Sunday, May 17, 2020

Short Story - 786 Words

Does anything in our reality truly exist? That is a question I find myself pondering on. It seems if you go to questioning things too much, you find loose ends that cant be tied up. I know what youre thinking, Just stop questioning stuff. My line of work is all about questioning, Im a detective. I question everything so that the loose ends can be tied up. Although you always have those mysteries that seem uncrackable. Like the case Im investigating now. It was a Saturday morning in early fall. The overcast sky implied that it could storm at any moment. In Pendleton county the leaves had all changed colors and started falling off the trees.I was just called in to the station by the chief. I could tell by that, that it was something†¦show more content†¦With what little information I gathered I went back to HQ. All of this murder was like what you would see on tv shows. It seemed to unrealistic to be true. I went and looked at the body myself. The chest wounds looked to be at least 2 inches deep and his face was unrecognizable. I didnt have many clues so I decided to go back to the crime scene. Going back to the murder scene itself, its not hard to tell someone was here before him. Remembering the boot prints I follow to where I think they should lead. Finally, I find a weird shrine in the forest. A pentagram drew on a tree stump with candles at each point was covered in blood. Suspecting Satanism he heads back to HQ. Not knowing what to do, I starting looking into everything. So, by the look of the wounds it seemed like some kind of sacrifice. Sacrificing his own nephew, his own flesh and blood. To a possible fake deity. I went to the DA and explained it all to her. She said with this much evidence we should be able to prosecute them. So, with a search warrant I went back to the house. Entering the house was easy, finding him was the hard part. Everything was destroyed. There was a trail of blood leading from the bedroom to the back-sliding glass, then disappearing into the woods. Worrying that I was too late I rush into the woods. Passing the bloody tree where the Nephew was first found, I kept going. Not looking back to see if the other were behind me. With the stump insight,Show MoreRelatedshort story1018 Words   |  5 Pagesï » ¿Short Stories:  Ã‚  Characteristics †¢Short  - Can usually be read in one sitting. †¢Concise:  Ã‚  Information offered in the story is relevant to the tale being told.  Ã‚  This is unlike a novel, where the story can diverge from the main plot †¢Usually tries to leave behind a  single impression  or effect.  Ã‚  Usually, though not always built around one character, place, idea, or act. †¢Because they are concise, writers depend on the reader bringing  personal experiences  and  prior knowledge  to the story. Four MajorRead MoreThe Short Stories Ideas For Writing A Short Story Essay1097 Words   |  5 Pageswriting a short story. Many a time, writers run out of these short story ideas upon exhausting their sources of short story ideas. If you are one of these writers, who have run out of short story ideas, and the deadline you have for coming up with a short story is running out, the short story writing prompts below will surely help you. Additionally, if you are being tormented by the blank Microsoft Word document staring at you because you are not able to come up with the best short story idea, youRead MoreShort Story1804 Words   |  8 PagesShort story: Definition and History. A  short story  like any other term does not have only one definition, it has many definitions, but all of them are similar in a general idea. According to The World Book Encyclopedia (1994, Vol. 12, L-354), â€Å"the short story is a short work of fiction that usually centers around a single incident. Because of its shorter length, the characters and situations are fewer and less complicated than those of a novel.† In the Cambridge Advanced Learner’s DictionaryRead MoreShort Stories648 Words   |  3 Pageswhat the title to the short story is. The short story theme I am going conduct on is â€Å"The Secret Life of Walter Mitty’ by James Thurber (1973). In this short story the literary elements being used is plot and symbols and the theme being full of distractions and disruption. The narrator is giving a third person point of view in sharing the thoughts of the characters. Walter Mitty the daydreamer is very humorous in the different plots of his dr ifting off. In the start of the story the plot, symbols,Read MoreShort Stories1125 Words   |  5 PagesThe themes of short stories are often relevant to real life? To what extent do you agree with this view? In the short stories â€Å"Miss Brill† and â€Å"Frau Brechenmacher attends a wedding† written by Katherine Mansfield, the themes which are relevant to real life in Miss Brill are isolation and appearance versus reality. Likewise Frau Brechenmacher suffers through isolation throughout the story and also male dominance is one of the major themes that are highlighted in the story. These themes areRead MoreShort Story and People1473 Words   |  6 Pagesï » ¿Title: Story Of An Hour Author: Kate Chopin I. On The Elements / Literary Concepts The short story Story Of An Hour is all about the series of emotions that the protagonist, Mrs. Mallard showed to the readers. With the kind of plot of this short story, it actually refers to the moments that Mrs. Mallard knew that all this time, her husband was alive. For the symbol, I like the title of this short story because it