Mental Health Treatment Of Mentally Ill Essay - 1542 Words

Deinstitutionalization, which occurred in the latter half of the twentieth century cause adequate mental health services to be insufficient for the mentally ill population. Mentally ill individuals were send back to society despite of their prevailing circumstances. The lack of assistance made mentally ill individuals to commit a high percentage of crimes due to their state of mind. Mentally ill individuals who had committed crimes were being incarcerated instead of forcing them to receive mental health treatment. According to Schneider (2008) the percentage of mentally ill entering the Criminal Justice System has increased 10 percent per year over the last decades. The rapid increase of mentally disorder inmates has caused prisons to obtain the responsibility for mentally ill individuals and provide them with basic mental health services. However, prisons are not providing the adequate mental health treatment which in result causes mentally ill individuals to continue with their ins ane behavior after prison time. The recidivism rate is higher than 50 percent among the mentally ill prisoners who are released (Collins, 2015). The revolving-door- like fashion system which causes mentally ill inmates to return to prison indicates that the need to provide services outside of those institutions for offenders is necessary. Mentally ill individuals have continuously increased in prison population because courts have been implementing the idea that criminals should receiveShow MoreRelatedThe Shutdown Of Public Mental Health1614 Words   |  7 Pageshave proven that the shutdown of various mental health facilities across the nation has caused a dramatic increase in the number of incarcerations for people who suffer from mental illness. In 2006, the Bureau of Justice Statistics calculated that there were approximately 705,600 mentally ill adults incarcerated in state prisons, 78,800 mentally ill adults incarcerated in federal prisons, and 479,900 mentally ill adults inc arcerated in local jails (â€Å"Mentally Ill†). In response to the increase in theRead MoreMental Illness Of The Mentally Ill On Deinstitutionalization1514 Words   |  7 PagesMental illness in America has become an increasingly popular topic of discussion. Rather than being placed in hospitals for treatment, mentally ill individuals are being placed into correctional facilities for their actions. Persons with serious mental illness (SMI) such as bi-polar disorder, severe depression, schizophrenia and etc. have trouble within society. Many lack income and stable living arrangements to be able to succeed in the community. Side effects of their illness can enable them toRead MoreThe Community Mental Health Centers Act Of 1963 Closed State Psychiatric Hospitals1191 Words   |  5 PagesMany years ago, mental illness was viewed as a demonic possession or a religious punishment. In the 18th century, the attitudes towards mental illness were negative and persistent. This negativ ity leads to the stigmatization and confinement of those who were mentally ill. The mentally ill were sent to mental hospitals that were unhealthy and dangerous. A push in the mid 1950s for deinstitutionalization began because of activists lobbying for change. Dorothea Dix was one of these activists that helpedRead MoreThe Massachusetts Mental Health System1371 Words   |  6 PagesThe Massachusetts’ mental health system is a broad system consisting of public and private institutions, health insurance, laws and public policies. The Department of Mental Health (DMH) is a core part of the Massachusetts’ mental health system. This state run organization was put in place to ensure mental health services to the mentally ill and to fund research aimed at finding the causes of mental health. ( dept mental health info)Due to the deinstitutionalization process beginning in 1955, whenRead MoreThe Death Of Christopher Lopez918 Words   |  4 PagesA lawsuit has been filed over the death of Christopher Lopez who was a diagnosed mentally ill inmate. On March 17, 2013 Lopez died while incarcerated in the San Carlos Correctional Facility. Lopez died on a concrete floor struggling to breathe while guards watched through the food slot to his cell. The reality of it which is why this is beyond frustrating and unacceptable in America is because Lopez s was a schizophrenic. Lopez was given a psychotropic drug to deal with his schizophrenia. LopezRead MoreMental Illness Within The Prison System928 Words   |  4 Pageswork to deal with mental health inmates. Often hotly debated, many search for ways to work with this growing population. Glaze and Bonczar (2009) estimate around 2.3 million people are incarcerated within the US and of those, 20 percent suffer from some form of mental disorder. Even with such a high number, the rate of mental illnesses within the prison system is on the climb. Many of these inmates will remain incarcerated and receive little