Essay on Capital Punishment Must Be Abolished - 4200 Words

The death penalty is not the most effective form of punishment for criminals. The death penalty is hypocritical; it condemns killing by killing people. Many supporters of capital punishment cite retribution as being a justification for the death penalty; however, no matter what the circumstance, murder is never justified. Ghandi once said â€Å"An eye for an eye makes the whole world blind.† Two wrongs can never make a right. Capital punishment should be abolished because while even though many supporters of the death penalty claim that it prevents crime, there is no evidence that it has been proven to do so. Also, many people support the death penalty because it prevents criminals from ever being allowed back on the streets to commit further†¦show more content†¦In taking a look at these and other reasons, it is clear that the death penalty needs to be abolished. The history of the death penalty dates as far back as the Eighteenth Century B.C. in the code of King Hammurabi of Babylon, which made the death penalty a method of punishment for twenty five different crimes (Reggio). In the 14th Century B.C., the Hittite Code also prescribed the death penalty. The death penalty was also used later on during the 7th Century B.C. in the Draconian Code of Athens, but it differed from the Hittite Code in that it made death the penalty for every crime committed (Reggio). In the 5th Century B.C., the Roman Law of the Twelve Tablets also used the death penalty (Reggio). The death penalty was used during this time for crimes ranging from â€Å"publication of libels and insulting songs, the cutting or grazing of crops planted by a farmer, the burning a house or a stack of corn near a house, cheating by a patron of his client, perjury, making disturbances at night in the city, willful murder of a freeman or a parent, or theft by a slave† (Reggio) and was carried out in different ways such as â€Å"crucifixion, drowning at sea, burial alive, beating to death, and impalement† (Reggio). One of the most interesting methods used during this time was by the Romans, who punished the crime of murder of a parent by â€Å"submersing the criminal in water in a sack, which also contained aShow MoreRelated Capital Punishment Must be Abolished Essay1948 Words   |  8 PagesCapital Punishment Must be Abolished Is capital punishment just? The death penalty is a controversial issue for most people. Supporter’s claim that it eliminates repeat offenders, deters potential murderers and is the ultimate retribution. Opponents denounce it as murder, say that it does not cause deterrence but rather promotes violence and claim that it introduces the chance of an innocent person being executed. Due to the arguments presented by both sides and because of my own personalRead MoreEssay about Capital Punishment Must Be Abolished1330 Words   |  6 Pages Capital punishment is used to bring justice to the crimes of murderers in our society, but is it really just? Studies show that the death penalty is cruel, morally wrong, and sometimes painful. It robs the criminal and the public of their humanity and undermines the value of life. The public should come to realize the cruelty of this law, and this form of punishment should be abolished from the governments criminal justice system. Philosophers first began to question the justice of capitalRead MoreAbolishing the Death Penality743 Words   |  3 PagesMurder is wrong. In modern times, execution of criminals is being used by every country in the world. Capital punishment, or the death penalty, is the execution of a person by a government for serious crimes committed. Capital punishment has been used by almost all societies. Currently 58 nations support the death penalty, and 140 countries have abolished it. Abolish the death penalty because, first, it costs more for a death penalty than keeping a criminal alive. Second, the death penalty, or killingRead MoreEssay on Capital Punishment in America1180 Words   |  5 PagesCapital Punishment in America Capital punishment is the execution of a perpetrator for committing a heinous crime (homicide), and it is a hotly debated topic in our society. The basic issue is whether capital punishment should be allowed as it is today, or abolished in part or in whole. My argument is that: 1) Capital punishment is not an effective deterrent for heinous crimes. 2) Life imprisonment can be worse of a punishment than death, not as costly as execution, and better forRead MoreCapital Punishment And The Death Penalty946 Words   |  4 Pages Capital punishment, or the death penalty, is a legal sentence for the convicted to be put to death for their criminal behavior. How the convicted criminal is executed varies from state to state. I do not believe that the death penalty is justifiable in almost any instance, if any. Throughout this class, I have read and experienced confusion on my opinion of whether capital punishment can be justifiable. If there was an absolute 100% belief and proof of guilt for the most serious of crimes (murderRead More Capital Punishment Essay1685 Words   |  7 PagesCapital Punishment Works Cited Not Included Capital Punishment was basically thought of for the good of society. The objective of Capital Punishment is to stop people from committing violent and offensive acts. Capital Punishment or the death penalty has failed however, to prevent or discourage crime. Moreover, it is cruel and gruesome. At present there are five methods of execution. The most commonly used form of execution is by lethal injection. In this method the convict is first injectedRead MoreCapital Punishment1186 Words   |  5 PagesCapital punishment is the execution of a perpetrator for committing a heinous crime (homicide), and it is a hotly debated topic in our society. The basic issue is whether capital punishment should be allowed as it is today, or abolished in part or in whole. My argument is that: 1) Capital punishment is not an effective deterrent for heinous crimes. 