actually symbolizes the time where Mrs. Mallard died with joy. And with thatRead MoreShort Story Essay1294 Words   |  6 PagesA short story concentrates on creating a single dynamic effect and is limited in character and situation. It is a language of maximum yet economical effect. Every word must do a job, sometimes several jobs. Short stories are filled with numerous language and sound devices. These language and sound devices create a stronger image of the scenario or the characters within the text, which contribute to the overall pre-designed effect.As it is shown in the metaphor lipstick bleeding gently in CinnamonRead MoreRacism in the Short Stor ies1837 Words   |  7 PagesOften we read stories that tell stories of mixing the grouping may not always be what is legal or what people consider moral at the time. The things that you can learn from someone who is not like you is amazing if people took the time to consider this before judging someone the world as we know it would be a completely different place. The notion to overlook someone because they are not the same race, gender, creed, religion seems to be the way of the world for a long time. Racism is so prevalentRead MoreThe Idol Short Story1728 Words   |  7 PagesThe short stories â€Å"The Idol† by Adolfo Bioy Casares and â€Å"Axolotl† by Julio Cortà ¡zar address the notion of obsession, and the resulting harm that can come from it. Like all addictions, obsession makes one feel overwhelmed, as a single thought comes to continuously intruding our mind, causing the individual to not be able to ignore these thoughts. In â€Å"Axolotl†, the narr ator is drawn upon the axolotls at the Jardin des Plantes aquarium and his fascination towards the axolotls becomes an obsession. InRead MoreGothic Short Story1447 Words   |  6 Pages The End. In the short story, â€Å"Emma Barrett,† the reader follows a search party group searching for a missing girl named Emma deep in a forest in Oregon. The story follows through first person narration by a group member named Holden. This story would be considered a gothic short story because of its use of setting, theme, symbolism, and literary devices used to portray the horror of a missing six-year-old girl. Plot is the literal chronological development of the story, the sequence of events

Wednesday, May 6, 2020

The Relation Between An Apple And Technology - 976 Words

What is the relation between an apple and technology? You might have already questioned once you`ve seen Apple`s products. Steve Jobs`s friend had an apple farm, seeing that apple farm made Jobs remember Newton`s story and relate that to his company`s logo. Long time ago Apple`s logo used to be Newton sitting under an apple tree, but by the time Jobs figured that it`s too elaborate and minuscule. Jobs had asked his friend to adjust Apple`s logo and his friend modified it to a bitten apple. To make it clear a bitten apple is a metaphor for the Eden Garden. Jobs has been always a distinctive manager that what we can respond from Apple`s common slogan â€Å"Think different†. As an illustration, Apple company always thinks out of the box and it`s usually unique with it`s products. Such companies will not progress and succeed without a great manager. Steve Jobs made a considerable legacy in this world because of his creative thinking, strong aggressiveness, and appreciable contribu tion. Steve Jobs has been always a creative thinker. People were always amused by his contemplation and intellectuality. In his early life he didn’t do what everyone was asked to design without having a better idea to develop. To be ingenious your experiences must be dissimilar from other people Jobs said (as cited in Baer, 2015). Indeed, Jobs life was eventful and exceptional he had dropped out of college when he didn’t know what to do with his life. Jobs said that it was the best resolution he madeShow MoreRelatedHardware And Marketing Of Apple1476 Words   |  6 PagesApple is involved in the process of designing, manufacturing and marketing computers, all mobile communication gadgets and portable music gadgets. It also engages in selling of software and its services. Currently, the company is involved in production of computer components and electronics and in distributing them to the (Apple, Inc., 2012). Apple’s main focus is on technology. This is simply because technology propels a company to higher levels hence remaining very competitive in the industryRead MoreUses of New and Emerging Technologies in Marketing Software1609 Words   |  6 PagesUses of New and Emerging Technologies in Marketing Software Introduction Few technologies have had the disruptive impact of the smartphone across all industries, and especially in the area of enterprise software sales and service. The company Salesforce.com, has created comprehensive online product demonstrations that illustrate how effective the Apple iPhone and its larger counterpart, the iPad are in simplifying the complex aspects of Customer Relationship Management (CRM), Sales Force AutomationRead MoreBus 475 Week 2 Team Paper1476 Words   |  6 PagesApple Values and Alignment Values are beliefs and philosophies, by which companies try to maintain in their mission and vision. Values identify who and what, a company represents by their actions. It is easy to say one thing, and turn around and do the opposite. Both, individuals and companies, possess values, by which they express and live by. Apple, Inc. has an established set of core values that guide them through the success of their