Saturday, December 28, 2019
Immigration During The United States - 3467 Words
Immigration In The U.S. Immigrants have existed since human evolution began 50,000 years ago. Migration contains many benefits for everyone. Immigrants help keep the economy balanced; both financially and naturally, They help keep the human population balanced, and allow knowledge to be spread. Immigrants are not always treated as nicely though and many do not believe that immigrants are useful to the economy. Immigration is defined as people who move to a new country where they are not considered to be natives or possess citizenship. Immigrants can be legal; having come into the country following the correct process to be allowed into the country; and illegal. Illegal immigrants usually sneak into the country. Immigrants from cuba forâ⬠¦show more contentâ⬠¦The spear points found at this site have been dated to be 13,500 years old. These new Americans began colonizing the new world between 15,000 and 18000 years ago. From the Clovis people Native American tribes formed throughout the continent. Azt ecs, Incas, and Anasazi where are the most famous for having settled farther south. Cherokee, sioux, navajo, hopi, chinook are the most famously known for having settled in North America. (Found Early Settlements. The Human Journey: Early Settlements in America. And Harris, Richard. Ancient DNA Ties Native Americans From Two Continents To Clovis., andLand Bridge Theory. Land Bridge Theory ) The 16th Century saw the migration of Europeans to the Americaââ¬â¢s and the land struggle between three countries; England, France, and Spain. Europeans had migrated in search of Wealth, land, and spices. They also hoped to spread christianity and open up new trade ways. Once Countries began claiming land in the Americaââ¬â¢s, colonists set out to settle the land. As settlements grew, wars between the countries seeking a claim to land, as well as war between the Picking 3 first inhabitants; the Indians. Eventually colonists from england came to own most of North America shoving Indians west. The United states formed from the Colonists originally from England, they won their independence from their mother country, and being immigrants to the land, they offeredShow MoreRelatedImmigration During The United States1078 Words à |à 5 Pageshappening. While immigration has been with the U.S. from the very beginning, itââ¬â¢s becoming worse with every year. In order to understand illegal immigration, one must first know the laws and background. ââ¬Å"The United States Supreme court determined that immigration came under federal jurisdiction in 1875, and Congress established the Immigration Service in 1891â⬠(ââ¬Å" History of Immigration Laws in the U.S.â⬠7-9) This was the first ever service which established the standard immigration laws. While thereRead MoreImmigration During The United States1662 Words à |à 7 PagesTara Paddyaker PS1113 Roni Oââ¬â¢Dell Word: 1662 Immigration Immigration has played a huge role in settling America. Once known as ââ¬Å"the melting potâ⬠America has a wider diverse population. The history of immigration is what built America and created that diversity. Over the last 150 years, immigration laws have been enacted and changed to meet the demands of the influx of immigrants. Both Republicans and Democrats see immigration as a political battlefield. Each party blames the other for the lackRead MoreImmigration During The United States1902 Words à |à 8 PagesImmigration in America Immigration in America started way back in the day specifically in 1600 with the English pilgrims. People tend migrate in other countries for many different reasons. The colonization/mass immigration to the Americas started with Europeans seeking for religious freedom, about 100 settlers has settled themselves not too far from Plymouth, Massachusetts in 1620.They were welcomed by the native people who taught them how to survive some bad weather condition. The settlers cameRead MoreImmigration During The United States1199 Words à |à 5 PagesLet Immigration in America be Great ââ¬Å"Remember, remember always, that all of us, and you and I especially, are descended from immigrants and revolutionistsâ⬠(Franklin D. Roosevelt). For many years immigration has been a controversial topic, despite the fact that most of us are either immigrants or descendants of