Is Dar Al Islam - 1441 Words

one is Dar al-Islam - furthermore the other is Dar al-Harb. Either you are a Muslim plus fit in to the dwelling of Islam, or you are of the dwelling of war and to be discarded as well as dreaded. To live external of Islam places you at peculiar with your society, your persons, and your principles in addition to your God. They fear each who exists in this odd globe that lives comparable to Islam except is within resistance to it (Inglehart, Norris, 2002, p. 27). 1.8 Al-Bassmala: the Verse of Mentioning the Name of God Being used to Instill fear in their Faithful Husain, (2004) in his study has observed that In Chapter 16, Verse 98 of the Holy Quran, Allah extol to Him teaches Muslims to seek refuge with Him from the Stoned Shaitan (Satan) when they begin narrating the Holy Book. The Stoned Shaitan is a citation to the tale of Ibrahim (Abraham), harmony be upon him, who tossed stones at Satan, while the second was attempting to deter him from submission to God. The actual primary Chapter of the Holy Quran, Al-Fatiha (The Opening), begins with Al-Bassmala, which is the verse of stating the name of God. It affirms: In the name of Allah, the Beneficent, the Merciful. This is deemed the opening verse of the Holy Quran.Every chapters of the Holy Book begin with it apart from Al-Tawba (Chapter 9) (EVANS, 2011). Consequently, when Muslims begin declaiming the Holy Quran or begin praying, they utter: I seek refuge with Allah from the Stoned Shaitan. Then they pursue thatShow MoreRelatedAl Islam : A Major Economic And Cultural Center1220 Words   |  5 PagesAt this time world were divided into two parts: Dar Al-Islam which was the house of Islam and Dar Al-Harb the house of war.In order to be a part of Dar Al Islam a country/empire must be ruled by a muslim government.The outside world, which has not yet been subjugated, is called the House of War-the name that Dar Al Islam gave to the Europe because of christian being. -DAR AL ISLAM -Was a major economic and cultural center in the word.Dar al Islam provided a common language of traders on IndianRead MoreUnity And Diversity Of Islamic Civilization. Set In The1508 Words   |  7 Pages(Quran, Al-Mujadila 58:11). When analyzing Ross Dunn’s The Adventures of Ibn Battuta, the unity and diversity of the Islamic civilization becomes evident through the eyes of Ibn Battuta. Ibn Battuta spent most of his travels accompanying the Dar al-Islam, an Islamic culture that unified believers through the shari’a . It extended all the way from the Atlantic coast of West Africa to Southeast Asia and was the foundation of social order. However, for Ibn Battuta and his associates, Dar al-Islam meantRead MoreThe Shia s View On Abu Bakr1093 Words   |  5 Pagesperiod (610-622)— the struggle when being pressured and persecuted. The lesser Jihad (622-632) is more physical and outward Jihad, more relating to violence. Jihad al-Nafs is the struggle with oneself, or soul. The Jihadd al-Saif is the struggle of the soul. The Khawarij’s even adopted the concept of jihad as one of their pillars of Islam (Rahman 37). The Quran describes it as a system similar to checks and balances in which one group has the responsibility to check other groups if they violate thereRead MoreThe Recent Engagement Of Contemporary Islamic Thought With Modernity875 Words   |   4 Pagesof western modernity. In this context, Islam and the discourse of western Muslim intellectuals have gradually gained visibility and significance through the continuing migration and the growth of new generations in the western societies. Western Islam also has emerged in the hearth of modernity; yet did not follow the same patters of classical modernization trends. However, it could not escape the hegemonic influence of modernity. As a result, western Islam is emerging not only as a response to theRead MoreThe Islamic Religion Of Islam1478 Words   |  6 Pagesthe Muslims were very obeying of their ruler and their religion. An example of proper loyalty shown by the Muslims is during the crusades. In today’s society, people continue to break the rules of the Quran through terrorism. Terrorist groups like Al-Qaeda and Isis are two examples of Islamic terrorist organizations. Since the time we studied in class, the Islamic religion has turned to a much more violent religion The Quran is the most sacred document to the Islamic people and basically tellsRead MoreAnother Advancement Of The Tang Dynasty Was Its Arrangement1620 Words   |  7 Pagessupply of Rome s best conventions: law. Byzantine Empire Themata-750-en.svgAnother of the Byzantine Empire s developments was provoked by a squeezing security issue: the progress of Islam on its eastern boondocks. Securing its outskirts against brute attacks was a noteworthy issue for the late Roman Empire, however Islam spoke to an a great deal more composed front. To counter this danger the Byzantine Empire built up an arrangement of majestic association called the topic framework. Every topic, orRead MoreThe Encounter Between War And Religion932 Words   |  4 Pagesthat have been waged in excess and end in killing. Islam and War Islamic belief in found in the Qur’an. According to our text, â€Å"Warfare is sanctioned as one form of jihad, or struggle to establish and spread the peace and justice of Islamic community.