Police Pursuits Essay - 1210 Words

nbsp;nbsp;nbsp;nbsp;nbsp;Imagine being a police officer doing your daily routine job. You are in a patrol car on the highway, watching the cars and trucks drive by. You are also looking for speeders to warn them to be more careful and maybe you’ll ticket them. It has been a very boring day for you, since you have only been called on your radio once, and it was for an accident (fender bender). Almost at the end of your shift, a blue car drives by going ninety miles an hour, but you know the speed limit is only fifty-five miles an hour. You pull the patrol car out of the gravel area that you had been sitting in and you start to follow the car. You put your lights on and catch up to them. After a few minutes you pull the person over.†¦show more content†¦Ten people were killed due to police pursuits in 1998. â€Å"Of the ten fatalities, eight of the people were drivers fleeing from police officers†(1998 Analysis, 1). And the other two deaths were people who were n ot involved in the pursuit. The good thing for police officers is that none died during a pursuit in 1998. Some people say that there should have been no fatalities, including the people fleeing from the police officers. The majority of pursuits in the last four years that have had fatalities occur are provoked by the fleeing driver and also injure passengers in that car and innocent bystanders. nbsp;nbsp;nbsp;nbsp;nbsp;There are a lot of the same problems that occur repeatedly when dealing with police pursuits. Most of the time (around ninety percent of the time) police pursuits are generally triggered by a traffic violation. These violations could be running a red light, driving without stopping at a stop sign, or a speeding violation. Most likely, the driver in the pursuit is a young male, generally, under the age of twenty-four. They usually have very poor driving records. In more than half of the cases of attempted fleeing drivers, alcohol and driving under the influence plays a major role. Also, in most fifteen percent of all pursuit cases, the drivers did not have a valid driver’s licensee. Another interesting reported fact is that â€Å"approximately half the offenders had at least one prior licensee suspension on their records†(Nugent 6). Only threeShow MoreRelatedPolice Pursuits2868 Words   |  12 PagesDangers of Police Pursuits January 2006 Abstract Debate rages over whether high-speed pursuits are justified. And consensus is growing among local and national law enforcement for the need for stricter controls to dictate when, where and why police engage in such potentially deadly car chases. The written pursuit policies of 47 state law enforcement agencies and the nations 25 largest cities were subjected to comparative analysis. Qualitative analysis of the policies focused on factors justifyingRead More Police Pursuits Essay1455 Words   |  6 Pagesare virtually an unlimited amount of aspects about police work that places them in harm’s way every day. Some of which officers are trained to mitigate and exercise some form of control over while others are mostly out of police control. Vehicle pursuit is one instance where police have little control over and thus must adopt a mostly reactionary response rather than a proactive approach. Police officer training and preparation for such pursuits are conducted during their initial phases of trainingRead MoreEssay on Police Pursuits of Criminals1114 Words   |  5 PagesPolice Pursuits of Criminals   Ã‚  Ã‚  Ã‚  Ã‚  There has been a heated debate over the last few years whether police chases are worth the risk of public safety to catch a fleeing criminal. Each year these hot pursuits end in the arrest of thousands of criminals wanted for a wide array of crimes. At the same time it can cause injury and some times even death.   Ã‚  Ã‚  Ã‚  Ã‚  There is a huge misconception that police are out chasing the red-light violator or the burned-out tail light criminal. This is not the caseRead MoreExploring the Effectiveness and Dangers of High Speed Police Pursuits2136 Words   |  9 PagesIt is common for Hollywood to glamorise high speed police chases, often depicted with police vehicles speeding through the streets with sirens blaring and the offender always being caught without incidence, however this depiction could not be further from the truth with police chases often having serious consequences and the outcome often far from ideal. It is due to these less than ideal outcomes that the media and public at large often call for the practice to be banned or for further regulationsRead MorePursuit of Happyness Will Smith Speech1947 Words   |  8 PagesEnglish Speech – The Pursuit of Happyness The Journey movie I chose to talk about is The Pursuit of Happyness. It is an inner journey. The movie starts off showing the scenery – the Golden Gate Bridge, an American flag and the crowded busy street full of business people and the homeless. The camera then focuses on Chris Gardener and his son Christopher. Chris says throughout the movie the 6 stages of his life. It starts off with ‘Riding the bus. In ‘Riding the bus’ we learn that he lives in anRead MoreHigh speed chases1168 Words   |  5 PagesOver the years the US has seen an increase in crime. These crimes vary in severity of impact to not only the US but states, local communities, families, and individuals. At times many of these crimes require police involvement and interventions that at times create hostile and dangerous