Physics Viewed As Difficult Subject Education Essay

Chapter 2.02.1 IntroductionPresents, the research workers are concern about the involvement of pupils in larning Physicss, as it is unhappily diminishing. As a research worker semen pedagogues, they would non wish this to go on. So they try to accommodate new manner of instruction and do the schoolroom go more piquant, originative and interacting with the pupils. The research findings are based on literature reappraisal demoing that pupils have troubles on conceptual apprehension in Physics. What are the causes that make pupils dislike Physicss? How is Physics being taught in Brunei Science Education? Furthermore, this subdivision will besides include ways to work out this job, on how teacher need to alter their instructional attack such as improvizing learning manner i.e. be more synergistic in heightening pupils ‘ better apprehension in Physicss with the aid of information and communicating engineering ( ICT ) such as Synergistic simulation. It besides include a reappraisal on how effectual is ICT and synergistic simulation in Physics instruction can be in pupils ‘ apprehension and acquisition. Likewise, attitude of the pupils besides play critical function in their accomplishment of that peculiar topics. Other surveies will besides include on how ICT or synergistic simulation can act upon their attitude towards larning Science will be included. Simulations have been around practically since the coming of computing machines, and research workers have been looking at schoolroom utilizations of simulations for over 20 old ages. We want to see the effectivity of computing machine simulations for back uping scientific discipline instruction and acquisition and foregrounding ways that simulations can be best used to make so. ( Smetana, 2000 ) Computer simulations help the lesson to be more synergistic, reliable, and give meaningful larning chances possible to pupils. Learners can detect, explore, recreate, and have immediate feedback about existent objects, phenomena, and processes that would otherwise be excessively complex, time-consuming, or unsafe. ( Smetana, 2000 ) Even though the computing machine simulations can non replace scientific discipline schoolroom and research lab activities wholly but they offer assorted advantage in footings of pupils originative thought and enquiry accomplishments. ( Sahin, 2006 ) . With the aid of computing machine simulation besides, it can assist explicate the inside informations of what go on in such as atom motions of solid atoms where it truly difficult to visualise in existent life. ( Blake & A ; Scanlon, 2007 )2.2 Brunei Education Systems: SPN21In 2009, instruction system in Brunei had reformed to SPN21 instruction system where the end is to supply holistic instruction for pupil s and to accomplish the fullest potency for all in the close hereafter. Harmonizing to Yussof, ( 2012 ) , cited in SPN21 Curriculum more balanced, 2012, SPN21 provide quality instruction for all to fix the young person for their hereafter grownup functions as capable and originative thought citizens who can lend to society. In add-on to that, Masdi, ( 2008 ) besides emphasized that Science and engineering is important in developing a competitory economic system and prolonging a state ‘s development ( SPN21 to hold new scientific discipline course of study, 2008 ) Harkirat, ( 2006 ) stated that the manner the instructor Teach scientific discipline in Brunei are largely traditional method i.e. chalk and talk. Furthermore, the instructors felt advantageous in learning this manner as this can understate the schoolroom subject as the pupils are busy copying notes from the white board. As a consequences, post accomplishment of this type of learning method shows really small betterment. ( Dhindsa, 2006 ) Surveies made by Pengiran Jadid, ( 2007 ) found out that 185 instructors ‘ learning manner in secondary school turned out to be reasonably traditional i.e. they taught the pupils with auditory and ocular method nevertheless some of the pupils would non preferred this method. ( Bostrom* , 2011 ) . In SPN21 instruction course of study, learning methods need to be alteration to accomplish with the ends. Rahman, ( 2011 ) stated that one of the instructors that join Leadership in Educational Programme ( LEP ) stating that school instructors were told to seek to use new and advanced methods of learning to assist the students cope with the execution of the twenty-first Century National Education System ( SPN21 ) . This encouraged the pupil to transport out their most suited or preferable manner of larning such as researching on the Internet. This will decrease the pupil ‘s dependence on the pedagogues while they learn at their ain comfy pace.A ( Jong, 2011 )2.3 Physics viewed as hard topicHarmonizing Abdul Qadeer Soomro, ( 2011 ) pupils find Physics as one of the debatable countries within the field of scientific discipline. Reason for this is that instructors taught Physics traditional direction. This magnetizes fewer scholars than other field of scientific discipline topics. William ( 2003 ) , province that the major general grounds for happening Physicss uninteresting are that it is seen as hard and irrelevant particularly female pupils. The worsening figure of pupils taking to take Physicss during their farther surveies continues to be a cause for concern for scientific and educational communities around the universe. ( Defty, 2006 ) Students find Physics hard as they have to postulate with different representations such as experiments, expressions and computations, graphs and conceptual account at the same clip. Harmonizing to Redish ( 1994 ) , he explains why pupils describe Physics as hard: Physicss as a subject requires scholars to use a assortment of methods of understanding and to paraphrase from one to the other, covering with tabular arraies of Numberss, graphs, equations, diagrams and maps. Physicss besides requires the ability to utilize algebra and geometry which relate to mathematics topics. This makes larning Physicss peculiarly hard for many pupils particularly those pupils who do non like to job resolution. Muhall, et Al, ( 2001 ) besides added that particularly in electricity and magnetic attraction as instructor find it hard to present this lesson as they barely show what truly traveling on inside a circuit particularly. Electricity is a peculiar job, as it involves highly complex and extremely abstract constructs and therefore wholly dependent on theoretical accounts so that pupils could easy visualise and understand the constructs. In order to make these, ICT can assist teacher in explicating the hard abstract.2.4 ICT in Physics EducationThe rapid alteration in development of Information and Communication Technology ( ICT ) has made important impact in transforming many facets particularly education in general and higher instruction in peculiar. It is besides significantly importance for the instructors to understand the accomplishments and cognition required in utilizing ICT peculiarly in Physics instruction. ICT alteration instructors ‘ function from spoon feeding the inform ation to pupils to ease pupils to research new information. ( Lubis, et al 2011 ) In order to guarantee that pupils are competent in the country of larning engineerings, instructors tend to alter their attitude and present new ICT tools and engineerings into their Physics categories. ( Jarosievitz, n.d. ) Besides that, surveies done by Tasouris, ( 2009 ) , instructors in Cyprus thinks that with the aid of ICT in Physics instruction pupils can research in-depths the hard constructs, motivate pupils and heighten their scientific apprehension by researching the alive images in synergistic simulation for case. ICT besides enhanced active acquisition among the pupils. They can work on existent life jobs in deepnesss and most significantly doing larning less abstract. With ICT besides encourage collaborative acquisition in footings of interaction and cooperation among instructors and pupils. Unlike static-text and print based text books, with ICT pupils can really see what really happens in certain phenomena for illustration motion of inactive charges in stuffs. Quite figure of surveies has stated that technology-rich acquisition environment has a positive impact on pupil acquisition. Surveies conducted by Fraser, B & A ; Aldridge, J, ( 2003 ) which look intoing whether results, focused and ICT rich larning environment promote pupil accomplishment, attitudes towards capable, attitudes to utilize of ICT and academic efficaciousness. They found out that surely technology-rich larning environment has a positive and important consequence on pupil acquisition, attitudes towards capable, attitudes to computing machine usage and academic efficaciousness. With that engineering assisted direction truly helps pupils to develop a conceptual apprehension of abstract representation of physical scientific discipline as it emphasizes simulation, visual image, life, etc. Hence, to heighten pupils ‘ deeper mental imagination ( Fisher, D, 2003 )2.5 Effective instructional attacks: Traditional Teaching Style vs. Interactive SimulationEffective instruction must include two major constituent i.e. teacher directing out information, and pupils receive and exchange feedback. Major job presents is instructors