† (Sanders, 2006, pg. 320) Islamic communities believed that the world was divided into two separate groups. These groups were that of either Dar ar-Islam, which was peace and justice, or that of Dar al-Harb, which was chaos and war. In order for the jihadRead MoreChristianity And Islam : The World s Largest Religions1501 Words   |  7 PagesChristianity and Islam are two of the world’s largest religions. According to Pew Research â€Å"there are 2.18 billion Christians of all ages around the world and there are about 1.6 billion Muslims.† The two religions share many similarities. For example both religions teach that â€Å"there is One true and only God, the righteous and transcendent Creator of all things in heaven and earth† (34). Both religions have foun dational texts, Christianity has the bible and Islam has the Quaran. Although among theirRead MoreA New Society : The Expansive Realm Of Islam879 Words   |  4 PagesHelen Santos April 7, 2016 History 110A-Section 04 MWF 11:00AM Chapter 14: A New Society: The Expansive Realm of Islam Chapter 14 in the book Traditions and Encounters: A Global Perspective of the Past by Herrry H. Bentley and Herbert F. Ziegler is mainly about Muhammad, the prophet, and his world, the expansion of Islam, economy and society of the early Islamic world, and its values and cultural exchanges. This chapter begins with the Muhammad and the message he brings. It all began in the ArabianRead MoreAl-Shabaab Terrorist Group1590 Words   |  6 PagesIntroduction: Al-Shabaab as a terrorist group poses a significant threat in Somalia and in the global community. This paper will start by discussing the background. In this part the paper will show how the group has evolved from Al-Ittihad Al-Islam (AIAI) to the Islamic Court Union (ICU) and lastly to Al-Shabaab. Before discussing the group’s threat of national security, homeland and international, this paper will provide the conceptual meaning of key terminology, such as national security, homeland

The Freedom Restoration Act Should Not Be Treated Like...

Whether big or small, corporations should not be treated like people, let alone granted religious freedom. The Supreme Court continued the horrible trend of pro-corporation rights. Whether one stands with Hobby Lobby, Inc. and considers this case a success of religious freedom or an intrusion, I see it as the court favored corporation’s rights over personal rights. Female workers should be given the availability to use contraceptives. In 2012, the Supreme Court ruled on the case of Burwell v. Hobby. The case dealt with the free exercise clause under the first amendment and the Religious Freedom Restoration Act (RFTA) and whether a for-profit corporation could be exempt from the Affordable Care Act. The free exercise clause of the First Amendment states that Congress shall make no law...prohibiting the free exercise of religion. Therefore, Religious Freedom Restoration Act prohibits the government from â€Å"substantially burdening† a person’s exercise of religion unless â€Å"application of the burden is in furtherance of a compelling government interest† and is the â€Å"least restrictive means of furthering that interest†. The Affordable Care Act sought to provide affordable alternative health resources to female workers, like contraception. Business of more than 50 employees were required to cover the cost of contraceptive in which Hobby Lobby, Inc. believed the coverage of these methods went against their faith. In addition, the regulation would impose a regulatory fee to companiesShow MoreRelatedPolitical Situation in Pakistan14875 Words   |  60 Pagesthe birth of Pakistan every government has appealed for national unity. Pakistan has run into crisis after crises, each graver than the preceding and unity has eluded us despite all the fervent appeals made. There must be serious reasons why crises should exist in abundance and not unity. These reasons need to be examined. Our country has been threatened by two sorts of c rises-a general one affecting the world, but particularly Asia; and the other casting its gloom over the sub-continent. There isRead More5- Islamic Civilization (fall; a force; world peace).6212 Words   |  25 Pageswhich I have rarely seen asked. After Admiral Perry s â€Å"Black Ships† visited Japan in the mid-19th century, the Japanese immediately realised how far they were behind the United States. Accordingly Japanese society transformed itself with the Meiji Restoration and threw itself into a frenzy of modernisation which was so successful that by 1905 they were able to defeat Russia in battle on land and sea. Why did Muslim majority countries which were adjacent to Europe and therefore fully informed how farRead MoreAbout Face: the Face Transplant Debate6103 Words   |  25 Pagesthus restricting movement and resulting in a mask-like appearance. From a surgical standpoint, facial transplant offers an attractive option. By transferring an entire facial skin flap, including the vascular supply, from one person to another, surgeons envision optimal outcome with muscle function that most people take for granted, such as breathing, chewing, and closing their eyes to sleep (Hartman, 2005). This functional improvement should also coincide with improved aesthetic appearanceRead MoreNational Security Outline Essay40741 Words   |  163 PagesPowers Resolution 49 II. The War Powers Resolution: A Debate between JNM and Frederick Tipson 50 CHAPTER 18: The National