to no treatment for their mental issues. This essayRead MoreEssay on Prisoners and The Development of Severe Mental Illness1375 Words   |  6 PagesThe vast majority of prisoners who suffer from severe mental illness are not receiving the proper mental health treatment necessary. The lack of attention allocated to the sanity of prisoners with mental illness is a haunting reality given that these people eventually return to the free world following their time in prison. Due to the punitive tendencies of the prison system, prison will likely only exacerbate peoples preexisting mental illnesses, making them susceptible to recidivism, or furtherRead MoreThe Impact Of Mental Illnesses . Mental Illnesses Have1557 Words   |  7 PagesImpact of Mental Illnesses Mental Illnesses have plagued our society for centuries. In fact, it is a more common disease than people realize, â€Å"Approximately 1 in 5 adults in the U.S.—43.8 million, or 18.5%—experiences mental illness in a given year.† (Nami, org). Despite the prevalence of mental illnesses, the stigmas associated with them are still very strong to this day, this is a result of the deinstitutionalization of mental healthcare facilities. Many Americans who suffer from mental IllnessRead MoreHow Crimes Involving The Mentally Ill1056 Words   |  5 Pages How Crimes Involving the Mentally Ill Are Handled Introduction: Crimes linked to a mental disorder are seen to be abnormal from the established norms in society. According to the National Alliance of Mental Illness, a mental illness is a condition that impacts a person s thinking, feeling or mood and may affect their ability to relate to others and function on a daily basis.1 These variations often cause deviations from accepted behaviors. Behavior that is said to be not normal oftenRead MoreThe Treatment Of The Mentally Ill1581 Words   |  7 Pagesof dealing with the mentally ill by hiding those plagued, away in a prison cell to be forgotten. Despite the success of Dorothea Dix in solving the problems with adverse conditions in the prison system, we have come full circle and are currently back where we started over a century ago. There has been so much focus put on housing the mentally ill, we have all but forgotten about any type of treatment plans to help the overall growing problem. The handling of the mentally ill in the prison system

Learning Of Sound Waves Can Benefit From Outside...

Abstract Under study learning of sound waves can benefit from outside assistance through the making of gathering learning classroom materials whose advancement and outline depend on unequivocal examinations concerning understudy understanding. We portray thinking as far as sets of assets, i.e. assembled building squares of feeling that are normally utilized as a part of a wide range of settings. Understudies in our college material science classes frequently utilized arrangements of assets that were not quite the same as the ones we wish them to utilize. By planning educational modules materials that get some information about the physical science from an alternate perspective, we realize change in understudy comprehension of sound waves. Our educational programs alterations are particular to our own classes; however our portrayal of understudy learning is all the more for the most part helpful for educators. We portray how understudies can utilize different arrangements of assets in their re asoning, and bring up issues that ought to be considered by both educators and analysts. Keywords: Investigations, Curriculum Materials, Reasoning. Introduction Exploration based educational modules improvement projects have been appeared to be powerful in assisting understudies with picking up a theoretical comprehension of numerous particular subjects in material science (McDermott and Redish, 1999). 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NAB Corporate Strategies National Commercial Banking

Question: Discuss about the NAB Corporate Strategies for National Commercial Banking. Answer: Introduction Initially, the National Australia Bank (NAB) was incorporated as the National Commercial Banking Corporation of Australia after the merger of commercial bank of Sydney and the National Bank of Australia in 1982. Morison Ramsay, (2015) points out that the resulting bank was renamed as the National Australia Bank Limited. The expansion of the bank financial bases elicited the offshore bank expansion in the subsequent years. This paper is going to focus on some aspects inherent to strategic change in NAB as well as present growth strategies. Growth and development of the organization through application of corporate strategies Expansion strategies included opening up of branches in major cities in the world such as Beijing, Seoul, Dallas, San Francisco, Taipei, and Athens. The bank has focused on acquisitions as the main drivers of the bank corporate strategy (Fungi et al., 2002, p. 399). NAB activated a buyout clause for the Clydesdale Bank