still comfy of utilizing chalk and speak as their instructional attack. This is because they do non hold clip as they were pressured to complete up course of study and continue rapidly to boring alteration. Brunei instruction system is largely assessment based. This influenced the instructor to merely learn and hotfoot to finish the course of study content without even acknowledge whether the pupils really grasp the construct. To avoid this, ICT is introduced as one of the instruction tools that might assist pupils in their acquisition and made instructors ‘ life easier in footings of explicating hard construct in Physics peculiarly. One of the ICT tools that happen to be truly assisting teacher account better is synergistic simulation. Teacher can really utilize synergistic simulation in on-line site for case Phet. Phet stands for Physics instruction engineering, where the instructors from other state come up with synergistic simulation in each topic and portion to other instructor where they can download it and accommodate it to the schoolroom. The suite includes over 50 research-based simulations that span the course of study of introductory Physics every bit good as sample subjects from advanced Physicss and chemical science. ( Perkins, et al. , 2006 ) The synergistic simulation are free and does non necessitate to utilize cyberspace services. This simulations are designed to be extremely synergistic, prosecuting and do unfastened larning environment in the schoolroom that provided alive feedback to the pupils as good. This simulation supply instructor and pupils higly ocular, dynamic representations of Physics constructs. Furthermore, the simulations seek to construct expressed Bridgess between pupils ‘ mundane apprehension of the worl and the implicit in physical rules. For illustrat ion in electrostatic, utilizing simulation as the theoretical account to explicate the inactive charges truly behave if initiation or conductivity bear downing apply to the stuff etc. Alessi & A ; Trollip S.R. , ( 1991 ) defined simulation in instruction as a powerful technique that gave pupils some facet of the universe by retroflexing or copying it. The simulations besides allow pupils to interact with it in a similar mode to the manner they would respond in existent state of affairss. Students besides play an reliable function transporting out complex undertakings with the simulations. Simulation incorporate an engaging and synergistic attack in the schoolroom as it is more towards pupil centred acquisition. This allows the pupil to research, be funny and generate critical thought. It besides helps developing in constructivism as pupils learn by constructing on their anterior apprehension through a series of geographic expeditions. This besides ignites the pupils ‘ involvement in happening out new things in certain subjects. Furthermore, this aid teacher to explicate the microscopic with the designed theoretical account available. Simulation can be used non merely in schoolroom but besides in research lab. Where instructors can utilize it to put up the experiments that are took clip to put up, or even the practical that is really unsafe to make. ( Noah Finkelstein, 2006 ) Figure 1 and figure 2 below are illustrations of synergistic simulation that can be used in the schoolroom. Figure 1: Simulation on Kinematicss and Energy Figure 2: Simulation on Force applied Harmonizing to Bozkurt & A ; Ilik, ( 2010 ) it has been seen that the groups who study with computing machine simulations are more successful than those who study with traditional methods. In add-on, the analysis that has been made sing beliefs of the groups shows that the instruction methods play a function on pupils ‘ beliefs. With the aid of a powerful simulation many of Physics topics which are hard to learn and present can be made simpler and clearer harmonizing to Zacharia & A ; Anderson, ( 2003 ) . In Shirley Pasion Caday research, the survey reveals that there is a important difference between the average pre-test tonss and average post-tests tonss of the experimental group in the trial on scientific discipline constructs. She besides concluded that computing machine simulation experiment is an effectual tool to capture the involvement of pupils toward the acquisition of Physics as a topic. ( Caday, 2004 ) Research workers analyzing the usage of simulations in the schoolroom have reported positive findings overall. Studies done by Kulik, ( 2002 ) computing machine simulations can be effectual in developing content cognition and procedure accomplishments, every bit good as assisting advancing enquiry and conceptual alteration. It besides helps pupil gained understanding and achievement capable countries, for case Physics. Harmonizing to Ajmian & A ; Fatim ( 2007 ) survey, the understanding per centum in the pupils ‘ larning utilizing multimedia oriented package is much higher, and the consequences are promoting. With synergistic simulation it can better pupils ‘ visual image and particularly in assisting pupils to see construction in phenomena and processes that are traditionally ‘invisible ‘ to pupils i.e. a procedure that can non be seen by bare oculus ‘small procedure ‘ i.e. motion of protons or even ‘big procedure ‘ i.e. motion of Eart h as stated by Lindgren & A ; Schwartz, ( 2009 ) . On top of that, with the aid of synergistic simulation it can rectify pupils ‘ misconception in Physics. However, synergistic simulation still can non replace existent research labs as pupils truly necessitate the scientific discipline accomplishment procedure ( psychomotor sphere ) in making the experiments. However, the usage of synergistic simulation gives pupils the thoughts of what to anticipate in existent research lab experiments hence, Choi & A ; Genarro, ( 1987 ) province that simulations work best and effectual if the experiments require cognitive interaction.2.6 Students ‘ attitudes and achievement towards larning PhysicssStudents ‘ attitude is likely to play critical function in any satisfactory account of their public presentation in schools which is suggested by Schunk & A ; Hanson, ( 1985 ) . Harmonizing to Hendrickson, ( 1997 ) , attitudes are the best forecaster for appraisal of pupils ‘ succ ess. One survey had been done in Turkey where they indicate that scheme direction can act upon the attitude towards larning Physics. In Mehmet, ( 2009 ) survey, he provides some grounds which indicates the correlativity of positive-ness of pupils ‘ attitudes towards scientific discipline with instructional scheme in Physics. Equally long as instructor avoided traditional attack in their instruction, this will increase pupils ‘ involvement and more positive towards the topic. It is realized that Physics is non a popular topic among the pupils and is regarded as hard. If the instructor taught in traditional instruction manner, pupils are prone to memorise the expression for tests since they do non follow the Physics constructs in the schoolroom. Therefore, traditional Physics categories frequently result in pupil failures and negative attitudes towards the topic. ( Mehmet Sahin, 2009 ) Ogunlele, W ( 1993 ) in his surveies besides stated that many pupils developed negative attitudes towards Physics acquisition as a consequence of the fact that instructors are unable to fulfill their aspiration or ends or even their wonder in Physics subjects. Another interesting survey done by Onyinye & A ; Okereke, ( 2012 ) their research showed that pupils negative attitude towards Physics were due to, instructors non leting pupils to execute practical separately because of deficient equipment in the research labs in other words non plenty hands-on experience. Students felt that they have lack motive for category battle. ( Erylmaz, 2011 ) . It is good known that negative attitude towards a certain capable makes acquisition or future-learning of the pupils hard. Therefore, Guzel, ( 2004 ) emphasized that developing pupils ‘ positive attitudes towards scientific discipline lessons is the most of import intent of scientific discipline instruction. Most research workers agreed on how attitude of pupils towards certain capable might act upon their ulterior public presentation or accomplishment in their acquisition. The more negative pupils ‘ position or involvement towards the topic, it will do pupils non to execute better in their survey. Fraser, B & A ; Aldridge, J, ( 2003 ) reveal that pupil academic accomplishment is positively correlated to the pupils ‘ perceptual experiences of the acquisition environment.2.7 DrumheadThe literature reappraisal suggested that, with the aid of ICT and synergistic simulation, these can assist to better Science instruction. In which it can assist teacher to explicate abstract things better. Students will understand more, clear out misconception and avoid rote larning finally. Teacher besides bear in head that to integrate utilizations of ICT in pupils larning, non merely utilizing ICT in explicating but allowing the pupils use the ICT in order to research new things and being syner gistic in the schoolroom. This will do the schoolroom more to pupils centred. In the hereafter, hopefully with the appropriate and changeless usage of ICT and synergistic simulation in schools might develop pupils with rich ICT accomplishments in order to carry through state ‘s vision in 2035.

