Genetically Modified Organisms ( Gmos ) - 1337 Words

The marriage union has evolved from a man and a woman to same sex unions. Additionally, there has been a great increase of police brutality and numerous amounts of black on black crime. Further, they have been many breakthroughs in science, where parents can now select their baby’s gender and eye color. In regards to changes, we can ourselves a disservice to ourselves for instance, some of the ways that Genetically Modified Organisms (GMOs) caused damages is by altering the natural traits of our foods, negatively affecting our environment and impacting our abilities to function as regular humans. Advancements in science, genetically modified organisms have become increasingly popular in the food market, the lack of consumer consent in the choice to eat GMO’s creates an ethical dilemma. Genetic engineering can increase the prevalent amounts of vitamins in foods, for a more well-rounded meal. For example, across Asia and sub-Saharan Africa, vitamin A, deficiencies not onl y cause widespread blindness, but lack of vitamin A also kills 670,000 children under age five each year. (Borlaug, Julie.2016. Four Ways to Change the Conversation Around Agricultural Biotech). Those numbers can drop significantly if we’re aware, but because GMOs are not labeled; government regulations right now do not require the labeling of Genetically Modified products, consumers are left in the dark eating foods that are potentially lethal to our body. For example, Starlink corn, a modified cornShow MoreRelatedGenetically Modified Organisms ( Gmo )1665 Words   |  7 PagesA genetically modified organism (GMO) is a chemical organism processed in a laboratory where genes from the DNA of the crops are extracted and then artificially forced into an unrelated product that, when put into the crops the farmers raise, can chemically change the makeup of the crop. The chemical makeup can be from the change in the skin color of the crop to the actual organic chemistry compound. Genetic engineering is the process of splicing the genes in the crop and taking out a certain chemicalRead MoreGenetically Modified Organisms, Or Gmos, Are Genetically966 Words   |  4 Pages Genetically Modified Organisms, or GMOs, are genetically modified plants, animals, or microorganisms whose genetic information has been modified by DNA-editing methods such as DNA splicing or gene modification. This modification creates unstable combinations of plant, animal, or bacterial genes that are not found in nature (GMO Facts). It is the right of the consumer to know exactly what they are consuming. However, in the United States, it is not required that food containing GMOs has to be labeledRead MoreGenetically Modified Organisms ( Gmos )996 Words   |  4 PagesGenetically modified organisms (GMOs) are seeds that are genetically altered in a laboratory before being planted. Later on, they grow into genetically modified (GM) foods. Genetically Modified Organism (GMO) A GMO is a plant-based organism, such as seed. However, it has: Genes that are altered to act in a certain way that does not naturally happen OR Contains genes from another plant-based organism History Since 1994, about 85 GM foods have been approved for sale in Canada. This includes GM foodsRead MoreGenetically Modified Organisms ( Gmo )1236 Words   |  5 PagesLayla Sugawara 4/12/15 9/Fe Genetically Modified Organisms (GMO) A genetically modified organism (GMO) is any organism whose genetics has been altered by some form of technology. GMOs were first developed from the idea of selective breeding or artificial selection. Selective breeding or artificial selection is when humans purposely breed two selected organisms to reproduce a offspring with a desired trait. The beginning of genetic engineering is unclear. Before the 1900s, some farmers and naturalistsRead MoreGenetically Modified Organisms Or Gmos1231 Words   |  5 Pagesthese innovation scientists have been working with are genetically modified organisms, or GMOs for short. The topic of GMOs is extremely controversial. There are those who back it one hundred percent, and those who seek to see it destroyed. While much of GMOs’ fame comes from the field of genetically modified foods, it is most certainly not limited to it. A quieter, and perhaps more imaginary field of GMOs has to do with genetically modified pigs. Scientists have been reworking the genes of someRead MoreGenetically Modified Organisms ( Gmo )1383 Words   |  6 PagesGenetically Modified Organisms (GMO) is one of the most important issues around the world. Genetic engineering is a process where scientists take genes from one species and force it into the DNA of other species. GMO has long been in practice to b reed select individuals of a species to produce offspring of the desirable behaviors. It is used in conventional livestock production, crop farming and even pet breeding. It involves combining elements of DNA from different sources to create a new DNA moleculeRead