2) Life imprisonment can be worse of a punishment than death, not as costly as execution, and better for rehabilitation. 3) The innocent canRead MoreArgumentative Essay On Capital Punishment1689 Words   |  7 Pages Abstract Capital punishment is the execution of criminals for the crimes they committed. This paper explores three reasons as to why capital punishment is wrong and should be abolished. One downfall to capital punishment includes the risk of taking an innocent life such as Cameron Todd Willingham who was wrongfully convicted in 1992 and executed in 2004. There is also a risk of having a botched execution. A mistake might be made during the procedure, making it long and painful for the prisonersRead MoreCapital Punishment And The Death Penalty1017 Words   |  5 PagesSaudi Arabia Name: Lucas Falley Topic: Capital Punishment Background: Capital punishment, or the death penalty, has existed for thousands of years. For as long as there has been organized society, the death penalty has existed in numerous cultures and civilizations. Throughout the years the methods have changed, but the use of capital punishment is becoming a pressing matter. Amnesty International reports that there are 140 countries worldwide that have abolished the death penalty, while over 50 countriesRead MoreEssay about Capital Punishment and The Code of King Hammurabi of Babylon1003 Words   |  5 PagesCapital punishment dates back to 18th century B.C. in the Code of King Hammurabi of Babylon. Under this code twenty five crimes, excluding murder, were punishable by death. In historical data, the first death penalty was imposed to offender who was blamed for magic in 16th century BC Egypt (Regio, 1997). Unfortunately, death penalty is still practiced in some countries. For example, in Egypt recently on 24 March 2014, Minya Criminal Court impose d death penalty to 529 followers of Egyptian ex-president

Analysis Of The Article Cracking The Cornfields ...

NAME: NNEKA EJEBE (ASA BYKE) COURSE: SOC 530 (INTRODUCTION TO SOCIAL RESEARCH) ASSIGNMENT: RESPONSE PAPER 3 LECTURER: DR MILLER DATE: November 4, 2015. Some researchers have explained that the focus in urban areas has led to rural felonies being overlooked (Forsyth Copes, 2014). Studies of crime frequently focus on comparisons among urban areas but rarely examine differences in rural areas. I will summarize and critically review the article â€Å"Cracking the cornfields: Recruiting Illicit Stimulant Drug Users in Rural Ohio by Draus et al (2005). The past researches done on illicit drug use in the urban settings and their fairly-effective recruiting techniques of respondents led this research team to illustrate the effectiveness of†¦show more content†¦The response rates of subjects differed from the three communities researched but the use of coded coupons helped the researchers to identify relationships between respondents. In conclusion, although the research team had some difficulties in carrying out this study, respondent driven sample strengthened by ethnography was illustrated as an effective method to investigate the use of illicit drugs in rural areas like Ohio. According to Abate Blommel (2013), there should be an appropriate scientific background and rational provided in the introduction of a research. The study should be adequately structured to fulfill its stated purpose. The aim and objective of the research done by Draus et al (2005) was concise and clear. It scientifically explained the steps of how respondent driven sample was used as an effective tool to recruit illicit drug users in small town rural areas of Ohio. This addressed the gaps in the previous study done by other researchers in big cities. Daymond et al (2011) were of opinion that literature review of a research should be done using a wide range of high quality literatures. On the other hand, Creswell (2007) argued that although an extensive literature review is important, outdated literatures could affect the result and findings of the study. The researchers offered unbiased and overt review by acknowledging the views of many authors and arguments about the problem of the study. Furthermore, qualitative and ethnographic

Safe Administration of Intravenous Medication and Management of Central Line Free Essays