situations for both emergency personnel, innocent bystanders, and the victim themselves. It is not uncommon to hear of responding officers to emergency situations to engage in high speed chases. This has become aRead MorePolitics As A Vocation Max Weber960 Words   |  4 Pagesa means of maintaining order. Consequently, police agencies are substantively different from other agencies in a municipal government. While I would like to say my yearning to observe this difference drove me to atten d the police and fire commission at 2:30pm on Feb. 18th, in reality I thought agenda item â€Å"Pursuit Presentation† seemed pretty badass. Discussion at the meeting seemed evenly split between representatives from both the fire and police departments. In accordance with the agenda,Read MoreEssay on The Act of Search and Seizure in the United States978 Words   |  4 Pagesnecessary exercise in the ongoing pursuit of criminals. Search and seizures are used to produce evidence for the prosecution of alleged criminals. Protecting citizens from arbitrary searches, the Fourth Amendment of the Constitution is our right to limit and deny any unreasonable search and seizure. More often than not, police officers tend to take advantage of their authority by the use of coercion. Although it is unlawful, most citizens do not know what police officers can and cannot do in respectRead MoreDuty Of Care And Failure866 Words   |  4 Pages Duty of Care and Failure to Protect Doctrin e and Vehicular Pursuits Cause Lability Issues Under federal civil rights statute and tort negligence, Title 18, U.S. Code, Section 242, government officials can be held liable for damages if the official violates a plaintiff’s constitutional rights under the law (Peak, 2012). For example, if an officer arrests someone unreasonably, the Fourth Amendment guarantees everyone the right to be free of unreasonable seizure and the officer can be charged withRead MoreLaw Enforcement Should Not Be Allowed956 Words   |  4 Pagesreasons why this act should not be allowed: police high speed chases cause a countless number of casualties, are most of the time for minor infractions, and there are other ways of capturing criminals. High speed chases has caused an innumerable amount of fatalities. Most of the policemen end up getting killed or killing the person in the other vehicle. Law enforcement puts the criminals, innocent bystanders, and their lives in a risky situation. Police departments have a hard time balancing public

The Effect Of Medical Marijuana On The Brain And Stop It...

THC slows the formation of amyloid plaques by blocking the enzyme in the brain that creates them. These plaques kill the brain cells that potentially lead to Alzheimer’s disease. The breaking down of these cells prevent Alzheimer’s to never grow in the brain and stop it all together. (Janda,2006) Researchers from the USF Health Byrd Alzheimer’s Institute showed that extremely low doses of THC reduce the production of amyloid beta, found in a soluble form in most aging brains, and prevent abnormal accumulation of this protein — a process considered one of the pathological hallmarks evident early in the memory-robbing disease. These low concentrations of THC also selectively enhanced mitochondrial function, which is needed to help supply energy, transmit signals, and maintain a healthy brain (Baier, 2014). While researchers have not seen much success in using medical marijuana to fight the creation of beta amyloid plagues, new research did not see a statistically big significant difference when using medical marijuana to treat symptoms that are associated with dementia. â€Å"A research team from Radboud University Medical Center in Nijmegen, Netherlands investigated the effects of medical marijuana on symptoms of dementia including depression, anxiety, aggression, insomnia and hallucinations† (Care Giver for Life, 2015) One of the most widely known benefits for Medical Marijuana is pain relief. That is why this topic is so controversial. Studies show that THC creates pathwaysShow MoreRelatedWhy Marijuana Should Be Legal886 Words   |  4 Pagesand sale of marijuana to persons over the age of 21. While many people believe marijuana is medically beneficial when used properly, just as many people disagree with this belief. The purpose of this paper is to give the facts supporting both sides of this proposal. Cannabidiol (CBD), and tetrahydrocannabidiol (THC) are the two main active chemicals found in marijuana that have positive medical benefits. Tetrahydrocannabidiol causes pain relief, and cannabidiol seems to impact the brain without aRead MoreCannabis And Its Effects On The Mouth Becoming Very Dry Essay1598 Words   |  7 PagesAnother side effect includes the mouth becoming very dry. The skin can also have a sensation of heat or cold or maybe even both it all depends on the bud. Cannabis increases your heart rate an extraordinary amount, which can be a major issue for people who have heart problems.