Security Process 60 CHAPTER 19: intelligence and Counterintelligence 63 CHAPTER 20: Access to Information 65 CHAPTER 21: Freedom of Expression 70 CHAPTER 22: National Security and the Fourth and Fifth Amendments 73 R. J. Rummel, â€Å"Power Kills; Absolute Power Kills Absolutely (Oct. 1991) 77 A. Theories of Confidence-Building Measures 79 J.N. Moore, Law and the IndochinaRead MoreModern History.Hsc.2012 Essay25799 Words   |  104 PagesMODERN HISTORY -2012 Topic one – USA 1919-1941 Topic two – conflict in the pacific Topic three – Douglas MacArthur Topic Four – World War I TOPIC ONE – USA 1919-1941 USA 1920’S * the radio age * felt like istory had turned a corner and never going back * stock market * black Thursday November 24 1929 * the jazz age * a speakeasyyyyyyy How significant were the Republican policies in causing the great depression? The significance of the republic policiesRead MoreSda Manual Essay101191 Words   |  405 PagesCounted in Statistical Reports .................................................. If Member Is Not Accepted ....................................................... No Letters to Members Under Discipline ................................ Church Letters Granted Only to Those in Regular Standing ... Not to Vote Letter Without Member’s Approval ...................... Church Boards Cannot Grant Letters ...................................... Conference/Mission/Field Church ..................................Read MoreSources of Company Law48332 Words   |  194 Pages1 Sources of Company Law 1.1 W HAT IS COMPANY LAW? For the last century and a half a complex body of legislation called the Companies Acts has declared that if anyone presents to Companies House the documents required to form a ‘company’, the Registrar of Companies will issue a Certiï ¬ cate of Incorporation stating, like a birth certiï ¬ cate, that a new person, a ‘limited company’, has that day come into being. This robotic person, ‘owned’ by its shareholders, has no arms or legs, nor evenRead MoreNotes18856 Words   |  76 Pagesmonumental milestone in  ­ the development of Africa. The Africans consider the impact of colonization  ­ on them to be perhaps the most important factor in  ­ nderstanding the u p  ­ resent condition of the African continent and of the  ­ frican people. A Therefore, a close scrutiny of the phenomenon of  ­ olonialism is necessary c to appreciate the degree to which it influenced not only the economic and political development of Africa but also the African people’s perception of themselvesRead MoreControl Theory15246 Words   |  61 Pagesrun dry. This is not to say that Hirschi’s theorizing has been universally popular. His frameworks are bold—critics would say pretentious (Geis, 2000)—because they claim to be â€Å"general theories† that explain crime across types of crime and types of people. Hirschi also has shown little interest in race,class,and gender inequalities that others—especially those from more critical perspectives—see as fundamental to any explanation of crime (see, e.g., Miller Burack, 1993). Regardless of their meritsRead MoreRethinking Mercantalism Essay15042 Words   |  61 Pagesin the first instance because of â€Å"the same passion which has suggested to so many people the absurd idea of the philosopher’s stone.† The Council of Castile sought colonies in the New World exclusively in â€Å"the hope of finding treasures of gold there.† â€Å"The first adventurers of all the other nations of Europe, who attempted to make settlements in America,† Smith noted with contempt, â€Å"were animated by the like chimerical views; but they were not equally successful.†1 With these elegant words

Managing Teams Free Essays

The behavioral psychology of a modern man is that only as the individual joins with his fellows in groups and organizations can he hope to control the political, economic, and social forces that threaten his individual freedom (Hersey, 1996, p. 359). One of the realities of organizational behavior is that we have to work in and with problem-solving groups in order to accomplish our aspirations. We will write a custom essay sample on Managing Teams or any similar topic only for you Order Now   No matter how much individual value is emphasized, almost all of the goals can only be achieved in a group. It is therefore important to apply behavioral science principals and concepts to managing teams more effectively. Creating and managing teams in the workplace can lead to effective outcomes. Teams (formal work groups) are increasingly viewed as productivity engines and just like engines, they require constant care and maintenance (Dumaine, 1994 pp. 86-92). Organizations that are willing to invest in matching the right type of team to the right situation are getting very high returns on their investments.   