Cause and Effect of Java Progr essays

Cause and Effect of Java Progr essays It is the nature of human nature that problems will arise and it is commonplace for solutions to be created from these problems. With the advent of the 1990s computer enthusiasts and programmers alike began to embrace a new innovation, the internet. As the internet grew in popularity a problem emerged, the bandwidth (size of a communications channel, e.g. 56k modem) available wasnt large enough to retrieve big packets of data from the internet. Therefore web-sites, mobile phones and interactive television, to name a few, were all very limited in what they could do. To solve this problem, a group of engineers at Sun Microsystems developed a language they called Oak; now known as Java which is object-oriented, secure, small and platform independent; it became the perfect language for the internet and our new fast-paced lifestyles. In the days before Java there were many popular programming languages; Basic, FORTRAN and Assembly to name a few. Although these languages were popular, the most popular and widely used language was C. C was used to write operating systems (The operating system is the program that manages a computer's resources., e.g. Windows, Linux, Mac OS.) and almost all other programs. Many programmers would religiously protest C as the perfect programming language. It combined the best elements of low-level assembly language as well as higher-level languages into a programming language that fits computer architecture. It was liked by its programmers. Even though C was extremely popular, it wasnt perfect by any means and as languages before it, C ran into its fair share of problems. As C programs grow larger they become more unwieldy, an error in the last line of code could negatively effect the first line of code, so programmers had to keep the whole program in mind while coding, as opposed to focusing on certain aspects of a program. A solution t ...

Ali M. Ansaris Confronting Iran essays

Ali M. Ansaris Confronting Iran essays Ali M. Ansaris book Confronting Iran (2006) is especially timely given the current discussion of Iran and its future and concerns about what the U.S. may do to prevent Iran from getting a nuclear weapon and becoming a much greater threat. Of course, also in the news is the recent National Intelligence Estimate (NIE) stating that Iran is not the immediate threat President Bush has been implying it is and that Iran ended its nuclear program several years ago. None of this means that Iran is not a threat or that a confrontation with Iran would not be the sort of devastating action critics believe it might be. Ansari considers the nature of Western diplomacy in the region primarily form 1953 to the present and suggests a number of reasons for the failure he discusses. For the first two decades or so, relations were good enough because the country was under the rule of the Shah, rule that was largely imposed by the West. This rule also created great resentment among the population and would contribute to the angry reaction once the Shah was deposed. The taking of the American hostages at the embassy in Tehran was one of the consequences of the failure of diplomacy in the first period, while the subsequent history has been largely more failure to make any inroads into the country, usually based on an American refusal to speak to Iran for one reason or another, as if not talking at all would produce the best outcome, which clearly it has not. American involvement with Iran actually extends back into the nineteenth century, and as Ansari notes, the failure to recognize the nature of the society in that region and to find a way to accommodate it and communicate with its leaders began at the same time and has continued ever since. Essentially, a pattern was set with the first relationships, as Ansari notes when he writes, These formative experiences were crucial in shaping Iranian attitudes to the West. It was increasi...

The Causes of the Financial Crisis in 2008 Essay

The Causes of the Financial Crisis in 2008 - Essay Example It played a striking role in the failure of key businesses. It also contributed to the decrease in consumer wealth estimated to be in trillions of US dollars and a downturn in economic activities that led to global recession of 2008 – 2012 and also contributed to the European sovereign – debt crisis. It led to the increase of the TED spread that reflected an increase in perceived credit risk. The TED spread is the difference between rates of interest on interbank loans and on short – term U.S government debt. The spread of TED increase is shown in the graph below: The spread (in red) increases significantly during the crisis. The spread size is usually denominated in basis points e.g. if the bill rate (T - bill) is 5.1% and ED trades at 5.5% then the TED spread is 40 basis points. The TED spread has fluctuated over time but generally has maintained the range of within 10 and 50 basis points except during the financial crisis. In general the financial crisis cause d a very big damage to the world economy and many researchers have carried out studies to explain the causes of this crisis. We try to look into some of the causes below. Imprudent mortgage lending is considered a cause to the crisis as compared to a backdrop of abundance in credit, reduced interest rates, and over the roof prices for houses, lending standard became hassle free enabling many people to engage in the purchase of houses they couldn’t afford. ... Competitive pressures contributed to the increase in the amount of subprime lending during the years preceding the crisis. Source: U.S census bureau, Harvard University. State of the nation’s housing report 2008 The graph shows the dramatic expansion of subprime lending in the U.S between 2004 and 2006. Another cause was the housing bubble where the Federal Reserve allowed housing prices to sour to an all-time high that was unsustainable. Once the bubble burst as it was bound to, it triggered the crisis. The Federal Reserve maintained interest rates artificially low, per month payments to mortgage were low too and housing prices went up. Home owners took equity loans to pay their initial mortgages and credit card debts until the home prices peaked and the house of cards started to crumble. Mortgage debts would not be increased to pay previous debts. Lack of transparency and accountability in mortgage financing also did contribute to the 2008 financial crisis. Many participants in the housing finance sector contributed to the crisis through the creation of bad mortgages and selling of bad securities with confidence that they won’t be held accountable. Lenders would sell exotic mortgages to home owners without considering the repercussions in case the mortgages failed. Similarly, a trader would sell to investors’ securities that are toxic with fear of personal responsibility in case the contracts failed. The system collapsed through the maximization of personal gains and passing of the problem down the chain from brokers, to realtors, to individuals in rating agencies, and to other market participants. The great promise of managing risk by the ‘originate – to – distribute’ model of finance failed with

