with harassment committed by a superior or someone with authority in a workplace. Women respond directly if harassed by their co-workers and more likely quit their Job when harassed by superiors ; thus, this shows that women avoid confronting their superiors. I do not find the article informative enough because the survey done was very limited in nature. For example, they are only focused on determining effects and responses of Canadian working women in male dominated settings and if they included women sexually harassed by fellow women as I think this is possible too, then the survey could have been more concise and interesting to read. Another thing is that they did not describe the ethnicity of these women who participated in this survey. I had read other articles about sexual harassment and different women with various ethnicity responds ifferently from each other about how sexual harassment affects them. I found out from other articles that women with colour are not as assertive and willing to share about their experiences as Caucasian women due to their culture and their residency status in Canada. Sexual harassment is a social issue that needs to be addressed for the protection and safety of all women of colour. Any woman does not deserve to be sexually harassed in any kind of form of harassment. Furthermore,women should voice their concerns and seek help if they fear for their safety especially in public places or at workplace. How to cite Reflective Article Review – Sexual Harassment, Essays

Finance and Accounting – Audit Framework

Question: Identify and evaluate the need for and uses of an audit report Analyse the current version of the audit report Briefly analyse and comment upon the illustration of a possible improved version of the auditors report as outlined in the IAASB Invitation to Comment document. Answer: 1.0 Introduction The concept of an audit is very much important each business management depending upon the nature of the business. The concept of auditing and the concept of the in-house control system are related with each other (Bigus, 2012). There are different advantages of the in-house control system. The process of the in-house control system is a continuous process of accounting and auditing in the management. The in-house control system comprises of the set of rules and policies and procedure of the management, which are required to provide. There are different kinds of management problems that exist in the management (Braiotta, 2010). The systematic as well as the independent examinations of the documents, vouchers, accounts of the management to ascertain the financial statement of the present management in order to reflect a true and fair value of the management (Whittington and Pany, 2012). The job of the internal control management, as well as the job of the in-house control system, is to assure all the activities in the management to run smoothly. There are different kinds management frauds in the management, the job of the in-house control system as well as the job of the in-house control system is to detect all the management frauds and its early detection if they are committed. The concept of the in-house control system helps the auditor to complete the audit work on time (Gramling, Rittenberg and Johnstone, 2012). There are different kinds of the job of the auditor. It is not possible for the auditor to complete and perform all the jobs (Braiotta, 2010). All the management performs all the entire audit activity in different segments of time. On the other hand, the concept of the in-house control system is the process of performing a continuous auditing process in a regular manner. It is a process of regular auditing procedure in the management. The job of the audi tor becomes a bit easy after analyzing the entire internal control report of the management (Gramling, Rittenberg and Johnstone, 2012). 2.0 Background of the Study Marks and Spencer is a British Multinational Company, which mainly deals with all kinds of retail products. This particular company fall under the retail management and are specialized in selling different minds of clothes, household products, etc. The entire process of auditing is a very old as well as a traditional process (Gramling, Rittenberg and Johnstone, 2012). The entire auditing procedure is a concept, which exists from the time of Vedic period. At present, the concept of an in-house control system, as well as the process of auditing, becomes very much popular in every management (Whittington, 2012). Depending upon the nature of the business as well as the size of the management the concept of auditing as well as the concept of in-house control system has become compulsory. The primary objectives of the Marks and Spencers are much concerned with verifying the accounts exhibit and to reflect a true and fair statement of the company. The job descriptions of the auditor depend on the appointment made by the company for the auditor. The primary objective of the company and the auditor is to reflect a true and fair value of business (Whittington, 2012). The secondary objectives of the company are to omit errors and frauds, to omit compensating errors, to omit error of principles, etc. (Htay, 2012). Different management follows different kinds of auditing methods and auditing procedure. Statutory Audit, Periodical Audit, Interim Audit, Partial Audit, Cost Audit, Management Audit, Continuous Audit, etc. Depending upon the nature of the business the type of audit programs are selected by the company (Braiotta, 2010). Marks and Spencers is a big retail chain company. The statutory auditing system is the auditing procedure this particular company has adopted (DallO, Specter and Bruni, 2012). 