from Scotland and the Northern Irish bank from the Midland Bank. Subsequently, the bank bought the Yorkshire Bank from England and Wales in 1190. Adams (2012) pointed out that, the further acquisition has followed such as; acquisition of Bank of New Zealand in 1992 and also the Michigan national bank in 1995. Earlier the bank had restructured its operation in the USA by closing it branches in Atlanta, Houston, Dallas, San Francisco and Houston in 1991. Expansion period for the bank was concluded by a purchase of USA mortgage originator, Home side Lending based in Florida USA (Laing Dunbar 2015, p. 41).In addition to that, acquisition the bank also merged with MLC Limi ted which formed one of the biggest mergers in the corporate history of Australia. NAB encountered a difficult phase of history (2000-2005) after the sale of Michigan national bank to AMRO. In the year 2001, the bank traded home side Operating assets for US$1.9B to a US-based savings and loans corporation known as Washington Mutual. Corporate strategies pursued by the corporation have ensued growth and stability of NAB over the years. However, some of the growth strategies pursued by the entity have hurt the corporation over the years of its development. Presently, the bank has embraced technology in its operations as in October 2008 NAB launched a branchless direct trading known as You Bank under the stewardship of Greg Sutherland. Cameron Clyne became the CEO of the bank in January 2009, and he initiated reputation change, increased focus on the domestic market and subsequently increased wealth management. In May 2015, the bank announced break off a merger from Yorkshire and Clydesdale business in the UK. The demerger was through initial public offering through floatation on the London stock exchange. However, the remaining shares were distributed to NABs shareholders according to Klettner (2014). Applied corporate strategies NAB growth has progressively advanced due to corporate strategies that have been initiated by the enterprise including the customer segments and the NAB market operations. Competition and the level of differentiation faced by NAB are a determinant factor altogether. Delivering value to the shareholders has been NAB main corporate goal over the years. To meet this goal, the entity has come up with strategies that have been used to measure the performance of the entity. Strong, B. (2014) indicated that over the years, the NAB has turned the customers to be advocates of financial performance with the aim of achieving the highest Net Promoter Score. Modest gains have been an achieved after employment of this corporate strategy such that in 2015, the corporation NPS priority segments improved from -18 to -16. In 2016, there was continuous improvement in customer experiences across NAB business portfolio. Customer experience across all range of products such as simplifying processes, policies, technology, and products resulted in the improvement of 500,000 customer sales and service per annum improvements. Furthermore, there has been the improvement of turnaround times for customers making their variations to their mortgages. Besides, there has been the reduction of the time taken to approve simple business loans. In addition to that, there has been reduced paperwork in the application of business loans, commercial cards and processing of business loans. Moreover, the bank has come up with a net promoter system(NPS) used to measure consumer advocacy role and also improve the understanding on offering better customer experience in the stipulated priority segments Nicholas and Donald (2015, p. 1541). NAB management have a corporate strategy that has ensured business growth in the entity from the period it was incorporated. NAB has created high-performance values aligned culture that aims at provision of a high-performance benchmark index. In the FY 2015, employee engagement for the group increased to 52%in FY 2015 from 42% in 2014. Innovation has have been a key corporate strategy towards the growth of NAB over the years. A great example is the NAB village at Melbourne. This is a platform and an innovative space that provides customers and businesses to connect with clients and on the other hand, both the customer and business can connect with each other. The value of this platform is has been demonstrated by having over 25% of the member having a banking relationship with NAB. In FY 2015, NAB has invested heavily in internet banking and inculcation of, mobile platforms in the banking industry. We have also delivered new solution inherent to innovation thus small business can lin k their banking transactions with accounting packages such as Xero (Petty 2012, p. 8). The bank has also come up with an attractive return on equity to their shareholders. In the FY 2015, statutory return on equity inherent to NAB reached 100 basis point (13.1%) when compared to FY 2014. In the same period, cash return on equity increased by 