Assignment 50 Enable Rights And Choices Of Individuals...

Level 3 Diploma in Health and Social Care (Adults) for England (QCF) Assignment 50: Unit 50: Enable rights and choices of individuals with dementia whilst minimising risks Learning Outcome 1: Understand key legislation and agreed ways of working that support the fulfilment of rights and choices of individuals with dementia while minimising risk of harm 1.1 What is the impact of the Mental Health Act, and the Mental Incapacity Act (Deprivation of Liberty Safeguards) on individuals who are living with the experience of dementia; with regards to minimising the risks of harm whilst at the same time enabling rights and choices for the individual? These acts and safe guards are put in place to prevent vulnerable adults with dementia†¦show more content†¦Living with dementia can be overwhelming, stressful and emotional. There is a lot to take in, appointments and assessments to attend, sorting out what support you are entitled to, care preparation, wishes and preferences. Every day is different and brings a new challenge, depending on how the dementia sufferer is feeling that day, they could be angry, still in shock of the diagnoses, sleep or food deprivation causes fatigue and hunger. Their routine or activities for that day may have been slightly changed causing upset and frustration, e.g. new nurses, GP or carers. There are many types of dementia, causing many different symptoms and treatments, it may take time to find the appropriate treatment/medication to suit the individual. When all the legal stuff is done, help/support is in place you find the individual to be relieved, coping a little better, quality of life is better due to eating and sleeping more. All of these reasons might make a person with dementia fluctuate on day to day decisions. Learning Outcome 3: Be able to involve carers and others in supporting individuals with dementia 3.2 Give an example of where you have balanced the rights and choices requested by an individual living with the experience of dementia to resolve a conflict. My own experience of resolving a conflict whilst balancing the rights and choices of an individual living with

Social Networking in Business and Human Resources

Social Networking in Business and Human Resources Rebecca Moriarty Troy University Introduction to Information Systems IS 3300 XTIB Dr. Rodger Morrison February 27, 2011 With the growth and explosion of popularity of the internet in the recent past, there has been a significant increase in the use of social networking sites. More than ever people and businesses are now using the internet with the purpose of having access to social networking sites. It is in these sites that they are able to set up networks with their friends, co-workers and family from all over the world and be able to share their thoughts and ideas on virtually everything spanning from personal issues to work and business advertising. Social†¦show more content†¦There are many different Internet policies in place by organizations as a result of inappropriate Internet use. In order for these policies to be communicated successfully to their employees they must be set out clearly and be very detailed in what usage is acceptable in what job functions and what Internet usage will not be tolerated. There must also be clear cut consequences as to what will happen in the event tha t inappropriate usage occurs. The best way to make sure that the employees use the internet in a manner that will not result to any wastage of company time is best done through publicizing of the policies (Nadel, 1987). Some organizations take the necessary actions to make sure that their employees do not abuse their access to the Internet by monitoring usage of their employees. IT departments utilize tracking software and other means of data monitoring to make sure that employees are not visiting unapproved websites and accessing information that does not pertain to company business. All employees should be aware that any conversations and Internet usage that they are engaging in can be monitored at any time and they may be subject to disciplinary action for these activities while on company time and using company resources. Personal conduct and social networking It is the job of a Human Resources department and its employees to be mindful of the personal conduct of theirShow MoreRelatedSocial Medi A Social And Technological Innovation1119 Words   |  5 PagesIntroduction: Social media are the various forms of user generated content and collection of websites and applications that enable people to interact and share information online. Now a day most of organizations are working using online services or sites that focus on building and reflecting on social relations among people. â€Å"Social networking on websites is a social and technological innovation that cannot be ignored anymore in the workplace† (Awolusi, 2012). Social media has become more popularRead MoreSocial Networking in the Business World Essay1435 Words   |  6 PagesAbstract Business professionals today face challenges that just did not exist centuries ago. In a world of tough competition and ever-changing trends, to be successful and effective in business, you must constantly strive