(Marijuana: Medline) In some cases, one’s heart beat so fast it exploded. But if one is looking for a comeback to that bad side effect, the cannabis plant can be good. Cannabis can also help with aches and sores. In fact,Read MoreMedical Marijuana is the Future1140 Words   |  5 Pageshave to take for Indiana to recognize that marijuana is the furture of medicine? For years ma rijuana has been referred to as a bad drug but just recently people are now understanding that marijuana has so many uses towards medicine. That is why 20 states (including Washington D.C) have legalized medical marijuana in their states. So why hasn’t Indiana legalize medical marijuana? Well there are three reason that could change Indiana’s mind. Medical marijuana should be legalized in the state of Indiana:Read MoreA Brief Side Effect Of Marijuana Essay1555 Words   |  7 PagesAnother side effect includes, according to webmd.com, the mouth becoming very dry. The skin can also have a sensation of heat or cold or maybe even both it all depends on the bud. Cannabis increases your heart rate an extraordinary amount, which can be a major issue for people who have heart problems. In some cases, one’s heart beat so fast it exploded. But if one is looking for a comeback to that bad side effect, the cannabis plant can be good. Cannabis can also help with aches and sores. In factRead MoreShould Marijuana Be Legalized? Essay1475 Words   |  6 Pageskeep it out of the United States. All the while it can be argued cannabis treatment is some of the most natural and effective therapy for multiple aliments and illnesses. The government is fighting to keep a substance illegal that could possibly bring in revenue as well as fight many common diseases. Marijuana is so versatile that if it is legalized for medical use it would produce revenue boosts while being a diverse resource and treating a multitude of illnesses, all while giving patients natural andRead MoreThe Benefits Of Medical Marijuana1598 Words   |  7 PagesBenefits Medical Marijuana By: Nicole Wynne Advance Placement Psychology Mr. Cuetara June 4th, 2015 Marijuana Outline I) Intro: a.) History and facts that make up marijuana b.) Thesis: Through numerous articles, books, documentaries, and journals, I have concluded that marijuana has positive creative effects and numerous medical ben-efits, including increased appetite, pain reduction, nausea reduction, and hard drug substitution II) Positive Medical Benefits:Read MorePersuasive Essay : The Use Of Marijuana1368 Words   |  6 Pagesknow, you have to smoke more than 15,000 joints in less than 20 minutes to overdose on marijuana? That’s also physically impossible. Today, more than 1 in 3 people have tried the substance marijuana. People who try it might think smoking marijuana is cool. They might try it without knowing what it is or what affects is has on you. From pain relief to stimulating the appetites of patients on chemotherapy, marijuana seems to have plenty going for it as a medicine and also an illegal substance. OnceRead MoreShould Marijuana Be Legal?1269 Words   |  6 Pageswomen are also aware of the potential negative effects of cigarettes, alcohol on fetus development. However, not many the data or research addresses specific effects of marijuana on pregnancy women because women who use marijuana also tend to smoke cigarettes and are more likely to use other drugs such as cocaine and alcohol. Thus, it is difficult to identify the precise effects of marijuana on pregnant women and fetus (Leemaqz, 2016.). Marijuana is the most commonly used illicit drug in the UnitedRead MoreShould Marijuana Be Legalized?1502 Words   |  7 Pagescontroversy as it centers on the health and wellbeing of all human life in our nation. The dynamic of whether we should legalize marijuana for recreational use is evident and typically harmful. The American Academy of Pediatricians has summarized in a statement some of the negative effects stemming from marijuana use for youths. As well as a report from the national Fatality Analysis Reporting System, which has confirmed that consuming marijuana can remain at times more fatal than drinking while underRead MoreThe Effects Of Marijuana On Pregnant Women And On A Fetus1247 Words   |  5 Pagescigarettes, alcohol and the potential negative effects of cigarettes, alcohol on fetus development. However, scarce research directly addresses specific effects of marijuana on pregnant women because women who use marijuana also tend to smoke cigarettes, drink alcohol and more likely to use other drugs such as cocaine and heroin. Thus, it is difficult to identify the precise effects o f marijuana on pregnant women and on a fetus (Leemaqz, 2016.). Marijuana is the most commonly used illicit drug in the

Citizens of Karachi Free Essays

ALI REHAN (O5461) BLOODSHED EVERY WHERE, BLOOD IS ALL AROUND IS THE BLOOD INVISIBLE? WHY AREN’T WE REACTING? Citizens of Karachi are witnessing probably the worst of the times this city has ever gone through. Despite the horrible circumstances prevailing in the city, it is difficult to mention even a single act of public retaliation strongly condemning it in rightful manner. Have the citizens silently approved all that is happening and learned to live with it? If not, then why don’t we hear a call to end this? Since when have these people turned so passive, why don’t they react? A little deeper look into it will show that people do react. We will write a custom essay sample on Citizens of Karachi or any similar topic only for you Order Now Reaction should be a source of damage control, but here, unfortunately, the way people react makes it a cause of worsening situation. Blood isn’t invisible, we see what is happening, and we hear who is crying, we know that next may be us, fear is all around, we feel helpless! The fear that surrounds us and state of being directionless has turned us into passive retaliators who do no harm the people who instill fear, instead, retaliate, but