immigrants. Unless one is a Native American, most people migrated here from Mexico, China, or any other country besides the United States. The majority of immigrants in this country areRead MoreImmigration Reform During The United States925 Words à |à 4 Pagesboth legal and illegal are mainly from Africa, Asia, Latin America and the Caribbean. Uncontrolled immigration has been blamed on loss of jobs, higher crime rates and housing problems in the US. While these immigrants play a unique role in the economy, the executive and the legislature have found it necessary to control the inflow of these immigrants for various reasons. A number of laws and immigration policies have been enacted to create order in this issue. How these laws are perceived by immigrantsRead MoreBenefits Of Immigration Reform During The United States Essay1651 Words à |à 7 Page sBenefits of Immigration Reform Today, the need for immigration reform questions many economic, political and moral realities in our country. In particular, the current immigration reform as a major issue in the Latino community. Each area will be examined with an emphasis on how each is beneficial to the economy, as well as touching on the differences between the key opinions around immigration reform. Latinos make up a large portion of the people impacted by the outcome reform bill. The MigrationRead MoreImmigration Reform During The United States1120 Words à |à 5 PagesImmigration Reform Immigration reform has long been a battle for the United States and its people. One side of the spectrum the American people say, bring more people in and the other side says, enough! Lock the borders! Send them home. So who is right? The complexity of the immigration issue is not easily answered morally, however studies show the economic impact is vastly different in the way we choose to handle this problem. This article explores several economic possibilities if another massRead MoreThe Struggles Of Immigration During The United States2707 Words à |à 11 PagesThe Struggles of Immigration ââ¬Å"Remember, remember always, that all of us, and you and I especially, are descended from immigrants and revolutionists.â⬠(ââ¬â¢ Franklin D. Roosevelt) Immigration itself is a powerful word to all immigrants living in the United States. Letââ¬â¢s be honest with ourselves when you hear the word immigration, the first thing that pops up in our minds is Mexican. Why is it that when we hear the word immigration we think of Mexicans? That is something that nobody will ever understandRead MoreAnti Immigration And Xenophobia During The United States2083 Words à |à 9 PagesWhen thinking of Europe, it is automatically thought of anti-immigration and xenophobia due to the numbers of immigrants from diverse parts of the world; that is with the exception of Spain. A country in the south of France with southern borders to a developing country and a strong colonizing history, Spain does not seem like a country that had just started to become an immigration country. For a country with recent immigration history, it does have a lot of migration dilemmas that test the toleranceRead MoreMexican Immigration And The United States1563 Words à |à 7 PagesThrough studying immigration statistical data, it has been found that the highest percentage of mexican immigration has occurred on the most recent decades. However, there was a high percentage of mexican immigration on the years of the 1920s and the 1940s. These two decades were having an increase in mexican immigration due to the establishment of the Bracero Program. This program was started during the 1920s and again in the 1940s, but was later stopped in the 1960s. Between and after, these time
Friday, December 20, 2019
Lorraine Hansberrys A Raisin In The Sun Essay - 450 Words