MoreGenetically Modified Organisms ( Gmos )1775 Words   |  8 Pagesâ€Å"Between 1996 and 2008, US farmers sprayed an extra 383 million pounds of herbicide on GMOs† (Smith). For more than 20 years GMOs have been produced and placed on store shelves; there are many recognized and uncertain hazards that may affect the health of humans and the environment (Ehrenberg). Genetically modified organisms (GMOs), although they provide many benefits to the economy and food supply, are associated with numerous environmental implications; there is a noticeable increase of food allergiesRead MoreGenetically Modified Organisms ( Gmos )1525 Words   |  7 PagesGenetically modified organisms (GMOs) are highly embedded into our food systems. The use of GMOs is a subject that is often highly debated. GMOs have been viewed as a way to produce food more efficiently, and to aid in the feeding of our ever growing population. However, there are numerous countries that have placed a ban on the use of these products. Comparing production increases in the U.S. to those countries that have banned the use of GMOs will help to give insight into why these products mayRead MoreGenetically Modified Organisms ( Gmos )2083 Words   |  9 PagesABSTRACT Genetically modified organisms (GMOs) are organisms whose genetic make-ups have been changed, inserted or deleted into another organisms. While the safety, disadvantages, and public concerns of genetically modified foods has grown significantly with the productivity of the genetic engineered foods. The problem can be solved with stricter regulations for manufacturer from the Food and Drug Administration and U.S Department of Agriculture. Some of many possible solutions to the genetically modifiedRead MoreGenetically Modified Organisms ( Gmo )1194 Words   |  5 Pagesof? If you are eating anything that was processed more likely than not you’re eating genetically modified organisms (GMO) in some way. This is because â€Å"in the U.S. GMO are in as much as 80% of conventional processed food (Non-GMO project).† A GMO is a â€Å"genetically modified organisms† which can be a plant or animal. What makes them a GMO is that they have been genetically engineered with DN A of another organisms that has a desired trait of some kind. The DNA used can come from other animals and plants

Abraham Lincoln the Symbol of the Unlimited Possibilities...

Abraham Lincoln - Symbol of the unlimited possibilities of American life commemorative speech http://www.speech-writers.com  © www.speech-writers.com CSABCAbraham Lincoln ?Symbol of The Unlimited Possibilities of american Life There are few men whose characters are so extraordinary that they can be credited with saving a nation. The 16th president of the United States, Abraham Lincoln was one such man. More than one hundred years after his assassination, ‘Honest Abe as he has become known, shows no signs of losing his touch. He sits enshrined in his own monument with his famous words etched in stone around him. He commands respect, honour and the everlasting thanks of the American people. More than a†¦show more content†¦In spite of high casualties and falling morale, when Atlanta finally fell to the Union, Lincoln was re-elected for a second term. Lincoln s second inaugural address is according to some, one of the greatest of all his speeches. In it, he looks forwards not only to the coming end of the war but also towards the future. His plea should never be forgotten, Malice towards none: Charity towards all . Part of Abraham Lincoln s legacy is the fact that he was very much a human figure. We know many details of his life including that of his courtship and quiet marriage to Mary Todd. Theirs was tender and loving relationship scarred by loss and tragedy. Of the four sons born to them, only one grew into adulthood. The quiet and loving home life the president enjoyed was in stark contrast to the violence and hatred that was tearing the nation apart. After the surrender of Robert E. Lee at Appomatox on April 9 1865, a weary nation waited to see what Lincoln s response would be. An expectant crowd gathered outside the White House. Lincoln addressed them for the last time. In his speech he tackled the thorny issues of reuniting a country split by war. In that same speech he talked about the rights of freed slaves. He now talked openly about black suffrage. Listening in that crowd was one John Wilkes Booth, a racist and aShow MoreRelatedLangston Hughes Research Paper25309 Words   |  102 Pagesto avoid segregation and racial injustice in the United States. As the manager of an electric company and owner of a ranch and mines, Jim expressed contempt for black Americans who continued to submit to segregation and live in poverty. Langston Hughes, 1933 (Library of Congress) Langston was not ashamed of being a black American. He had already written poems celebrating his heritage. He felt connected to the oppressed brown people of the world and hated his father for mistreating his MexicanRead MoreLogical