Breast Feeding vs. Formula Feeding Essay Example | Topics and Well Written Essays - 500 words

Breast Feeding vs. Formula Feeding - Essay Example In this article, the benefits and disadvantages of breast feeds and formula feeds will be highlightened through review of suitable literature. Breast milk has the right composition of various nutrients essential for the survival, growth and development of the baby (CDC, 2011). It is easily available, non-expensive, warm, and stable. For the baby, breast feeding has several advantages. It enhances the immunity of the baby because of transfer of maternal antibodies, thus preventing several infectious diseases. It also protects the baby from other conditions like allergies, atopy, asthma and some autoimmune related diseases. Other than antibodies, breast milk has many antiinfective factors (AAP, 2010). Breast fed babies are at decreased risk of Sudden Infant Death Syndrome and are likely to be more intelligent than those on exclusive formula feeding. They are also less likely to develop necrotizing enterocolitis in the newborn period and cardiovascular diseases, diabetes and childhood o besity later in life. Mothers too have several benefits. Exclusive breast feeding causes lactational amenorrhoea, a natural means of postpartum birth control. It helps the mother shed the extra weight gained during pregnancy.

Describe the strengths and limitations of project management compared Essay

Describe the strengths and limitations of project management compared with operations - Essay Example Only 9% of software projects for large companies were delivered on time and within budget. For medium-sized and small companies the numbers improved to 16% and 28% respectively. (Standish Group, 1995) The success rate for software projects is very low. Although there are a great many reasons of project failure, the analysts mark out main three messages: 1. Software development is still highly unpredictable. Only about 10% of software projects are delivered successfully within initial budget and schedule estimates. 2. Management discipline is more of a discriminator in success or failure than are technology advances. 3. The level of software scrap and reword is indicative of an immature process. (Royce, 1998) According to Royce, the main reasons why software project got into trouble are: Poor requirements definition Inadequate software project management Lack of integrated product teams Ineffective subcontractor management Lack of consistent attention to process Too little attention to software architecture Poorly defined, inadequately controlled interfaces Software upgrades to fix hardware deficiencies Focus on innovation rather than cost and risk Limited or no tailoring of standards So for many projects it's normally never to be finished. But I think that it is possible to accomplish successfully any project, if some necessary efforts are undertaken. Only highly qualified specialist in project management should decide what kind of efforts must be undertaken. (3) Can a measure be reliable, yet invalid Give three examples and explain. A data source is said to be reliable if repetitions of a measurement procedures results that vary from another by less then a pre-specified amount. Validity measures the extent to which a piece of information...Effectively managing these projects means delivering them on time and within budget. How successful an operations manager is will be strongly influenced by his or her project management skills. So for many projects it's normally never to be finished. But I think that it is possible to accomplish successfully any project, if some necessary efforts are undertaken. Only highly qualified specialist in project management should decide what kind of efforts must be undertaken. A data source is said to be reliable if repetitions of a measurement procedures results that vary from another by less then a pre-specified amount. Validity measures the extent to which a piece of information actually means what we believe it to mean. A measure may be reliable but not valid. A mismarked 36-inch yardstick pretending to be a meter stick performs consistently, so it's reliable. It does not however, match up accurately with other (standard) meter rulers, so it would be judged not valid. Scientific School of Management. It emphasizes scientific analysis of work methods. Scientific analysis of work methods is still a valid approach to enhance efficiency and productivity, also for ergonomic analysis. It can be applicable to the modeling of the interaction of the plant's owner with the trade union, because they are adversaries and have opposite views. Process School of Management.

