Adult Educator Essay Example | Topics and Well Written Essays - 1000 words

Adult Educator - Essay Example It is true that being an adult educator is an extraordinarily diverse job marked with different forms of work domains and different kinds of institutions. Research has it that there is a greater degree of informal learning. In fact, from the researchers, eighty percent of all we learn is acquired informally (Usher et al, 2007, p.99). Conversely, only twenty percent of the learning process takes place in the learning institutions. In this case, teaching done in the institutions is given the bigger attention. This follows that, this is the section of learning which involves adult students that can be influenced by using combined forms of learning. What strengths propel one to be an exemplary teacher of adults? First, it is obvious that knowledge is a prerequisite quality for a good teacher. In addition to the professional knowledge, it is noteworthy for the tutor to consider enlarging his/her general knowledge on culture, humanity, society, methodology, psychology, politics and history . This will in turn, serve to boost the effectiveness in providing what the students need to know. In addition, this knowledge places the teacher in a good position to deal with the student’s curiosity and satisfy their diversified requirements. Devotion and passionate love for students are another quality that a skilful teacher needs to have. In general, the adult student exhibit diverse behavior. Consequently, the teacher must be well acquainted with methodologies of handling the students in gentle and loving manner. Paying scrupulous attention to the students and knowing how to keep calm in any situation is imperative at this point. This will help much when giving the students advice and help them realize where they have gone wrong to realize positive change. The only perfect and absolute trait of all good teachers is being reflective. This is so, as without it none of the other characters fully attains its goal. It has been observed that an outstanding teacher is required to think and reflect on their classes from time to time. In addition, the teacher gets so concerned over their students, methods of teaching and even materials used to teach. Following these, comparisons are made and contrasts drawn. The distinctions and parallels will be highlighted with respect to reviews and restoration. This works to ensure one keeps connected with the teaching and learning process. A respectable adult teacher should be comfortable with not knowing. This is a case where one is required to be honest about the dilemmas that cannot be solved immediately. This is notable as one is dealing with mature minds that require honesty. A teacher is expected to live with the dilemma for a while, while trying to come up with the solution (Usher et al, 2007, p.74). Another notable attribute is the ability to enjoy the work and students in class. This character serves to build up motivation and creativity and avoid burnout. Workings within the right parameters will help avoid making students feel irrelevant, misunderstood, or left out. Here, close observation, carefully evaluation, and acting on the finding are indispensable. Finally yet importantly, is the drive to inspire the student’s passion to undertake a study both under the guidance in class and out of class on their own? This quality is highly appreciated owing to its undeniable value. This is of enormous benefit, as class work does not sufficiently provide all the required knowledge; therefore, an excellent teacher succeeds to motivate students to carry on their active and successful self-study at home. Obviously, teaching students on how to do their study independently, resourcefully and successfully is something that every teacher should strive to realize. In what

Decisions in Paradise, Part II Essay Example | Topics and Well Written Essays - 750 words - 1

Decisions in Paradise, Part II - Essay Example The company has gained the trust and confidence of the company’s current and future customers that they are paying their money’s worth of coffee and other Starbucks products. In terms of service, the company has proven itself to implement world class restaurant service in more than 30 countries around the world. Implementing the going green policy complies with global environmental laws, including the Island’s anti-pollution laws (Ferrell, 2010). Weaknesses. Within the Kava Island market segment, the Starbucks entity’s coffee and other restaurant products are normally higher than the prices of Starbucks’ competitors’ selling prices. The company is only focusing a majority of its marketing management activities on coffee sales. The company relies on coffee sales to bring the company out of a possible bankruptcy situation. The current economic depression enveloping the United States and United Kingdom triggered a drop in the demand for Starbuck s coffee. With many employees retrenched by the bankrupt United States and United Kingdom companies, the increased unemployment rate precipitated to many of Starbucks’ current and future customers losing their jobs. With the lost of their jobs, the current and future customers’ purchasing power declined. ... The company can also save on salaries in countries where the legally allowed salaries are lower than the salaries of Starbucks employees in the United States and United Kingdom. Another opportunity is to hire 16 years old and above employees as part time workers for short periods of time. Hiring the teenagers will help the parents pay for their students’ school and personal needs (Ferrell, 2010). Threats. There are several competitors cropping up in the same coffee restaurant market segment, including Kava Island. The Island’s coffee competitors include the lower priced coffee-serving restaurants in the newly established Kava Island branch. The cultural diversity of the new countries hinders the implementation of the United States-based culture imbued in the company’s unique global marketing strategies (Ferrell, 2010). Analysis of specific steps of the chosen decision-making technique Starbucks implements specific steps in the implementation of the companyâ€℠¢s decision-making techniques. The steps include advertising the many benefits of sipping the reasonably priced cup of the uniquely Starbucks coffee aroma (strengths). For example, the Starbucks coffee ambience creates togetherness among the company’s group clients. Likewise, the advertisements effectively show the busy business line and staff employees can easily ponder the day’s decision making plans while taking their Starbucks lunch (Nutt, 2010). Additionally, buying the local coffee products of Kava Island farmers, instead of importing the coffee plant raw materials from the US reduce raw materials transportation expenses. Consequently, the company can lower the selling prices and still generate more than enough profits (Nutt, 2010). Furthermore, the company hires the local residents to work