Success in managing teams depends upon clear and decisive executive management, vision, training as well as involvement of cross-functional group of employees (Hersey, 1996, p. 360). According to Brian Dumaine, there are five types of teams: Problem-Solving Teams: Identify and attack a problem and then disband. Management Teams: Coordinate work from different departments and functions. Work Teams: These are self-managed teams doing daily work. Virtual Teams: They accelerate and use high technology communications to exchange ideas and roles. Quality Circles Groups: They consist of workers and supervisors who meet periodically to address problems. Managing a Productive Team Success in creating a productive team also depends upon the way the teams are put together and how they draw on their experiences. It also depends on how the team is designed. Teams that learned new procedures quickly share three essential characters. They were designed for learning; their leaders framed challenges in such a way that team members were highly motivated to learn; and the leaders’ behavior created an environment of psychological safety that fostered communication and innovation. Another critical aspect of team designing was the extent to which substitution is permitted. For that leaders need to develop conditions for team members such as establishing open communication and developing trust a sense of camaraderie. Executive management team can also dilute the complexity of surrounding strategic issues by giving more sophisticated analyses and comprehensive solutions as well as establishing an appropriate atmosphere for the team because perceptions become reality, understand and manage them; investigate the gaps between perceptions and reality; and act decisively to correct gross misperceptions. As Douglas K. Smith suggests, â€Å"in the end, the wisdom of teams is within the team itself. It is not in creating the high performance organization, managing transformational change, enforcing corporate performance ethics, or inspiring new dimensions of leadership. It is in a small group of people so committed to something larger than them that they will not be denied† (Ward, 2007, pp. 85-90). It is important to develop teams of people (human resource) to fulfill goals and objectives according to a company’s entrepreneurial vision. The internal environment of any organization would favor and encourage corporate team building policies, a complete corporate culture and values to achieve organizational goals and vision. References Creating and Managing Teams from organizationaldynamics.com http://sloanreview.mit.edu/x/48313 John R. Katzenbach and Douglas K. Smith, The Wisdom of Teams. How to cite Managing Teams, Essay examples

Quality Assurance and Improvement Program †Free Samples to Students

Question: Discuss about the Quality Assurance and Improvement Program. Answer: Introdcution: Analytical procedures deal with the evaluation of financial information and the use of this procedures helps in increasing the efficiency of auditors. Procedures deal with the analysis and evaluation of expected and plausible relationship between non-financial and financial data by auditors. It might involve use of simple methods for analysis purpose along with using complex models comprising of elements of data and existing of relationships. Using the analytical procedures is helpful to auditors in planning state or preliminary stage. Investigation threshold of auditors helps in increasing the efficiency of procedures in planning stage. This would help in increasing the understanding of audit about the nature of business of clients and recognize any audit risks that would arise by considering unexpected balance or unexpected relationship between data presented. Auditors modify audit plan by depicting the extent of deviations from expected values (Knechel et al., 2016). Several tools that are used in analytical procedures include common size analysis, ratio analysis and benchmarking. Common sizing helps in making the financial performance between the entities over the time and it also makes comparison of financial performance over two different time periods. Auditors such as assets can consider many items and liabilities for examining deviations arise. The audit plan can be analysed by auditors by using the benchmarking tool. Such tool will assist auditors in ascertaining the cause of deviations for detecting variances and determining the root cause. In the current case study, the analytical procedure use by auditors would be ratio analysis. This particular tool helps auditor in identifying the performance tends of DIPL over the period of time and comparing it with other indicators. In the particular case study, calculation of several ratios has been done such as current ratio, solvency ratio and profitability ratio. Application of technique of rati o analysis has been applied in the evaluation of financial information provided by DIPL over the period of three years (Decaux Sarens, 2015). Particulars 2013 2014 2015 Profit margin 0.068 0.60 0.06 Solvency ratio 0.62 0.44 0.21 Current ratio 1.42 1.46 1.50 Ratio Explanation Audit impact Current ratio The liquidity position of DIPL is depicted by calculation of Current ratio. DIPL has witnessed an improvement in their liquidity position as demonstrated by increase in current ratio over the time period. Ratio stood at 1.42 in financial year 2013 and it increased to 1.46 and further to 1.50 in financial year 2014 and 2015 respectively. Increase in current ratio is indicative of the fact that ability of DIPL to meet its current obligations using its current assets. Improvement in current ratio 0f DIPL is mainly associated with is writing back of allowance for loss resulting from inventories. Auditors would be efficient while planning the audit because it will assist them in evaluating the financial position of organization (Knechel, 2016). Profitability ratio The comparative analysis is depicted by calculation of profitability ratio for three-year period. Profit margin of IPL has remained more or less same for three year. Ratio stood at 0.068. 