3.0 Analysis of the audit report This particular case study deals with the concept of the auditing procedure of the Marks and Spencers Company (Weirich, Churyk and Pearson, 2012). This particular company appointed the auditor for two purposes. One is the primary objective and, on the other hand, there is the secondary objective (Htay, 2012). The concept of primary auditing is the concept of analyzing all the financial statement of the company to reflect a true and fair view of the financial statement of the company. On the other hand, the secondary objective of the entire auditing procedure is to detect different kinds of errors and frauds in the entire management procedure (Gramling, Rittenberg and Johnstone, 2012). The current auditing report of this particular company shows the financial positions of the company (Stevens, 2011). Balance sheet of Marks and Spacers shows the financial positions of the company. Balance Sheet of Marks and Spencers Assets Initial balance 2007 2008 2009 2010 2011 Ready money and temporary Funds $5,000 $5,667,300 $5,392,737 $5,195,134 $4,997,763 $4,658,182 Financial records receivable 3,000 3,000 3,000 3,000 3,000 3,000 Total stock 19,000 19,000 19,000 19,000 19,000 19,000 Prepaid operating cost 0 0 0 0 0 0 On time income tax 0 0 0 0 0 0 Other Present assets 500 500 500 500 500 500 Total current assets of the company $27,500 $5,689,800 $5,415,237 $5,217,634 $5,020,263 $4,680,682 Buildings of the company $60,000 $60,000 $60,000 $60,000 $60,000 $60,000 Land and Buildings 45,000 45,000 45,000 45,000 45,000 45,000 Investment improvements 0 0 0 0 0 0 Technology and equipment 33,000 33,000 33,000 33,000 33,000 33,000 Less: Accumulated reduction fixed cost 0 18,600 37,572 56,916 76,632 96,720 Net property/equipment of the company $138,000 $119,400 $100,428 $81,084 $61,368 $41,280 Goodwill of the Comoany $0 $0 $0 $0 $0 $0 Overdue Returns 0 0 0 0 0 0 Long-term funds 0 0 0 0 0 0 Deposits 0 0 0 0 0 0 Other long-term assets 0 0 0 0 0 0 Total assets of the company $165,500 $5,809,200 $5,515,665 $5,298,718 $5,081,631 $4,721,962 Net Liabilities Initial balance 2007 2008 2009 2010 2011 Financial records payable $3,500 $3,500 $3,000 $3,000 $1,500 $1,500 Accrued operating expense 0 0 0 0 0 0 Clarification payable/short-term liability 0 0 0 0 0 0 Capital leases 0 0 0 0 0 0 Other present liabilities 2,500 2,500 2,500 2,500 2,500 2,500 Total present liabilities $6,000 $6,000 $5,500 $5,500 $4,000 $4,000 Long-term debt from loan Expense calculator $35,000 $65,522 $50,320 $34,358 $17,598 $0 Other long-term debt $42,000 $200,000 $150,000 $175,000 $225,000 $150,000 Total debt of the company $83,000 $271,522 $205,820 $214,858 $246,598 $154,000 Other liabilities of the company 0 0 0 0 0 0 Entire liabilities of the Company $41,000 $71,522 $55,820 $39,858 $21,598 $4,000 Equity Initial balance 2007 2008 2009 2010 2011 Owner's justness (common) $45,000 $45,000 $45,000 $45,000 $45,000 $45,000 Paid-in assets 25,000 25,000 25,000 25,000 25,000 25,000 Preferred equity 0 0 0 0 0 0 Retain pay 0 (232,940) (470,864) (705,941) (964,860) (1,242,024) Total equity $70,000 ($162,940) ($400,864) ($635,941) ($894,860) ($1,172,024) Total liabilities and equity of the company $111,000 ($91,418) ($345,044) ($596,083) ($873,262) ($1,168,024) Analysis of the Balance Sheet From the above balance sheet of the marks and Spencers the auditor can reflect a true and fair view of the firm. The Auditor can the appropriate structure of the financial positions of the management (Lenz and Sarens, 2012). After going through the auditing report, the auditor concluded about the entire assets and liabilities of the company. This particular company maintains a good financial background (Weirich, Churyk and Pearson, 2012). The majority of the shareholders can satisfy the individual demands. On the other hand, this particular report will help the new shareholders in the market to invest in the primary market on the shares of Markers and Spencer has adopted (DallO, Specter and Bruni, 2012). According to the auditor of this particular company, a good financial report of the company will help the company to increase the entire financial structure of the company as by the reflection of a good financial report it will motivate all the shareholders to invest in the shares of this company (Vallabhaneni, 2014). Cash Flow Statement of Marks and Spencers 2007 2008 2009 2010 2011 Total Operating activities Net income of the company $125,000 ($237,925) ($235,077) ($258,919) ($277,164) ($884,084) Reduction of fixed assets 5,350 18,972 19,344 19,716 20,088 83,420 The books receivable 9,622 0 0 0 0 9,622 Inventories of the company 43,163 0 0 0 0 42,163 Financial records payable 0 (500) 0 (1,500) 0 (2,000) Amortization 0 0 0 0 0 0 liabilities company 0 0 0 0 0 0 Additional operating cash flow items 0 0 0 0 0 0 Total operating activities $182,085 ($219,453) ($215,733) ($240,703) ($257,076) ($750,879) Investing activities Investment expenditures of the year $0 $0 $0 $0 $0 $0 Acquirement of business of the year 0 0 0 0 0 0 Transaction of Permanent assets $0 $0 ($1,000) $0 $0 (1,000) Other invest cash flow matter 0 0 0 0 0 0 Total investing activities $0 $0 ($1,000) $0 $0 ($1,000) Finance activities long-standing debt/finance $450,111 ($65,202) $9,038 $33,240 ($92,598) $334,589 Chosen stock of the company 4,213 4,213 4,213 4,213 4,213 21,065 Sum cash dividend paid 3,879 3,879 3,879 3,879 3,879 19,395 Ordinary reserve of the company 0 0 0 0 0 0 Additional financing cash flow items 0 0 0 0 0 0 Total financing activities $458,253 ($57,110) $17,130 $41,332 ($84,506) $375,049 Cumulative cash flow $7,662,300 ($276,563) ($199,603) ($199,371) ($341,582) $6,645,182 Beginning cash balance $5,000 $7,667,300 $7,390,737 $7,191,134 $6,991,763 Ending cash balance $7,667,300 $7,390,737 $7,191,134 $6,991,763 $6,650,182 Analysis of the Cash Flow Statement The above figure shows the entire cash inflow and a cash outflow of the company (Lenz and Sarens, 2012). After completing the entire auditing procedure of the company, the auditor concluded about the entire cash flow statement of the company. This particular cash flow statement of the company shows the entire cash inflow as well as the entire cash outflow of the company (Louwers, 2011). The cash inflow, as well as the entire cash outflows of the company, determines the net cash positions of the company. The result of the cash flow of the company will reflect in the balance sheet (O'Leary, 2012). 4.0 Concept of IAASB The International Auditing and Assurance Standard Board influence the institutional aspect on the International harmonization concept of the auditing procedure. This particular assignment contains the total auditing report and audit procedure of this particular company. Due to the cultural differences of the working system of different countries the entire the auditing procedure of all the origination are different (Sinnett, 2010). This particular company follows Developing, Promoting and maintaining all the standards of the entire auditing procedure. There are some international stands, which are maintained by all the auditors in the proceedings of the audit work. The entire auditing procedure is changed in many aspects (Gramling, Rittenberg and Johnstone, 2012). There are different minds of modern techniques, which are introduced by this particular management (Stallings and Brown, 2012). The main objective of this particular management is to develop all the strategies in the global format. At present, the concept of auditing is applicable in each business management. The concept of auditing is become compulsory for every management adopted (DallO, Specter and Bruni, 2012). The type of auditing procedure is determined by analyzing the requirements of the management. It helps the management to develop a good working structure. This governing body was found in the year 1978 (Stevens, 2011). The main objective of this body is to bring a proper standard among all the rules of the audit which all the auditors follow while organization the day-to-day auditing activities. The majority of the auditing principles will maintain universality among the auditing practice in the entire world (Vallabhaneni, 2014). 5.0 Conclusion This particular assignment mainly deals with the identifications of the needs and applications of the audit report. The assignment and the audit report are based on the name as Marks a Spencers. Marks and Spencers is one of the largest United Kingdom Retail Company. The balance sheet, as well as the cash flow statement of the company, is maintained in the assignment. All the standards of IAASB about the universality of all the auditing principle Referenced List Bigus, J. (2012). Vague Auditing Standards and Ambiguity Aversion.AUDITING: A Journal of Practice Theory, 31(3), pp.23-45. Braiotta, L. (2010).The audit committee handbook. Hoboken, N.J.: Wiley. DallO, G., Speccher, A. and Bruni, E. (2012). The Green Energy Audit, a new procedure for the sustainable auditing of existing buildings integrated with the LEED Protocols.Sustainable Cities and Society, 3, pp.54-65. Gramling, A., Rittenberg, L. and Johnstone, K. (2012).Auditing. [Mason, Ohio]: South-Western/Cengage Learning. Lenz, R. and Sarens, G. (2012). Reflections on the internal auditing profession: what might have gone wrong?.Managerial Auditing Journal, 27(6), pp.532-549. Lenz, R. and Sarens, G. (2012). Reflections on the internal auditing profession: what might have gone wrong?.Managerial Auditing Journal, 27(6), pp.532-549. Louwers, T. (2011).Auditing assurance services. New York: McGraw-Hill Irwin. O'Leary, C. (2012). Semesterà ¢Ã¢â€š ¬Ã‚ specific ethical instruction for auditing students.Managerial Auditing Journal, 27(6), pp.598-619. O'Leary, C. (2012). Semesterà ¢Ã¢â€š ¬Ã‚ specific ethical instruction for auditing students.Managerial Auditing Journal, 27(6), pp.598-619. Sinnett, W. (2010).Audit fee survey 2010. Morristown, N.J.: Financial Executives Research Foundation. Stallings, W. and Brown, L. (2012).Computer security. Boston: Pearson. Stevens, K. (2011).Wiley CPA Exam Review Focus Notes. Hoboken: John Wiley Sons. Vallabhaneni, S. (2014).Wiley CIAexcel Exam Review 2014. Wiley. Weirich, T., Churyk, N. and Pearson, T. (2012).Accounting auditing research and databases. Hoboken, N.J.: Wiley. Whittington, R. (2012).Auditing and attestation 2012. Hoboken, N.J.: Wiley. Whittington, R. and Pany, K. (2012).Principles of auditing other assurance services. New York: McGraw-Hill Irwin.