How Music Education Helps Students Education Essay

A music instruction is profound on pupils because it provides a assortment of womb-to-tomb wages ; hence, it should be encouraged and instilled in the school course of study.Why Students Should Analyze MusicStudents should analyze music because it offers them the ability to show themselves and larn to work independently and with others every bit good as logical thought, teamwork, perceptual experience, a sense of accomplishment, and an esteem for the humanistic disciplines.Benefits of a Music EducationPersons benefit from a music instruction through as it helps certain parts of the encephalon develop, along with IQ, reading degree, and a sharper memory come with exposure to music. Learning to play an instrument can be compared to larning another linguistic communication and can be disputing at times. Students have to be disciplined in order to get the hang playing an instrument ; it takes clip and committedness which in bend sets criterions of quality that enhances their desire for a cademic excellence.How Music Education Helps StudentsA music instruction allows pupils to show feelings and have a self-identity. Band and orchestra members are less likely to smoke, imbibe intoxicant, or experiment with other drugs than other non-music childs. An instruction in music besides allows pupils to bond with other members in their group who portion common thoughts, beliefs, and behaviours and to be included in multiple coteries, where they feel like they belong.Music Teaches Lifelong SkillsSkills which are indispensable in the work force and community are developed through music survey. The humanistic disciplines besides help excite economic activity by pulling tourers to events and hence increasing the community ‘s local revenue enhancement base. Students involved in their music instruction plan said music is what defines them because it helps them show themselves. A music instruction really does what is said to be true about itA Music Education: The IncomparableIn troductionWhat sort of an instruction do you desire for your kids? Are you satisfied with an instruction sufficient for them to graduate or make you desire them to work at something to the point that it ‘s every bit perfect as they can do it ( Gill, Rogers, and Rogers, 2000 ) ? A music instruction gives pupils subject, strength, and possible along with the resources of teacher support and ego appraisal for every pupil to larn. These accomplishments help pupils all throughout their lives, no affair what they do. The benefits of music instruction are profound on pupils ; hence, it should be encouraged in the school course of study.Why Students Should Analyze MusicWhy should pupils analyze music and is at that place anything society could make to promote all kids to hold the experience? Music offers pupils the ability to show themselves and larn to work independently and with others ( Children ‘s Music Workshop, 2012 ) . Whether it is set or choir, pupils have to pattern th e music over and over by themselves to finally be able to work with others in dry runs and compose an outstanding public presentation. Because of the humanistic disciplines personal connexion to largely everything we want for our kids and schools, they deserve a topographic point in the course of study. Analyzing music besides teaches pupils, logical thought, teamwork, perceptual experience, and esteem for the humanistic disciplines ; plus, it is fun at the same clip and gives pupils a sense of accomplishment which is invaluable to parents and schools ( Frisco School of Music, 2012 ) . In association, with the survey: The Benefits of Humanistic disciplines Education: An Probe of Causality and Individual Perceptions composed by Dr. Barbara Airulla, we besides see similar benefits persons receive from holding an instruction in the humanistic disciplines. She asked respondents composed of both parents and non-parents whether they believe that instruction in the ocular humanistic disciplines and music contributes to other academic success? ( Such as higher classs or trial tonss in other topics like math or scientific discipline. ) Of the 150 respondents, she received responses of 125 yes ( 93.98 % ) , 8 no ( 6 % ) , and 17 non-responses. In the 2nd portion to this inquiry she besides asked them to bespeak one ground why they believe ocular humanistic disciplines and music instruction contribute to academic success ( Airulla, B. 2004 ) . The undermentioned diagram indicates the responses she received: Figure 1: Reasons why you believe instruction in ocular humanistic disciplines and music contributes to other academic success. ( Airulla, B. , 2004 ) . Many of these responses are similar to the results found through research and you can see that people genuinely believe a music instruction has a great impact on persons. However, on the contrast to these old surveies and many more, some school principals, overseers, school board functionaries, and instructors are still blinded by the valuable effects of music to a pupil ‘s instruction.Benefits of a Music EducationIn bend, what benefits are gained through music and how can humans win from analyzing it? Thinking abilities grow, pupils are more occupied in what they study, and they learn from each other through music. The development of certain parts of the encephalon along with IQ, reading degree, and a sharper memory come with exposure to music. Every clip instrumentalists perform, they have to modify the round, pacing, phrases, pitch, temper, and musical technique. From these uninterrupted challenges, the encephalon becomes improbably skilled at multitasking ( Children ‘ s Music Workshop, 2012 ) . When the Princeton, New Jersey based College Entrance Examination Board looked at SAT tonss of college-bound high school seniors, they discovered instrumentalists of 6 old ages or more scored 57 points higher on the trials verbal subdivision and 41 points higher in math than their non-art equals ( Children ‘s Music Workshop, 2012 ) . A survey shown by the Glen Burnie County School District in Maryland stated test tonss of 223 4th through 6th class pupils both involved in and missing music instruction showed no distinguishable difference. Those pupils involved within the music plan showed no marks of increased trial tonss than their non-music equals ( Corral, 1998 ) . However, this survey was conducted on kids between 4th through 6th grade pupils who have non had adequate musical experience in order to efficaciously heighten trial tonss ; hence, this information is irrelevant and can non be used to find the consequence of music on its participants. In spring 2006, the Harris Interactive canvass of high school principals noted a drastically higher category attending of 93.3 per centum and a 90.2 per centum graduation rate among schools with music plans. Unlike their antagonist, schools without music classs merely obtain attending of 84.9 per centum among pupils and a graduation rate of 72.9 per centum ( NAfME, 2012 ) . These are simply a few of the legion successes of a music instruction. Figure 2: Comparison of graduation and attending rates among schools with a music instruction vs. those without a music instruction. Not merely does music instruction make pupils smarter, it besides teaches subject and heed. Learning to play an instrument can be compared to larning another linguistic communication and can be disputing at times. Students have to be disciplined in order to get the hang playing an instrument ; it takes clip and committedness to put out clip each twenty-four hours to pattern, pattern, and pattern some more ( Petress, 2005 ) . Musicians learn workmanship as they study how inside informations are put together fastidiously and what constitutes good, as opposed to mediocre work. The National Education Longitundinal Study showed these criterions of excellence have had an consequence on the enormous sums of academic and honor awards pupils receive ( Children ‘s Music Workshop, 2012 ) . School systems ought to demand music instruction as a new degree of excellence and a rank of virtue all parents and schools should desire for kids.How Music Education Helps StudentsAlong with the old be nefits of a music instruction, music besides allows pupils to show feelings and have a self-identity. Band and orchestra members are less likely to smoke, imbibe intoxicant, or experiment with other drugs than other non-music childs ( Frisco School of Music, 2012 ) . A sense of accomplishment comes with music. Once pupils achieve their end, the satisfaction they feel is invaluable and is surely something to be proud of. Music helps us happen our self-identity and allows us to see into our privy inner universes by showing which type ( s ) of music we enjoy. For this ground, group individualism through music is both wide and limited. An instruction in music may let a pupil to be included in multiple coteries, every bit good as excepting them. The bonding of members in a group who portion common thoughts, beliefs, and behaviours is formed through this construct. Music besides helps insulate and divide one coterie from another. Hazard taking through music public presentation teaches pup ils to get the better of fright and prevent it from going a job subsequently in life ( Children ‘s Music Workshop, 2012 ) . Learning through music allows pupils to be themselves in their ain manner. Should n't every parent want this for their kid? Have you of all time wondered how a kid sees the universe? A music instruction offers kids the ability to detect the universe otherwise. Cultural instruction is continually learned and encouraged through exhibition of the humanistic disciplines and humanistic disciplines ( NAfME, 2012 ) . Students who study music learn to esteem and hold understanding towards people of other point of views, civilizations, and imposts. Analyzing music is like larning a 2nd linguistic communication in which most people speak. Many instrumentalists have taken a piece of music and translated it into several linguistic communications and manners. It ‘s through thoughts like these, that people all around the universe are introduced to something they usually would ne'er take part in or listen to. Music cuts across racial, cultural, societal, educational, and economical limitations ( Petress, 2005 ) . It is of import that in every instruction system, schools teach pupils about different ways of life, a nd non merely the one pupils live in.Music Teaches Lifelong SkillsNot merely does a music instruction aid pupils throughout school, it teaches accomplishments which are indispensable in the work force and community. Increasingly obliging techniques established through an instruction in the humanistic disciplines are appealing to the direction and aggressiveness of the state ‘s work force ( Children ‘s Music Workshop, 2012 ) . Common art sections of the originative work force are multiplying at a rate of more than double the remainder of the state ‘s work force. Such units include painters, histrions, lensmans and writers. Within these sections are persons employed in architecture, manner design, movie, picture, music, and package development ( NAfME, 2012 ) . The humanistic disciplines besides help excite economic activity by pulling tourers and increasing the community ‘s local revenue enhancement base ( Children ‘s Music Workshop, 2012 ) . These are s ome of the many advantages music instruction offers pupils in the work force and throughout their life-time. Students ‘ point of views on how studying music helps them, is an of import factor in schools taking to necessitate music in the course of study. Members of New Milford ‘s music plan and Wagner ‘s orchestra Pitt say their music accomplishments have helped them in faculty members such as math and scientific discipline. Based on neurological trials, Mr. Michael Pitt, president of the music section at Robert Wagner Middle School and president of the Music Education Association of New York City, says â€Å" it has been proven that pupils who have a hands-on experience in the humanistic disciplines achieve more elaborate job work outing in faculty members than pupils who are introduced to computing machines at immature age † ( Gill et al. , 2000 ) . By an extra and advanced vocabulary and a more focussed schoolroom, pupils have besides learned to hold forbearance in what they do ( Rubin, 2007 ) . Obviously, pupils enjoy music and like that it ‘s something th ey can make recreationally, but music instruction is besides a category to look frontward to at school. It is different from the needed categories because there are no trials and few dull minutes where pupils sit at that place listening to the instructor. Students need this chance to take a interruption from the required nucleus categories in which most of them dread. New Milford ‘s high school pupils involved in their music instruction plan said music is what defines them. Music helps them show themselves and demo others music is cool and non simply for geeks ( Rubin, 2007 ) . A music instruction really does what is said to be true about it ; trial tonss have improved and are go oning to come on, while music helps pupils find their self-image. An instruction in music besides relieves emphasis on pupils, and broadens their skylines. Former President Bill Clinton provinces, â€Å" music is about communicating, creativeness, and cooperation, and by analyzing music in school, pupils have the chance to construct on these accomplishments, enrich their lives, and see the universe from a new position. † This quotation mark sums up the cardinal points of why an instruction in music is good to most people. We must proclaim and promote a new attack for other pupils, parents, and schools find a manner to appreciate music before it is excessively late ( Children ‘s Music Workshop, 2012 ) .DecisionAn of import decision to come out of this treatment is we as a society return music for granted. Human existences need to be educated with all types of instruction in order to accomplish maximal human potency. By back uping this position, you could assist put music in the nucleus of the school course of study. All pupils ought to hold an chance to meet and spread out their endowments in all educational systems. Schools demand to maintain and implement the humanistic disciplines in instruction because they set up in pupils a life style that last a life-time.RecommendationsIn order to promote music instruction in schools, I recommend that people do their best to inform the populace and school decision makers about the impacts a music instruction has on persons. The more advocators we have to assist back up the position of set uping music instruction in the school curriculum the better opportunity persons will hold at wining in life. By prolonging this position we can greatly impact the lives of future coevalss for old ages to come.

Marketing Audit Article Example | Topics and Well Written Essays - 500 words

Marketing Audit - Article Example Demographics can provide such opportunities as new customers, increased sales, and increased variety of customers, which all point to the increase of sales and productivity. Threats can also occur such as customers moving away, and customers developing other tastes, because of interaction (Cayla & Arnould, 2008). The economy has increasingly become weak, and, as a result, margins keep on falling and so does asset values. Because of these economic difficulties, the company has faced number financial challenges though it remains profitable. To deal with these financial problems, the company is planning to close about 20 of its stores that are underperforming so as o cut costs and save money (Fortune 500 List of Best Companies, 2009). It is clear that with the current financial problems and challenges with the environment, the availability of the company’s raw materials is going to go down with costs increasing. The costs of energy are also likely to increase because of the same challenges. There have been few, if any, complains about the role of the company in conservation and pollution. In fact, the company has been widely recognized for its initiatives in taking care of the environment and in sustainability. The company has come up with a number of goals to fulfill by the end of 2012 to ensure conservation and sustainability. In addition to this, the company also utilizes a carbon footprint, sustainable foods, reusable bags, zero waste, and conservation initiatives to ensure that the company does little damage to the environment (Fortune 500 List of Best Companies, 2009). There have been major technological innovations in today’s global market, and in the grocery industry. For example, there are new technologies for packaging, for eliminating waste, for ensuring green initiatives, and for production and manufacturing. The company