Reasoning189930 Words   |  760 Pagesproblem without bringing in the most relevant information. This first chapter explains what it means to be logical—to reason logically. It demonstrates the usefulness of logical reasoning as a means to making more effective decisions about your own life—decisions about what to believe and decisions about what to do. The chapter begins a systematic program of study of all the major topics regarding logical reasoning. Along the way, the book focuses on developing the following five skills: (1) writingRead MoreCsr Communication in the Pharma Industry35538 Words   |  143 Pages 2006). Stakeholders play a vital role within corporate communication and for the development of CSR. Archie Carroll (1991) asserts that it exists a â€Å"natural fit between the idea of CSR and an organization’s stakeholders† (Carroll 1991: 43). The American author goes even further by stating that the word â€Å"social† in CSR has always been vague and lacking in the specific direction as to whom the corporation is responsible. The concept of stakeholder personalizes social or societal responsibilities byRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 Pagesof Southern Life Lisa M. Fine, The Story of Reo Joe: Work, Kin, and Community in Autotown, U.S.A. Van Gosse and Richard Moser, eds., The World the Sixties Made: Politics and Culture in Recent America Joanne Meyerowitz, ed., History and September 11th John McMillian and Paul Buhle, eds., The New Left Revisited David M. Scobey, Empire City: The Making and Meaning of the New York City Landscape Gerda Lerner, Fireweed: A Political Autobiography Allida M. Black, ed., Modern American Queer History Read MoreLibrary Management204752 Words   |  820 Pagesthis book may be reproduced, by any process or technique, without the express written consent of the publisher. Library of Congress Catalog Card Number: 2007007922 ISBN: 978–1–59158–408–7 978–1–59158–406–3 (pbk.) First published in 2007 Libraries Unlimited, 88 Post Road West, Westport, CT 06881 A Member of the Greenwood Publishing Group, Inc. www.lu.com Printed in the United States of America The paper used in this book complies with the Permanent Paper Standard issued by the National InformationRead MoreDeveloping Management Skills404131 Words   |  1617 PagesStress-Reduction Techniques 144 SKILL ANALYSIS 147 Cases Involving Stress Management 147 The Turn of the Tide 147 The Case of the Missing Time 150 SKILL PRACTICE 155 Exercises for Long-Term and Short-Run Stress Management The Small-Wins Strategy 155 Life-Balance Analysis 156 Deep Relaxation 158 Monitoring and Managing Time 159 SKILL APPLICATION 161 Activities for Managing Stress 161 Suggested Assignments 161 Application Plan and Evaluation 162 SCORING KEYS AND COMPARISON DATA Stress Management AssessmentRead MoreFundamentals of Hrm263904 Words   |  1056 PagesSkills 25 Case 1: Work/Life Balance at Baxter 25 Working with a Team: Understanding Diversity Issues 25 Learning an HRM Skill: Guidelines for Acting Ethically 26 Enhancing Your Communication Skills 26 ETHICAL ISSUES IN HRM: Invasion of Privacy? 9 WORKPLACE ISSUES: We Are Now Entering the Blogosphere 10 Workforce Diversity 10 The Workforce Today 10 DID YOU KNOW?: Chief Diversity Officer 11 How Diversity Affects HRM 11 WORKPLACE ISSUES: Diversity Awareness 12 What Is a Work/Life Balance? 12 DID YOURead MoreHuman Resources Management150900 Words   |  604 PagesShifts in U.S. Labor Force, 1996—2006 80 70 Percentage of Workforce 60 50 40 30 20 10 0 African–American 1996 Asian 2006 Projected Hispanic White 75.3 72.7 11.3 11.6 4.3 5.4 9.5 11.7 SOURCE: U.S. Department of Labor, Bureau of Labor Statistics, Employment Projections 1996—2006. 8 Section 1 HR Management—Strategies and Environment are expected to increase faster than the African-American labor force. This increase means that non-whites will compose about 28% of the U.S. labor force

Positive Behavior Interventions Free Essays

Positive Behavior Interventions Managing classroom behavior is one of the tasks most challenging for beginning teachers and even some veteran teachers. A national survey revealed that 20% of first- year teachers did not feel adequately prepared to maintain order and discipline in their classroom (Faul, Stepensky Simonsen, 2011). I struggle with controlling individuals’ behavior that interrupts the other students learning. We will write a custom essay sample on Positive Behavior Interventions or any similar topic only for you Order Now A research was designed to show how a specific management strategy helped decrease inappropriate behavior and increase appropriate behavior. The research combined with my experience in the classroom helped me come to the conclusion of how to promote positive behavior. The study was looking at the effects of teachers prompting appropriate behavior on the off task behavior of two middle school students. Prompts are used as reminders and they can be verbal, visual, gestural, and physical but they should be specific and frequent