Intravenous therapy is a crucial element of acute care management; this provides easy access for medication, maintaining fluid and electrolyte balance, and administration of blood products (Wiechula Hodgkinson, 2002). This is an invasive procedure that entails a number of risks for the patient. This literature review will provide important information regarding the safe administration of intravenous medication and the management of the central line. We will write a custom essay sample on Safe Administration of Intravenous Medication and Management of Central Line or any similar topic only for you Order Now Safe Administration of Intravenous Medication. The article â€Å"Safe Practice in intravenous medicine administration† from the Nursing Standard journal provided a detailed account of safe administration of intravenous medication. The IV route has many advantages over other routes, mainly because of its absorption rate, but it must â€Å"only be used when its benefits outweigh its risks† (Lavery, 2008). The first step in safe administration of intravenous medication is assessment of the patient’s condition and satisfying the 5 Rights of drug administration; Right Patient, Right Dose, Right Medication, Right Route, and Right time. The patient’s chart must also be checked for all the other drugs that the patient is currently taking. The expiration date of the medicine ordered must be checked as well. Drug interactions and interval of the medication must be considered as well. This must be taken seriously as 22% of medication errors committed on general medical practice were due to lack of knowledge of this little detail (Joanna Briggs Institute, 2005). As a confirmatory measure the drug order must be consulted with another nurse. There was evidence that suggested the efficiency of having two nurses check medication orders prior to administration (Joanna Briggs Institute, 2005). Following hospital protocol, the procedure must be explained to the patient and acquire consent on the doing the procedure. Secondly, the materials needed for the procedure must be prepared. The materials needed will be dependent on the route specified which could be; bolus injection, intermittent infusion, and continuous infusion. IV bolus injection requires the use of a syringe; conclusive evidence suggested that labels on syringes or enhancements on syringe may prevent medication errors (ISMP Medication Safety Alert, 2004). Application of aseptic technique is essential in the process of drug administration through the intravenous route. Thus, swabbing the injection port with alcohol is an important practice. The injection port is exposed to bacteria and injecting these to the patient’s system must be avoided (Institute for Safe Medication Practices, 2007). No conclusive evidence was presented on this claim. Upon swabbing the IV port with alcohol and letting it dry, the next step is to administer the medication at the IV port. The rate of the IV push must be observed carefully, since there are conclusive evidence of death occurring on an IV push that was done too quickly (Cohen, 2003). This is known as â€Å"Speed Shock† and will be discussed in detail later. If the method of administration is through continuous infusion, the rate of infusion must be confirmed with another nurse (Joanna Briggs Institute, 2005). An infusion pump may be used to ensure accurate infusion rates. The careful use of the infusion pump must be observed by the nurse.. After drug administration, the patient must now be watched closely for adverse reaction to the drug. After assessment of the patient after administration, the central line must be flushed with a 5-10 ml 0. 9% sodium chloride solution. This is a precautionary measure to relieve the cannula of any residual medicine (Lavery, 2008). Afterwards, the sharps and other equipments used should be discarded in a proper container. CDC recommended that sharps should be disposed in a proper container; â€Å"closable, puncture resistant, leakproof on the sides and bottom, and appropriately labeled or color coded† (CDC, 1998). Proper documentation and monitoring of therapeutic effect concludes the procedure (Wiechula Hodgkinson, 2002). Management of the Central Line The article; â€Å"Promoting Best Practice in the Management of Peripheral Vascular Devices† from the Joanna Briggs Institute, used an evidence based approach on the management of peripheral vascular devices. It stressed a number of key recommendations in achieving best practices in the management of a central line (Wiechula Hodgkinson, 2002). This literature will be central to this discussion. It is common medical knowledge that hand washing and observance of the aseptic technique is crucial for the prevention of infection. This was also pointed out in the article and was given utmost importance. The next guideline is the dressing of the central line; the article suggested the use of gauze or transparent dressing. It also suggested that it should be changed when it is damp, loosened or soiled. Conclusive research from CDC noted that both the transparent and gauze dressings virtually have the same effect (CDC, 2002). Secondly, the routine replacement of IV catheters, IV therapy is an invasive procedure and these devices can harbor bacteria that can cause complications. In addition, it also stressed rotation of the site of catheter insertion every 48-72 hours to prevent phlebitis; this suggestion was well within the extent of rotation specified by the CDC which was every 72-96 hours (CDC, 2002). Moreover, it also stressed that IV catheter should be replaced at the first sign of phlebitis. Another consideration for the removal of the catheter is evidence of local infection (Gosbell, 2005). The third guideline was the replacement of the IV administration sets at 72 hour intervals. These equipments include; blood products, piggy back, and lipid emulsions. When a medical order required the use of these materials, the healthcare provider must make sure that these materials should be replaced or disposed of when it goes past its usefulness. This must be meticulously observed especially with blood products and lipid emulsions, which produces a higher incidence of bacterial colonization; this case requires the IV administration set to be replaced within 24 hours of initiating the infusion. Fourth, is the use of flush solutions to prevent thrombosis or infection, heparin is the most common flush solution in use today. A study with much legitimacy in it, has confirmed that flushing a catheter with a vancomycin/heparin lock will yield to a significant decrease in infection rate (Woensel, 2008). Much debate surrounds the issue of whether it should be done continuously or intermittently. A recent study by the Cochrane Collaboration attempted to address this issue. Considering the inconclusive results of the study, it still claimed that intermittent flushing, â€Å"were less likely to infiltrate, leak, or cause phlebitis† (Flint, Macintosh, Davies, 2008). The fifth management approach to a central line is the use of in-line filters. Wietchula Hudgkinson noted that this device is thought to reduce the incidence of infection, but no evidence confirms this claim. A similar claim supported this notion that in-line filters have no significant relation to decreased incidence of infection in a study conducted by the Cochrane Collaboration (Foster, 2008). This study, too, was shrouded with impartiality due to the lack of sufficient data. Lastly, proper management of a central line requires documentation of insertion date and time of the intravenous device. This would also serve as a guide for the overall care of the patient (Wiechula Hodgkinson, 2002). Complications of Intravenous Therapy Intravenous therapy is widely used in acute care management. Due to the invasive nature of the procedure, healthcare providers must abide with known safe practices just like the ones outlined in this study. Failure to comply with safe practices can lead to infection and even death. The most disastrous complication can arise from failing to observe safe practice in intravenous medication. Meanwhile the patient can suffer from infections and much discomfort from failing to observe clinically effective practices on the management of the central line. These two topics will be explored in this section of the study. Aside from describing â€Å"Safe Practice in intravenous medicine administration†, this article also included some complications that arise in practices that are not clinically effective. Failure to asses the patient and confirming the medication can lead to disastrous results. A staggering 30% of medication errors arise from administering an inappropriate drug (Joanna Briggs Institute, 2005). An article entitled â€Å"Medication Errors†, mentioned that improper disinfection of multi dose vials can leave the patient at risk for infection with staphylococcus aureus (Cohen, 2003). The article even mentioned that refrigerating the MDV prolongs the life of the S. aureus compared with storing it in room temperature. In addition, it also mentioned the deadly effects of administering a drug too quickly (Cohen, 2003). This is otherwise known as â€Å"Speed Shock† (Lavery, 2008). This is the body’s violent reaction to a foreign body that was abruptly introduced in the system. The patient may experience hypotension, shock, flushed face, tachycardia, shock,and cardiovascular collapse. Miscalculations in the required dosage can be deadly to the patient as well. Failure of the healthcare provider to confirm the order with a doctor or colleague contributes to the occurrences of medication error. Studies have shown that one of the factors contributing to medication error is â€Å"poor communication healthcare professionals†, which comprises of 19% of recorded incidents (Joanna Briggs Institute, 2005). The healthcare provider administering medications must be familiar with standard dosage computation and manipulation of infusion devices like the infusion pump. There are concrete evidences published in the medical safety alert of ISMP regarding misuse of the infusion pump. It stated: â€Å"a misprogrammed infusion pump can leave a patient only a button press away from disaster† (Institute for Safe Medication Practice, 2002). Another complication is extravasations or infiltration. This condition is characterized by local edema and pain on the site of catheter insertion. This is caused by accidental administration of the drug to a surrounding tissue by a cannula poised in a wrong angle or problems in its patency. As mentioned earlier, failure to observe safe practices in managing the central line can also lead to serious complications. The article â€Å"Diagnosis and Management of Catheter Related Bloodstream infections due to staphylococcus aureus† outlined the complications arising from bad practices in management of peripheral vascular devices. Among the complications it discussed were; Catheter Colonization, Phlebitis, Infusate related bloodstream infection, and Cather related