High school student drop out Essay Example for Free

High school student drop out Essay The increasingly high rate of school dropout is worrying all the stakeholders in the education sector including parents, teachers and the government. This is because these people are aware of the challenges that will face students who drop out of school. Although leaders have called on communities, families and schools to make efforts to ensure that students remain at school, the rate at which the students drop out of school is still high. It is therefore important that we analyze the problem with a view of understanding it better, so that we may know how to resolve it once and for all. see more:research paper about tardiness The number of students who complete school in the US has been steadily declining over the years. In fact, over the last decades, this figure has only increased in seven states. In ten states, the percentage of students who did not complete school was 8% or higher, which reflects a disturbing trend. US is currently ranked tenth among the countries in the world which have the highest school completion rates. When a country that is considered to be the superpower is ranked tenth on school completion rates, this shows that there is a major underlying problem. Factors that contribute to the high school student drop out rate. Family cohesion and background. This is one of the major reasons why students drop out of school. Students who come from families where there is violence, abusive homes or poor parental relations have higher chances of dropping out of school, compared to those who come from stable homes. This is due to the fact that such children are more likely to have stress and depression because of the problems that they have. They are also likely to start abusing drugs at an early age, which may contribute to their dropping out of school. Statistics also show that children who come from single parent families are also more likely to drop out of school than those who have both parents. This situation is linked to low self esteem as well as problems that children who come from single parent families face. Early pregnancy. Early pregnancy is a major challenge for young girls, and is a contributor to their dropping out of school. This situation is compounded by situations where the young girls families are not financially stable, or cases where the boy responsible for the pregnancy is either unwilling or unable to support the girl. Many young girls who face this situation usually take breaks to give birth, but fail to return to school due to various reasons. The girls who are not financially well off are forced to drop out of school to take care of their children, while others fear going back to school due to stigmatization. School violence. This is a factor that is increasingly contributing to the dropping out of school by students. School violence has increased in the recent past, and takes various forms. It might take the form of serious security breaches that involve use of deadly weapons, like was witnessed in the 1999 Columbine high school massacre (Rosenberg 2008). It may also take the form of bullying and harassment of students by fellow classmates. Both these forms of violence have the potential to create fear to actual victims, and may discourage them from attending school. In these cases, there is genuine fear for their lives and they may drop out of school. Employment. Poverty or general unemployment of members of the family may make students drop out of school. This is because the students may be forced to work in order to support their family. In these cases, the students may not have adequate time to study due to the responsibilities that they have. Employment opportunities may not only be available to the students who are not well off financially. Some students come from financially stable families but look for employment opportunities so that they might save money. These students are also likely to drop out of school since it is difficult to work and study at the same time. Psychological or personal characteristics. There are certain characteristics that students may possess, which may make them drop out of school at an early age. These may be either physical or psychological characteristics. Psychological characteristics may include low self esteem, mental illnesses, depression and stress, among other problems. In case students have these problems and they are either not addressed early enough, or these students lack learning facilities that accommodate their unique needs, they are highly likely to drop out of school. According to Kenneth (35-39), students may also face physical disabilities that hinder the learning process. Such include blindness, deafness or other physical disabilities. If such students also lack facilities that can handle their needs, they are also likely to drop out of school. Substance abuse. According to David and Wayne (4-8), students who engage in substance abuse have very high chances of dropping out of school. Students who abuse alcohol or other hard drugs such as cannabis, heroin, cocaine or other drugs are likely to drop out of school. This is due to the disciplinary problems that they are likely to face in school as well as the fact that such drugs hinder the learning capabilities. Such students are unlikely to perform well in school, and this has the effect of demotivating them. They are also more likely to face stress and depression, and all these factors work to increase their chances of dropping out of school. Perceived loss of value of school diplomas. The modern business environment has become very competitive, and this is attributed to globalization. Success in the modern world is increasingly based on merit and job performance. Employers are nowadays looking for very high academic qualification when recruiting employees. In this regards, high school diplomas are generally perceived to have lost value, and students need to pursue further education so that they might get employment opportunities in this competitive business environment. Some students therefore opt to drop out of school and pursue