to our own harm. Burning our own city during protests is commonly seen. It is very unfortunate that citizens of Karachi-for most of the times-act as part of problem. Almost every instance of protest for a ‘right cause’ ends up in ‘wrong ways’. People have stopped trusting each other. A citizen of Karachi cannot imagine trusting strangers. And for a Karachiite, stranger is every person who is not his/her family member, with exception of a few close friends (rarely). DON’T AGREE Try answering this. How many people (outside your immediate family) , can you entrust with RS 1 lac and get the amount back when demanded? Security guards have become a need, we don’t feel secure. People have left enjoying the way they did in past (there is a reducing trend observed amongst the number of people visiting cinemas, amusement parks, and domestic tourism). A financially well-off person avoids enjoying luxuries he/she can easily afford from the fear of becoming one of the victims of crime. There are hundreds of people who avoid purchasing expensive cars, motorcycles, cell phones etc , as they know that in a city like ‘Karachi’ , those (police) entrusted with duty to guard your possessions-can make you penniless! Here, criminals have free hands to operate and strong links to escape punishment. It is important to look at how the reactions varies with the social class people belong to. Upper Class that is financially well of, employs security guards, lives in safe areas, and waits for the first opportunity to emigrate†¦this class has isolated itself from the problems faced by common people. They worry a lot, but face a little. With every penny of their possessions ‘insured’, there is nothing they would loose. Middle Class employs all its resources to educate itself, and those who succeed, aim to fly abroad at given opportunity (dream is US, CANADA, UK, and MIDDLE EAST). They are the people with maximum potentials. It is always the middle class that plays the most active role in bringing revolutions. Lower Class (which is the largest of all),cannot educate, cannot move abroad, and has limited opportunities to grow, feels insecure. And as a way out—joins the strongest militant group and participates in increasing violence in the city. This is how violence is reciprocated with further violence. How will this cycle stop..? There is no end to the cycle until those with resources (upper class and middle class) aren’t concerned with solving the issue. There is no end to bloodshed until citizens stop complaining and start challenging the authorities whose interests this killing serves. There is no end to killing until a leader emerges to guide efforts of masses in a right direction. There is no end to killing until we learn how to react . How long does it take for a citizen of Pakistan to get a bad news to hear? The country has blood flowing all around. Here people die for reasons, and people die for no reasons. The short-tempered spice loving citizens of Pakistan are habitual of relaxing themselves employing ways that are not only futile when it comes to resolving their issues, instead, they create further worse issues for others to face can hardly recall any public protest that served its purpose without having caused destruction to state property and public assets. A call to strike means that lacs of people who are daily wage earners will have a day to worry for their need expenditures. People blame and react on suspicions. Our present is full of incidences of political target killings throughout the country and though it has been going on for a long time-our government intelligentsia has delivered a complete failure in figuring out how to stop it. Now let us wait for an angel to visit them and whisper in their ears â€Å"you need to control supply of arms and killings would stop. † Another wrong way of reaction is displayed by media in our country-it over reacts. In an effort to sell their story and attract maximum viewership, electronic media channels sensationalize stories to extent of their creativity and capability. Television channels rarely consider the impact that their news transmission is likely to cast. Hours long broadcast of a single act of terrorism only serves the purpose of terrorist groups as terrorist want their projection to spread fear and media help them achieve their desired objective. How will this be corrected? All the problems that have been created by us need to be fixed by us. At many instances, we are part of problem and at numerous others, our silence over a problem signals that we are ready to live with it. Following examples may seem harsh, but they are a true reflection of reality. We are mentally prepared before sending our children to school, college, university that security of our child is not guaranteed and we would accept any mishap as undeniable/inevitable fate. We may sooner or later get to hear news of our close relatives’ death in a bombast, street crime incident or target killing attack and our lives may also end one day in much the similar way. As there is no single problem, there is no single solution. Each one of us will have to consider what lies in his/her sphere of influence, and try to correct that boldly. Courage will have to be demonstrated and sacrifices need to be made. Words do not count, it is our actions that matter. A great quotation of HAZRAT ALI is â€Å"the maximum limit of cruelty is determined by the tolerance level of the oppressed† . We need to be intolerant towards wrongs and challenge it bravely. Nothing would change until we learn to react and react in right manner. How to cite Citizens of Karachi, Papers