to stay one step ahead of your competitors, and be on the lookout for new ways to get noticed. Social networking has emerged as one of the latest trends in business today, and utilizing the social media for sales, marketing, and recruiting can drive your business and help itRead MoreIs Social Business Working Out?1403 Words   |  6 PagesIs Social Business Working Out? Social networking has never been more popular, with social tools accounting for 20 percent of all online activity, per ComScore (Laudon Laudon, 2016, p. 65). Many of today’s employees are already well versed in the basics of public social networking using tools such as Facebook, Twitter, and Instagram (Laudon Laudon, 2016, p. 65). Social media is the next wave of the digital transformation that started with the web (Holmes, 2015). Social media has already profoundlyRead MoreEvolving Future of Human Resource Management Essay953 Words   |  4 Pagesï » ¿ Evolving future of human resource practice Research Analysis Paper As newer generations begin to fill management roles at companies, evolving HR practices are positioning HR professionals on the pulse of industry trends–helping them to focus on the idea that employee performance is part of an ongoing evaluation. This evaluation, many experts argue, should be focused on the future and on inspiring people towards demonstrating new ways of attaining goals set by the company. HR consultantsRead MoreExecutive Summary Social Networking1483 Words   |  6 Pages4, 2008 Subject: The Benefits of Social Networking Introduction We are at a time when customer satisfaction is at an all time low, yet it is becoming a more and more difficult to talk to a human for customer service. Many businesses have lost the personal and trust-filled relationship that is so desired by their clients. In order to maintain and grow a loyal customer base, a company can now achieve those real human connections by means of social networking. Individuals from all areas of theRead MoreHuman Resource Management ( Hrm )1145 Words   |  5 PagesAbstract Human Resource Management (HRM) is the utilization of individuals to achieve organizational objectives that involves with are staffing, human resource development, compensation, safety and health, employee and labor relations (Lussier, 2016, p. 6). Staffing is the process through which an organization ensures that it is always has the proper number of employees with the appropriate skills in the right jobs, at the right time, to achieve organizational goals (Lussier, 2016, p. 6). Human ResourceRead MoreEssay about The Perils of Social Networking1403 Words   |  6 PagesSocial networking sites, such as Facebook, promote sharing of personal information, dissemination of potential misinformation regarding activism and leaves users in danger of incurring many other offenses. Before the internet, people’s expectations were only as pressing as the technology that they had at their fingertips. These days, instant gratification is a conceivable reality and many people feel that they must have a cell phone, use email and would be culturally remiss without participationRead MoreInvasion Of Privacy And Discrimination Essay1452 Words   |  6 Pagesnot, yet one can always use these technologies in a way that can negatively impact our lives. It all comes down to morality and ethics. In this essay I will be discussing the Ethical issues within Human Resource Management in relation to the invasion of privacy and discrimination and how Human Resource Management can outlay programs where it can achieve its objectives without crossing ethical boundaries In today’s world where technological advances have made our lives so much better and convenientRead MoreIndividual Organizational Structure Paper1091 Words   |  5 PagesIndividual Organizational Structure Paper MGT/230 July 23, 2012 Todd Lambertson Individual Organizational Structure Paper Facebook is a social-networking site that has a strong organization structure that is appropriate for their particular product; social media. Facebook seems like a simple site that does not require a structure to operate. Twitter works in the same way but is only set up for chatting through posts, or as it is called tweets. Tweets are text-based quotes of up to 140 charactersRead MoreAlignment Of Human Resource And Business Strategies Essay1535 Words   |  7 PagesAlignment of Human Resource and Business Strategies Human resource (HR) departments work alongside business leaders to support their company’s mission, vision, values and core business practices. They must create strategies that will guide their efforts toward achieving the company’s objectives. Business leaders develop business strategies to achieve company objectives and satisfy the needs of stakeholders. Successful HR management strategies develop align with an organization’s business strategy

Impact Of U17 Women’s World Cup On The Jordan Economy And Tourism