I really enjoyed the movie A Raisin in the Sun. It follows a black familys struggle to reach their long anticipated dreams. These dreams, and the struggles necessary to attain them, is one of the main focuses of the movie. The movie began with a husband, Walter, and wife, Ruth, fighting over Walters dream to make it in the business world by using an insurance check as a down payment on opening a liquor store. He believes that if someone in the family would just listen to him and put forth their trust, his dreams would become a success. This episode illustrates a major conflict throughout the story. As Walter dreams bigger and bigger he seems to leave the ââ¬Å"smallerâ⬠things, such as his family behind. This movement away from the familyâ⬠¦show more contentâ⬠¦Once Mama receives the insurance money, she believes that the best thing to do with it is buy a new house for her family. At first she is very adamant against giving any of the insurance money to Walter because sh e believes that his uses for the money will not benefit the family. But, as time progress Mama sees how upset her son his because none of the family members will back his dream, so she gives him the money left over after buying the house to spend on his dream. However, Walters deal falls through and he is faced with an even more challenging task. He is faced with the job of talking with the head of the ââ¬Å"Welcoming Committeeâ⬠of their new ââ¬Å"whiteâ⬠neighborhood and pretending to be the stereotypical inferior black so that the ââ¬Å"Welcoming Committeeâ⬠will buy the familys new house for a large amount of money. But as the time draws near for Walter to put his pride away, he realizes with the help of the family that no amount of money can make up for the loss of pride and that it is sometimes better to sacrifice the goals of one for the good of many. So Walter tells the gentleman from the ââ¬Å"Welcoming Committeeâ⬠that they are not interested in sel ling their house to any white folks. This bold and unselfish move helps to father the familys long standing ethics, values, and pride. A Raisin in the Sun powerfully illustrates the idea that holding on to ethics, values, and prideShow MoreRelatedLorraine Hansberrys A Raisin in the Sun1260 Words à |à 6 Pagesoblivious to this fact, and to those who are aware and accept this knowledge. The people who are oblivious represent those who are ignorant of the fact that their dream will be deferred. This denial is the core of the concept used in A Raisin in the Sun by Lorraine Hansberry. The perception of the American Dream is one that is highly subjective, but every individual dream ends in its own deferment. During the 1960s, the African-American people were in racial situations due to their ââ¬Å"lowered statusâ⬠Read MoreLorraine Hansberrys A Raisin In The Sun1850 Words à |à 8 PagesIn Lorraine Hansberryââ¬â¢s ââ¬Å"A Raisin in the Sunâ⬠(1959), she reveals the life of the Youngers family. In doing so, there surfaces a detrimental ideology that destroys the family financially and in their overall happiness. In Act II Scene I, Walter, the father figure of the family, says, ââ¬Å"Why? You want to know why? Cause we all tied up in a race of people that don t know how to do nothing but moan, pray and have babies!â⬠(Hansberry 532). By way of explanation, the family and much of the African-AmericanRead MorePride in Lorraine Hansberryââ¬â¢s A Raisin in the Sun611 Words à |à 2 Pages Pride Numerous meanings thrive throughout Lorraine Hansberryââ¬â¢s A Raisin in the Sun. One of the most prominent essential values shared is pride. The Younger family having little financial worth to their name holds pride as a means of dignity. Pride is depicted in almost every aspect of the novel, particularly represented through intricate self-respected morals, dreams, and struggle. Every character relays pride in their unique way. Mama and Walter are the most diverse to analyze in terms of layeredRead MoreAnalysis Of Lorraine Hansberrys A Raisin In The Sun1092 Words à |à 5 PagesLorraine Hansberry was an African-American female playwright born in Chicago in 1930. Hansberryââ¬â¢s play, A Raisin in the Sun, has won awards such as the New York Drama Criticsââ¬â¢ Circle Award for Best Play and is loosely based on events involving her own family. This play portrays a poor African-American family of five known as the Younger Family, living on the South side of Chicago in a run-down one-bedroom apartment, Its furnishings are typical and undistinguished and their primary feature now isRead More Lorraine Hansberrys A Raisin In The Sun Essay552 Words à |à 3 Pages But not everyone will achieve their dreams and some, because of sad circumstances lose their grip on their dream and fall into a state of disappointment. Langston Hughes poem relates to the dreams of Mama, Ruth, and Walter in Lorraine Hansberryââ¬â¢s play A Raisin in the Sun. nbsp;nbsp;nbsp;nbsp;nbsp;Ruth has to listen to Walterââ¬â¢s extravagant dreams of being rich