Auditing Audit Procedure

Questions: 1. List and discuss several factors that would have contributed to an increased inherent risk assessment at the financial report level. Also identify which of these factors may be identified during the strategic business risk assessment. 2. List and discuss several inherent risk factors that would have contributed to an increased inherent risk assessment at the account balance level. 3. Do you believe that the area of going concern should be assessed as high, medium or low? Identify the factors that are the basis for your decision. Answers: 1. A business operates under immense competition and risks. Irrespective of the size and status of the business, inherent risk is always present in the business. The main feature of the inherent risk is that it cannot be mitigated by any measure. Business might have strong internal control system, audit procedure, compliance but all these are ineffective. Inherent risk can be minimized to a considerable extent but the risks cannot be eliminated totally from the system. Hence, inherent risks are always a major blow as it impacts the operation of the company. Moreover, if left uncontrolled then it might lead to serious problem. The case study of OneTel is used for analysis. OneTel is a pioneer in global telecommunication that has a strong place far and wide. The operations of the company stretch to providing goods and services. The technological development of the company has enabled it to cater to the customers needs. Hence, it has immense popularity in Australia. The company enjoyed a favorable position but with the entrant of new players into the market, the market share was divided. Fierce competition spread in the market and the call rates dipped. This was due to the fierce competition in the industry. It was the competitive rate hat dominated the entire industry and hence, became a problem for OneTel because the market share fell. Moreover, the faulty management along with various issue added to the downfall of OneTel. There are many factors that contributed to the assessment of inherent risk in the process of reporting: As per the financial statements of the company it can be seen that the shares were issued in the open market. The company enhanced the issuance of shares in 2000 that became $1225.6 million as compared to 1999 where it was $355.6 million. Inherent risks are small when the operation soft h business is on a small scale however, when the size and complexity increases it leads to more inherent risk (Kruger, 2009). Dematerialization was used that limited the risks to a considerable extent. However, the transactions were huge and complexity is bound to happen when it comes to issue and allotment, even dematerialization cannot help in this regard. The extent of risk was so grave that little can be done in that regard. As per the cash flow statement, the license transaction in 2000 is clearly observed. Capitalization, amortization, registration, as well as maintenance need adequate planning. When it comes to intangibles, the role of the management comes to the forefront (Kruger, 2009). As these transactions are prone to mistakes and errors, risk evaluation program is the need of the hour. Moreover, to statements reflects that the company took many loans and advances that ranges from long term to short term thereby signalling the importance of risk evaluation program. There are various abnormal items that is present in the financial statement of the company. Such items need to be properly managed so that risks could not harm the operations of the company. Moreover, as per the financial statement it can be observe that the losses are reflected at both the consolidated statement. The company has purchased heavy machineries and plant that needs the management decision in terms of finance, purchase, etc. this needs adequate risks aversion planning. 2. The concept of inherent is present in the business and the evaluation depends on the skill and ability of an individual. Control risks, as well as detection risk can be surpassed but the inherent risk will be present at all point of time even after compliance and strong control. It gives a view that the role of the management is vital because the forecast and planning needs to be done (Geoffrey et. al, 2016). The impact of inherent risks varies according to various factors. The size of the business plays an important role when it comes to the inherent risk because the complexity in a big business is more. When a small business operates it needs less compliance at the accounts level while a bigger business needs a strong accounts system to trace and minimize the risk component. Further, big companies like associates, partnership, joint venture, etc bring additional burden and raise inherent risk (Goodstein, 2011). Hence, it creates undue burden for the management and requires encountering various problem. Operations that are irregular or abnormal in nature play a major role in increasing the level of inherent risk. It is common that the abnormal activities enhances the level of adjustments and leads to speculations that raise the danger of inherent risk. The transactions that need idea and forecasting of the management are exposed to inherent risk because the result is not known. It can be tag as an activity