employees, customers, and the business entity. IndividualRead MoreThe Marketing Of Apple Incorporated Essay1406 Words   |  6 Pages Steve Jobs, Steve Wozniak, and several others founded Apple Incorporated in 1976 because they had a passion for developing computers (Yoffie Rossano, 2012). The computers were meant to be user-friendly so that any person could use the computers with ease. Apple’s focus is on continuing to find new ranges of products concerning laptops phones, and many other products. During the making of their computers, the company found that bundl ing the hardware and software the company produced the Mac OperatingRead MoreThe Ethical Relationship Between Apple And Foxconn1120 Words   |  5 Pagessmartphones and computers. However, society are unaware about the rising ethical issues that are presented behind the production of different technologies. The relationship between Apple and Foxconn displays a strong primary example of the ethical issue. Apple is perceived as one of the dominant technological and innovative company providing the world with its technology. Despite this, Foxconn ultimately faced many ethical issues as a supply chain of Apple’s products. The ethical issues that are presentedRead MoreDesign Thinking and Innovation at Apple1406 Words   |  6 PagesApple Case Assignment Abstract The purpose of this assignment is to access the â€Å"Apple way† and understand the source of their systematic innovation and the way to sustain it. The major source of innovation is design thinking, which is also discussed based on Apple case. Finally, Steve Jobs is compared to other major industry player, Bill Gates, in order to understand their major difference and compare their success stories. Is there a systematic approach to Innovation at Apple? How would you characterizeRead MoreDesign Thinking and Innovation at Apple1398 Words   |  6 PagesApple Case Assignment Abstract The purpose of this assignment is to access the â€Å"Apple way† and understand the source of their systematic innovation and the way to sustain it. The major source of innovation is design thinking, which is also discussed based on Apple case. Finally, Steve Jobs is compared to other major industry player, Bill Gates, in order to understand their major difference and compare their success stories. Is there a systematic approach to Innovation at Apple? How would youRead MoreApple Inc. : An American Multinational Technology Company1149 Words   |  5 Pages1. Introduction to the Apple Inc. Apple Inc. is an American multinational technology company, which designs, produce and sells goods of the Computer, Music and Mobile-phone Industry. 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Owning an iPhone connects me to over millions of people around the globe making us part of globalizationRead MoreFive Forces Model Analysis of the Smartphone Market694 Words   |  3 Pagesdirection and intensity of competition in a given industry. The Smartphone industry is analyzed in the Five Forces Analysis completed in this paper, and is shown in Figure 1. Figure 1: Smartphone Five Forces Analysis Sources: (Apple, Investor Relations, 2012) (Bernoff, Li, 2008) (Lee, Kwak, Kim, Kim, 2009) (Porter, 2008) What is immediately apparent from evaluating the role of Substitute Products, Bargaining Power of Suppliers, Bargaining Power of Buyers and New Market Entrants is

Audit Assurance and Compliance Financial Auditing Standards

Question: Discuss about theAudit Assurance and Compliance for Financial Auditing Standards. Answer: Introduction Auditing is the concept that takes place in every organization either during every financial year or during the sudden visits of the officials. Any big company is required managing financially which is an important aspect. This is carried out to make their data secured by providing safety with no data loss of the information that is related to the company. In this study it tells about the work executed by the auditors (Carmichael, 1974). They are proposed with some work to which calculation of the statements that regards to the data relating financial decisions should be made by the management. Only the examiners who is found responsible is given the authority of auditing the files and takes the step forward of representing the entire customized information to the stakeholders with all leadership validation and finding out the malfunctions that are carried out by manipulations with professionalism and making the appropriate estimations of the financial requirements for the company an d detailing them with that. The two elements such as morality and competence obligations are to be followed by the organization and should present the entire company related information in front of auditors (Debreceny et al, 2005). The management should take responsibility and prior step to implement the suggestions that are specified by auditor for the sake of company. The clarity in the data should be maintained regarding the data information of the company with perfection, with which the auditors can notice on all aspects with a clear view by maintaining good standards and accuracy. Any doubt related to the financial data are enquired by the officers and cleared then and there to perform correct audition. The significant variants of the financial statements are taken into consideration such as company revenue, assets profiting the company and the capital of all divisions related to that financial year and by viewing and checking them perfectly the task of auditing the files