Laredo I.S.D. School Board Essay Example | Topics and Well Written Essays - 1000 words

Laredo I.S.D. School Board - Essay Example Additionally as in any group dynamic, those things affecting organizational behavior and ultimate action include the catalyst of leadership attributes of members, the vision, mission and goals of the organization, individual dedication and beliefs, and the social interaction required for board compliance and excellence in District performance (Kimbrough 1964). Specific to the Laredo I.S.D. Board of Trustees Public Facilities Corporation Public Hearing of Thursday October 16, 2008, a full agenda was published and each category on the itinerary was covered in the meeting. A significant part of the agenda was associated with budgets, tax allocation issues of one sort or another, and individual testimony associated with behavior and cultural issues in the district environment. A high level view of the 33 agenda items are listed in appendix A. The structure and format of the agenda is arranged in a specific manner to ensure consistency and follow up. The agenda included Board of Directors as well as Board of Trustees meeting components. As evidenced by the scope of the agenda items, a variety of district education and fiduciary issues were given space on the docket to encourage discussion and ultimate action including approval or disapproval. ... The issues that received the most attention included financial and budget reports. Votes that were taken during this meeting included approval of various budget and tax related issues as well as other administrative board decisions. There were a hand full of individuals that utilized the public forum, and their issues were heard and recorded for further action. Public speakers included: Janet Bowman; Pamela Sheran; Juan Gutierrez; Anna Maria Hernandez; Mr. Lavienia; Mr. Cabooses; Mr. Sinuous; and Mr. Bueno. Other presentations and comments were by staff members including Mr. Alvaro Perez, Chief Financial Officer Mr. Raul Cisneros, Executive Director for Facilities and Support Services; Mr. David Garza, Executive Director of Curriculum and Instruction; Mr. Gerardo Cruz, Mrs. Ofilia Chapa, Ms. Elsa Arce, and Mrs. Severita Sanchez; Mr. Jose A. Valdez; Mr. Daniel Rigal; Mrs. Guillermina Montes; Mr. George M. Beckelhymer; Mr. John Peter Montalvo; Mr. Jesus J. Guerra; Mr. John Kazen; Ms. E lizabeth G. Henry, Internal Auditor; Mr. Ernesto Guajardo, Ex. Director for Human Resources; and Mrs. Veronica Castillon, Director of Communications. In combination, the speakers presented issues associated with the school board oversight responsibility on budgets, investments, bids, and other administrative functions. The overall impression of the experience of viewing the board proceedings was positive, although there were many uncomfortable political and personal attacks in the open forum component. The general professional conduct of the meeting was fairly impressive regardless of the posture and negativity of some speakers. It was obvious that there is a strong political component interwoven in the board activities and meeting agenda items. The agenda was well structured and