other interests due to this perception. Such interests include drama, movies, modeling or the music industry. However, what most students are not aware of is that one has to have basic education in order to be successful in these fields. High school education acts as a platform for pursuing further education and building a career. Limited number of counselors. Statistics point to the fact that the average number of students who are served by a single counselor is 500. In high school, the average number of students served by a single counselor is 285. These counsellors have many tasks to accomplish and have very little time to interact with students. According to Jill (311-317), students who are about to drop out of school may therefore not find someone to talk to and get advice regarding the situation. This is also compounded by the fact that most of these students have poor relations with their parents, since teenagers and parents usually have communication problems. Students therefore opt to drop out of school due to lack of advice on the consequences of making this decision. Solutions to these problems. Counseling. Most students may reverse their decision to drop out of school if they are advised on the consequences of making this decision by someone that they trust. In most of these cases, counselors are the best people to advice the students since there are young counsellors who understand the problems that these students go through. The government should ensure that there are enough counselors to serve all students. Sometimes students may be depressed and they only need someone to share their problems with. When they are unable to find someone, they take drastic steps like dropping out of schools. Counselors will advise students that education is very important for success in life. Safety. The government and all education stakeholders should also ensure that the school environment is safe for all people. There should be adequate controls that prevent and deal with security breaches, either involving deadly weapons or bullying. Some problems like bullying may appear to be petty and they are ignored in most academic institutions. However they are serious problems that should not be ignored, since they have high psychological impacts on the victims. When students can feel safe in the school environment, they will look forward to going to school to learn. After all, these students spend most of their time in schools, and once they feel that they are unsafe, they are likely to drop out of school. Family problems. According to Gail (211-216), it is evident that family problems is a major factor that contributes to dropping out of school. It is a very sensitive issue considering that there is a limitation to which strangers may involve themselves in family matters. It is however imperative that problems such as violence and abuse are reported to the authorities, and these will be addressed through the relevant laws. These problems cannot be condoned, since once students are not comfortable in their own homes, it will be difficult for them to concentrate in class and learn. Other family issues such as parental and child conflict should be addressed through dialog, either between the school administration and the individual families, or through counseling by qualified professionals. This dialog will enable the underlying problems to be identified and solved, so that the children may stay in school. Early pregnancy. This problem is best solved by preventing the issue, rather than addressing it after it has occurred. The young people should be told about the consequences of early sex, especially unsafe sex. These students should be made to understand that in addition to the risk of pregnancy, there is also a risk of contracting STIs such as HIV/AIDS. However, one a girl becomes pregnant, she should be allowed to stay in school until the time to give birth, after which she is given a break. She should resume school after giving birth, as this is very important. Counselors and parents should play a crucial role in guiding girls who are undergoing this experience. The government should also set up funds to help girls who are pregnant and do not have the resources to take care of the baby, and go back to school. Facilities for the handicapped. The government has a crucial role of ensuring that there are learning facilities that will take care of the needs of students who face either physical or mental disabilities. There should also be enough teachers who have been trained on how to take care of the needs of these students. This will ensure that these students learn just like their peers, and that they have equal opportunities in life. Value of diplomas. The stakeholders in the educational sector have a crucial role to play in publicizing the value of the high school diplomas. There should be regular talks between these stakeholders and the students regarding the issue. Students should be made to understand that although the modern world has become very competitive, it is imperative that they obtain at least the high school diploma. The reason is that the diploma acts as a platform in acquiring further employment opportunities and joining a profession. Employment. The government should enforce the laws that bar the employment of young people who are below the legal age. It should also hold regular forums with employers regarding employment of young people with a view of regulating the hours that they work. The employers should also be made to insist that young employees pursue education, since this will be the platform for promotions and advancement in the careers. This will enable that the young people who work have enough time to study. Conclusion and recommendation. The stakeholders in the education sector should join hands in ensuring the the drop out rate drastically reduces, and that each child knows the value of education. The solutions to the problems that have been discussed above should be implemented, so that this objective may be achieved. Above all, students should be made to understand that the high school diploma is a platform for opportunities in life.