for them to be effective. The study took place in an urban middle school with 1000 students across grades 5-8. The two participants in the study was Owen, an 11 year old male in the fifth grade and Tom, a 12 year old male in sixth grade. They were in general education classes and both were academically able to complete the work when not engaging in off task behaviors. Their off task behaviors included getting out of their seat, talking out, making disruptive noises, and talking to peers. Data was collected in the classes where problem behaviors were most likely to occur for each student. The dependent variable in the research was direct observation to document students’ on-and off-task behavior and the independent variable is the verbal prompt addressed to each student. The verbal prompt was given only one time at the beginning of class and was alternated every other day and it was â€Å"Be respectful, be responsible, and have pride. Do your best! † The results showed that both students engaged in less off-task behavior when they were prompted than when they were not. The teachers also commented that they saw an improvement in academic performance during classes when the student was prompted. They believed that prompting increases appropriate behavior and decreases inappropriate behavior. This study shows that prompting is a simple and effective strategy that may be implemented successfully with students who engage in off-task behavior in a general education classroom setting. I would use prompting in my classroom because prompting requires minimal training and effort to implement so it would be an ideal strategy for me to use for managing student behavior. In my classroom now I have many behavior problems in my last period class. They will talk over me and disrupt me when I was giving directions or trying to explain something to the class. One day I decided to use prompting and I did it at the beginning of class and at the end of class by saying â€Å"Today we will not be disruptive and we will be respectful and raise our hands if we have a comment or question† I was very surprised to see how much this improved classroom behavior as a whole. The students then were able to be on task and actual learn more when they were not disruptive. In conclusion, prompting is shown to increase appropriate behavior and decrease inappropriate behavior. Prompts can be effective even in different settings and not just in the classroom. The article stated that prompts delivered over the phone to encourage people to exercise where effective at increasing exercise behavior (Faul, Stepensky Simonsen, 2011). Prompting should be used inside and outside the classroom to improve positive behaviors. Classroom management can become much easier for first year teachers if they use the strategy of prompting combined with other strategies. Reference Faul, A. , Stepensky, K. , Simonsen, B. (2011). The effects of prompting appropriate behavior on the off-task behavior of two middle school students. Journal of Positive Behavior Interventions, 14(1), 47-55. doi: 10. 1177/1098300711410702 How to cite Positive Behavior Interventions, Papers Positive Behavior Interventions Free Essays Positive Behavior Interventions Managing classroom behavior is one of the tasks most challenging for beginning teachers and even some veteran teachers. A national survey revealed that 20% of first- year teachers did not feel adequately prepared to maintain order and discipline in their classroom (Faul, Stepensky Simonsen, 2011). I struggle with controlling individuals’ behavior that interrupts the other students learning. We will write a custom essay sample on Positive Behavior Interventions or any similar topic only for you Order Now A research was designed to show how a specific management strategy helped decrease inappropriate behavior and increase appropriate behavior. The research combined with my experience in the classroom helped me come to the conclusion of how to promote positive behavior. The study was looking at the effects of teachers prompting appropriate behavior on the off task behavior of two middle school students. Prompts are used as reminders and they can be verbal, visual, gestural, and physical but they should be specific and frequent for them to be effective. The study took place in an urban middle school with 1000 students across grades 5-8. The two participants in the study was Owen, an 11 year old male in the fifth grade and Tom, a 12 year old male in sixth grade. They were in general education classes and both were academically able to complete the work when not engaging in off task behaviors. Their off task behaviors included getting out of their seat, talking out, making disruptive noises, and talking to peers. Data was collected in the classes where problem behaviors were most likely to occur for each student. The dependent variable in the research was direct observation to document students’ on-and off-task behavior and the independent variable is the verbal