Adult Educator Essay Example | Topics and Well Written Essays - 1000 words

Adult Educator - Essay Example It is true that being an adult educator is an extraordinarily diverse job marked with different forms of work domains and different kinds of institutions. Research has it that there is a greater degree of informal learning. In fact, from the researchers, eighty percent of all we learn is acquired informally (Usher et al, 2007, p.99). Conversely, only twenty percent of the learning process takes place in the learning institutions. In this case, teaching done in the institutions is given the bigger attention. This follows that, this is the section of learning which involves adult students that can be influenced by using combined forms of learning. What strengths propel one to be an exemplary teacher of adults? First, it is obvious that knowledge is a prerequisite quality for a good teacher. In addition to the professional knowledge, it is noteworthy for the tutor to consider enlarging his/her general knowledge on culture, humanity, society, methodology, psychology, politics and history . This will in turn, serve to boost the effectiveness in providing what the students need to know. In addition, this knowledge places the teacher in a good position to deal with the student’s curiosity and satisfy their diversified requirements. Devotion and passionate love for students are another quality that a skilful teacher needs to have. In general, the adult student exhibit diverse behavior. Consequently, the teacher must be well acquainted with methodologies of handling the students in gentle and loving manner. Paying scrupulous attention to the students and knowing how to keep calm in any situation is imperative at this point. This will help much when giving the students advice and help them realize where they have gone wrong to realize positive change. The only perfect and absolute trait of all good teachers is being reflective. This is so, as without it none of the other characters fully attains its goal. It has been observed that an outstanding teacher is required to think and reflect on their classes from time to time. In addition, the teacher gets so concerned over their students, methods of teaching and even materials used to teach. Following these, comparisons are made and contrasts drawn. The distinctions and parallels will be highlighted with respect to reviews and restoration. This works to ensure one keeps connected with the teaching and learning process. A respectable adult teacher should be comfortable with not knowing. This is a case where one is required to be honest about the dilemmas that cannot be solved immediately. This is notable as one is dealing with mature minds that require honesty. A teacher is expected to live with the dilemma for a while, while trying to come up with the solution (Usher et al, 2007, p.74). Another notable attribute is the ability to enjoy the work and students in class. This character serves to build up motivation and creativity and avoid burnout. Workings within the right parameters will help avoid making students feel irrelevant, misunderstood, or left out. Here, close observation, carefully evaluation, and acting on the finding are indispensable. Finally yet importantly, is the drive to inspire the student’s passion to undertake a study both under the guidance in class and out of class on their own? This quality is highly appreciated owing to its undeniable value. This is of enormous benefit, as class work does not sufficiently provide all the required knowledge; therefore, an excellent teacher succeeds to motivate students to carry on their active and successful self-study at home. Obviously, teaching students on how to do their study independently, resourcefully and successfully is something that every teacher should strive to realize. In what

Laredo I.S.D. School Board Essay Example | Topics and Well Written Essays - 1000 words

Laredo I.S.D. School Board - Essay Example Additionally as in any group dynamic, those things affecting organizational behavior and ultimate action include the catalyst of leadership attributes of members, the vision, mission and goals of the organization, individual dedication and beliefs, and the social interaction required for board compliance and excellence in District performance (Kimbrough 1964). Specific to the Laredo I.S.D. Board of Trustees Public Facilities Corporation Public Hearing of Thursday October 16, 2008, a full agenda was published and each category on the itinerary was covered in the meeting. A significant part of the agenda was associated with budgets, tax allocation issues of one sort or another, and individual testimony associated with behavior and cultural issues in the district environment. A high level view of the 33 agenda items are listed in appendix A. The structure and format of the agenda is arranged in a specific manner to ensure consistency and follow up. The agenda included Board of Directors as well as Board of Trustees meeting components. As evidenced by the scope of the agenda items, a variety of district education and fiduciary issues were given space on the docket to encourage discussion and ultimate action including approval or disapproval. ... The issues that received the most attention included financial and budget reports. Votes that were taken during this meeting included approval of various budget and tax related issues as well as other administrative board decisions. There were a hand full of individuals that utilized the public forum, and their issues were heard and recorded for further action. Public speakers included: Janet Bowman; Pamela Sheran; Juan Gutierrez; Anna Maria Hernandez; Mr. Lavienia; Mr. Cabooses; Mr. Sinuous; and Mr. Bueno. Other presentations and comments were by staff members including Mr. Alvaro Perez, Chief Financial Officer Mr. Raul Cisneros, Executive Director for Facilities and Support Services; Mr. David Garza, Executive Director of Curriculum and Instruction; Mr. Gerardo Cruz, Mrs. Ofilia Chapa, Ms. Elsa Arce, and Mrs. Severita Sanchez; Mr. Jose A. Valdez; Mr. Daniel Rigal; Mrs. Guillermina Montes; Mr. George M. Beckelhymer; Mr. John Peter Montalvo; Mr. Jesus J. Guerra; Mr. John Kazen; Ms. E lizabeth G. Henry, Internal Auditor; Mr. Ernesto Guajardo, Ex. Director for Human Resources; and Mrs. Veronica Castillon, Director of Communications. In combination, the speakers presented issues associated with the school board oversight responsibility on budgets, investments, bids, and other administrative functions. The overall impression of the experience of viewing the board proceedings was positive, although there were many uncomfortable political and personal attacks in the open forum component. The general professional conduct of the meeting was fairly impressive regardless of the posture and negativity of some speakers. It was obvious that there is a strong political component interwoven in the board activities and meeting agenda items. The agenda was well structured and