that is contingent in nature. Moreover, such an act is entirely on the personal capacity of the management and not related to the outside circumstances. Undoubtedly, this is done considering the benefit of the organization but have limitations. When the related party transactions happen, there is inherent risk. If the management is subjective towards a transaction then it attracts inherent risk. Further when the debt and loans even play a dominant role in inherent risk. The case of OneTel signifies that it borrowed funds and loans with a covenant (Gay Simnet, 2015). However, it is important to note that intervention of such corporate debt leads to serious problem. The repayment of loan along with the component of interest is not a surprise but in the case of OneTel the company surpassed the risk factors that are an alert level. On the other hand, if the system of audit and risk compliance is strong it leads to proper risk detection. Moreover, a deficiency on the part of the auditor attracts risk. Hence, it is important that skilful auditors must be present that can trace the risk. According to Gay Simnet (2015) the availability of competent auditor is the need of the hour that helps to keep the risks at bay and prepare th e business for any contingencies. Hence, it is of paramount importance that the expertise, knowledge and skills of the auditor are an important criterion that helps in detecting, as well as mitigating the risk. 3. A business runs with the main motive of earning profit and run for a period that is indefinite. Any entity comes into operation with the objective of earning wealth and continuing the operations at a stretch. This does not depend on the owner or the management rather the prime objective is to continue the urn. However, any activity either big or small destroys the function of the business and needs action that can fix the problem. The most important assumption is the going concern concept that states the business will run for an indefinite time irrespective of the members (Roach, 2010). However, even this concept needs adequate attention. The main motive behind this is the fact that the expectation of the stakeholders is linked to the business motive. Stakeholders are always in sight of earning wealth and want the business to proper. If it is compromised then it requires a prior attention. It is the role of the management to look into this matter and ensure that the necessary adju stment done so that the going concern concept is not affected. Controlled decision is the need of the hour and protects the company from adverse situation and particularly danger of liquidation (Roach, 2010). The factors that can be a danger to the going concern concept are as follows: alert on the part of credit assistance, removal of office of key personnel without any replacement, huge debt repayment failed, creditors claims pending, strikes and lockouts, losses, reduction of the assets of the company, goodwill deterioration impacts the going concern principle (Parker et. al, 2011). However, the management can avoid such a scenario by the establishment of an interest that is extra ordinary in nature. Certain factors like introduction of new product, trend variation, act of God are not under control of the management. It depends entirely upon the overall condition of the business. Therefore, it is imperative that the management must embark on a policy that will aid the management and helps in undertaking critical situation (Messier Emby, 2005). This will help the business to prosper even if the situation goes against the business. Hence, it is important that the area of going concern should be ascertained the frame of high, medium or low. This will help in establishing the manner and condition of the business. Accordingly, decision, as well as step can be taken. However, it depends entirely on the part of the management. This strategy is helpful in the manner that it sheds light on the position of the business and can provide a clear cut measure that needs to be adopted for smooth conduct of the business. Going concern is the major principle on which the stability of the business depends (Douglas et. al, 2015). Hence, it is important that the management should keep a tight control over the principles that will help in proper planning and meeting the expectations. References Douglas M.B, Todd, D.F Hermanson, D.R 2015, The Effects of Internal Audit Report Type and Reporting Relationship on Internal Auditors' Risk, Judgments Accounting Horizons, vol. 29, no. 3, pp. 695-718. Gay, G; Simnet, R 2015, Auditing and Assurance Services, McGraw Hill Geoffrey D. B,Joleen K,K. Kelli SDavid A. W 2016, Attracting Applicants for In-House and Outsourced Internal Audit Positions: Views from External Auditors, Accounting Horizons, vol. 30, no. 1, pp. 143-156. Goodstein, E 2011, Ethics and Economics, Economics and the Environment, Wiley Kruger, C 2009, Numbers finally start to add up as operators go back to basics, viewed 22 September 2016, https://www.smh.com.au/business/numbers-finally-start-to-add-up-as-operators-go-back-to-basics-20110121-19zy6.html Messier, W Emby, C 2005, Auditing Assurance Services: A systematic approach, McGraw-Hill. Parker, L, Guthrie, J Linacre, S 2011, The relationship between academic accounting research and professional practice, Accounting, Auditing Accountability Journal, vol. 24, no. 1, pp. 5-14. Roach, L 2010, Auditor Liability: Liability Limitation Agreements, Pearson.