Transport for London A Case Study in Equality - 923 Words

Transport for London: Case Study in Equality Question 1 In todays diverse environment it is crucial to embrace diversity in a continuously evolving international community. Even more day to day industries must continue to promise an environment that understands and promotes diversity in order to best serve and represent the public at large. Thus, even Transport for London, a government agency supervising public transportation must show that they incorporate equality and diversity into their operating practices. Question 2 Transport for London is an esteemed government organization that definitely promotes equality and diversity within the work environment. Every one from Customer Service Representatives to machine Operators who are on the front lines must show a promise to uphold a sense of diversity in the workplace. It is mostly the employees that work with the public the most, like Cashiers and Operators that must reflect the organizations promise to uphold diversity, as they are the ones seen on a daily basis. One of the team members most responsible for promoting equality and diversity within the work place is Stephen Golden, the Head of Equality Inclusion (Transport for London 2012). He is responsible for adapting and creating policy measures the organization can implement in order to better promote equality and diversity within the work environment. 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Digital Piracy Essay - 1225 Words

On the demand side, the digital consumption of media products is accompanied by the emergence of digital piracy. Whilst copying had already been technically feasible during the era of video cassettes, it required certain equipment and piracy behaviour was limited (Waterman et al., 2007). The rise of the computer and World Wide Web, however, simplified the unauthorised duplication and storage of copyrighted content and caused movie piracy to soar substantially (Fetscherin, 2005). Digital piracy can generally occur offline (through the copying of discs and files) and online (through the downloading and sharing of files). A recent study revealed that approximately 24% of global internet traffic is copyright infringing, with peer-to-peer†¦show more content†¦The study, however, disregards the fact that copies of a movie are circulating before and during its theatrical run and this result can, therefore, be questioned. Official sources from the Motion Picture Association of America (MPAA) and other trade organisations frequently report annual profit losses of several billions owed to piracy . Yar (2005) and Dohar and Braithwaite (2002) convincingly question the validity of these reports as they erroneously assume that every consumer of an unauthorised copy would have purchased a ticket to see the film if the copy didn’t exist. Thus, they reject the piracy figures published by industry sources as exaggerated and lobbying efforts . Likewise, Gayer and Shy (2001) point out that data on piracy losses tends to be overestimated because the positive and negative impacts partly offset each other. In this regard, Vany and Walls (2007) attempt to realistically quantify the revenue decline and develop a pioneering model that includes the uncertainty of the industry rather than asking what a movie would have earned in the absence of piracy. They estimate an average loss of $40 million in revenue per pic ture. 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Auditing Jimmy Ford and

Questions: 1.Prepare a report to the managing partner of Kinglsey Read that indicates whether or not:Kingsley Read failed to exercise due care in the audit of Plummet TravelPlummet Travel is guilty of contributory negligenceKingsley Read owes a duty of care to the New Zealand parent company. 2.What should Jimmy do? Use the Code of Ethics for Professional Accountants and the American Accounting Association (AAA) Model to help consider your response to this question? Answers: Introduction This particular section deals with the case on Plummet Travel Limited and the auditor Kingsley Read. In this particular section, emphasis has been given on providing recommendations on whether Kingsley Read was following the audit function with due care. Addition to that, it requires recommending on whether Plummet Travel Limited had been involved in contributory negligence of any types (Gay Simnett, 2015). According to the Auditing Standard; Due Care is to be exercised in the planning as well as planning and performance of the audit and preparing the report. This standard requires the independent auditor for planning and performing his or her work with due professional care. This reveals the fact that due professional care mainly imposes responsibility on each professional for acting as per independent auditor who is responsible for observing the standards of flied work as well as reporting. 1. Kingsley Read failed to exercise due care in the audit of Plummet Travel The above statement is completely not true as Kingsley Read had tried every possible ways to audit for the company named as Plummet Travel. Plummet Travel had upgraded its accounting software system to a computer database (Gay Simnett, 2015). Due to this upgradation, Kingsley Read does not have the proficiency to review as well as evaluate the database management system. As he was not aware of how to review the upgraded the system used in the company, he took the assistance of an independent expert who will undertake the role. The independent expert is of the opinion that the system appears to be reliable and that the change of latest accounting system database was correctly carried out by Plummet Travel Limited. The above fact explains that Kingsley Read has tried every possible ways for auditing the new form of systems by attending courses that can familiarize with the features of the upgraded accounting systems to a computer database. Addition to that, Board of Directors was happy to see that Plummet Travel Limited is performing well after upgrading the computer database. Therefore, Kingsley Read was acting with due care as the auditor had carried his work in a professional way. Kingsley Read had acted with professional due care while auditing for Plummet Travel Limited. This has been done by exercising