History Essay Example | Topics and Well Written Essays - 1000 words - 32

History - Essay Example n the blacks started to unite themselves in order to fight their freedom from the claws of slavery and also the Indians did not welcome the white in their land. â€Å"Violence had escalated on the frontier before the rebellion. Some Doeg Indians took a few hogs to redress a debt, and whites, retrieving the hogs, murdered two Indians. The Doegs then sent out a war party to kill a white herdsman, after which a white militia company killed twenty-four Indians. This led to a series of Indian raids, with the Indians, outnumbered, turning to guerrilla warfare.† â€Å"The resistance included stealing property, sabotage and slowness, killing overseers and masters, burning down plantation buildings, running away. Even the accommodation "breathed a critical spirit and disguised subversive actions." Most of this resistance, Genovese stresses, fell short of organized insurrection, but its significance for masters and slaves was enormous.† (Roll, Jordan 158) â€Å"Several witnesses said thousands of blacks were implicated in one way or another. Blacks had made about 250 pike heads and bayonets and over three hundred daggers, But the plan was betrayed, and thirty-five blacks, including Vesey, were hanged. The trial record itself, published in Charleston, was ordered destroyed soon after publication, as too dangerous for slaves to see.† â€Å"The Spaniards "thought nothing of knifing Indians by tens and twenties and of cutting slices off them to test the sharpness of their blades." Las Casas tells how "two of these so-called Christians met two Indian boys one day, each carrying a parrot; they took the parrots and for fun beheaded the boys." The Indians attempts to defend themselves failed.† â€Å"The white invaders seized land and stock, forced Indians to sign leases, heat up Indians who protested, sold alcohol to weaken resistance, killed frame which Indians needed for food. But to put all the blame on white mobs, Rogin says, would be to ignore "the essential roles played by

About me Essay Example | Topics and Well Written Essays - 250 words - 1

About me - Essay Example My first step was to create a timetable for myself with the appropriate timings for all the different tasks. Though the time table did take time but I promised myself that I would stick to it. I allocated a perfect time to all my works according to their importance. Along with this I also bought a small notebook which could fit into my pocket so that I could carry it anywhere with me. This assisted me in the development of the habit of taking small notes so that I did not forget tasks that needed to be performed. The maintenance of a time table was a crucial step since it assisted me in the further steps that I had to take which included reading, memory and concentration. I made it a habit to read two pages of the English newspaper so that my reading could improve. Concentration was always a problem and because of that I could not concentrate on my class lectures. To assist in this, I started allocating an hour everyday to read a book without any break. For enhancing my memory I started writing down things at least thrice that I had to learn. If they were lengthy I would read them more than twice so that I could retain them. Also as soon as a test schedule was received I used to mark it as a top priority on my time table. I also gave my reading time and the time for concentration in this preparation time to read my own text books which would maintain my concentration as well my reading habits. These formulas turned out to be very helpful for me. I excelled in studies with improving grades in every session. Thus proper management and priority of works assists in excelling in one’s studies and it is actually practice that makes one

Marketing Concept and recommendation Case Study Example | Topics and Well Written Essays - 750 words

Marketing Concept and recommendation - Case Study Example Abercrombie & Fitch engage in gender segregation. They cater for all cloth-needs of the male gender and the simple ones to the female population of their market. Females with large bodies do not find the clothes that fit them and, therefore, feel uncomfortable visiting the stores. It has sent a feeling of rejection and buyers would prefer going to other shops. Among the issues Abercrombie & Fitch face include income segregation, lawsuits and attaining sustainable market. These barriers can hurt children and make them feel like they need to change themselves to gain acceptance in the places (Grinberg, 2012). Abercrombie & Fitch is engaging on income segregation. It may be a good thing to set the prices highly for a certain market but not go public about the same. By the CEO going public, it meant that Abercrombie & Fitch do not want to interact with the poor and their kids. It has a bad effect on the sales in that even the rich people who have close ties with some poor members of the society would not buy the product. It brought about a taint in their public image. Thus the public finds the products offensive and disrespectful. Therefore, it is a weakness to company’s progress. Abercrombie & Fitch should thrive to grow a sustainable market where economics shock will not throw them out of the market. Also, success it is created by having relations with the public and letting them understand that you care and wish them well. Not understanding the consumer base, as it is happening, is a weakness in the business progress. Abercrombie & Fitch marketing strategy has dealt a blow to the consumer market. People do not feel comfortable purchasing in these stores and would not come with or recommend friends. They are beginning to purchase at other stores where they feel comfortable. Additionally, the lawsuits on the company depict a picture of an employer that does not care about employee welfare. The improper hiring and firing taints its public

Taiwan Essay Example | Topics and Well Written Essays - 1750 words - 1

Taiwan - Essay Example the fresh vegetables (turnips, carrots, cabbage) and other ingredients like spices (ginger, anise, salt, sesame oil and chilli peppers) with variety of sauces involve nutritional preserving methods of cooking like sautà ©ing, boiling, steaming and stir frying. Taiwanese eat frequently and usually three to four times a day but commonly breakfast, lunch evening snack and dinner are taken. However, they also take snacks in the evening before dinner and the most popular of them are Guan Cai ban, Yu Wan (fish ball) and meat ball and rice noodles, Yong Ho soya bean milk, chicken rice (Ji Rou Fen), pearl milk tea and etc. In Taiwan food is usually shared among the family members during breakfast, lunch, evening snack and dinner. All the family members eat and dine together and at a same time from the traditional hot pot in winters. Since the teachings and values of Confusion (obligation of individuals to one another) are very deeply rooted in the region. Therefore, women of the house are usually given the responsibility to prepare meals for the family. Families usually eat in their living rooms, but since after industrialization wave a popular way to eat was bien dang, this box contains all varieties of food like beans, vegetables, fish or pork with noodles or rice. The price is cheap in comparison to homemade meals; therefore, eating outside is much more common in Taiwan than any other place. There are many varieties available in bien dang like chicken, pork, vegetable they occur due to diverse ethnic nature of the region. Super markets do not sell their goods on whole sale prices that is why grocery becomes expensive for the buyers and they opt for readymade meals like bien dang which are cheap. Staple food noodles, rice or any other would be consumed with chop sticks. Meals are served in round small bowls usually especially if it’s liquid plus meat food. The bowl is kept close to the chin and chop sticks are used to eat the firm parts of the food. Since I grew

How does New Mexico's (Albuquerque and Santa Fe) media (newspapers) Essay

How does New Mexico's (Albuquerque and Santa Fe) media (newspapers) portray issues of drought and water allocation in the state o Geography of Albuquerque and Santa Fe - Essay Example The Albuquerque MSA population includes the city of Rio Rancho, one of the fastest growing cities in the United States, a hub for many master-planned communities which are expected to draw future businesses and residents to the area. According to the United States Census Bureau, Albuquerque has a total area of 181.3 square miles (469.6km). 180.6 square miles (467.8km) of it is land and 0.6 square miles (1.6km) of it (0.35%) is water. The metro area has over 1,000 square miles developed. Albuquerque lies within the northern, upper edges of the Chihuahuan Desert ecoregion, based on long-term patterns of climate, associations of plants and wildlife, and landforms, including drainage patterns. Located in central New Mexico, the city also has noticeable influences from the adjacent Colorado Plateau Semi-Desert, Arizona-New Mexico Mountains, and Southwest Plateaus and Plains Steppe ecoregions, depending on where one is located. Its main geographic connection lies with southern New Mexico, while culturally, Albuquerque is a crossroads of most of New Mexico."(Albuquerque, 2007) Wikipedia goes on to further detail the geography of the region as follows: "Albuquerque has one of the highest elevations of any major city in the United States, though the effects of this are greatly tempered by its southwesterly continental position. The elevation of the city ranges from 4,900 feet (1,490m) above sea level near the Rio Grande (in the Valley) to over 6,400 feet (1,950m) in the foothill areas of the Northeast Heights. At the airport, the elevation is 5,352 feet (1,631m) above sea level. The Rio Grande is classified, like the Nile, as an 'exotic' river because it flows through a desert. The New Mexico portion of the Rio Grande lies within the Rio Grande Rift Valley, bordered by a system of faults, including those that lifted up the adjacent Sandia and Manzano Mountains, while lowering the area where the life-sustaining Rio Grande now flows".( Albuquerque,2007) Santa Fe is located within the same region .Santa Fe is situated in the northern part of the Rio Grande Valley which essentially falls at the southern edge of the Rocky Mountains. It enjoys an area of 37.33 square miles and is situated at an elevation of 7,000 feet above sea level. The city is located in the foothills of the Sangre de Cristo mountain range, and has a dense pine forest on the outskirts which can be reckoned as near to the city. Mountain terrains enforce a kind of semi arid continental climate in Santa Fe and due to this climate the city has moderate summers and winters. In general the humidity is experienced at low levels and the bright sun shine is present almost 300 days per year. However Santa Fe receives very good snowfall and the annual average is clocked at 32 inches with deeper snows remaining fast at higher altitudes during the winter. General Climate of Albuquerque and Santa Fe Albuquerque and Santa Fe represent arid to semi arid kind of climate .Wikipedia describes the climate of Albuquerque as follows: "Albuquerque's climate is usually sunny and dry, with low relative humidity. Brilliant sunshine defines the region, averaging more than 300 days a year; periods of variably mid and

Utilitarianism Essay Example | Topics and Well Written Essays - 500 words - 4

Utilitarianism - Essay Example Self – interest is the main thread that binds egoism. In this case, what seems to be ethical with egoism is the importance of taking into account the effects of one’s exercise of ego, with rational thinking coming into play. There are some complications that come along with is a pointed out by Huemer, where ethical egoism cannot really give the personal satisfaction that is tantamount to the effort exerted (Huemer). With this condition, there is a need to understand that the philosophy itself is oftentimes problematic in terms of application and of practice. On a critical level, there is nothing wrong about being self – centered when it comes to needs or desires. However, indulgence might be a problematic condition that emerges henceforth. These two possibilities make egoism rather unwelcoming since both appear to be lacking rational self – judgment.  Self – interest is the main thread that binds egoism. In this case, what seems to be ethical with egoism is the importance of taking into account the effects of one’s exercise of ego, with rational thinking coming into play. There are some complications that come along with is a pointed out by Huemer, where ethical egoism cannot really give the personal satisfaction that is tantamount to the effort exerted (Huemer). With this condition, there is a need to understand that the philosophy itself is oftentimes problematic in terms of application and of practice. On a critical level, there is nothing wrong about being self – centered when it comes to needs or desires. However, indulgence might be a problematic condition that emerges henceforth. These two possibilities make egoism rather unwelcoming since both appear to be lacking rational self – judgment.   The weakness of ethical egoism comes when it lacks rational thinking. In most cases, egoism is used to underestimate others. This is no longer beneficial for an individual even if self – centered age nda comes with it. Pragmatically, people are always reinforcing their egos and use it to get what they need. Sometimes, some will use it not just for personal gain or personal glory. They use it for the benefit of others. If the self – centered tendencies are diverted to a greater good for that matter, then things will surely be better for everyone. That seems to possible and rational way to diverted egoism that is a way to egocentric to an egoism that can be more socially relevant.  