40 basis points (12%). NAB has come up with a performance framework within the Australian markets. Among the Australian units, the new framework has provided granular performance, discipline and also acts as the driver for clear accountability. Besides, the BNZ framework has been instituted to leverage learning and told from NAB. Change in an every institution is inevitable thats the reason NAB has instituted transformative investment in technology. The new Personal Banking Origination Platform (PBOP) has significantly improved approval of loans for both bankers and customer alike (Moscardo et al, 2013, p. 1).This system allows refilling of data and also enable customers to have a track of the status of their application which incl udes upload of information such as pay slips through online platforms. Criticisms of business practices pursued by NAB over the years In 1990, NAB ventured into the English market and purchased the York Shire bank. Also, the expansion continued to New Zealand when it acquired Bank of New Zealand (BNZ) as pointed out by Rehman (2015, p. 7). Notably acquisition of BNZ and later other overseas banks was not a corporate strategy, but it was a bank reaction towards other Australian banks so as to earn a code name Universal Banks the outcome of this acquisition took a toll towards growth process of this entity. In 2002, NAB was forced to offload its operation with Home side entity which resulted in a loss of US$ 2 billion. This loss was great enough to wipe out all small gains by NAB overseas Rahman (2015) points out that Although NAB has performed exemplary over the years, there have been some strategic failures that have cost the going concern of the entity. In the first quarter of 2015 FY, NAB announced demerger from Clydesdale enterprise. The move taken as an expansionist strategy and resulted in a loss of approximately A$4.2 billion. It's believed that the loss might be bigger. Demerger from the York-shire/ Clydesdale Bank marked and ended to the 30-year strategy of expansion for NAB. Environmental analysis Threats In the year 2006, NAB Enterprise received negative publicity regarding the financial services that were offering in their loan portfolio (Singh, 2015). The Centre for financial and lending rates in Sydney assorted NAB mortgage products exhibited high-interest rates. Mr. John Stewart, the NAB president, received the complaint from the Australia Bankers Association, who warned that some of NAB products are violating the financial act. Such products as mortgage plus and 4% bond issues violated the financial acts (Hamilton, 2015). In addition to that, the spread between the lending and the deposit rates were not congruent with each other. It was against the Australian financial act not to streamline bank interest rates. Evidently, NAB financial products were a grave danger to Australian aspect of investments (Klettner 2014, p. 23). Strong (2014) asserts that global brands such as NAB have a defined code of ethics that communicates what is expected of the employees and companies officials as denoted by Taylor, (2015, p. 4). Failure to observe the laid down procedures means may prompt the employee to be dismissed from the enterprise. In 2008, some NAB officials had tried to bribe the Australia bankers union executives to allow them to lend loans above 4%. Bribery is a social evil which is not allowable in the Australian culture. This instead heightened the existence of a cultural misunderstanding in the exchange processes and business transactional practice as asserted by Tran et al. (2014, p. 5). However, the enterprise intervened a subsequently dismissed the employees. On the other hand, the Australia bankers association recalled all the lend out loans and subsequently capped then at 4%. Opportunities NAB Enterprise enjoys the massive economies of scale in its operation. The enterprise market has more than 40 different parts n the world. Presently the enterprise has rolled out a plan to market its financial products into emerging economies in South America, East Africa, and Eastern Asia. After carrying out intensive market research; the enterprise introduced long-term financial services such as futures and options in Eastern Asia in the 1990s One of the major global growth strategies for NAB is advertising. Most importantly, NAB uses billboards, print, and electronic media as part of its worldwide growth strategy. Strong, (2015) denotes that, advertising in NAB was meant to convince customers on various products and services the enterprise had in store to offer. Additionally, some communicated information on constructing some societal values. This marketing method was appropriate to the Australian setting. NAB has used this strategy which has growth of financial services such as futures and stock splits in the Australian markets. Culture and leadership style Singh (2015) denoted that, NAB CEOs have used transformational leadership theory as the most efficient and effective