is sa id to be completed (Cegielski, 2008). Following Steps are to be Noted and Applied to BSF Ltd The examiners before getting into the acceptance of auditing the financial statements of any company should keep in mind that they are supposed to be compliant to all laws without being impotent by getting threatened by any organizations or a group and should follow the ethical rule conducts. These are taken from the lines of the book called ethical guidelines. The important point to be noted by any auditor is that any auditing task that is leading to threats should not be accepted by the auditors (Holstrum Hunton, 1998). Make sure of the guidelines that are mentioned in the book of ethical guidelines before performing the task of auditing in any company and the factors responsible for it. The auditor foremost thing to be done is to collect all the necessary and important information relating to the business such as clients information and the records of data for the work that is to be done and later they need to gist out the glimpses of work and the problems that are found if any s o that it does not end up with any mess as it is the client related work (Aall, 1999). The factors such as insecurity and threatening can be the reasons for cancelling the task given by the client. For the assessment of audit files there is no particular time frame designed it can be carried out as long as it requires until the task that is accepted is carefully looked after. This in turn benefits in knowing the information of clients in detail. The auditor has some objectives with which he wont get compromised and accomplish all the formalities that are related to auditing after the client gets an approval sign from examiner to audit their files (Chan Vasarhelyi, 2011). Any new firm can be the reason for the occurrence of threats to the auditors which is the function of job and this happens if any auditor of the team included in the share of the organization for which the task is undertaken. If the auditing team is expected to be under any threat then there is no compulsion of cancelling the audit they can even carry on with their work by taking proper security actio n which safeguards them from the clients. As these kinds of threats are faced repeatedly so appropriate safety measures are to be taken to get of the issue completely and destroy them with no chance of occurrence in future again. If any other issues are aroused from the clients in the next level of audits they are verified by identification and then accepted (Chan Vasarhelyi, 2011). The audit team should be safeguarded with the exact solutions with no issues of threat from the clients. The organization that is chosen defines the efficiency of the auditor. The auditing team differs if big organizations are in the catch. The special efficiency skills are expected from the auditor for the high profile industries such as BSF and his ability to understand with the terms of rules and policies of that industry for this criterion. If auditor is ready to accept the task then he is expected with a higher evaluation results and if such extent is not shown then it is the way of risking themsel ves with the threat if they cant find their ability for the task to execute and acceptance is given if not able to figure out the details of the business to the required level (Holt Henson, 2000). The satisfaction of clients is expressed if their expectations are met like auditing the files before the deadline is met for which the auditor should pay attention and all requirements are to be fulfilled before signing off the task. Auditing at BSF Ltd is Done Under these Conditions If accurate solution is not given that is relevant to the situation mentioned then its the opportunity of inviting the threats that is related to the audit firms while benefitting the financial statements by providing the conditions that are suitable for them. The types of risks that are involved in the auditing are as follows: Control risk of audit Inherent risk of audit Detection risk of audit Inherent risks are said to be that by any possibility the information loss occurs and involved in the shares of company or evaluating the data in an inappropriate manner in the financial statements. The consequences of the controls are different from this and it is very important to note that it should be verified. The inherent risk is to be faced by the company certainly if the level of risk if found at higher level (Teck-Heang Ali, 2008). The similar one is noticed in BSF limited. The BSF limited standards are different in comparison to other industries which rely on the judgments of their own as it is personal and gives the opinions with no limitations. These are the set rules for moving forward. This shows that the inherent risk is at higher level. The control risk is very less and insignificant that is recognized with BSF limited. The involvement of such risk is less than 5 percent. If the process controlling mechanism is not correctly handled then it gives a way to the risk of control whose definition can be given exactly from this. Then definitely threats are invited if unable to identify the financial statements that are opportunistic (Teck-Heang Ali, 2008). Internally, measures to control that are suitable are to be identified for solving the delusion relating to BSF.BSF control measures are to be seen by the auditor and comment accordingly as is being used in industry. The efficiency of them is found to be good at BSF with the implementation of such