and powerful all the time and know that these dreams will never happen. They are very poor and Travis must sleep on the couch becauseRead MoreLorraine Hansberrys A Raisin in the Sun735 Words à |à 3 PagesThe play ââ¬Å" A Raisin in the Sunâ⬠by Lorraine Hansberry shows three generation of women under the same roof and the struggle each women face, the dreams that they had and how they overcome the obstacle in their life to move on to something better. The women in the family has had to sacrifice a lot to make the family either happy or progress further in life. Lena Younger became the head of the household upon the death of her husband. She moved from the south to the north to better herself and her lifeRead MoreEssay on Lorraine Hansberrys A Raisin In The Sun1190 Words à |à 5 Pages Lorraine Hansberryââ¬â¢s novel, A Raisin in the Sun, revolves around a middle-class African-American family, struggling during World War II. By reading about the Youngerââ¬â¢s true to life experiences, one learns many important life lessons. One of the aforementioned would be that a person should always put familyââ¬â¢s needs before their own. There are many examples of this throughout the novel. Just a few of these would be the example of Ruth and her unborn baby, Walter regaining the respect of his familyRead More Lorraine Hansberrys A Raisin In The Sun Essay3889 Words à |à 16 PagesLorraine Hansberrys A Raisin In The Sun A dream deferred is a dream put off to another time, much like this essay. But unlike dreams sometimes, this essay will get fulfilled and done with. Each character from A Raisin in the Sun had a deferred dream, even little Travis although his dream was not directly stated. à à à à à Their dreams become dried up like a raisin in the sun. Not just dreams are dried up though; Walter Lee and Ruthââ¬â¢s marriage became dried up also. Their marriage was no longerRead MoreLorraine Hansberrys Raisin In The Sun1883 Words à |à 8 PagesOver 5 decades ago Lorraine Hansberry wrote a play, Raisin in the Sun, about a family living in Chicagoà during the Civil Rights Era.à The play illustrates a realistic portrait of African-American life during the late 50ââ¬â¢s early 60ââ¬â¢s.à The family comes into some money as a result of the Patriarch of the family passing away.à This insurance check presents an opportunity for each member of the family to realize their dreams in order to escape the ghetto.à However, each family member/character dealsRead MoreEssay Lorraine Hansberrys A Raisin In The Sun2551 Words à |à 11 PagesRaisin in the Sun In the story ââ¬Å"Raisin in the Sunâ⬠there is basically a group of characters all in one family living in a small apartment with everyday their love dying a little more. The family is black and through the whole play it shows how segregation was played in the 1950s. Ruth Younger is a wife of Walter Younger and a Mother of Travis Younger who is living in a small living assortment and just wants to get away and move on to something bigger and something more independent. Now with her
Wednesday, December 11, 2019
Jazz Argumentative Essay Example For Students
Jazz Argumentative Essay JazzJazz is a type of music developed by black Americans about 1900and possessing an identifiable history and describablestylistic evolution. It is rooted in the mingled musical traditions ofAmerican blacks. More black musicians saw jazz for the first time aprofession. Since its beginnings jazz has branched out into so manystyles that no single description fits all of them with total accuracy. Performers of jazz improvise within the conventions of their chosenstyle. Improvisation gave jazz a personalized, individualized, anddistinct feel. Most jazz is based on the principle that an infinitenumber of melodies can fit the cord progressively of any cord. The twenties were a crucial period in the history of music. Revolutions, whether in arts or matter of state, create a newworld only by sacrificing the old. By the late twenties, improvisationhad expanded to the extent of improvisation we ordinarily expect fromjazz today. It was the roaring twenties that a group of new tonalitiesentered the mainstream, fixing the sound and the forms of our popularmusic for the next thirty years. Louie Armstrong closed the book on thedynastic tradition in New Orleans jazz. The first true virtuoso soloist of jazz, Louie Armstrong was a