style. Initiation if this theory was brought about by a strategist named James McGregor Burns. According to him (Singh) applicability of transformational leadership is efficient when members and leaders promote the advancement of service delivery in the NAB through morality and motivation. Tran et al., (2015) alludes that, members of the NAB leadership have to use their influence on members to change their perceptions and expectations and start working towards a common goal. NAB leaders need to identify the need for change required in the entity. To achieve this goal, he must create a vision that will act as an inspiration to the member, which bring positive attitude change to members. Murray, (2014) illustrates that, NAB leaders have cascaded customer safety and quality orientation in NAB setup. This is done by building and improvement of capacity. Creation of organizational culture communicates the vision to the members thus enhancing clinical quality and eliminating error that could negatively have an impact on customer safety. Moreover, transformational leaders may have a developmental culture of improvement that has encompassed commitment towards learning and research towards the improvement of customer safety. Although, transformational leadership has achieved a lot in NAB leadership, some changes need to be instituted such as electronic detection of errors and fraud Morison Ramsay,(2015) denoted that, evidenced based practices which are well defined should be replicable across provision of NAB financial services. Use of such established policies is key components towards organization safety and quality strategy., Ongoing and sustained improvement in the safety of the customer is a key component in communicating the vision for NAB organization. As a part of the strategy, reporting of results and subsequent meeting stakeholder and public expectations are part of the transformational leadership that promotes customer safety and strategy. If these changes are instituted leadership in the NAB would enhance efficient provision of services to customers as denoted by Tran et al., (2015, P. 2). Conclusion To sum up, it's no reasonable doubt that NAB is one the financial influencers in Australia. Although NAB has performed exemplary over the years, there have been some strategic failures that have cost the going concern of the entity. However, customer services have been enhanced through customer safety and quality orientation in NAB setup. Presently the enterprise has rolled out a plan to market its financial products into emerging economies in South America, East Africa, and Eastern Asia to act as the drive for its corporate strategies. List of references Adams, J., 2012. National Australia Green Push Big on the Cloud', American Banker, 177, 135, p. 9. Fung, J., Bain, E., Onto, J., and Harper., I 2002. A decade of internationalization: the experience of an Australian retail bank', Journal Of International Financial Markets, Institutions Money, 12, 4/5, p. 399. Klettner, A., Clarke, T., and Boersma, M., 2014. The governance of corporate sustainability, Empirical insights into the development, leadership and implementation of the responsible business strategy. Journal of Business Ethics, 122(1), 145-165. Laing, G., and Dunbar, K., 2015. EVA (TM) EPS, ROA, and ROE as Measures of Performance in Australian Banks: A Longitudinal Study. Journal of Applied Management Accounting Research, 13(1), 41. Morison, R., and Ramsay, I., 2015. An analysis of companies' business objectives. Gover Moscardo, G, Lamberton, G, Fallon, W, Lawn, P, Rowe, A, Renouf, M, 2013, Sustainability in Australian business: Principles and practice. Wiley-Blackwell. Nicholls, R., and Donald, S., 2015. It's a Small World after All, Using Social Network Analysis to Investigate Systemic Risk in the Australian Superannuation Sector. Centre for Law, Markets, and Regulation (CLMR) Research Paper Working Paper, (1541). Petty, S., 2002. Study prods banking giant to sharpen image', Media: Asia's Media Marketing Newspaper, p. 8. Rahman, K., 2015. Generic, genuine, or completely new? Branding strategies to leverage new products, Journal of Strategic Marketing, 22(1), 3-15. Rowley, D., 2014. 'National Australia Bank Group Limited' 2014, National Australia Bank Group Limited Marketing Company Profile, pp. 1-29, Business Source Premier, EBSCOhost, viewed 31 August 2016. Singh, N., 2015. Online frauds in banks with phishing. The Journal of Internet Banking, 22(7), 373-377. Strong, B., 2014. Prudential regulatory governance of the risks associated with IT multi-sourcing strategies within the Australian banking sector (Doctoral dissertation, University of Southern Queensland). Taylor, M., 2009. Struggling National Australia Bank remains acquisitive', Money Management, 23, 41, pp. 2-5. Tran, T., Nguyen, H., and Lin, C., Ton, G., 2015. Herding behavior in the Australian loan market and its impact on bank loan quality. Accounting Finance. 11(3), 273-277.