bloodstream infection. Colonization of bacteria on the catheter tip is the most common complication associated with wrongful management of the catheter tip. The Maki hypothesis stated that bacteria from the skin surrounding the catheter site can migrate to the catheter and eventually to the bloodstream (Gosbell, 2005). Catheter related bloodstream infection may lead to bacteremia and sepsis. The bacterium that is most commonly associated with this kind of infection is S. aureus which account to 5-50% of cases and coagulase-negative staphylococci in 20% to 96% (Gosbell, 2005). Failure to observe aseptic technique upon insertion of the IV catheter can contaminate the central line itself and directly introduce bacteria in the patient’s bloodstream. Another issue arising in practices that are not clinically effective is infusate-bloodstream infection. This is an infection through contamination of the fluids that are being administered. The use of the IV port either for injecting medicine or extracting blood from the patient can introduce microorganisms on the system. This commonly happens to blood products and lipid emulsions were bacterial growth is common. Lastly, phlebitis, this condition is characterized by redness, pain, and swelling around the insertion site. Phlebitis may be caused by infection and other patient factors like the patient’s inherent risk in developing such problems. Healthcare providers must be very careful in caring for patients undergoing intravenous therapy. Previous researches have shown that nosocomial infections due to bad practices in intravenous therapy account to 200,000 cases each year (Wiechula Hodgkinson, 2002). Patients arrive in the hospital to seek medical attention, it is only imperative that healthcare providers must deliver the quality of care that patients deserve and avoid aggravating their illness by complications that could be avoided by safe practices. How to cite Safe Administration of Intravenous Medication and Management of Central Line, Papers

Auditing & Assurance Services Significant Business Role

Question: Describe about the Auditing Assurance Services for Significant Business Role. Answer: Introduction The importances of Auditing Assurance Services are ever-increasing in current business context for the cotemporary business entities and these play significant role in the process of identifying the inherent risks exist within the organization. These particular services help in identifying the own strength and weakness of a business organization (Arens, Elder and Beasley, 2006). Specially, the weakness in managing the records of the transaction of the company can be performed by the Auditing Assurance Services. Apart from this, it helps in making reports from the information recorded by the accountant of the company on the financial events, which took places within this financial year. It helps in recognizing the in house issues and the operational inefficiencies and by providing extra attention to the issue the issues can be reduced and so that the company can improve its efficiency and effectiveness (Botica Redmayne, 2012). In this way the company can ensure its further growth an d development thus the entire stakeholders of the company are benefitted by Auditing Assurance Services. The fundamental roles of the Auditing Assurance Services are to analysis the financial statements of the company and compare the data from the financial statement with the actual data. The auditors use to provide audit report after completion of the auditing tasks. The audit report on a firm provides actual information about the financial condition of the specific firm. Therefore, the audit report improves the trust on the firm as well as it improves the reputation of the company among the investors, shareholders and customers of the company. As usually a third party conduct the auditing thus, its reliance is increased. The auditors basically take care of entire stakeholders benefits and the benefit of the companies (Dong, Paul and Zhang, 2009). For this report an Australian business entity named One Tell has been undertaken and al the requisite theories and concepts will be di scussed based on this firm. Main body Discussion on features contribute in rising inherent risk estimation There are several factors which significantly contributed in growing inherent risk assessment. Few of the critical factor, which are detected in the undertaken case study such as building insufficient structure of the business entities as well as lacking of the professional ethics (Eilifsen, 2006). In the undertaken case study of One Tell it is observed that the company was one of the most established Australian companies, fourth largest telecommunication company in Australia. Despite accomplishing substantial success the company has been collapsed only within its six operation year. It is found from the case that the senior most management staffs of the organization are indulging with corruption for this reasons the company was lacking from adequate professional ethics. Apart from this, the company had deficiency professional competency, integrity and objectivity that led the company to its awful destination (Gay and Simnett, 2012). Auditors role was heavily criticized in the case o f One Tell Company. Moreover, for this reason the companys financial