dazzlingimproviser, technically, emotionally, and intellectually. Armstrong,often called the father of jazz, always spoke with deference,bordering on awe, of his musical roots, and with especial devotion ofhis mentor Joe Oliver. He changed the format of jazz by bringing thesoloist to the forefront, and in his recording groups, the Hot Five andthe Hot seven, demonstrated that jazz improvisation could go far beyondsimply ornamenting the melody. Armstrong was one of the first jazzmusicians to refine a rhythmic conception that abandoned the stiffnessof ragtime, employed swing light-note patterns, and he used a techniquecalled rhythmic displacement. Rhythmic displacement was sometimesstaggering the placement of an entire phrase, as though he were playingbehind the beat. He created new melodies based on the chords of theinitial tune. He also set standards for all later jazz singers, notonly by the way he altered the words and m elodies of songs but also byimprovising without words like an instrument (scat singing)(Arnold12). Armstrong was a great musical architect. He brought asuperb sense of drama to jazz solo conception. During a period whenmost improvisers were satisfied simply to embellish or paraphrase atune, Armstrong himself was a master at both. Armstrong^s command ofthe trumpet was arguable greater than that of any preceding jazztrumpeter who recorded. In actuality, the revolution initiated by Armstrong took placein fits and starts, and with little fanfare at the time. AfterArmstrong^s departure from the King Oliver Creole Band, over a yearwould transpire before he would record as a leader. And even whenthose famous recordings were planned -the classic Hot Fives- therecord company considered enlisting a better known leader to front theband. Most accounts stress that Armstrong^s talents may have beenneglected by the general public, but were amply recognized by themusical community his playing was revered by countless jazzmusicians, runs a typical commentary but even this claim issuspect. Fletcher Henderson, Armstrong^s first major employer afterOliver, made the trumpeter accept a cut in pay to join his band. Manyaccounts suggest that Henderson, in fact , preferred the playing ofcornetist Joe Smith, And that Armstrong was hired only because Smithwas unavailable. Smith lacked Armstrong^s rhythmic drive, yet his warmsound and ease o f execution could hardly be faulted and may have beenbetter receive by the average dancehall patron. Henderson was not evenenthusiastic about Armstrong^s singing, an attitude that deeplyfrustrated the new band member. Years later Armstrong would laterexclaim: Fletcher didn^t dig me like Joe Oliver. He had a milliondollar talent in his band and he never thought to let me sing.During the 1930s a new style of jazz emerged. It became themost popular kind of jazz in the twentieth century. This stylebegan during the late 1920s and continued to the 1940s. Most jazz fromthe 1930s and early 1940s is called swing music, and this time inhistory is now known as the swing era. Big bands in the swing erawere made up of ten or more musicians whose instruments were groupedinto three categories called sections: rhythm, brass, and drums. Thebrass section included trumpets and trombones. The saxophone sectionwas separated from the brass section because they originated frominstruments made of wood. In a big band the sax section contained fromthree to five musicians. The size of the trumpet section varied fromtwo to five musicians, two or three being the standard. .u15d26298a3a5ce08611a4d572c936d69 , .u15d26298a3a5ce08611a4d572c936d69 .postImageUrl , .u15d26298a3a5ce08611a4d572c936d69 .centered-text-area { min-height: 80px; position: relative; } .u15d26298a3a5ce08611a4d572c936d69 , .u15d26298a3a5ce08611a4d572c936d69:hover , .u15d26298a3a5ce08611a4d572c936d69:visited , .u15d26298a3a5ce08611a4d572c936d69:active { border:0!important; } .u15d26298a3a5ce08611a4d572c936d69 .clearfix:after { content: ""; display: table; clear: both; } .u15d26298a3a5ce08611a4d572c936d69 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u15d26298a3a5ce08611a4d572c936d69:active , .u15d26298a3a5ce08611a4d572c936d69:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u15d26298a3a5ce08611a4d572c936d69 .centered-text-area { width: 100%; position: relative ; } .u15d26298a3a5ce08611a4d572c936d69 