Question: Discuss about the Imapact of U17 Women's World Cup on the Jordan Economy and Tourism. Answer: Introduction: Under 17 FIFA womens world cup was the biggest sporting event conducted in the Jordan ever (fifa.com 2017). Historically, no Middle East countries had conducted sporting events of such high interest and magnitude. For that reason, lot of expectations have been developed over the events that it will create positive impact on the overall economical condition of Jordan. It is also likely to enhance the popularity of football in the Middle East countries as well. In this study, the focus would be on assessing the kind of impact that U-17 womens world cup can have on the economical condition of the Jordan. Furthermore, the study would also focus on the kind analyzing the kind of impact womens U-17 world cup has made on the Jordans tourism sector. For that reason, the study would include clear aims and objectives in order to provide a proper direction about the research study. Research Aim: The study aims to analyze the kind of impact U-17 FIFA womens world cup can have on the overall condition of Jordans economy and tourism. Literature Review: Contribution of U-17 FIFA Womens World Cup in Enhancing the Economics Strengths Jordan: In the article published by the Jordan Times Womens World Cup to boost local economy has focused on highlighting the amount of positive impact U-17 FIFA womens world cup has created on the economical condition (jordantimes.com 2017). The article has mentioned that FIFA world cup has influenced Ministry of Finance to provide more amounts on the effective development of infrastructure. For that reason, several government and private projects has been conducted on Jordan economy, which has provided more earning opportunity for the local people (Williams and Chawansky 2014). The article has mentioned that around JD30 million was invested on the development of the infrastructure. On the other hand, Ministry of youth and sport and Jordan football association also has focused on developing the infrastructure of the stadiums for attracting more number of people to visit the nation. The article also has highlighted that U-17 FIFA womens world cup has allowed the economy to provide more job op portunity for both skilled and unskilled labour. Therefore, it has created positive impact on the per-capita income of the Jordan people. Moreover, development of effective infrastructure has also helped different foreign major organizations to focus on developing businesses in the Jordan market (Andrade-Souza, Moniz and Teoldo 2015). Therefore, it has also helped the economy to enhance the level of business conducted in the Jordans economy. The article has also mentioned that development of proper infrastructure has provided opportunities for different local businesses to enhance their reach in the Jordans market. As a result, it has also created positive impact on the overall condition of the Jordans economy. Impact of U-17 FIFA Womens World Cup on Jordans Tourism Sector: Jordan tourism board has also published an article regarding the level of impact U-17 FIFA womens world cup had on tourism sector (myjordanjourney.com 2017). It has been assessed that U-17 FIFA womens world cup has influenced domestic people to travel around the stadiums to watch all the matches. As a result, it has created direct positive impact on the overall condition on the tourism development perspective. Moreover, the study also mentioned that U-17 FIFA womens world cup had influenced people from all across the world to visit Jordan. For that reason, it has created positive impact on the foreign exchange rate, as more foreign money has included into Jordans economy. The article also has mentioned that increasing number of tourists also has created positive impact on the associated businesses with tourism sector. For instance, U-17 FIFA womens world cup has influenced hotel sector to increase the quality of structure. Moreover, different new hotels also have been developed on th e Jordans economy so that it can provide proper benefits to all the visitors in an appropriate way (Goldblatt and Williams 2014). The article has mentioned that around 5000 people have visited Jordan during the world cup. Moreover, around 500 players and supporting staffs also have visited the economy. As a result, it has increased the rate of success of the tourism sector in a major way. In addition, U-17 FIFA womens world cup has also provided a global platform for Ministry of tourism and antiquities to create awareness about the tourism sector. Therefore, it has helped the economy to attract more number of tourists even after the completion of the world cup, which also has created positive impact on the overall economic condition. Literature Gap: The above discussion has highlighted the fact that U-17 FIFA womens world cup has provided opportunities for the Jordans government to enhance the economical condition. On the other hand, it has also helped the economy to attract tourists from all across the world. However, U-17 FIFA womens world cup has also induced Ministry of Finance to invest huge amount on the development of infrastructure that can have different types of risks associated with the development perspective. Therefore, the study would focus on assessing the exact amount of impact on the overall development of the Jordans economy. Research Objectives: The study focuses on the following objectives: To analyze the kind of impact U-17 FIFA womens world cup has made on overall economic condition of Jordon To evaluate the impact of U-17 FIFA womens world