Four Control Objectives Of Wages System Accounting Essay

Four Control Objectives Of Wages System Accounting Essay According to Millichamp Taylor (2008), control objectives of wage system are as follows: To ensure that wages are paid to the existing employees at authorized rates of pay To ensure that wages are computed in accordance with work-performed records, in respect of working time, units produced, and other criteria To ensure that gross pay and net pay are calculated correctly and payments are made to the correct employees To ensure that payrolls deductions to Central Provident Fund Board are correctly accounted and paid (b) As the external auditors of Blake Ltd, write a management letter to the directors in respect of the shift-workers wages recording and payment systems which: Identifies and explains FOUR deficiencies in that system Explains the possible effect of each deficiency Provides a recommendation to alleviate each deficiency [14m] The Board of Directors Blake Limited 1208 Chancery Lane, Strand, London. 08th DEC 2010 Dear Sirs/Madams, BLAKE LIMITED REPORT TO MANAGEMENT FOR THE YEAR ENDED 30TH DECEMBER 2010 Following our recent audit, we bring to your attention certain observations in the companys operations which we believe can help you in improving the profitability and efficiency of the business. First Deficiency: Logging in process The logging in process using an electronic identification card is not monitored. Possible effect: Card scanned doesnt mean that work starts! As the logging in process is not monitored, collusion between employees by helping each other scanning the identification cards may result receipt of wages on the non-approval leave days or working hours. Recommendation: Replacement of electronic identification card to finger-print scanning may effectively cut off the collusion, yet it may be costly for the management. Spot check on the number of workers on the production line by shift manager from time to time and compare the number of employees logged in via the time recording system. Second Deficiency: Overtime supervision The shift foreman is not required to monitor the extent of any overtime working. Possible effect: As overtime working is not supervised, the employees may get wages paid at overtime rates for no work done by logging-off late. This phenomenon not only reduces the productivity, but also increases the labor costs. Recommendation: As each group of shift workers (25 persons) is allocated with specific vehicle at specific amount, the management may adopt piece-work systems, where employees are paid for output instead of time [Dunn, 1990]. Change of existing working environment where the overtime working should be monitored by the shift foreman or through the installation of CCTVs. Third Deficiency: Code word in computerized wage system The authorization code word (pets name) uses in comparing the accuracy of time worked from the time recording system to the computerized wages system is generally known around the department. Possible effect: Unauthorized alterations may be made by the employees inside and outside the department. Recommendation: Further security steps should be carried out, such as authorization using personnel identification number and password. This will help in keeping the records of the employees name who certified the wages amount of particular employees. Change of code word on a regular basis and only inform to the responsible employees instead of whole department, may help in reducing this deficiency. Forth Deficiency: Termination of employees No effort in ensuring the receipt of e-mails sent from personnel department to payroll department which stating the details of employees termination. Possible effect: Terminated employees may remain on the payroll system [Leung, Coram, Cooper Richardson, 2009] and hence the accounts department clerk will continue making payments to those employees as there is no link between accounts and personnel department. Recommendation: It is essential in ensuring that the termination e-mails are received in personnel, and this can be done by sending a notification feedback mails from payroll department to personnel department. We hope to discuss the report with you at our forthcoming meeting. May we take this opportunity to express our thanks to you and your employees for the assistance provided during the audit period. If you require any further information on the above, please do not hesitate to contact us. Disclaimers: This letter does not identify all the weaknesses in the company internal control systems. This letter is for management use only. Yours Faithfully, Fung Jason Smith Audit Co. (c) List THREE substantive analytical procedures you should perform on the shift managers salary system. For each procedure, state your expectation on the result of that procedure. [6m] Substantive procedures are designed to obtain audit evidence to reduce detection risks relating to specific financial statement assertions [Rick, Dassen, Schilder Wallage, 2005], using the tools: tests of details of transaction and balances, and analytical procedures. Analytical procedures consist of the analysis of significant trends and ratios, which entail the use of relationships and comparisons to determine the balance of accounts and reasonability of data [Porter, Simon Hatherly, 2008]. When analytical procedures serve as substantive tests in the shift managers salary system, substantive analytical procedures may be conducted by auditors comprise of: (i) Trend Analysis The analysis of changes in an account balance over time [Rick, Dassen, Schilder Wallage, 2005]. Procedure: Regular independent comparisons of shift managers salaries paid with budgets and previous year, through investigation of variances [Porter, Simon Hatherly, 2008]. Expectation: Assuming that the budgeted shift managers salaries included the 3% increment in second half year and the 5% annual bonus, variances