control measures (Flesher, Previts Samson, 2005). BSF being the industry of top position can expect with such a rate of risk factors and the information about the business firms is not properly submitted to the auditing team. So the control measures are given the chance of figuring and locating the situation for controlling it (Flesher, Previts Samson, 2005). The detection risk is seen in the picture when the statements of financial bills are missing from the company and they are unable to locate it. It seems to be that auditor is in favor of the company and his inability is highlighted. The financial statements are to be audited with the set of customized flow chart and in a systematic way so that it is easy to locate the data that is missing and to spot the manipulations done in the financial statements and the necessary modifications are to be suggested since the finally recorded data is expected to be correct with the perfect data analysis by the auditor (Elliott Pallais, 1997). At later stages it might create wrong impression in the users mind if found any in corrected data in the files. For reducing the chances of risk factors multiple opportunities are given to the auditors to carry out the analysis. The audit team finally represents the combination of three audit risks only after completing the entire process of auditing the files. The risks that are involved in the three kinds such as inherent risk, control risk and the detection risk, any increase should be figured out for estimating the risk that complicates the audit (Soh Martinov-Bennie, 2011). The Audit risk = Inherent risk x control risk x detection risk The process had been identified by the audit team to know the threats that are involved in the task of auditing the files and possible ways are to be reported for the reduction of threats they are supposed to be acknowledged with work assigned to team for making the final decision on the reduction of entire threats (nerud, 2007). The task can be rejected if the level of risk is at unmanageable position. Numerous processes of safeguarding tracks has been proposed if the detection risk is at high level but here it is at minor level. Management approval is required for accepting the task because huge labor and long time frame is necessary for this risk to handle. The detection risk level is inversely proportional to the inherent risks and the control risk levels. Audit team proposed that the detection risk would be at the lower stage if inherent risk is noticed in the task which in turn making the possibilities for the inherent risk to the high level peaks. The threatening levels for inherent and detection risks are found to be high by the auditing process team at BSF as the end result (Karapetrovic Willborn, 2000). The audit risk calculations are done in the following manner: The Audit risk = Inherent risk x control risk x detection risk = 0.9 x 0.05 x 0.8 = 0.36 or 36 percent The audit team has a fine line of detecting the threat levels so the level below 10 percent is said be moderate in general. Eventually for the BSF the threat level is noticed to be below 10% so the audit threat is at safer side. So no further issues are found in accepting the task of auditing the financial statements at BSF limited. Program of Audit at BSF Ltd A rule in the auditing process is important that many proofs are to be collected that are related to the audit by the auditing team for the purpose of sticking to the procedure that is systematic and appropriate for auditing the financial statements. After the evaluation processing the accounting system of the client is verified by team then the auditing process is executed for instance in this case it is BSF limited. For the clients task the procedure that is followed is the detailed study of the accounting system by the audit team (Vasarhelyi Halper, 2002). Later on many tests including control test is conducted that is related to the process to ensure that all the evidence is accumulated in the mentioned time period. The evidence of the financial statements of clients is to be provided by the audit team at the end. The certainly recommended audit programs are as shown: Monthly based financial reports Number of accounts to be seen Suggestions from the previous audits to be followed Capital finance at the year-end should be proposed Client reports to be sent and funds lists to be received Account should be checked on prelims for funds Files and ledgers related to the financial assists are to be observed thoroughly At the end the financial income should be matched with the data Office and bank accounts should be linked Transactions should be checked and the amount taken and utilized for the same should be reported CSIRO Grant Treatment The external auditors have to follow entities in the financial statements that pertain to irregularities mentioned in the journal since the auditing process is followed according to it. The funding is distributed by enquiring the entities (Adams Simnett, 2011). Development and the research are the two success factors designed by BSF limited. External factors are responsible for uncertainty in research. If success is gained from such research programs it can used for the beneficial purpose of customers. Proper research and development activities should be done for attaining success and correct targets should be known. Based on the budget and time the in between targets should be cleared. The journal guidelines are followed by BSF for effectiveness. The budget for