cup on enhancing the popularity of Jordan tourism sector To critically evaluates the factors that had created barriers in enhancing the popularity of tourism and economic condition of Jordan Data Collection: Collection of necessary data is important for achieving success in completing a research study (Panneerselvam 2014). For that reason, the study would focus on utilizing different technique to ensure all aspects of the research study can be completed within the given period of time. In this study, the focus would be on the positivism research philosophy, as it would allow the study to cover all the areas. The study would consider positivism philosophy in order to develop clear aims and objectives, which would provide specific direction for fulfilling all the objectives. On the other hand, the study would also consider inductive approach, which would ensure that all the previously captured data by the Greater Amman municipalityand Ministry of tourism and antiquitiescan be used in an appropriate manner. It would also help the study to avoid development of any new perspectives about the topic. Finally, the study would also use exploratory research design for fulfilling all the objectives within the given time period (Taylor, Bogdan and DeVault 2015). It has been assessed that not much data is available on the internet sources for covering all aspects of the research topic. For that reason, the study would utilize in-depth secondary research technique for capturing detailed information about the research topic. Here, the study would consider thematic analysis, as it would help to include different aspects in an appropriate manner. Here, the necessary information about the research topic will be collected from the different published articles by the Ministry of Finance, Ministry of youth and sport, Jordan football association, Greater Amman municipalityand Ministry of tourism and antiquities. For that reason, the study would focus on understanding the process Ministry of Finance have planned to conduct the event in Jordan. In this study, the focus would be on the Greater Amman Municipality in order to identify the actions it has taken for successful conduction of the event. The study would focus on conducting comparative analysis c ollected data for fulfilling all the requirements of the research objectives effectively (Silverman 2016). Ethical Implication Of the Proposed Research: According to Miller et al. (2012) proper ethical implication within the research topic is required for fulfilling all the objectives in an appropriate manner. Ethical maintenance not only helps the study to collect actual data about the research topic but also help to avoid different types of issues associated with the research process. Moreover, it also help to eliminate different risks associated with the research process so that it can able to fulfil all the objectives in an appropriate manner. Level of risk associated with the Research: The research topic covers enormous area, as it would have to analyze the entire growth of the Jordans economy (Wiles 2012). Moreover, the tourism sector is also very big in Jordan, which requires lot of time. However, the study has limited amount of time, which will induce to neglect different areas. Therefore, it would increase the risk level regarding the actual outcome of the study. Types of Document Required: As mentioned earlier, limited amount of time has influenced organizations to focus on different secondary resources to have a clear idea about the research topic (Greaney et al. 2012). For that reason, the study would include report of Greater Amman municipality, Ministry of tourism and antiquitiesand Ministry of youth and sportto have clear idea about the impact of U-17 FIFA womens world cup. The study would also focus on capturing information published in different newspaper and business magazines to provide additional value about the research topic. References: Andrade-Souza, V.A., Moniz, F. and Teoldo, I., 2015. Relative age effect in FIFA U17 Emirates 2013 World Cup: analysis of players who effectively participated in the matches.Motriz: Revista de Educao Fsica,21(4), pp.403-406. fifa.com, 2017.FIFA U-17 Women's World Cup Jordan 2016 - Discover Jordan - FIFA.com. [online] FIFA.com. Available at: https://www.fifa.com/u17womensworldcup/destination/host-country/index.html [Accessed 9 Mar. 2017]. Goldblatt, D. and Williams, J., 2014. A History of the World Cup in 24 Objects. Greaney, A.M., Sheehy, A., Heffernan, C., Murphy, J., Mhaolrnaigh, S.N., Heffernan, E. and Brown, G., 2012. Research ethics application: a guide for the novice researcher.British Journal of Nursing,21(1), p.38. jordantimes.com, 2017.Womens World Cup to boost local economy organisers. [online] Jordan Times. Available at: https://www.jordantimes.com/news/local/women%E2%80%99s-world-cup-boost-local-economy-%E2%80%94-organisers [Accessed 9 Mar. 2017]. Miller, T., Birch, M., Mauthner, M. and Jessop, J. eds., 2012.Ethics in qualitative research. Sage. myjordanjourney.com, 2017.2016 U-17 FIFA Womens World Cup. [online] Myjordanjourney.com. Available at: https://www.myjordanjourney.com/fifa-2016-womens-world-cup [Accessed 9 Mar. 2017]. Panneerselvam, R., 2014.Research methodology. PHI Learning Pvt. Ltd.. Silverman, D. ed., 2016.Qualitative research. Sage. Taylor, S.J., Bogdan, R. and DeVault, M., 2015.Introduction to qualitative research methods: A guidebook and resource. John Wiley Sons. Wiles, R., 2012.What are qualitative research ethics?. AC Black. Williams, J. and Chawansky, M., 2014. Namibia's Brave Gladiators: gendering the sport and development nexus from the 1998 2nd World Women and Sport Conference to the 2011 Women's World Cup.Sport in Society,17(4), pp.550-562.