the planning as well as performance at each step in the audit report preparation. Kingsley Read had audited for the company Plummet Travel Limited whereby he plans and performs his work with due professional care. It is noted from the case as Kingsley Read had made attempts for auditing the new accounting computer database that was used by Plummet Travel Limited. Despite having little knowl edge on the new forms of accounting computer database, he took advice from an independent expert and relies upon his conclusion that change had been a positive aspect for the company. Plummet Travel is guilty of contributory negligence The above statement is not true as Plummet Travel Limited has trusted the wordings of their appointed auditors who quarterly audit for each financial year. Plummet Travel Limited was not found guilty of any contributory negligence as the company had review the auditor statement and happy with the figures (Bobek, Hageman Radtke, 2015). Contributory negligence in auditing means purposely neglecting or contributing towards unfair practices that is taking place in the business organization. It is not the case as Plummet Travel Limited Board of Directors had personally reviewed the statement of auditors at the time of Board Meetings. The company had found out that the new system had been in place for 6 months that made the directors happy with the way that was operating. Therefore, it is understood that Plummet Travel Limited was unaware of any unfair misstatement in their financial statements and they are not liable for contributory negligence. Kingsley Read owes a duty of care to the New Zealand Parent Company Kingsley Read acts with due professional due care and are not obliged to pay for negligence to the New Zealand Company. This is because all the necessary actions was undertaken by Kingsley Read starting from taking expert advice, gaining knowledge on new systems by undertaking courses. These are the actions that make Kingsley Read acting with due care and working for the benefits of Plummet Travel in every means (Bobek, Hageman Radtke, 2015). 2. American Accounting Association Model Decision making process Facts identification The fact from the case is that Jimmy was of the opinion that Engines International Limited was using a questionable method for revenue recognition that cannot be considered as the appropriate method to use in the upcoming financial years. Jimmy discussed the matter with the Senior audit partner but the answer given to him was that the method had been used for 10 years and is appropriate Jimmy wants to include a disserting statement in the audit working papers but the audit partner refuses to permit such kind of statement. Rather, she showed willingness in writing a letter to Jimmy acknowledging full responsibility for the audit. Finally, the audit partner refuses to make Jimmy her audit partner for the company. Therefore, the fact that is identified from the case is that there is issue with the revenue treatment that is adopted by EI in their business operations Defining the ethical issues Ethical issue that is identified in the case is that there was disagreement between the statement made by Jimmy and the Senior Auditor. Ethical issue identified in this case whether Jimmy has listened to the Senior Auditor or not. Addition to that, whether actually Jimmy should listen to the Senior Auditor in the particular situation where both the auditors disagreed regarding the unquestionable revenue treatment that has been investigated by ASIC. Identification of major principles, rules and values Code of Ethics is statement of principles as well as expectations that governs individual behavior organizational behavior in the conduct of internal auditing (Bobek, Hageman Radtke, 2015). The purpose of the Code of Ethics is to promote the ethical culture in the profession of internal auditing. Code of ethics is essential as well as appropriate for the profession of internal auditing as it is on the trust placed in its objective assurance in relation with risk management, governance and control. Code of Ethics provides four principles as well as rules of conduct under the category named as: Integrity, Objectivity, Confidentiality and competency (Cameron O'Leary, 2015). The rules of conduct mainly describe the behavior norms as expected from the internal auditors. Some rules help in interpreting the principles into practical implications as well as intended to guide the ethical conduct of internal auditors. The Code of Ethics mainly provides guidance to the internal auditors who serve others. Internal auditors refer to Institute members for providing internal auditing services within the definition of internal auditing. Applicability and Enforcement- Code of Ethics is applied to both individuals as well as entities those provide internal auditing services (Cockrell, Stone and Wier, 2017). In case of Institute members, breaches of the code of ethics will be evaluated as well as administered in accordance to the Institute Disciplinary Procedures. If a particular conduct is not mentioned in the Rules of Conduct, it does not prevent it from being unacceptable or discreditable where member is liable to disciplinary action. American Accounting Association Model This model comes from a report for the AAA that is written by Langenderfer and Rockness in the year 1990. Scenario for the AAA Model An auditor uncovers an irregular cash payment as well as receives an unsatisfactory explanation for it that comes from client finance director. This model suggests a logical seven step process for conducting the decisions as it takes ethical issues into account (Gay Simnett, 2015). Steps: The first step is to establish the facts of the case by ensuring that there is no ambiguity about what is under consideration. The second step is to identify the ethical issue in the case by asking what are the issues at stake The third step requires identifying the norms by placing the decisions in its social, ethical as well as professional behavior context. In this, professional code of ethics are taken into consideration by discussing on the norms, principles and values The forth step is to identify the alternative course of action by stating each consideration of the norms The fifth step is to select the best