Class size and student learning Research Paper Example | Topics and Well Written Essays - 1000 words

Class size and student learning - Research Paper Example All the same, those that approve of the shrinking of class sizes fight for the benefits that it could have on the success of students within these smaller classes. The greatest benefit of shrinking the size of classes is that students would be able to receive more one-on-one communication with the teacher. The teacher will have the opportunity to understand the academic strengths and weaknesses of each student (Chen, 2008), which can help them find and use various methods to help them teach. After the subject has been taught, if a handful of students are still unable to grasp the topic, the teacher will be able to find more time to address the needs of each individual student. This could prove to be especially beneficial to at-risk students. With fewer students, the teacher would also be given more time in which to teach their subject, whether to the whole class or individually, until everybody is able to properly comprehend what is being taught. The teacher will be able to find more available time to implement various teaching techniques and instruments, such as labs or other specialized instruction, to aid the students in understanding the subject matter. With a small class size comes a general lack of disciplinary problems (Vanderlee, 2009). There would be fewer students to present distractions to fellow students and to the teacher. As such, a teacher would be able to spend more of their time teaching than tending to the disruption of troublemaking students. Likewise, students will find it easier to focus more on their work than on the distractions caused by their peers. When there is less distraction in the classroom, there will be more time dedicated to learning and to making sure that everyone is at the same level of understanding as the rest of the class. This not only applies to the teacher, but to the students as well, who will be able to direct their attention onto the primary reason for being in the classroom, which is to learn. Without distractions, the teacher will either be able to get through lessons quicker, while still being able to slow down their pace of teaching when it is demanded of by one or more of the students. Finally, students are more likely to participate in class activities and discussions if the size of the class is smaller. This is mainly due to the fact that students often feel more comfortable when there are fewer people around. With fewer students in a single classroom, there will be an increased sense of closeness between the students and the teacher (Blatchford, 2003), which can come in handy as students begin to rely on each other for help, especially when the teacher is aiding another student. There is also less pressure for the students to impress their fellow classmates, providing them every opportunity to really engage in what is going on within the classroom. When a student actively participates, they are presented with the best chance of fully grasping what they are being taught. They are also a ble to receive the proper feedback when they are more vocal in class discussions, which can be used to further determine if more studying or practice activities are required. The greatest concern about decreasing class size is the extensive cost of doing so, and the fact that most schools do not readily have the resources to make it happen.

Activity Intended for Enhancing a Skill Essay Example for Free

Activity Intended for Enhancing a Skill Essay This paper examines the effectiveness of the activity that is carried out in order to enhance a particular skill. The activity of turning letters into words is selected and carried out as a game between the members of an identified group with the main objective being attainment of improved group performance and development. The paper examines the degree of response achieved in the skill with the help of the intended activity. The game of Turning Letters into Words is an activity that is chosen to improve the development and performance of a group and is a great tool to develop knowledge abilities and skills through participation. Dividing the whole group into smaller teams helps in building a structured approach towards shared group objective. This activity creates a stimulating learning environment for each member and hones their behavioral skills to maximize the team’s performance and development. All the members participate fully in terms giving individual contribution as well as working together with others. Being an integral part of the team and having the responsibility of making the maximum words possible with the provided letters, gives a boost to the team spirit. Each member is then supposed to question oneself about whether the letters contributed by him/her helped or restricted the team members in making the most of the needed long words. This brings out the feeling of cohesiveness and suppresses the individualistic approach, which helps in rapid increase in performance levels. The collective act of choosing the letters and making maximum words not just brings the members together, but also promotes the feeling of trust, cooperation and the winning streak. The feeling of competing at the group level helps he members to cope with the distinct behaviors and perspectives, without getting into the blame game. Each member strives to achieve the maximum number of words by unknowingly working towards the strengths and weaknesses of their own teams and articulating the team’s vision. The activity of forming words as a team helps in establishing clear team guidelines, objectives and a well thought out team orientation process. The process of mapping the individual performance with the team’s overall performance while working at a high capacity in the present role augments the group development to accomplish the maximum performance. However, a close scrutiny of the team members’ reaction reveals that the age group is a significant factor in defining the individual’s response to such skill enhancing activities. The different set of values and attitude characterize the way the older generation is not so rapid with coming up with new words. The newer generation however responds more quickly to such skill grinding activities. Therefore, it can be concluded that strategically designed activities can surely be used to facilitate requisite skills such as yielding performance metrics, provided the management is well knowledgeable about the degree of responsiveness. References http://www. teambuildingportal. com/games/turning-letters-words. php