Safeguarding of Assets Essay Example

Safeguarding of Assets Paper Internal auditors should review the means of safeguarding assets and, as appropriate, verify the existence of such assets Safeguarding of assets is those policies and procedures that provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the companys assets that could have a material effect on the financial statements. This definition is consistent with the definition provided in the Committee of Sponsoring Organizations (COSO), Reporting to External Parties, which provides the following definition of internal control over safeguarding of assets: Internal control over safeguarding of assets against unauthorized acquisition, use or disposition is a process, effected by an entitys board of directors, management and other personnel, designed to provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the entitys assets that could have a material effect on th e financial statements. Such internal control can be judged effective if the board of directors and management have reasonable assurance that unauthorized acquisition, use or disposition of the entitys assets that could have a material effect on the financial statements is being prevented or detected on a timely basis. For example, a company has safeguarding controls over inventory tags (preventive controls) and also performs periodic physical inventory counts (detective control) timely in relation to its quarterly and annual financial reporting dates. Although the physical inventory count does not safeguard the inventory from theft or loss, it prevents a material misstatement to the financial statements if performed effectively and timely. Therefore, given that the definitions of material weakness and significant deficiency relate to the likelihood of misstatement of the financial statements, the failure of a preventive control such as inventory tags will not result in a significant deficiency or material weakness if the detective control (physical inventory) prevents a misstatement of the financial statements. We will write a custom essay sample on Safeguarding of Assets specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Safeguarding of Assets specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Safeguarding of Assets specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The COSO Addendum also indicates that to the extent that such losses might occur, controls over financial reporting are effective if they provide reasonable assurance that those losses are properly reflected in the financial statements, thereby alerting financial statement users to consider the need for action. 340 Economical and Efficient Use of Resources Internal auditors should appraise the economy and efficiency with which resources are employed Internal auditors should appraise the economy and efficiency with which resources are employed. Management is responsible for setting operating standards to measure an activitys economical and efficient use of resources. internal auditors are responsible for determining whether: 1- Operating standards have been established for measuring economy and efficiency. 2-Established operating standards are understood and are being met. 3-Deviations from operating standards are identified and analyzed to those responsible for corrective action. 4-Corrective action has been taken. Audits related to the economical and efficient use of resources should identify such conditions as: 1- Under-utilized facilities. 2- Nonproductive work. 3- Procedures which are not cost justified. 4- Overstaffing or understaffing. 350 Accomplishment of Established Objectives and Goals for Operations or Programs Internal auditors should review operations or programs to ascertain whether results are consistent with established objectives and goals and whether the operations or programs are being carried out as planned. Management is responsible for establishing operating or program objectives nd goals, developing and implementing control procedures, and accomplishing desired operating or program results. Internal auditors should ascertain whether such objectives and goals conform with those of the organization and whether they are being met. The term operations refers to the recurring activities of an organization directed toward producing a product or rendering a service. Such activit ies may include, but are not limited to, marketing, sales, production, purchasing, human resources, finance and accounting, and governmental assistance. An operations results may be measured against established objectives and goals which may include budgets, time or production schedules, and/or operating plans. The term programs refers to special purpose activities of an organization. Such activities include but are not