The Ambition and Idealism of Benito Mussolini Essay Example for Free

The Ambition and Idealism of Benito Mussolini Essay The rise and fall of the Fascist dictator Benito Mussolini in Italy during the early half of the twentieth century demonstrate the story of a man’s vision pursued, but eventually doomed. The reign of Mussolini in Italy is one remembered in history as a violent suppression of human rights in name of a ruthless ambition to revive the past glory of Italy and ultimately (re)create an Italian empire (Smith). Born in a small Italian village in the district of Predappio, his beginnings were humble (Roberts, 2006). However, his educated parents gave him an education which broadened his view of the world and led him to be dissatisfied and restless about the opportunities a man like him could have in Predappio. His father, who was a blacksmith, actively participated in Socialist concerns and voiced out his opinion against dubious policies that affected their labor (Roberts, 2006). His mother, who worked as a schoolteacher in a small village for a meager salary, taught the young Benito discipline and focus. He was educated in a strict Catholic school which proved to be unsuitable for him because of his restlessness, inclination to rebellion and uncontrolled and violent temper (Haugen, 2007). After transferring to a different school, Mussolini blossomed into his adolescence with a great aptitude and flair for writing and oration. He became interested in politics, poetry and literature. Around 1902, he attempted to work as a schoolteacher but failed miserably at it, so he decided to migrate to Switzerland to find opportunity and also to escape the military draft during that time in Italy (Roberts, 2006). Upon his return to Italy in 1904 and the subsequent pardon of all draft dodgers in exchange for their enlistment in the army, Mussolini realized that his future was in the country of his birth (Roberts, 2006). His appetite for adventure, socialism, journalism and politics landed him an editorial job in Trent near the Italian-Austrian border where he asserted and promoted his Socialist beliefs. He also trumpeted the pride of being Italian and spoke about the â€Å"Latin genius and courage† (Roberts, 2006, 19). After being evicted from that district because of its anti-socialists sentiments, he moved to Forli near his birthplace to work for a socialist newspaper and engaged himself in more political work (â€Å"Benito Mussolini†). It was in Forli where he was elected as the secretary for the Socialists. His popularity grew as he became more voracious in his writings and speeches. He drew support from his radical decisions such as the strike he organized in Forli which resulted to his imprisonment (â€Å"Benito Mussolini†). When World Ward I broke out, Mussolini opposed the participation of Italy claiming that he would only support class war and threatened a proletariat revolution if Italy continued their support (Smith). But, he retracted soon after and encouraged young men to enlist; this decision resulted in his expulsion from the Socialist party (â€Å"Benito Mussolini†). He formed the Fascist party through the establishment of a pro-war group called Fasci dAzione Rivoluzionaria (Smith). However, Mussolini failed to secure the seats he needed in senate to gain power and control. After the breakdown of a weak alliance with the dominant party Popolare, Mussolini decided that he won’t win the seats democratically, so he staged a siege in Rome which ended in the invitation of the king for him to build a new government (Smith). It was at this point as the head of the National Fascist Party that he established himself as dictator, Il Duce (â€Å"Mussolini†). From that point on he would demand blind trust from the people after