Control risk Essay Example for Free

Control risk Essay The auditor obtains an understanding of the design and implementation of internal Control to make a preliminary assessment of control risk as part of the auditor’s overall Assessment of the risk of material misstatements. The auditor uses this preliminary assessment of control risk to plan the audit for each material class of transactions. However, in some instances the auditor may learn that the control deficiencies are significant such that the client’s financial statements may not be auditable. So, before making a preliminary assessment of control risk for each material class of transactions, the auditor must first decide whether the entity is auditable. Two primary factors determine auditability: the integrity of management and the ade quacy of accounting records. If management lacks integrity, most auditors will not accept the engagement. The accounting records are an important source of audit evidence for most audit objectives. If the accounting records are deficient, necessary audit evidence may not be available. For example, if the client has not kept duplicate sales invoices and vendors’ invoices, it is usually impractical to do an audit. In complex IT environments, much of the transaction information is available only in electronic form without generating a visible audit trail of documents and records. In that case, the company is usually still auditable; however, auditors must assess whether they have the necessary skills to gather evidence that is in electronic form and can assign personnel with adequate IT training and experience. After obtaining an understanding of internal control, the auditor makes a preliminary assessment of control risk as part of the auditor’s overall assessment of the risk of material misstatement. This assessment is a measure of the auditor’s expectation that internal controls will prevent material misstatements from occurring or detect and correct them if they have occurred. The starting point for most auditors is the assessment of entity-level controls. By nature, entity-level controls, such as many of the elements contained in the control environment, risk assessment, and monitoring components, have an overarching impact on most major types of transactions in each transaction cycle. For example, an ineffective board of directors or management’s failure to have any process to identify, assess, or manage key risks, has the potential to undermine controls for most of the transaction-related audit objectives. Thus,  auditors generally assess entity-level controls before assessing transaction specific controls. Once auditors determine that entity-level controls are designed and placed in operation, they next make a preliminary assessment for each transaction-related audit objective for each major type of transaction in each transaction cycle. For example, in the sales and collection cycle, the types of transactions usually involve sales, sales returns and allowances, cash receipts, and the provision for and write-off of uncollectible accounts. The auditor also makes the preliminary assessment for controls affecting audit objectives for balance sheet accounts and presentations Many auditors use a control risk matrix to assist in the control risk assessment process at the transaction level. The purpose is to provide a convenient way to organize assessing control risk for each audit objective. the control risk matrix for transaction-related audit objectives, auditors use a similar control risk matrix format to assess control risk for balance-related and presentation and disclosure-related audit objectives. Identify Audit Objectives The first step in the assessment is to identify the audit objectives for classes of transactions, account balances, and presentation and dis closure to which the assessment applies. For example, this is done for classes of transactions by applying the specific transaction-related audit objectives introduced earlier, which were stated in general form, to each major type of transaction for the entity. For example, the auditor makes an assessment of the occurrence objective for sales and a separate assessment of the completeness objective. Identify Existing Controls Next, the auditor uses the information discussed in the previous section on obtaining and documenting an understanding of internal control to identify the controls that contribute to accomplishing transaction-related audit objectives. One way for the auditor to do this is to identify controls to satisfy each objective. For example, the auditor can use knowledge of the client’s system to identify controls that are likely to prevent errors or fraud in the occurrence transaction-related audit objective. The same thing can be done for all other objectives. It is also helpful for the auditor to use the five control activities (separation of duties, proper authorization,  Adequate documents and records, physical control over assets and records, and Independent checks on performance) as reminders of controls. For example: Is there adequate separation of duties and how is it achieved? Are transactions properly authorized? Are pre-numbered documents properly accounted for? Are key master files properly restricted from unauthorized access? The auditor should identify and include only those controls that are expected to have the greatest effect on meeting the transaction-related audit objectives. These are often called key controls. The reason for including only key controls is that they will be sufficient to achieve the transaction-related audit objectives and also provide audit efficiency. Associate Controls with Related Audit Objectives Each control satisfies one or more related audit objectives. This can be seen for transaction-relatedaudit objectives. The body of the matrix is used to show how each control contributes To the accomplishment of one or more transaction-related audit objectives. In this , a C was entered in each cell where a control partially or fully satisfied an bjective. A similar control risk matrix would be completed for balance-related and presentation and disclosure-related audit objectives. For example, the mailing of statements to customers satisfies three objectives in the audit of Hillsburg Hardware, which is indicated by the placement of each C on the row . Identify and Evaluate Control Deficiencies, Significant Deficiencies, and Material Weaknesses Auditors must evaluate whether key controls are absent in the design of internal control over financial reporting as a part of evaluating control risk and the likelihood of financial statement misstatements. Auditing standards define three levels of the absence of internal controls: 1. Control deficiency. A control deficiency exists if the design or operation of controls does not permit company personnel to prevent or detect mis-statements on a timely basis in the normal course of performing theirassigned functions. A design deficiency exists if a necessary control is missing or not properly designed. An operation deficiency exists if a well-designed control does not operate as designed or if the person performing the control is insufficiently qualified or authorized. 2. Significant deficiency. A significant deficiency exists if one or more control deficiencies exist that is less severe than a material weakness (defined below), but important enough to merit attention by those responsible for oversight of the company’s financial reporting. 3. Material weakness. A material weakness exists if a significant deficiency, by itself, or in combination with other significant deficiencies, results in a reason able possibility that internal control will not prevent or detect material financial statement misstatements on a timely basis. To determine if a significant internal control deficiency or deficiencies are a material weakness, they must be evaluated along two dimensions: likelihood and significance. If there is more than a reasonable possibility (likelihood) that a material misstatement (significance) could result from the significant deficiency or deficiencies, then it is considered a material weakness. A five-step approach can be used to identify deficiencies, significant deficiencies, and Material weaknesses. 1. Identify existing controls. Because deficiencies and material weaknesses are the absence of adequate controls, the auditor must first know which controls exist. The methods for identifying controls have already been discussed. 2. Identify the absence of key controls. Internal control questionnaires, flow charts, and walkthroughs are useful tools to identify where controls are lacking and the likelihood of misstatement is therefore increased. It is also useful to examine the control risk matrix, such as to look for objectives where there are no or only a few controls to prevent or detect misstatements. 3. Consider the possibility of compensating controls. A compensating control is one Elsewhere in the system that offsets the absence of a key control. A common example in a small business is the active involvement of the owner. When a compensating control exists, there is no longer a significant deficiency or material weakness. 4. Decide whether there is a significant deficiency or material weakness. The likelihood of misstatements and their materiality are used to evaluate if there are significant deficiencies or material weaknesses. 5. Determine potential misstatements that could result. This step is intended to identify specific misstatements that are likely to result because of the significant deficiency or material weakness. The importance of a significant deficiency  or material weakness is directly related to the likelihood and materiality of potential misstatements. Associate Significant Deficiencies and Material Weaknesses with Related Audit Objectives The same as for controls, each significant deficiency or material weakness can apply to one or more related audit objectives. In the case of Hillsburg, there are two significant deficiencies, and each applies to only one transaction-related objective. The significant deficiencies are shown in the body of the figure by a D in the appropriate objecti ve column. Assess Control Risk for Each Related Audit Objective After controls, significant deficiencies, and material weaknesses are identified and associated with transaction-related audit objectives, the auditor can assess control risk for transaction related audit objectives. This is the critical decision in the evaluation of internal control. The auditor uses all of the information discussed previously to make a subjective control risk assessment for each objective. There are different ways to express this assessment. Some auditors use a subjective expression such as high, moderate, or low. Others use numerical probabilities such as 1.0, 0.6, or 0.2. Again, the control risk matrix is a useful tool for making the assessment. This assessment is not the final one. Before making the final assessment at the end of the integrated audit, the auditor will test controls and perform substantive tests. These Procedures can either support the preliminary assessment or cause the auditor to make changes. In some cases, management can correct deficiencies and material weaknesses before the auditor does significant testing, which may permit a reduction in control risk. After a preliminary assessment of control risk is made for sales and cash receipts, the auditor can complete the three control risk rows of the evidence-planning worksheet . If tests of controls results do not support the preliminary assessment of control risk, the auditor must modify the worksheet later. Alternatively, the auditor can wait until tests of controls are done to complete the three control risk rows of the worksheet. As part of understanding internal control and assessing control risk, the auditor is required to communicate certain matters to those charged with governance. This Information and other recommendations about controls are also often communicated to management. Communications to Those  Charged With Governance The auditor must communicate significant deficiencies and material weaknesses in writing to those charged with governance as soon as the auditor becomes aware of their existence. The communication is usually addressed to the audit committee and to management. Timely communications may provide management an opportunity to address control deficiencies before management’s report on internal control must be issued. In some instances, deficiencies can be corrected sufficiently early such that both management and the auditor can conclude that controls are operating effectively as of the balance sheet date. Regardless, these communications must be made no later than 60 days following the audit report release. Management Letters In addition to these matters, auditors often identify less significant internal control-related issues, as well as opportunities for the client to make operational improvements. These should also be communicated to the client. The form of communication is often a separate letter for that purpose, called a management letter. Although management letters are not required by auditing standards, auditors generally prepare them as a value-added service of the audit. Test of controls We’ve examined how auditors link controls, significant deficiencies, and material Weaknesses in internal control to related audit objectives to assess control risk for each objective. Now we’ll address how auditors test those controls that are used to support a control risk assessment. For example, each key control that the auditor intends to rely on to support a control risk of medium or low must be supported by sufficient tests of controls. We will deal with tests of controls for both audits of internal control for financial reporting and audits of financial statements. Assessing control risk requires the auditor to consider both the design and operation of controls to evaluate whether they will likely be effective in meeting related audit objectives. During the understanding phase, the auditor will have already gathered some evidence in support of both the design of the controls and their implementation by using procedures to obtain an understanding . In most cases, the auditor will not have gathered  enough evidence to reduce assessed control risk to a sufficiently low level. The auditor must therefore obtain additional evidence about the operating effectiveness of controls throughout all, or at least most, of the period under audit. The procedures to test effectiveness of controls in support of a reduced assessed control risk are called tests of controls. If the results of tests of controls support the design and operation of controls as expected, the auditor uses the same assessed control risk as the preliminary assessment. If, however, the tests of controls indicate that the controls did not operate effectively, the assessed control risk must be reconsidered. For example, the tests may indicate that the application of a control was curtailed midway through the year or that the person applying it made frequent misstatements. In such situations, the auditor uses a higher assessed control risk, unless compensating controls for the same related audit objectives are identified and found to be effective. Of course, the auditor must also consider the impact of those controls that are not operating effectively on the auditor’s Report on internal control. Procedures for Tests of Controls The auditor is likely to use four types of procedures to support the operating effectiveness of internal controls. Management’s testing of internal control will likely include the same types of procedures. The four types of procedures are as follows: 1. Make inquiries of appropriate client personnel. Although inquiry is not a highly reliable source of evidence about the effective operation of controls, it is still appropriate. For example, to determine that unauthorized personnel are denied access to computer files, the auditor may make inquiries of the person who controls the computer library and of the person who controls online access security password assignments. 