Auditing for Good Analytical Research

Question: Discuss about the Auditing for Good Analytical Research. Answer: Introduction The accounting methodology is as old as most of our basic mathematics that we practice in our daily life. Its importance has played a key role in the financial industry ever since the era of banking industry had commenced. From the past till today accounting is often reflected as auditing for a huge amount of ransom, assets and any other entity which add value to an individual or organization. With the heavy involvement of the financial industry, thus, it is essential for accounting to integrated policies, standards, protocols and other ethics to have better control of practices with high integrity which classifies into a single term, internal control. Referring to the above quote, the author`s view of internal accounting control may seem to provide more favourable arguments rather than against. But no ideology can be perfect. Firstly, this essay will contribute a fair illustration of the relationship between strong accounting system and legal practices. Then, the importance of the e xistence of internal controls. Lastly, it will instigate the beneficial and loosing arguments of internal accounting controls referring to the best practice preferred by the organization. Internal control Internal control can be described as a process through which the organizations are able to coordinate the activities and put a bar on the fraudulent activities by the management, as well as the employees (KSU, 2016). For an effective planning, as well as control it is essential to have a well-defined internal control mechanism that will trace the deficiencies and bring transparency in the working. The element of internal control is assessed during the planning stage of the audit of a financial statement (Gilbert et. al, 2005). The outcome of the impact is directly in tune to the auditors stage of testing in detail. To lessen detailed testing, the organization needs to have a strong system of an internal control. Internal controls are part and parcel of organization policies that pertains to finance and business. It comprises of all the actions undertaken by the management for the safeguard of the resources in terms of waste, fraud, and efficiency (KSU, 2016). Secondly, it helps in bringing accuracy, as well as reliability in accounting and operation of data. Thirdly, it enables a strong compliance with the regulations set by the organization (Hoffelder, 2012). Lastly, it helps in assessment of the performance of all the units of the organization. Internal control is simply a good practice that steers the business in an ethical manner. Components of an internal control system The internal control system is put into practice by the management or the ones who are entrusted with the duty of ensuring strong governance. It ensures that the compliance is done in terms of rules and regulations (Schaeffer, 2006). Moreover, it leads to efficiency in terms of operational efficiency. This can be possible when the internal control system is put into implementation through elements or subsystems and are termed as the components of an internal control system. It has five major components: Control environment This simply means a well-equipped environment of the entity where the operations of the business happen. A controlled environment enables strong control and keeps the wrong practices at bay. For example, if the organization is authentic and strict towards the false practices then the employees will fear in any kind of falsehood. This will ensure commitment and keep the fraud away (Manoharan, 2011). Moreover, an auditor needs to have a proper understanding of the environment and determine whether it is implemented by the management and the behavior. Process of Risk assessment One of the major roles of internal control is to trace and rectify the misstatements. Further, it needs to be noted that management will not wait for the happening of the misstatement rather it will find a measure to detect and correct it (Ingram, 2016). The entity develops the process of risk assessment that helps in identification of the material misstatement (ACCA, 2016). The auditor obtains a clear notion of how the process of risk evaluation process is working and whether it is shedding light on the risks that are expected, the influence of such a risk, an event of happening of such a risk and decision that pertains to such a risk (Harrington, 2003). Communication and information Information has assumed a vital place in the space of business environment. When an audit engagement happens, an auditor adds to his understanding of the information, as well as a system of communication that is one of the elements of the accounting system (Ingram, 2016). But, it is not always alike as the accounting system. It I described as the system through which the management develops a link with the internal and external environment. Control mechanisms Controls are mechanisms that are implemented by the management to ensure that the financial information is reliable. An apt example is that of the debtors that cannot be written off without the consent of the finance director or any other relevant person. In a similar scenario, credit sales cannot be done until a recommendation is taken from the credit control department (Schaeffer, 2006). Such activities do not constitute authorization. A need to enter the password in certain modules of an information system is a classic example of the information system. Monitoring The last