course of action The sixth step is to consider the consequences of the outcomes The final step is take the decisions According to American Accounting Association (AAA) Model, it is noted that acting in the public interest takes into consideration where accountants need to have legitimate interest of clients, financial institutions, employers, business, employees as well as financial community that relies upon the integrity and objectivity of the accounting profession (Gay Simnett, 2015). This is to support the proprietary as well as orderly function of business. The dependence actually imposes public interest accountability on the accounting occupation. It is responsibility of the professional accountants for acting according to the public interest, reasonable and informed public perception at the time of deciding whether to believe with the appointment or meeting that bears in mind to the stage of public interest of business entities. Professional Accountants has to comply with the basic principles that includes: Integrity- This principle means professional accountants needs to be straightforward as well as honest in all the professional and business relations. Objectivity- This principle means that professional accountants cannot be bias in any particular situation, give rise to conflicts of interest as well as undue authority of others that will override specialized or commerce judgment in any case. Professional competence and due care- This particular principle means that professional accountants has to maintain essential professional skills as well as knowledge to that level where they can guarantee that a client or employer receives the experienced professional services. The services depend upon the current developmental practices, techniques and legislation as well as act that are diligently followed in accordance with the applied technical as well as professional standards. Confidentiality- This particular principle means that the professional accountants need to admiration the privacy of information that is acquired as a consequence of maintaining qualified as well as trade relationships. They cannot reveal any information to the third parties without proper and special power unless there is a legal or proficient right or duty for disclosing the information or using the information for personal benefit of the professional accountants or third parties. Professional behavior- This particular principle means that the professional accountants should obey with the pertinent laws as well as policy so that they can avoid any accomplishment that discredits the accounting occupation in the near future. From the above fundamental principles, the ethical case on Jimmy would comply with the: Objectivity- In this case, conflict of interest is taking place between Senior Audit Partner and Jimmy that is actually hampering the professional or business judgment for the company EI. Professional competence and due care- In this case, there is disagreement between the Senior Audit Partner and Jimmy. This means the Senior Audit partner do not have the essential professional attitude and skills in handling the matters as it is negatively affecting the company for which they are auditing and they cannot get required professional services in this type of conflict. They should understand the technical and professional standards of handling matters of audit where company relies upon their professional advices and services. Professional behavior- Senior Audit partner lacks the professional behavior and failed to comply with the laws and system at the same time. Specifying the alternatives After reading the Code of Ethics for Professional Accountants, it can be understood that the given case on ethics has two alternative options that needs to taken into consideration by Jimmy before getting into final course of action. The first option that Jimmy will have is agreeing with what Senior Auditor argued, that is, there is no issue with the method adopted by EI in terms of revenue treatment. The second option that Jimmy will have is not agreeing with the Senior Auditor and stick to the point as found out at the time of audit that is there is questionable method of recognizing revenues as investigated by ASIC. Comparing values and alternatives After evaluating the alternatives, Jimmy should compare the values of both the alternatives and decide over the best option that needs to be adopted for future activities. Jimmy should select the second alternative that state not agreeing with the matter pointed out by the Senior Auditor. Assessing the consequences If Jimmy selected the first option, then he would have charged legal actions by the Senior Auditor of the firm. As Jimmy has selected the second option, he can now convey his issue to the Senior Management of Fitzgerald Milhouse Chartered Accountants. If guidance is not provided by the Senior management, then further Jimmy can convey his matter to Corporate Governance. Jimmy can even go to shareholders and then to the regulatory bodies to get his matter solved and takes legal action on the Senior Audit partner. Making the final decision Jimmy made the final decision that he will not agree to the statement of Senior Audit Partner and take the corrective course of action. Conclusion At the end of the report, it is analyzed that Kingsley, the legal advisor had acted with due care in carrying out the auditing for the company named as Plummet Travel Limited. On the contrary, Plummet Travel Limited was not involved in any contributory negligence as the company had involve in auditing their financial statement and found out that upgrading to the new systems actually help the company for better operations. Therefore, both the legal advisor and the company are not to found guilty in this case as they were constantly concerned with the actions undertaken and the consequences thereafter. This reveals the fact that the company does not have to be concerned or pay to the New Zealand Company because of any kind of obligatory negligence. References Bobek, D. D., Hageman, A. M., Radtke, R. R. (2015). 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Internal auditors perceptions of their role in environmental, social and governance assurance and consulting. Managerial Auditing Journal, 30(1), 80-111.