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u15d26298a3a5ce08611a4d572c936d69 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u15d26298a3a5ce08611a4d572c936d69 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u15d26298a3a5ce08611a4d572c936d69:hover .ctaButton { background-color: #34495E!important; } .u15d26298a3a5ce08611a4d572c936d69 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u15d26298a3a5ce08611a4d572c936d69 .u15d26298a3a5ce08611a4d572c936d69-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u15d26298a3a5ce08611a4d572c936d69:after { content: ""; display: block; clear: both; } READ: Nutrition vs. sport performance EssayUnlike the early jazz era, in the swing era hits that werejazz-oriented contained only a few solo improvisations, oftenonly one. Swing music contained less collective improvisation and moresolo improvisation, and the amount of improvisation in most swing erahits was small. The construction of improvised solos in most hits weremelodically conservative. The onset of the Great Depression had a chilling effect on the jazzworld, as it did the whole entertainment industry. The ambiance ofjazz culture were demystified in the process. During this period, thegrowing popularity of talking movies led many theaters to halt theelaborate live shows that had previously been a staple of popularentertainment in most cities, further reducing paying jobs formusicians. Although the development of the 1930s affected mostmusicians adversely, a handful of performers benefited considerablyfrom the more stratified structure of the entertainment world. Thecreation of a truly nationwide mass medium in the form of radiocatapulted a few jazz players to a level of celebrity that would havebeen unheard of only a few years before. Benny Goodman sent this apparatus into motion with avengeance. In the process, he ignited not only his own amazingcareer, but sent off a craze for swing music that would last over adecade. As a soloist Goodman defined the essence of the jazz clarinetas no other performer, before or since; as a bandleader, he establishedstandards of technical perfection that were the envy of his peers,while his influence in gaining widespread popularity for swing musicwas unsurpassed. A decade later he reformed his ensemble to tackle thenascent sounds of bop music (Gioia 135). The new styles , which emerged after 1940 were classified asmodern jazz. Bebop is classified as modern jazz. Modern jazzdid not burst upon the jazz scene suddenly. It developed graduallythrough the work of swing era musicians. Rather than being a reactionagainst swing styles, modern jazz developed smoothly from swingstyles. Bop differed from swing in a number of performance aspects andstylistic aspects. Melodies and harmonies were more complex in bop. Bop tunes and cord progressions projected a more unresolved quality. Drummers played their time keeping rhythms primarily on suspectedcymbal, rather than snare drum, high-hat, or bass drum. Chick Corea grew and matured as an artist. He joined the ranksof Herbie Hancock, Bill Evans, and McCoy Tyner as the Mostprominent and most imitated pianist in jazz. His style originatedwith aspects from the approaches of bud Powell, Horace Silver, BillEvans and McCoy Tyner and the classical pieces of twentieth-centurycomposers Paul Hindemith and Bela Bartok. Latin-American music alsoinspired Corea^s style. Early in his career, Corea had played inseveral bands that featured Latin-American music. Corea^s crisp,percussive touch enhances the Latin feeling. It is also consistentwith his bright, very spirited style of comping. Like Tyner, Coreavoiced chords in fourths. Voicing in fourths means that chords aremade up of notes four steps away from each other. Chick Corea joinedMiles Davis^ band in 1968, and played electric piano on the landmark Ina silent way, album and the influential Bitches Brew session. Hisown trio recording with Miroslav Vitous and Roy Haynes, Now He sings,Now He sobs, became a staple in the record collection of modern jazzlovers during the late sixties. Corea was a prominent composer duringthe 1960s and 1970s. Corea wrote pieces that made good use of presetbass lines in accompaniment, particularly those with a Latin-Americanflavor. In 1985, Chick Corea formed the Elektric Band, which becameknown for its use of synthesizers. The band^s debut was with ChickCorea Eleckric Band, on GRP Records.