element of an internal control system is the process of monitoring. It can be treated as a service that is inbuilt to the system of internal control and evaluates the skills of an internal control system. The process of monitoring is done by evaluating the internal control operation that pertains to the current period and assessments that are separate in nature that includes routine and non-routine checks (Christensen, 2011). Such an evaluation requires external information like the feedback of the customer. Hence, the ones who are entrusted with the responsibility of governance take an appropriate step so that any risk or material misstatement is warded off with ease and flexibility. Advantages and disadvantages of Internal control Internal control system will lessen the amount of audit work and this will have a positive impact because the auditors will be able to use system based audit that will enhance the level of audit work. Moreover, the presence of a strong internal control mechanism reduces the chances of frauds, as well as errors and will bring new supervision (ACCA, 2016). This will accelerate custody and the third party liability will be minimized bringing a great deal of speed and accuracy. Secondly, internal control lessens the audit evidence that needs to be produced as it enhances the audit evidence to be present within the business. This helps to frame a view that leads to speed and evidence (ACCA, 2016). Moreover, the presence of this control system solidifies the audit evidence that needs to be gathered. It reduces the work overload and reduces the time that is needed to prepare a report (Kruger, 2015). Last but not the least it provides a strong internal function that enables the auditor to focus more on the problem and facilitate the work. Further, it facilitates the companys assets. Disadvantages The presence of internal control might lead to error and fraud because at times the major reliance is on the strength of internal control and this exposes the auditor to the liabilities that is civil in nature. Secondly, the presence of internal control lessens the volume of scrutiny that needs to be done by the auditor leading to smaller samples hence, leaving another area prone to fraud and problems. Collusion, as well as manipulation might lead to mismanagement and hence, a biased report might occur. Further, the vigilance of an auditor is reduced owing to the internal control and hence, impacts the audit quality. It has the chances of being abused by the internal auditor through collision with the management. Gamers Den is situated in Cambridge (United States) and has a huge selection of games. It is strongly involved in providing an environment that is safe and friendly for the community at large. People can come and play their favourite games. The availability of a dedicated area makes it one of the best places to be in. Many events are even conducted that that attracts and accommodates various players. This keeps the store busy. Further, the presence of less number of employees makes it less complicated. The current internal control mechanism of the gamer den is straightforward. Two game designers are involved in the process that is designed, as well as promotion. On the other hand, two main assistants are present that is Phil and Amy and another employee is ELLA. The policies that the company follows are weak in terms of an internal control. During the hours of business, an amount of less than 50$ can be withdrawn from the cash register. Credit sales are available with a defined time period and according to the customer comfort that is weak in nature. Further, a single cash register is present that lacks all the entries and physical stock counting I unavailable. Moreover, a problem with the physical counting of the stock has appeared. Therefore, cash is collected and remains in the office till a person deposits it to a bank. Further staffs have an access to borrow iPad, laptops, etc. and there is no trace of the current items. Design of a proper internal control system A strong system that needs to be developed for Gamers Den will require a proper number of stuff. When the number of employees will be more, the work responsibility will be divided that will lessen the pressure (Lapsley, 2012). Further, the internal control must be structured in a manner that will lead to proper allocation of person who can shoulder the responsibility. In the present system, there is no availability of financial records and information lacks reliability. The accounting control will be a boon to the business. The system of accounting control will help the organization in many ways (Kaplan, 2011). The system of inventory will be maintained in a proper manner, before the issue of stock the authorization and approval will be needed. Further, budgetary control will aid the organization that will enhance the profit with the sales volume. The review of assets will be easier and hence, variances can be traced. Conclusion The above report provides a clear cut indication that internal control is vital in the smooth running of the organization. It leads to a strong control over the activities that is not witnessed in an organization that lacks internal control. Therefore, internal control brings a wide variety of advantages that helps in steering the business. This leads to a strong momentum and helps the organization as a whole. When internal control is into practice it leads to an enhanced level of accountability and responsibility. 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