research is allocated on daily basis as the BSF research process is complicated. More amounts is allocated for materials and equipments. The funds should be yet fixed by audit team based on industry works (Soh Martinov-Bennie, 2011). Triple Bottom Line Addendum The social, environmental and the economic production are the three entities on the triple bottom line. This system is designed by Spreckly during 80s as a part of signature audit process. These standards are followed by BSF limited. The financial statements work credits are appreciable. The good communication and friendly environment is accepted though the auditing process is lengthy. It is being opposed by other firms because of the favor to fish production than to food material suppliers. But it benefitted the next generation (Soh Martinov-Bennie, 2011). The poor and high bias is created. It was accepted as perfect solution as the time went on .this triple bottom line is the measure of success but not appreciated by the auditing team for the signing off as they were unwilling to do so. Are you Willing to Sign-off on that Statement as Being True and Fair? The auditor is forced to sign off the document because of the evidences that are available and the availability of the information is huge proposing that the process of auditing is right. On the conditional basis in the market the information is given only after the extensive research and the conclusions from the situations are drawn. The patent value that is produced by the management is found to produce the output that is efficient in future. Since the technology advancement is low there is less completion in market bur progresses with time (Vasarhelyi Halper, 2002). The research in market might not be same all time it may change. In near future in some time the market might gain a good understanding and huge interest is bought on patent value. The product popularity is taken into account before fixing the price for it and conditions of sales are also given importance. There is no worry expressed from management because it can get its value after popularity is gained in market. References Aall, C., 1999. The manifold history of eco-auditing and the case of municipal eco-auditing in Norway.Corporate Social-Responsibility and Environmental Management,6(4), p.151. Adams, S. and Simnett, R., 2011. Integrated Reporting: An Opportunity for Australia's Not for Profit Sector.Australian Accounting Review,21(3), pp.292-301. nerud, K., 2007. Harmonization of Financial Auditing Standards in the Public and Private Sectors-What Are the Differences?.International Journal of Government Auditing,34(4), p.17. Carmichael, D.R., 1974. The assurance function--auditing at the crossroads. Journal of Accountancy (pre-1986),138(000003), p.64. Cegielski, C.G., 2008. Toward the development of an interdisciplinary information assurance curriculum: Knowledge domains and skill sets required of information assurance professionals.Decision Sciences Journal of Innovative Education,6(1), pp.29-49. Chan, D.Y. and Vasarhelyi, M.A., 2011. Innovation and practice of continuous auditing.International Journal of Accounting Information Systems,12(2), pp.152-160. Che, P., Bu, Z., Hou, R. and Shi, X., 2008. Auditing Revenue Assurance Information Systems for Telecom Operators. InResearch and Practical Issues of Enterprise Information Systems II(pp. 1597-1602). Springer US. Debreceny, R., Lee, S.L., Neo, W. and Shuling Toh, J., 2005. Employing generalized audit software in the financial services sector: Challenges and opportunities.Managerial Auditing Journal,20(6), pp.605-618. Elliott, R.K. and Pallais, D.M., 1997. Are you ready for new assurance services?Journal of Accountancy,183(6), p.47. Flesher, D.L., Previts, G.J. and Samson, W.D., 2005. Auditing in the United States: a historical perspective.Abacus,41(1), pp.21-39. Holt, G. and Henson, S., 2000. Quality assurance management in small meat manufacturers.Food Control,11(4), pp.319-326. Holstrum, G.L. and Hunton, J.E., 1998. New forms of assurance services for new forms of information: the global challenge for accounting educators.The International Journal of Accounting,33(3), pp.347-358. International Auditing and Assurance Standards Board (IAASB), 2010. Handbook of International Quality Control, Auditing, Other Assurance, and Related Services Pronouncements, Part I. Karapetrovic, S. and Willborn, W., 2000. Quality assurance and effectiveness of audit systems.International Journal of Quality Reliability Management,17(6), pp.679-703. Richardson, A.J., 2008. Due process and standard-setting: An analysis of due process in three Canadian accounting and auditing standard-setting bodies.Journal of Business Ethics,81(3), pp.679-696. Sierra, L., Zorio, A. and Garca Benau, M.A., 2013. Sustainable Development and Assurance of Corporate Social Responsibility Reports Published by Ibex 35 Companies.Corporate Social Responsibility and Environmental Management,20(6), pp.359-370. Soh, D.S. and Martinov-Bennie, N., 2011. The internal audit function: Perceptions of internal audit roles, effectiveness and evaluation.Managerial Auditing Journal,26(7), pp.605-622. Soltani, B., 2007.Auditing: An international approach. Pearson Education. Teck-Heang, L.E.E. and Ali, A.M., 2008. The evolution of auditing: An analysis of the historical development.Journal of Modern Accounting and Auditing,4(12), p.1. Vasarhelyi, M.A. and Halper, F.B., 2002. Concepts in continuous assurance. Researching accounting as an information systems discipline, pp.257-271.