Wednesday, December 4, 2019
Information Governance Practices of Employee
Question: Describe about the Information Governance for Practices of Employee. Answer: The essay brings into focus the practice of employee fraud due to mishandling of information system. Although organizations have different information control system to prevent any fraudulent action, but dishonest employees are able to identify the weakness in the system. Information system fraud can lead to immense financial losses in the company. Employee with such intention of fraud are great risk to the organization and its is the duty of the internal auditors to identify such red flags within the financial information system. This essay analyzes a case study related to employee fraud in Healthy Hospital where internal controls of information technology and management was breached and business records were falsified. The intention of this case study analysis is to learn from such situations and analyzing risk in the system carefully. The case is an appropriate example of variety of risk a company is exposed to due to fraudulent employees. It brings into focus the relevant action that an internal auditor must take to improve internal controls and prevent fraudulent activities in the organization in the future. In order to understand the reason that contributed to fraud in the Healthy Hospital, it is necessary to provide a brief summary of the case. The facts about Healthy Hospital revealed that the their software system have been recently upgrade after installation in the 1990s. Due to decrease in annual profits in the hospital, HH decided to reduce their annual operating cost by 25 million dollar. On review of areas where operation cost can be reduced, they decided to eliminate clerk position due to decrease in the medical supply vendors. However due to complaints of slow paymemt from the vendors, Matt Harris, the son of Sharon Harris (HHS senior A/P clerk) was recruited as a temporary clerk without background investigation. After some time he also became a permanent employee and he was suspected for large cash disembursement in the absence of internal audit manager. Hence from this case analysis, fraud took place because of inaction of A/P manager, Tracy Downs. The standard operating pro cedure for recruiting employees in sensitive position was not followed by Tracy. He ignored background investigation of Matt as felt it was not required for temporary employees. Another breach was seen in ignoring companys policy against nepotism by which employees from same family working in sensitive positions like finance and many others are prohibited from working in HH to protect the corporate documents. Hence action of Tracy conflict with hospital procedure for recruiting employees and lead to fraud case. Besides this in term of business process at HH, Tracy had the responsibility to update and maintain accuracy of accounts payable data. The fraud occurred because Tracy Down did not deleted Matts account payable vendor file even after he became a full time employee after working as an independent contractors. Even for permanent recruitment, he was not interviewed according to HHs policy. The control for internal information system was also weak in the hospital so Matt could ge t access to pre-signed checks. It is very much essential to know employee through background check or interview to prevent any fraud. The case study revealed that mostly fraud occurred due to weak internal controls which Matt could detect and took unfair advantage of it. This fraud could have been averted if Tracy Down had improved internal controls. The first action would be to strengthen internal controls by doing comprehensive review of risk in the organization. The auditors should have strict control to ensure that all corporate policies and practices are strictly followed by each member of the company (Disterer 2013). Another important action is to clearly segregate duty policies. It means determining which employees should have access to authorization and control over corporate documents (Choi et al. 2013). It was a severe mistake by HH to assign Matt with semi-weekly cash disbursement run. This gave him the chance to successfully carry out his fraudulent intention. Lack of action to segregate duty responsibility is the reason for many fraud events in the company. Only restricted individuals such as the Accou nt Payable Manager should have the authority to initiate or approve a transaction. In case of pre-established finance, there should dual signature and management approval on check amount. Random auditing is also essential to protect financial transactions and it will also eliminate any chance of manipulation of corporate information by dishonest employees (Vance et al. 2013). Other than Harris, Tracy Downs, the A/P manager is highly accountable for this fraud as she hired him without background investigation and following HHs policy for recruitment. James Smith, the CFO of HH is also indirectly responsible for the fraud as he allowed Matt to be the employee despite warning by Mr. Walters on the recruitment going against the policy on nepotism. Elinor Linz and Tracy Down are also responsible for not deleting accounts payable independent contractor account of Matt. Mailing of physical to hospitals vendor checks also lead to fraud. The internal audit manager could have helped to prevent the fraud had he taken action initially when he detected red flags of fraud in the information system. He had the responsibility of detecting and preventing fraud early on in the system. They should manage risk of fraud and then take efforts to monitor any suspicious activities within the organization (Donovan et al. 2014). However, to carry out this duty effectively, internal audit manager needs to have superior level of theoretical knowledge to identify