2. Examine documents, records, and reports. Many controls leave a clear trail of documentary evidence that can be used to test controls. Suppose, for example, that when a customer order is received, it is used to create a customer sales order, which is approved for credit. Then the customer order is attached to the sales order as authorization for further processing. The auditor can test the control by examining the documents to make sure that they are complete and properly matched and that required signatures or initials are present. 3. Observe control-related  activities. Some controls do not leave an evidence trail, which means that it is not possible to examine evidence that the control was executed at a later date. For example, separation of duties relies on specific persons performing specific tasks, and there is typically no documentation of the separate performance. For controls that leave no documentary evidence, the auditor generally observes them being applied at various points during the year. 4. Reperform client procedures. There are also control-related activities for which there are related documents and records, but their content is insufficient for the auditor’s purpose of assessing whether controls are operating effectively. For example, assume that prices on sales invoices are obtained from the master price list, but no indication of the control is documented on the sales invoices. In these cases, it is common for the auditor to reperform the control activity to see whether the proper results were obtained. For this example, the auditor can re perform the procedure by tracing the sales prices to the authorized price list in effect at the date of the transaction. If no misstatements are found, the auditor can conclude that the procedure . Extent of Procedures The extent to which tests of controls are applied depends on the preliminary assessed control risk. If the auditor wants a lower assessed control risk, more extensive tests of controls are applied, both in terms of the number of controls tested and the extent of the tests for each control. For example, if the auditor wants to use a low assessed control risk, a larger sample size for documentation, observation, and re performance procedures should be applied. The extent of testing also depends on the frequency of the operation of the controls, and whether it is manual or automated. Reliance on Evidence from the Prior Year’s Audit When auditors plan to use evidence about the operating effectiveness of internal control obtained in prior audits, auditing standards require tests of the controls’ effectiveness at least every third year. If auditors determine that a key control has been changed since it was last tested, they should test it in the current year. When there are a number of controls tested in prior audits that have not been changed, auditing standards  require auditors to test some of those controls each year to ensure there is a rotation of controls testing throughout the three year period. Testing of Controls Related to Significant Risks Significant risks are those risks that the auditor believes require special audit consideration. When the auditor’s risk assessment procedures identify significant risks, the auditor is required to test the operating effectiveness of controls that mitigate these risks in the current year audit, if the auditor plans to rely on those controls to support a control risk assessment below 100%. The greater the risk, the more audit evidence the auditor should obtain that controls are operating effectively. Testing Less Than the Entire Audit Period Recall that management’s report on internal control deals with the effectiveness of internal controls as of the end of the fiscal year. PCAOB Standard 5 requires the auditor to perform tests of controls that are adequate to determine whether controls are operating effectively at year-end. The timing of the auditor’s tests of controls will therefore depend on the nature of the controls and when the company uses them. For controls that are applied throughout the accounting period, it is usually practical to test them at an interim date. The auditor will then determine later if changes in controls occurred in the period not tested and decide the implication of any change. Controls dealing with financial statement preparation occur only quarterly or at year-end and must therefore also be tested at quarter and year-end. Relationship between Tests of Controls and Procedures to Obtaining Understanding There is a significant overlap between tests of controls and procedures to obtain an understanding. Both include inquiry, documentation, and observation. There are two primary differences in the application of these common procedures. 1. In obtaining an understanding of internal control, the procedures to obtain an understanding are applied to all controls identified during that phase. Tests of controls, on the other hand, are applied only when the assessed control risk has not been satisfied by the procedures to obtain an understanding. 2. Procedures to obtain an  understanding are performed only on one or a few transactions or, in the case of observations, at a single point in time. Tests of controls are performed on larger samples of transactions (perhaps 20 to 100), and often, observations are made at more than one point in time. For key controls, tests of controls other than re performance are essentially an Extension of procedures to obtain an understanding. Therefore, assuming the auditors plan to obtain a low assessed control risk from the beginning of the integrated audit, they will likely combine both types of procedures and perform them simultaneously. One option is to perform the audit procedures separately, where minimum procedures to obtain an understanding of design and operation are performed, followed by additional tests of controls. An alternative is to combine both columns and do them simultaneously. The same amount of evidence is accumulated in the second approach, but more efficiently. The determination of the appropriate sample size for tests of controls is an important audit decisions. Detection risk and the design of substantive tests We’ve focused on how auditors assess control risk for each related audit objective and support control risk assessments with tests of controls. The completion of these activities is sufficient for the audit of internal control over financial reporting, even though the report will not be finalized until the auditor completes the audit of financial statements. The auditor uses the control risk assessment and results of tests of controls to determine planned detection risk and related substantive tests for the audit of financial statements. The auditor does this by linking the control risk assessments to the balance related audit objectives for the accounts affected by the major transaction types and to the four presentations and disclosure audit objectives. The appropriate level of detection risk for each balance-related audit objective is then decided using the audit risk model. The relationship of transaction-related audit objectives to balance-related audit objectives and the selection and design of audit procedures for substantive tests of financial statement. Types of test In developing an overall audit plan, auditors use five types of tests to determine whether financial statements are fairly stated. Auditors use risk  assessment procedures to assess the risk of material misstatement, represented by the combination of inherent risk and control risk. The other four types of tests represent further audit procedures performed in response to the risks identified. Each audit procedure falls into one, and sometimes more than one, of these five categories. Figure 13-1 shows the relationship of the four types of further audit procedures to the audit risk model. As Figure 13-1 illustrates, tests of controls are performed to support a reduced assessment of control risk, while auditors use analytical procedures and tests of details of balances to satisfy planned detection risk. Substantive tests of transactions affect both control risk and planned detection risk, because they test the effectiveness of internal controls and the dollar amounts of transactions. Risk Assessment Procedures TThe second standard of fieldwork requires the auditor to obtain an understanding of the entity and its environment, including its internal control, to assess the risk of material misstatement in the client’s financial statements. Risk assessment procedures are performed to assess the risk of material misstatement in the financial statements. The auditor performs tests of controls, substantive tests of transactions, analytical procedures, and tests of details of balances in response to the auditor’s assessment of the risk of material misstatements. The combination of these our types of further audit procedures provides the basis for the auditor’s opinion, as illustrated by Figure 13-1. A major part of the auditor’s risk assessment procedures are done to obtain an Understanding of internal control. Procedures to obtain an understanding of internal control were studied and focus on both the design and implementation of internal control and are used to assess control risk for each transaction-related audit objectively Tests of Controls EThe auditor’s understanding of internal control is used to assess control risk for each transaction-related audit objective. Examples are assessing the accuracy objective for sales transactions as low and the occurrence objective as moderate. When control policies and procedures are believed to be effectively designed, the auditor assesses control risk at a level that reflects the relative effectiveness of those controls. To obtain sufficient  appropriate evidence to support that assessment, the auditor performs tests of controls.S Tests of controls, either manual or automated, may include the following types of evidence. (Note that the first three procedures are the same as those used to obtain an understanding of internal control.) †¢ Make inquiries of appropriate client personnel †¢ Examine documents, records, and reports †¢ Observe control-related activities †¢ Reperform client procedures Auditors perform a system walkthrough as part of procedures to obtain an under standing to help them determine whether controls are in place. The walkthrough is normally applied to one or a few transactions and follows that transaction through the entire process. For example, the auditor may select one sales transaction for a system walk through of the credit approval process, then follow the credit approval process from initiation of the sales transaction through the granting of credit. Tests of controls are also used to determine whether these controls are effective and usually involve testing a sample of transactions. As a test of the operating effectiveness of the credit approval process, for example, the auditor might examine a sample of 50 sales transactions from throughout the year to determine whether credit was granted before the shipment of goods. Procedures to obtain an understanding of internal control generally do not provide sufficient appropriate evidence that a control is operating effectively. An exception may apply for automated controls because of their consistent performance. The auditor’s procedures to determine whether the automated control has been implemented may also serve as the test of that control, if the auditor determines there is minimal risk that the automated control has been changed since the understanding was obtained. Then, no additional tests of controls would be required. The amount of additional evidence required for tests of controls depends on two things: 1. The extent of evidence obtained in gaining the understanding of internal control 2. The planned reduction in control risk Figure 13-2 (p. 406) shows the role of tests of controls in the audit of the sales and collection cycle relative to other tests performed to provide  sufficient appropriate evidence for the auditor’s opinion. Note the un shaded circles with the words â€Å"Audited by TOC.† For simplicity, we make two assumptions: Only sales and cash receipts trans actions and three general ledger balances make up the sales and collection cycle and the beginning balances in cash and accounts receivable were audited in the previous year and are considered correct. If auditors verify that sales and cash receipts transactions are correctly recorded in the accounting records and posted to the general ledger, they can conclude that the ending balances in accounts receivable and sales are correct. (Cash disbursements transactions will OF have to be audited before the auditor can reach a conclusion about the ending balance in the cash account.) One way the auditor can verify recording of transactions is to perform tests of controls. If controls are in place over sales and cash receipts transactions, the auditor can perform tests of controls to determine whether the six transaction-related audit objectives are being met for that cycle. Substantive tests of transactions, which we will examine in the next section, also affect audit assurance for sales and cash receipts transactions. Substantive Tests of TransactionsSTS Substantive tests are procedures designed to test for dollar misstatements (often called monetary misstatements) that directly affect the correctness of financial statement balances. Auditors rely on three types of substantive tests: substantive tests of transactions, substantive analytical procedures, and tests of details of balances. Substantive tests of transactions are used to determine whether all six transactions related audit objectives have been satisfied for each class of transactions. Two of those objectives for sales transactions are recorded sales transactions exist (occurrence objective) and existing sales transactions are recorded (completeness objective for the six transaction-related audit objectives. When auditors are confident that all transactions were correctly recorded in the journals and correctly posted, considering all six transaction-related audit objectives, they can be confident that general ledger totals are correct. Figure 13-2 illustrates the role of substantive tests of transactions in the audit of the sales and collection cycle by lightly shaded circles with the words â€Å"Audited by STOT.