insisting through propaganda that he was after all their â€Å"infallible, irreplaceable duce† (Griffin, 2000, 31). As a dictator, Mussolini knew that absolute control was key in ensuring the attainment of his goals. He formed a powerful military force and a secret police to vanquish insubordination (â€Å"Mussolini†). He converted the state economy into â€Å"corporate state† wherein all Italians in professional organizations were put in corporations controlled by the central government (â€Å"Mussolini,† Smith). Propaganda was crucial in Mussolini’s career as dictator. He spent considerable time in planning and propagating his ideas through the press, films and school books (Smith). His training as a journalist and orator helped him broadcast his imperial ideas. To proselytize younger generation, he banned history books in school and indoctrinated them with the tenets of fascism (â€Å"Benito Mussolini†). Under his rule, he abolished the parliament and rewrote the laws to ensure the loyalty of every citizen to the Fascist party (Smith). He tempered his ruthlessness with popular decisions such as the approval of Vatican’s independence. However, the people’s support to him started to wane as he made erratic, unplanned and senseless military and political decisions. In an effort to expand Italy’s territory, he waged war in Ethiopia; this was met with worldwide protest (â€Å"Mussolini†). After the League of Nations condemned his imperialist decisions, he forged allegiance with the Nazi party although he previously opposed Hitler because of Mussolini’s fear of losing Austria to the Germans. His allegiance to the Nazi marked the beginning of his gradual downfall as he supported the World War waged by Hitler (â€Å"Benito Mussolini†). Further, he spread anti-semitism in Italy which Lindemann (2007, 1) pertains to as an â€Å"opportunistic, unsystematic and unprincipled† decision. As the Allied powers encroached German territories, Italy’s weak military force gave in to the pressure of defeat. Mussolini sought refuge under the German forces and attempted to escape to Switzerland. However, anti-Fascist rebels seized their vehicle and got custody of Mussolini and twelve other Fascist party officials (Smith). They were summarily executed and their corpses were hung in public where the people ridiculed and mocked their dead bodies. The ambition for power and control and its inevitable disintegration ended the twenty year reign of Mussolini in Italy. Some historians claim that with the way Mussolini ruled Italy, it is doubtful whether he has as much idealism in him as his speech and propaganda portrayed (Griffin 2000). Whether it his idealism or his ambition which motivated his decisions, the scars of his dictatorial rule in Italy will remain in history as one of the deplorable outcomes of fascist dictatorial rule. References â€Å"Benito Mussolini. † (2008). ThinkQuest Library. Retrieved 30 January 2009 from http://library. thinkquest. org/17120/data/bios/mussolini/ Griffin, R. (2000). How fascist was Mussolini. New Perspective 9. 1 pp. 31-35. Haugen, B. (2007). Benito Mussolini: Fascist italian dictator. Minneapolis, Minn. : Compass Point Books Lindemann, A. (2007) Benito Mussolini. UCSB History Department. Retrieved 30 January 2009 from http://www. history. ucsb. edu/syllabi/spring07/Lindemann/Mussolini2. pdf â€Å"Mussolini, Benito Amicare Andrea† (1999). Who’s Who in the Twentieth Century. Oxford University Press. Oxford Reference Online. Retrieved 30 January 2009 from http://www. oxfordreference. com/views/ENTRY. html? subview=Mainentry=t47. e1187 Roberts, J. (2006). Benito Mussolini. Minneapolis: Lerner Publishing. Smith, D. M. Benito Mussolini. Groiler Online. Retrieved 30 January 2009 from http://www. grolier. com/wwii/wwii_mussolini. html