signs of fraud and attitude change in employees. They should be attentive enough to further investigate a suspicious case and inform responsible person about it. Conducting annual auditing is also a critical activity to reduce any chance of fraud. They should support management to establish an anti-fraud policy, assess risk in business process, identify connection between crime and internal controls and immediately report on the matter to the audit committees (Ege 2014). Accord ing to Principles of audit, audit managers should have professional skepticism attitude to be accountable enough to reduce existence of fraud. Hence, such action could help to avert fraud cases (Nijenhuis 2016). Technical control may help in suspecting and protecting organization against fraud. Technical control may be done to enhance system of checks and balances. It will ensure that no employees have control over financial transactions in an organization. For example in case of HH, they should have authorized disbursement and other pay roll activities only to designated persons for the job and not giving that responsibility to Matt. Second option for technical control would be to carry out reconciliation of bank account on a monthly basis to make sure the process flows transparently. For HH particularly, it will be essential for them to examine checks and ensure that they are not issues without permission from trusted authorities. It will also mean identifying financial activity on a regular basis and looking after major operations. HH should also implement accurate policies for cash disbursement, conflict of interest, using companys assets and handling recruitment activities (Power 2013). An information auditing plan for Healthy Hospital can be made for fraud prevention activities. The first plan of action will be to correctly apply the companys code of conduct regarding recruitment and procedure and communicate it to all staff members. Secondly, it will be essential to regularly review that all employee conform to set standard of business and commit to the management of integrity of HH. A fully planned programme of communication and training will be beneficial to enhance control on fraud reporting and prevention (Laxman et al. 2014). The internal manager of HH must be vigilant enough to notice change in employees attitude and behavior. Establishing an internal control system will be most important for HH so that they can prevent future cases of fraud like cash disbursements done by Matt Harris. The aim of internal control system at HH will be to respect separate duties of each employees. An employee should never be allowed to carry out dual role in any situation (Sha nmugam et al. 2012). Practices of employee managing both back office and front office activities should be strictly prohibited. A responsible person can be made accountable to examine staff competence, investigate each new employee and regularly carry out evaluation of performance. Proactive actions should be planned by internal managers. For example they can do screening for background check to monitor level of conviction in employees, search necessary database to identify dishonest connection between employees. It will help in identifying those actions which normally goes unnoticed earlier in HH (Carcello et al. 2015). The essay based on critical case analysis of Healthy Hospital highlighted the practice of fraudulent scheme executed by dishonest employees by misusing information system of the organization. In the case analysis, serious crime was committed by Matt when he was found guilty of large cash disbursements. The study of the case also revealed that such activities mainly take place due to weak internal controls and lack of accountability among internal audit managers and other staff. In HH, the account payable manager Tracy Downs was also indirectly responsible for triggering fraudulent activities as he did not followed companys policies for recruitment and nepotism. Mistakes also occurred in their duty of reviewing accounts payable data. Hence, it is necessary that technical and internal control be enhanced to reduce future case of information system fraud. Reference Carcello, J.V., Eulerich, M., Masli, A. and Wood, D.A., 2015. The Value to Management of Using the Internal Audit Function as a Management Training Ground.Available at SSRN 2691535. Choi, J.H., Choi, S., Hogan, C.E. and Lee, J., 2013. The effect of human resource investment in internal control on the disclosure of internal control weaknesses.Auditing: A Journal of Practice Theory,32(4), pp.169-199. Disterer, G., 2013. Iso/iec 27000, 27001 and 27002 for information security management. Donovan, J., Frankel, R., Lee, J., Martin, X. and Seo, H., 2014. Issues raised by studying DeFond and Zhang: What should audit researchers do?.Journal of Accounting and Economics,58(2), pp.327-338. Ege, M.S., 2014. Does internal audit function quality deter management misconduct?.The Accounting Review,90(2), pp.495-527. Laxman, S., Randles, R. and Nair, A., 2014. The fight against fraud: internal auditors can use COSO components to develop and deliver an effective fraud mitigation program.Internal Auditor,71(1), pp.49-54. Nijenhuis, R.G., 2016. Prevention of Dutch fraud cases: a multiple case study on the effectiveness of internal control in the process of financial statement fraud prevention. Power, M., 2013. The apparatus of fraud risk.Accounting, Organizations and Society,38(6), pp.525-543. Shanmugam, J.K., Haat, M.H.C. and Ali, A., 2012. An Exploratory Study of Internal Control and Fraud Prevention Measures in SMEs.Small,100, pp.18-2. Vance, A., Lowry, P.B. and Eggett, D., 2013. Using accountability to reduce access policy violations in information systems.Journal of Management Information Systems,29(4), pp.263-290.
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