limited to the raising of capital, sale of a facility, fund-raising campaigns, new product or service introduction campaigns, capital expenditures, and special purpose government grants. Special purpose activities may be short-term or long-term, spanning several years. When a program is completed, it generally ceases to exist. Program results may be measured against established program objectives and goals. Management is responsible for establishing criteria to determine if objectives and goals have been accomplished. Internal auditors should ascertain whether criteria have been established. If so, internal auditors should use such criteria for evaluation if they are considered adequate. If management has not established criteria, or if the established criteria, in the internal auditors opinion, are less than adequate, internal auditors should report such conditions to the appropriate levels of management. Additionally, internal auditors may recommend appropriate courses of action depending on the circumstances. The internal auditors evaluation of the accomplishment of established objectives and goals may be carried out with respect to an entire operation or program or only a portion of it. Audit objectives may include determining whether: The objectives and goals established by management for a proposed, new, or existing operation or program are adequate and have been effectively articulated and communicated. The operation or program achieves its desired level of interim or final results. The factors which inhibit satisfactory performance are identified, evaluated, and controlled in an appropriate manner. Management has considered alternatives for directing an operation or program which may yield more effective and efficient results. An operation or program complements, duplicates, overlaps, or conflicts with other operations or programs. Controls for measuring and reporting the accomplishment of objectives and goals are established and are adequate. An operation or program is in compliance with policies, plans, procedures, laws, and regulations. Internal auditors should communicate the audit results to the appropriate levels of management. The report should state the criteria established by management and employed by internal auditors and disclose the nonexistence or inadequacy of any needed criteria. If internal auditors formulated criteria by which to measure the accomplishment of objectives and goals, the report should clearly state that internal auditors formulated the criteria and then present the audit results. Internal auditors can provide assistance to managers who are developing objectives, goals, and systems by determining whether the underlying assumptions are appropriate; whether accurate, current, and relevant information is being used; and whether suitable controls have been incorporated into the operations or programs. Safeguarding of Assets Essay Example Safeguarding of Assets Paper Internal auditors should review the means of safeguarding assets and, as appropriate, verify the existence of such assets Safeguarding of assets is those policies and procedures that provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the companys assets that could have a material effect on the financial statements. This definition is consistent with the definition provided in the Committee of Sponsoring Organizations (COSO), Reporting to External Parties, which provides the following definition of internal control over safeguarding of assets: Internal control over safeguarding of assets against unauthorized acquisition, use or disposition is a process, effected by an entitys board of directors, management and other personnel, designed to provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the entitys assets that could have a material effect on th e financial statements. Such internal control can be judged effective if the board of directors and management have reasonable assurance that unauthorized acquisition, use or disposition of the entitys assets that could have a material effect on the financial statements is being prevented or detected on a timely basis. For example, a company has safeguarding controls over inventory tags (preventive controls) and also performs periodic physical inventory counts (detective control) timely in relation to its quarterly and annual financial reporting dates. Although the physical inventory count does not safeguard the inventory from theft or loss, it prevents a material misstatement to the financial statements if performed effectively and timely. Therefore, given that the definitions of material weakness and significant deficiency relate to the likelihood of misstatement of the financial statements, the failure of a preventive control such as inventory tags will not result in a significant deficiency or material weakness if the detective control (physical inventory) prevents a misstatement of the financial statements. We will write a custom essay sample on Safeguarding of Assets specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Safeguarding of Assets specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Safeguarding of Assets specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The COSO Addendum also indicates that to the extent that such losses might occur, controls over financial reporting are effective if they provide reasonable assurance that those losses are properly reflected in the financial statements, thereby alerting financial statement users to consider the need for action. 