0.60 and 0.60 for financial year 2013, 2014 and 2015 respectively. There have been variations in the ratio only by fewer points. Increased profits have been mainly associated with saving of tax amount resulting from higher amount of interest expenses. Any deviation in ratio would assist auditors in ascertain the reason behind the deviation compared to previous years. There has not been any improvement in profitability ratio. Auditors will be able to assess the going concern ability of DIPL by analysing the reason for falling ratio. Future prospects of organization will be planned due to analysis of this ratio (Earley et al., 2016). Solvency ratio From the above figure, it can be seen that there has been fall in solvency ratio is indicative of fact that there is high probability that company will make default on its debt obligations. Solvency ratio for financial year 2013 stood at 0.62, 0.44 and 0.21 for financial year 2014 and 2015 respectively. Falling ratio indicates that company has been relying more on debts borrowed from financial institutions. Auditors would be assessed in determining financial stability during favourable and unfavourable conditions. This particular ratio helps in identifying that there is an increase in financial risks and it is required by DIPL to maintain adequate flow of cash for meeting long and short-term obligations (Chambers Odar, 2015). Identification of two inherent risk factors due to the nature of operation of business of DIPL: The inability of business to meet their obligations and daily requirements lead to generation of business risks. Inherent risk Risk of material misstatement Information technology risks An organization is posed to several threats due to the adoption of advanced technology for carrying out daily operations. Company adopted an Information technology system in year 2015 for integrating into general ledger system. There can be adverse impact on operations of organization if there exists any deficiency in technology system adopted. DIPL has currently adopted a novel accounting system and there are several risks associated with it. Workers currently working in organization do not have sufficient knowledge and expertise in running the accounting system. Moreover, installation and reconciliation of system will put excessive workload on workers and this will pressurize them to get indulge in fraudulent activities. Accounting information system is exposed to several risks due to some sort of uncertainties arising from natural or manmade disasters (Doelitzscher, 2014). It becomes difficult for company to maintain balance between existing system of accounting software and the new advance system for accounting. Furthermore, certain transactions were not properly recorded as preparation of financial statements did not adhere to periodicity concept in accounting. Financial risks Financial risks are the risks that are related with the inability of organization to meet their long-term obligations. With increase in outside liabilities, financial risks of DIPL will also increase. Over the period of last three years, there has been increase in proportion of debt in comparison to equity. Organization has increasing burden of repaying the amount of loan and regular payment of interest. Inability of DIPL to make the regular payment of interests and principal amount on time would threaten the long-term solvency position of organization (Hardy et al., 2014). It is certainly possible in the current scenario faced by DIPL that certain transactions will not be properly recorded in the financial statements. There are several reasons associated with the fraudulent activities due to manipulation by staff members an workers working therein. Obtaining loan from the lending institutions requires DIPL to maintain the ratios at specific level in order to obtain required loan amount. It is required by DIPL to maintain current ratio at level or around 1.5 and solvency ratio less than one. Maintaining such level of current ratio requires organization to inflate their current assets through increasing value of inventories and receivables. For maintaining the level of prescribed debt ratio has forced the company and they have increased the value of retained earnings through inflating value of equity. In addition to this, there are certain factors that would lead to material misstatement in the financial statements presentations. Lack of proficiency and inefficiency among employees has resulted in improper recording of transactions and they are bound to make mistakes (Duncan et al., 2014). There are additional work load for installing the accounting system and this would also results in additional amount of errors. Two types of fraud risk factors that are related with material misstatements arising from fraudulent reporting due to fraud activities are discussed. There are possibilities on part of operations of DIPL that my lead to evolving of Fraudulent activities. Fraud risks Explanation Nature of control environment Fraudulent practices in financial reporting of DIPL would arise because of poor segregation of work and improper definition for description of job. Account payable clerk does the recording of all the transactions related to inventories. Purchase, valuation