Advantages and disadvantages of outsourcing the internal audit functions

Advantages and disadvantages of outsourcing the internal audit functions Internal auditing is an appraisal or monitoring activity established within an entity as a service to the entity. It functions are, among other things, examining, evaluating and reporting to the management and the directors on the adequacy and effectiveness of components of the accounting and internal control systems. An internal audit department in an organization is set by the management or appointed by the board of directors to whom it is answerable. It is headed by the chief internal auditor assisted by the internal audit staff to help cater for the following: To ensure that the business is operating in an efficient and orderly manner. Ensure adherence to management policies. Safeguard the fixed assets of the company and control the current assets. Determine the accuracy and reliability of the company records and accounts. Ensure adherence to companys statutory requirements. Reasons for internal audit function Due to increase in business size, which has reduced the efficiency of the management to have full control of the business, it has become increasingly important for large businesses to have an internal audit function. There is need for improved controls in large companies with branches/subsidiaries as it is hard for the management to supervise such companies. Dynamism in business due to economic, social and technical environment all call for change in the management attitudes and constant appraisal for a change. Responsibilities Regularly examine the accounts to determine their accuracy and reliability. Independent appraisal of the business activities to determine their reliance, accuracy and completeness. Review the company policies, operations and procedures to agree with expectations and standards. Establish and programme adequate accounting system and effective forms of control. Report to management regularly in respect to ICS, e.g., adequacy of staff and development of computerized systems. Act as a consulting department to other user departments e.g. sales, accounting, purchases etc. Provide advice to the management in respect to the changes in the economy and their changes in economy and their changes impact on the industry where the client business does operate. Prepare and present the companys budget. Supervise the progress of the company. Other services to the management. Communication between staff and management Coming up with staff welfare strategies e.g. staff promotion circles for the client. Advantages of internal audit Facilitate the achievement of company policies such as budget targets etc. Enhances the presence of a strong internal control system. Acts as a preventive measure against errors and fraud through constant checking of accounts. Enables external audit to be completed in time i.e. with strong internal control system external auditor will rely on an internal auditors work. Ensures that the company assets are safeguarded against misuse or theft by dishonest employees. Being an employee of the company, an internal auditor is more knowledgeable with the problems facing the company which he will try to solve by advising the party responsible for the proper management of the company. Internal audit ensures compliance with statutory requirements within the organization. Internal audit ensures as far as possible the completeness and accuracy of the records. Disadvantages of having internal audit Over reliance by the management will make the staff take advantage of perpetrating frauds. It is ideal for large companies as it may be very expensive to maintain and thus unaffordable by small companies. Lack of support by management kills the morale and ability to perform its duties effectively. Internal audit reports may be misleading because they do not have liability to the owners of financial statements. Internal auditors may collude with staff leading to misappropriation of resources. Outsourcing the internal audit functions This is the process whereby the management purchases the services of auditing from outside. This is because monitoring and reviewing required by certain companies could be done in a small amount of time and full time employees cannot be justified or it may be expensive to maintain an internal audit function consisting of employees. Advantages Service providers have good quality staff i.e. have specialized skill and assess what management wants them to do. Also they have a high degree of professionalism since the service providers are trained in many areas enhancing the quality of advice to the management on best practices. Outsourcing can provide an immediate audit department instead of employing audit staff thereby cutting costs e.g. salaries to the employees, benefits and allowances. Outsourcing enhances independence and there is minimal room for collision thereby giving value added reports i.e. there is real value for money. Outsourcing enhances the auditor in understanding the business environment policies and procedures thereby increasing the credibility of the financial reports and reducing their liability. Disadvantages The cost of outsourcing the internal audit functions might be high to make the directors not to have the internal audit functions at all. The company might use the same firm for internal and external audit services leading to inferior reports. Outsourcing leads to duplication of efforts if the same procedures are used in gathering evidence in the final audit. Outsourcing is not ideal for small businesses with few transactions. External audits may bring leads to interior reports. I.e. Influence or cause unwanted changes in the way the organization operates. Assessment of internal auditors work Before placing any reliance on the work of the internal auditor, the external auditor must assess the internal auditor and his work in the following areas: 1. Independence: The internal auditor may be an employee of the organization but may be able to organize his own activities and report his findings to high-level management i.e. directors. 2. The scope and objective of the internal audit functions This includes reviewing accounting systems and internal controls, also examining financial and operating information by management including resting of transactions and balances. 3. Due professional care to be useful to an external auditor The internal auditors work must be done in a professional manner i.e. properly planned, controlled, supervised, recorded and reviewed. 4. Technical competence Internal auditors should be members of professional bodies and follow professional ethics in performing their work. Also they should have computer knowledge in performing audit in computerized systems. 5. Reporting standards A useful internal auditor will provide a high standard of reports which are acted upon by management. 6. Resources available An internal audit department that is starved of resources will not be very useful to the external auditor. Factors that influence the external auditor in deciding on the extent to which he may rely on the work of the internal auditor The materiality of the areas or the items to be tested or the information to be obtained in the audit exercise. The level of audit risk inherent in the areas or items to be tested or in the information to be obtained. Specialized skills possessed by the internal audit staff i.e. the level of experience and qualification. Independence of the internal auditor i.e. whom they report to. The level of judgment required i.e. how the internal auditor has gathered and arranged the report and quality of working papers. How the internal auditors have acquired evidence e.g. seeking legal advice from advocates, seeking information from valuers, etc. The efficiency and strength of internal control system. Ways in which the internal audit department can assist the external auditor during his audit work The external auditor can use the internal auditors working papers to gather evidence concerning the companys operations, programs etc. Also the internal auditor can explain technical operations or controls used by the company. He can undertake verification of assets in particular mobile assets, assets held by third parties and branches or subsidiaries which the external auditor may not have a chance to physically verify during his presence. Internal auditors can prepare schedules relating to items in their accounts e.g. asset schedules, debtors schedule, creditors schedules etc which are important for comparison to be made by the external auditor. Internal auditor will pin point the weak areas in control systems which the external auditor will concentrate on.