† Observe that both tests of controls and substantive tests of transactions are performed for transactions in the cycle, not on the ending account  balances. The auditor verifies the recording and summarizing of sales and cash receipts transactions by performing substantive tests of transactions. Figure 13-2 shows one set of tests for sales and another for cash receipts. Analytical Procedures analytical procedures involve comparisons of recorded amounts to expectations developed by the auditor. Auditing standards require that they be done during planning and completing the audit. Although not required, analytical procedures may also be performed to audit an account balance. The two most important purposes of analytical procedures in the audit of account balances are to: 1. Indicate possible misstatements in the financial statements 2. Provide substantive evidence Analytical procedures done during planning typically differ from those done in the testing phase. Even if, for example, auditors calculate the gross margin during planning, they probably do it using interim data. Later, during the tests of the ending balances, they will recalculate the ratio using full-year data. If auditors believe that analytical procedures indicate a reasonable possibility of misstatement, they may perform additional analytical procedures or decide to modify tests of details of balances. When the auditor develops expectations using analytical procedures and concludes that the client’s ending balances in certain accounts appear reasonable, certain tests of details of balances may be eliminated or sample sizes reduced. Auditing standards state that analytical procedures are a type of substantive test (referred to as substantive analytical procedures), when they are performed to provide evidence about an account balance. The Extent to which auditors may be willing to rely on substantive analytical procedures in support of an account balance depends on several factors, including the precision of the expectation developed by the auditor, materiality, and the risk of material misstatement. Figure 13-2 illustrates the role of substantive analytical procedures in the audit of the sales and collection cycle by the dark shaded circles with the words â€Å"Audited by AP.† Observe that the auditor performs substantive analytical procedures on sales and Cash receipts transactions, as well as on the ending balances of the accounts in the cycle. Tests of Details of Balances Tests of details of balances focus on the ending general ledger balances for both balance sheet and income statement accounts. The primary emphasis in most tests of details of balances is on the balance sheet. Examples include confirmation of customer balances for accounts receivable, physical examination of inventory, and examination of vendors’ statements for accounts payable. Tests of ending balances are essential because the evidence is usually obtained from a source independent of the client, which is considered highly reliable. Much like for transactions, the auditor’s tests of details of balances must satisfy all balance-related audit objectives for each significant balance sheet account. Figure 13-2 illustrates the role of tests of details of balances by the circles with half dark and half light shading and the words â€Å"Audited by TDB.† Auditors perform detailed tests of the ending balances for sales and accounts receivable, including procedures such as confirmation of account receivable balances and sales cutoff tests. The extent of these tests depends on the results of tests of controls, substantive tests of transactions, and substantive analytical procedures for these accounts. Tests of details of balances help establish the monetary correctness of the accounts they relate to and therefore are substantive tests. For example, confirmations test for monetary misstatements in accounts receivable and are therefore substantive tests. Similarly, counts of inventory and cash on hand are also substantive tests. OSelect the appropriate types of audit tests Typically, auditors use all five types of tests when performing an audit of the financial statements, but certain types may be emphasized, depending on the circumstances. Recall that risk assessment procedures are required in all audits to assess the risk of material misstatement while the other four types of tests are performed in response to the risks identified to provide the basis for the auditor’s opinion. Note also that only risk assessment procedures, especially procedures to obtain an understanding of controls, and tests of controls are performed in an audit of internal control over financial reporting. Several factors influence the auditor’s choice of the types of tests to select, including the availability of the eight types of evidence, the relative costs of each type of test, the effectiveness of  internal controls, and inherent risks. Only the first two are discussed further because the last two were discussed in earlier chapters. Availability of Types of Evidence for Further Audit Procedures OEach of the four types of further audit procedures involves only certain types of evidence (confirmation, documentation, and so forth. †¢ More types of evidence, six in total, are used for tests of details of balances than for any other type of test. †¢ Only tests of details of balances involve physical examination and confirmation. †¢ Inquiries of the client are made for every type of test. †¢ Documentation is used in every type of test except analytical procedures. †¢ Re performance is used in every type of test except analytical procedures. Auditors may re perform a control as part of a transaction walkthrough or to test a control that is not supported by sufficient documentary evidence. †¢ Recalculation is used to verify the mathematical accuracy of transactions when per forming substantive test of transactions and account balances when per forming tests of details of balances. Relative Costs When auditors must decide which type of test to select for obtaining sufficient appropriate evidence, the cost of the evidence is an important consideration. The types of tests are listed below in order of increasing cost: †¢ Analytical procedures †¢ Risk assessment procedures, including procedures to obtain an understanding of internal control †¢ Tests of controls †¢ Substantive tests of transactions †¢ Tests of details of balances Analytical procedures are the least costly because of the relative ease of making calculations and comparisons. Often, considerable information about potential misstatements can be obtained by simply comparing two or three numbers. Risk assessment procedures, including procedures to obtain an understanding of internal control, are not as costly as other audit tests because auditors can easily make inquiries and observations and perform planning analytical procedures. Also, examining such things as documents  summarizing the client’s business operations and processes and management and governance structure are relatively cheaper than other audit tests. Because tests of controls also involve inquiry, observation, and inspection, their relative costs are also low compared to substantive tests. However, tests of controls are more costly relative to the auditor’s risk assessment procedures due to a greater extent of testing required to obtain evidence that a control is operating effectively, especially when those tests of controls involve re performance. Often, auditors can perform a large number of tests of controls quickly using audit software. Such software can test controls in clients’ computerized accounting systems, such as in computerized accounts receivable systems that automatically authorize sales to existing customers by comparing the proposed sales amount and existing accounts receivable balance with the customer’s credit limit. Substantive tests of transactions cost more than tests of controls that do not include re performance because the former often require recalculations and tracings. In a computerized environment, however, the auditor can often perform substantive tests of transactions quickly for a large sample of transactions. Tests of details of balances almost always cost considerably more than any of the Other types of procedures because of the cost of procedures such as sending confirmations and counting inventories. Because of the high cost of tests of details of balances, auditors usually try to plan the audit to minimize their use. Naturally, the cost of each type of evidence varies in different situations. For example, the cost of an auditor’s test-counting inventory (a substantive test of the details of the inventory balance) often depends on the type and dollar value of the Inventory, its location, and the number of different items. Relationship between Tests of Controls and Substantive Tests To better understand tests of controls and substantive tests, let’s examine how they differ. An exception in a test of control only indicates the likelihood of misstatements affecting the dollar value of the financial statements, whereas an exception in a substantive test of transactions or a test of details of balances is a financial statement misstatement. Exceptions in tests of controls are called control test deviations. From the three levels of control deficiencies: deficiencies, significant deficiencies, and  material weaknesses. Auditors are most likely to believe material dollar misstatements exist in the financial statements when control test deviations are considered to be significant deficiencies or material weaknesses. Auditors should then perform substantive tests of transactions or tests of details of balances to determine whether material dollar misstatements have actually occurred. Assume that the client’s controls require an independent clerk to verify the quantity, price, and extension of each sales invoice, after which the clerk must initial the duplicate invoice to indicate performance. A test of control audit procedure is to inspect a sample of duplicate sales invoices for the initials of the person who verified the information. If a significant number of documents lack initials, the auditor should consider implications for the audit of internal control over financial reporting and follow up with substantive tests for the financial statement audit. This can be done by extending tests of duplicate sales invoices to include verifying prices, extensions, and footings (substantive tests of transactions) or by increasing the sample size for the confirmation of accounts receivable (substantive test of details of balances). Even though the control is not operating effectively, the invoices may still be correct, especially if the person originally preparing On the other hand, if no documents or only a few of them are missing initials, the control will be considered effective and the auditor can therefore reduce substantive tests of transactions and tests of details of balances. However, some re performance and recalculation substantive tests are still necessary to provide the auditor assurance that the clerk did not initial documents without actually performing the control procedure or performed it carelessly. Because of the need to complete some re performance and recalculation tests, many auditors perform them as a part of the original tests of controls. Others wait until they know the results of the tests of controls and then determine the total sample size needed. Relationship between Analytical Procedures and Substantive Tests Like tests of controls, analytical procedures only indicate the likelihood of misstatements affecting the dollar value of the financial statements. Unusual fluctuations in the relationships of an account to other accounts, or to nonfinancial information, may indicate an increased likelihood that material misstatements exist without necessarily providing direct evidence of a  material misstatement. When analytical procedures identify unusual fluctuations, auditors should perform substantive tests of transactions or tests of details of balances to determine whether dollar misstatements have actually occurred. If the auditor performs substantive analytical procedures and believes that the likelihood of material misstatement is low, other substantive tests can be reduced. For accounts with small balances and only minimal potential for material misstatements, such as many supplies and prepaid expense accounts, auditors often limit their tests to substantive analytical procedures if they conclude the accounts are reasonably stated. Trade-Off between Tests of Controls and Substantive Tests There is a trade-off between tests of controls and substantive tests. During planning, auditors decide whether to assess control risk below the maximum. When they do, they must then perform tests of controls to determine whether the assessed level of control risk is supported. (They must always perform test of controls in an audit of internal control over financial reporting.) If tests of controls support the control risk assessment, planned detection risk in the audit risk model is increased, and planned substantive tests can therefore be reduced. Figure 13-3 shows the relationship between substantive tests and control risk assessment (including tests of controls) at differing levels of internal control effectiveness Impact of information technology on audit testing Auditing standards provide guidance for auditors of entities that transmit process, maintain, or access significant information electronically. Examples of electronic evidence include records of electronic fund transfers and purchase orders transmitted through electronic data interchange (EDI). Evidence of the performance of automated controls, such as the computer’s comparison of proposed sales orders to customer credit limits, may also only be in electronic form. The standards recognize that when a significant amount of audit evidence exists in electronic form, it may not be practical or possible to reduce detection risk to an acceptable level by performing only substantive tests. For example, the potential for improper initiation or alteration of information may be greater if information is maintained only in electronic form. In these circumstances, the auditor should perform  tests of controls to gather evidence in support of an assessed level of control risk below maximum for the affected financial statement assertions. Although some substantive tests are still required, the auditor can significantly reduce substantive tests if the results of tests of controls support the effectiveness of controls. In the audit of a larger public company, computer-performed controls (these are called automated controls) must be tested if the auditor considers them to be key controls for reducing the likelihood of material misstatements in the financial statements. Because of the inherent consistency of IT processing, however, the auditor may be able to reduce the extent of testing of an automated control. For example, software based control is almost certain to function consistently unless the program is changed. Once auditors determine an automated control is functioning properly, they can focus subsequent tests on assessing whether any changes have occurred that will limit the effectiveness of the control. Such tests might include determining whether any changes have occurred to the program and whether these changes were properly authorized and tested prior to implementation. This approach leads to significant audit efficiencies when the auditor determines that automated controls tested in the prior year’s audit have not been changed and continue to be subject to effective general controls. To test automated controls or data, the auditor may need to use computer-assisted audit techniques or use reports produced by IT to test the operating effectiveness of IT general controls, such as program change controls and access controls. In many cases, testing of automated controls may be performed by IT audit specialists. When auditors test manual controls that rely on IT-generated reports, they must consider both the Effectiveness of management’s review and automated controls over the accuracy of Information in the report.