340 Economical and Efficient Use of Resources Internal auditors should appraise the economy and efficiency with which resources are employed Internal auditors should appraise the economy and efficiency with which resources are employed. Management is responsible for setting operating standards to measure an activitys economical and efficient use of resources. internal auditors are responsible for determining whether: 1- Operating standards have been established for measuring economy and efficiency. 2-Established operating standards are understood and are being met. 3-Deviations from operating standards are identified and analyzed to those responsible for corrective action. 4-Corrective action has been taken. Audits related to the economical and efficient use of resources should identify such conditions as: 1- Under-utilized facilities. 2- Nonproductive work. 3- Procedures which are not cost justified. 4- Overstaffing or understaffing. 350 Accomplishment of Established Objectives and Goals for Operations or Programs Internal auditors should review operations or programs to ascertain whether results are consistent with established objectives and goals and whether the operations or programs are being carried out as planned. Management is responsible for establishing operating or program objectives nd goals, developing and implementing control procedures, and accomplishing desired operating or program results. Internal auditors should ascertain whether such objectives and goals conform with those of the organization and whether they are being met. The term operations refers to the recurring activities of an organization directed toward producing a product or rendering a service. Such activit ies may include, but are not limited to, marketing, sales, production, purchasing, human resources, finance and accounting, and governmental assistance. An operations results may be measured against established objectives and goals which may include budgets, time or production schedules, and/or operating plans. The term programs refers to special purpose activities of an organization. Such activities include but are not limited to the raising of capital, sale of a facility, fund-raising campaigns, new product or service introduction campaigns, capital expenditures, and special purpose government grants. Special purpose activities may be short-term or long-term, spanning several years. When a program is completed, it generally ceases to exist. Program results may be measured against established program objectives and goals. Management is responsible for establishing criteria to determine if objectives and goals have been accomplished. Internal auditors should ascertain whether criteria have been established. If so, internal auditors should use such criteria for evaluation if they are considered adequate. If management has not established criteria, or if the established criteria, in the internal auditors opinion, are less than adequate, internal auditors should report such conditions to the appropriate levels of management. Additionally, internal auditors may recommend appropriate courses of action depending on the circumstances. The internal auditors evaluation of the accomplishment of established objectives and goals may be carried out with respect to an entire operation or program or only a portion of it. Audit objectives may include determining whether: The objectives and goals established by management for a proposed, new, or existing operation or program are adequate and have been effectively articulated and communicated. The operation or program achieves its desired level of interim or final results. The factors which inhibit satisfactory performance are identified, evaluated, and controlled in an appropriate manner. Management has considered alternatives for directing an operation or program which may yield more effective and efficient results. An operation or program complements, duplicates, overlaps, or conflicts with other operations or programs. Controls for measuring and reporting the accomplishment of objectives and goals are established and are adequate. An operation or program is in compliance with policies, plans, procedures, laws, and regulations. Internal auditors should communicate the audit results to the appropriate levels of management. The report should state the criteria established by management and employed by internal auditors and disclose the nonexistence or inadequacy of any needed criteria. If internal auditors formulated criteria by which to measure the accomplishment of objectives and goals, the report should clearly state that internal auditors formulated the criteria and then present the audit results. Internal auditors can provide assistance to managers who are developing objectives, goals, and systems by determining whether the underlying assumptions are appropriate; whether accurate, current, and relevant information is being used; and whether suitable controls have been incorporated into the operations or programs.