and quantity of inventories arrived in organization is prepared by accounting clerk. It is certainly possible that there can be manipulation of inventories recording. This can be done by mentioning fewer amount of inventories received during the time of arrival and manipulation of cash transactions can be done by mentioning that there has been excess arrival of inventories. Moreover, DIPL does not have any proper system of documentation that would help in escalating fraud activities. Other activities that can be accountable as fraud is due to excessive work pressure on existing workers resulting dissatisfaction. They will be asked to maintain particular level of inventories and ensure smooth running of novel accounting system. This particular act would also force and pressurized them to get engaged in activities that might evolve fraud in organization. Debt covenants It is required by the finance department of DIPL to meet various criteria and requirements of lending institutions such as maintaining prescribed level of solvency ratio and current ratio. Two covenants were required for acquiring loan of amount 7.5 million from BDO finance. It was required by DIPL to maintain current ratio at around 1.5:1. In addition to this, it was required by them to maintain debt ratio lower than one. The operations of DIPL would be adversely affected if the organization is not able to maintain the ratio at the prescribed level and loan would be taken back. It is certainly possible that DIPL would be able to maintain and stick on the conditions provided by indulging in fraudulent activities (Bepari Mollik, 2015). DIPL can maintain dent ratio below one by inflating value of retained earnings and inflating current assets would help in maintaining the prescribed level of current ratio. Therefore, in order to meet certain stakeholders, DIPL would be pressurized to indulge in some fraudulent activities. Impact of above two identified fraud risks on conduct of audit plan: It is required by auditors while conducting the audit of any organization to reduce the level of risks faced to some possible extents and to certain acceptable level. Fraud risks Impact of such risks on audit plan Nature of control environment It is required by auditors to carry out investigation for enquiring about any deflation in current liabilities and inflation in the current assets. In addition to this, there needs to bed one careful verification of value of retained earnings mentioned in balance sheet. Such fraudulent activities are mainly attributable to the fact that organization has pressure from the management and investors to maintain particular level of ratio as this will help them in gaining return in investment and good rank from credit agencies (Jones Beattie, 2015). Debt covenants It is required by auditors to make a through verification of the valuation of inventories that is arrival of inventories and their sales should be cross verified. Auditors are required to make reconciliation between the quantity of inventories received and quantities of inventories purchased. This will assist auditors in identifying whether the accounting clerk has made any manipulation or not. References: Ahmed Haji, A., Ahmed Haji, A., Anifowose, M., Anifowose, M. (2016). Audit committee and integrated reporting practice: does internal assurance matter?. Managerial Auditing Journal, 31(8/9), 915-948. Bepari, M. K., Mollik, A. T. (2015). Effect of audit quality and accounting and finance backgrounds of audit committee members on firms compliance with IFRS for goodwill impairment testing. Journal of Applied Accounting Research, 16(2), 196-220. Chambers, A. D., Odar, M. (2015). A new vision for internal audit.Managerial Auditing Journal,30(1), 34-55. Decaux, L., Sarens, G. (2015). Implementing combined assurance: insights from multiple case studies.Managerial Auditing Journal,30(1), 56-79. Doelitzscher, F. (2014). Security audit compliance for cloud computing Duncan, B., Whittington, M. (2014, September). Compliance with standards, assurance and audit: Does this equal security?. InProceedings of the 7th International Conference on Security of Information and Networks(p. 77). ACM. Earley, C. E., Hooks, K. L., Joe, J. R., Polinski, P. W., Rezaee, Z., Roush, P. B., ... Wu, Y. J. (2016). The Auditing Standards Committee of the Auditing Section of the American Accounting Association's Response to the International Auditing and Assurance Standard's Board's Invitation to Comment: Enhancing Audit Quality in the Public Interest. Current Issues in Auditing, 11(1), C1-C25. Hardy, C. A., Laslett, G. (2014). Continuous Auditing and Monitoring in Practice: Lessons from Metcash's Business Assurance Group.Journal of Information Systems,29(2), 183-194. Jones, G., Beattie, C. (2015). Local government internal audit compliance. Australasian Accounting Business Finance Journal, 9(3), 59. Knechel, W. R. (2016). Audit quality and regulation. International Journal of Auditing, 20(3), 215-223. Knechel, W. R., Salterio, S. E. (2016).Auditing: Assurance and risk. Taylor Francis. Pitt, S. A. (2014).Internal audit quality: Developing a quality assurance and improvement program. John Wiley Sons. Soh, D. S., Martinov-Bennie, N. (2015). Internal auditors perceptions of their role in environmental, social and governance assurance and consulting.Managerial Auditing Journal,30(1), 80-111.