prompt addressed to each student. The verbal prompt was given only one time at the beginning of class and was alternated every other day and it was â€Å"Be respectful, be responsible, and have pride. Do your best! † The results showed that both students engaged in less off-task behavior when they were prompted than when they were not. The teachers also commented that they saw an improvement in academic performance during classes when the student was prompted. They believed that prompting increases appropriate behavior and decreases inappropriate behavior. This study shows that prompting is a simple and effective strategy that may be implemented successfully with students who engage in off-task behavior in a general education classroom setting. I would use prompting in my classroom because prompting requires minimal training and effort to implement so it would be an ideal strategy for me to use for managing student behavior. In my classroom now I have many behavior problems in my last period class. They will talk over me and disrupt me when I was giving directions or trying to explain something to the class. One day I decided to use prompting and I did it at the beginning of class and at the end of class by saying â€Å"Today we will not be disruptive and we will be respectful and raise our hands if we have a comment or question† I was very surprised to see how much this improved classroom behavior as a whole. The students then were able to be on task and actual learn more when they were not disruptive. In conclusion, prompting is shown to increase appropriate behavior and decrease inappropriate behavior. Prompts can be effective even in different settings and not just in the classroom. The article stated that prompts delivered over the phone to encourage people to exercise where effective at increasing exercise behavior (Faul, Stepensky Simonsen, 2011). Prompting should be used inside and outside the classroom to improve positive behaviors. Classroom management can become much easier for first year teachers if they use the strategy of prompting combined with other strategies. Reference Faul, A. , Stepensky, K. , Simonsen, B. (2011). The effects of prompting appropriate behavior on the off-task behavior of two middle school students. Journal of Positive Behavior Interventions, 14(1), 47-55. doi: 10. 1177/1098300711410702 How to cite Positive Behavior Interventions, Essay examples

Evaluate The Adherence To The Policies Of The Internal Control

Question: Discuss about the Evaluate The Adherence To The Policies Of The Internal Control. Answer: Introduction The different types of the considerations for the internal controls are seen to be based on the several types of the evaluation which has been able to state on the specific assumption of accounting and auditing process which has a relevance to assure the objectives of the organization in terms of the operational effectiveness and efficiency. The application of compliance and law along with the relevant policies is seen to be an important part of the application of the internal control on the process of auditing. A more holistic consideration of the internal control has been further applied with consideration of the control risk factors. The internal control adherence has been further discussed with the technical literature such as ISAs and other regulatory references. The company chosen to evaluate the adherence to the policies of the internal control has been further seen with Singapore Airlines Limited (Regoliosi dEri, 2014). Technical Literature of ISA The different types of the scope of International Standard on Auditing (ISA) have been seen to be dealing with the responsibility for the recognition and measurement of the risk of material misstatement in the financial records. This has been further based on the assessment of accepting of the environment and entitys internal control. The date of implementation of ISA has been further seen to be effective from the December 15, 2009. The main objective of the auditor is identified with the identification and the assessment of the risk of the material misstatement due to the material misstatements in the financial statement and assertion levels with the understanding of the entity and the environment. The entitys internal control has been further seen to be designed as per the implementation of the responses which has been assessed as per the material misstatement (Rikhardsson Dull, 2016). The main purpose of the attributes of ISA has been further seen to be base on the various types of the assumptions which has been seen to be associated to the assertions, business risk internal control, procedure for risk assessment and significant procedures. Among the different type of the attribute under the Isa the ain consideration for the internal control has been further seen to be associated to designed, implementation and the maintenance of the governance, management decisions and the other personnel for providing a reasonable assurance, which