between actual and budgeted total salary expenses should persist at similar level. On the other hand, presuming that the number of total shift managers remained unchanged, only inflation rates supposed to take place when comparing current and previous years salary expenses. (ii) Ratio Analysis The comparison of relationships between financial statement accounts, the comparison of an account with non-financial data, or the comparison of relationships between firms in an industry [Rick, Dassen, Schilder Wallage, 2005]. Procedure: Data collection of employment and rates payment of each shift manager in Blake Ltd from HR department [Porter, Simon Hatherly, 2008]. Calculation of aggregate amount and compare it with the actual salary disclosed in financial statement [Rick, Dassen, Schilder Wallage, 2005]. Expectation: As non-financial data may serve as a basis for comparisons, the estimated total payrolls can be achieved through the multiplication of total number of shift managers with the mean salary rates. (iii) Reasonableness Testing The analysis of account balances or changes in account balances within an accounting period in terms of their reasonableness in light of expected relationships between accounts [Rick, Dassen, Schilder Wallage, 2005]. Procedure: Data collection of number of shift managers hired and terminated, the timing of pay changes (increment of 3% in July and annual bonus of 5% in November), and the effect of vacation and sick leave, a model on shift managers payroll expenses could be created [Rick, Dassen, Schilder Wallage, 2005]. Expectation: As reasonableness testing develop explicit information, the monthly salary expenses should be quite constant in the first half years and an approximately 3% increment took place from July onwards and a further increment in November due to the annual bonus paid. (d) Audit evidence can be obtained using various audit procedures, such as inspection. APART FROM THIS PROCEDURE, in respect of testing the accuracy of the time recording system at Blake Ltd, explain FOUR procedures used in collecting audit evidence and discuss whether the auditor will benefit from using each procedure. [8m] The collection and gathering of audit evidence lies at the heart of the audit, where Mautz and Sharaf claimed that Auditing in its entirety is made up of two functions, both closely concerned with evidence. The first one is the evidence-gathering function; the second is that of evidence evaluation. [Dunn, 1991]. Test of controls is the tool uses in testing the effectiveness of control policies and procedures in supporting the detection of control risk [Rick, Dassen, Schilder Wallage, 2005]. Apart from inspection, the procedures and techniques used in collecting audit evidence and the benefit to auditor in testing the accuracy of time recording system are as follows: (1) Confirmation The receipt of a written or oral response from an independent third party verifying the accuracy of information that was requested by the auditor [Loebbecke, 1999]. Benefit/Applicability to auditor in testing the accuracy of time recording system: As the evidence is from independent third party, it is highly persuasive. However, the time recoding system manufacturer may feel reluctant to share the weaknesses and problems of the system in order to protect its product and business. Due to the time constraint and the inconveniencies in obtaining information, this procedure is less likely to be selected by auditors. (2) Observation A control consists of looking at a process or procedure being performed by others [Rick, Dassen, Schilder Wallage, 2005], which can be a significant procedure in determining whether the control system is operating [Mascarenhas Turley, 1990]. Benefit/Applicability to auditor in testing the accuracy of time recording system: This procedure enables the auditor to find out whether collusion in logging-in and out among shift workers takes place. However, observation may not provide an accurate reflection as employees will usually perform duties appropriately while being observed. Hence, combination with other procedures in gathering evidence may be necessary step in order to achieve higher accuracy [Mascarenhas Turley, 1990]. (3) Recalculation The procedure of checking the arithmetical accuracy of source of documents and accounting records or performing independent calculations [Rick, Dassen, Schilder Wallage, 2005]. Benefit/Applicability to auditor in testing the accuracy of time recording system: Recalculation helps in confirming the total hours paid are the same with the total time logging-in and out on the time recording system. Recalculation may provide strong evidence but the evidence is rarely persuasive and conclusive by itself [Rick, Dassen, Schilder Wallage, 2005]. A further step via re-performance procedure may help in increasing the overall accuracy of the time recording system. (4) Analytical Procedure The analysis used to evaluate financial information by studying plausible and predictable relationships among both financial and non-financial data [Mascarenhas Turley, 1990]. Benefit/Applicability to auditor in testing the accuracy of time recording system: This procedure could be a reasonably effective test, which enables the auditor to monitor the number of total hours claimed (time recoding system) and the total cost of wages paid (computerized wage system) through standard costing system [Dunn, 1990]. Any excessive variance occurred should be investigated. In conclusion, auditors always face difficulties in deciding the most suitable procedures which is most appropriate to achieve the objective. Guideline on Audit Evidence suggests the following: Documentary evidence is more reliable than oral Evidence obtained from independent sources outside the enterprise is more persuasive than that secured solely from within Evidence originated by the auditor is more reliable than evidence obtained from others [Dunn, 1990]