has been seen to be based on the accomplishment of the entitys objectives in addition to the reliability, effectiveness and efficiency of the financial reporting. ISA has been further able to consider the different types of the decision which has been seen to be associated complaisance and applicable legislations (Schroeder Shepardson, 2016). The entitys internal control has been taken into account as per the understanding of the various type of the process who has are seen to be based on the internal control which is seen to be relevant to the audit process. Most of the audit process under the internal control has been further seen to be associated to the financial reporting which is relevant to the overall audit process. Some of the main form of the components of internal control has been further associated with control environment (Mihret, 2014). In this particular aspect the auditor will be able to identify the various types of the measures which have been seen to be associated to the adoption the different types the measures for evaluating whether management will have the oversight of charging thee governance and maintain an appropriate culture with honesty and ethical behaviour. Some of the various types of the consideration of the internal control, has been further seen to be based on the strength and the procedure s conducive to the control environment and the different type the other elements which has been seen to be related to the consideration of the appropriate foundation of the components of the internal controls (Al-Akra et al., 2016). It also assures whether thee consideration of the various types of the internal control has been further able to provide the components undermined with the deficiencies of the internal control. As per the entitys internal controls, auditor will be able to understand the various types of the aspects of the internal control which has been seen to be relevant with the audit process and related to the overall financial reporting of the data, it has been further seen with internal control method which has been seen with various types of the matters which relate to the auditors professional judgement and the combination of the various type the other methods which has been seen to be having the relevance of other audit procedure (Zaman Sarens, 2013). Institute of Internal Auditors (IIA) The Institute of Internal Auditors (IIA) Singapore is considered with specialized organisation dedicated with the advancement and development of the internal audit profession. The main establishment of this has been seen to done in the year 1976, with the member of IIA Singapore as per the international community of 180000 professionals in more than 170 countries and territories are further seen to share a common vision for the advancement in the professional growth in the internal and the value addition process which has been further seen to be based on the depiction mainly related to the accounting, governance, compliance, security, information technology audit and internal control. The main mission of IIA Singapores mission has been discerned in terms of depicting the different types of the internal control measure which has been seen to be associated to the consideration of the advancement of the values to the organisations. The vision of the authority and the internal audit prof essional has been considered as indispensible with the effective governance, control and risk management (Mohamud, 2013). The Control Self Assessment (CSA) The only consideration for IIA Singapore can be applied with the Certification in Control Self-Assessment (CCMS). The first time user of CCMS has been able to see with the requirement of creating profile in CCMS. The visit in the forms section has been further seen to be based on the various types of the consideration which has been seen to be associated to the creation of new profile in CCMS. This has been further seen with the visiting of the forms section and selection of the application as per the choice. The main consideration of the CCSA deals with the topics such as business objectives, risk controls and fundamental processes (Leng Zhang, 2014). Achieving business results in Singapore Airlines Limited It has been discerned that Singapore Airlines Board has been committed with continuous enhancing of the shareholder value by maintenance of standard of corporate governance, strong internal control and risk management systems. The various types of the internal controls and the internal audit of the SIA are seen to be independent department with the report directly to the Audit committee. The internal control has been further based on the regular evaluations of the SIA groups internal audit based on the members of the Singapore chapter as per the internal auditors and meet the various types of the standards as per the professional practice set by Internal Auditing set by the IIA.s The control of the self assessment (CSA) programme has been established in FY 2003-2004 (Davidson et al., 2013). This has been provided with the management to obtain the various types of the assurance which has been seen to be associated with the operating departments management to review and per annum on the adequacy of the units control environment. It has been further seen with various types the internal audit is seen to be performed with the various types of the consideration of the independent and the random review during a p articular year to validate the results of self assessment (Church Schneider, 2016). The governance of the company has been seen to be co0ntinually maintaining of high standards related to high standards of CG practices along with various types of the professionalism, integrity, commitment level. This has been further seen to be underpinned by risk management system along with internal controls (Moeller, 2015). Conclusion (ISA) have been seen to be dealing with the responsibility for the recognition and assessment of the risk of financial records. This has been further based on the assessment of understanding of the environment and entitys internal control. The date of implementation of ISA has been further seen to be effective from the December 15, 2009. Internal control has been taken into account as per the understanding of the various type of the process who has are seen to be based on the internal control which is seen to be relevant to the audit process. Most of the audit process under the internal control has been further seen to be associated to the financial reporting which is relevant to the overall audit process. Some of the main form of the components of internal control has been further associated with control environment. The Institute of Internal Auditors (IIA) Singapore is considered with qualified organisation dedicated with the advancement and development of the internal audit profes sion. The main establishment of this has been seen to done in the year 1976, with the members of IIA Singapore as per the global community of 180000 professionals in more than 170 countries and territories are further seen to share a common vision for the advancement in the professional growth in the internal and the value addition process which has been further seen to be based on the depiction mainly related to the accounting, governance, compliance, security, information technology audit and internal control. References Al-Akra, M., Abdel-Qader, W., Billah, M. (2016). Internal auditing in the Middle East and North Africa: A literature review. Journal of International Accounting, Auditing and Taxation, 26, 1327. https://doi.org/10.1016/j.intaccaudtax.2016.02.004 Church, B. K., Schneider, A. (2016). The Impact of Section 302 and 404(b) Internal Control Disclosures on Prospective Investors Judgments and Decisions: An Experimental Study. International Journal of Auditing, 20(2), 175185. https://doi.org/10.1111/ijau.12065 Davidson, B. I., Desai, N. K., Gerard, G. J. (2013). The Effect of Continuous Auditing on the Relationship between Internal Audit Sourcing and the External Auditors Reliance on the Internal Audit Function. Journal of Information Systems, 27(1), 4159. https://doi.org/10.2308/isys-50430 Leng, J., Zhang, L. (2014). Research and Discussing on Internal Control Auditing. Research and Discussing on Internal Control Auditing. Modern Economy, 5(5), 785790. https://doi.org/10.4236/me.2014.57072 Mihret, D. G. (2014). How can we explain internal auditing? The inadequacy of agency theory and a labor process alternative. Critical Perspectives on Accounting, 25(8), 771782. https://doi.org/10.1016/j.cpa.2014.01.003 Moeller, R. R. (2015). Sarbanes-Oxley Internal Controls: Effective Auditing with AS5, CobiT, and ITIL. Sarbanes-Oxley Internal Controls: Effective Auditing with AS5, CobiT, and ITIL. https://doi.org/10.1002/9781119197119 Mohamud, H. A. (2013). Internal Auditing Practices and Internal Control System in Somali Remittance Firms. International Journal of Business and Social Science, 4(4), 165172. https://doi.org/10.1108/02686900510619683 Regoliosi, C., dEri, A. (2014). Good corporate governance and the quality of internal auditing departments in Italian listed firms. An exploratory investigation in Italian listed firms. Journal of Management and Governance, 18(3), 891920. https://doi.org/10.1007/s10997-012-9254-1 Rikhardsson, P., Dull, R. (2016). An exploratory study of the adoption, application and impacts of continuous auditing technologies in small businesses. International Journal of Accounting Information Systems, 20, 2637. https://doi.org/10.1016/j.accinf.2016.01.003 Schroeder, J. H., Shepardson, M. L. (2016). Do SOX 404 control audits and management assessments improve overall internal control system quality? In Accounting Review (Vol. 91, pp. 15131541). https://doi.org/10.2308/accr-51360 Zaman, M., Sarens, G. (2013). Informal interactions between audit committees and internal audit functions. Managerial Auditing Journal, 28(6), 495515. https://doi.org/10.1108/02686901311329892