actions have to go through stringent scrutinized process. Besides this, the company has to face the danger of liquidation. Moreover, the hiding financial information is described in a detailed way. The auditors performance in this matter has been taken in an excellent way; however, in this case their performance was not proper in order to judge of the firm (Hasan et al., 2005). In the case of auditing the firm, the effectiveness as well as efficiency of the auditor seemed to be eliminated, as the risk assessment in order to the process of Auditing has been absent. By making effective judgment, the deficiency of the professional ethics can be judged. Moreover, in this specific way the deficiency in corporate governance can be found moreover, in this way the company was going to the liquidation state. The company made huge loss by making wastages of the resources of the company and inaccurate decision by the top mana gement of the company led the business firm to the liquidation level (Hay, 2014). Therefore, in the case of One Tell both the auditors firms BOD and Ernst Young are deficient in integrity and they were biased for the top members of in the management. Recognition of known aspects in strategic business risk estimation According to the financial report of the business entities, it can be watched that in the balance sheet /financial position report f the company the liability ratio is continually grown. Apart from this, it is also observed that in the cash flow statement of the firm the operation profit is much lower than the operation cost. The suppliers payment as well as the salary of the staffs is also much higher the payment received from the customers of the business firm (Imoniana and Perera, 2016). Thus, the company has to face loss for the business operation by the company. Apart from this, the investment activities of the company were also loss for the company because the firm invest huge amount of money in the plant and equipment. Moreover, only financing activities by the company made profit for the company. Moreover, according to the income statement or profit and loss statement of the company, the business firm has incurred severe losses. In 2000, the business firm got success in achie ving huge growth but in spite of the growth the business firm was running in losses. Generally the business firm and its management have similar objectives as well as target for the future of the business firm. However, sometimes the rule does not work and the companys objectives vary from the objective of the management staffs of the company. Moreover, in those cases the problem begins, as in the case of One Tell happened (Knechel, 2013). This particular situation of the business firm is called Principle Agent Problem. One Tell face the similar issues and it was the key reason for the collapse of the company. Discussion on inherent risk features and their role in growing inherent risk estimation Improper corporate governance is noticed in this specific case, it was the key reason for the demise of the business firm, and that led the business firm to the state of liquidation. Because of the poor corporate governance the management structure of the company became very poor and with poor management structure the company could not be able to deliver adequate performance that help the company in surviving. The management of the company was comprised with 4 members, who are the non executive director of the company (Knechel et al., 2006). Out of the 4 directors 3 were subject to every year election. The fourth one is Jodee Rich, the CEO of the company who was not elected by the shareholders of the company. At the end of 1988 the company extended its board and adds four more members. Moreover, among the eight board members at that time there are 3 members who were high school mates of Jodee Rich. The audit and financial committee of the company included two members who were very cl ose to Jodee Rich the CEO of the company (Louwers, 2005). The financial committee members were not independent directors with the positions they hold in the company. Investigation conducted by ASIC along with Institute of Chartered Accountants of Australia detected that the business firm had deferred expenditure of 48 million AUD. Besides this, the company incurred losses that was greater than 40 million AUD. The audit partner and the external auditors were found guilty, because of overstretching the Australian Accounting and Auditing standards and charged forty eight million. In is watched despite of bigger salary of 2.3 million AUD the executive directors of the company got bonuses of 82.5 million AUD when the business firm was going through the losses of 292 million AUD in 2000 (Messier and Emby, 2005). It is identified that in order to hide the information from the public these bonuses were marked as delayed expenditures and the establishment cost of the business firm in Europe as per the strategic global expansion plan of the company. Judgment on the risks as high medium or low The business firm had high risk along with lower surrender strategies and a range of incentive for the fresh consumers as well as this could not be effective in regular basis in Australia as the market over there is very small. In mobile market, there are six services providers in Australia and as per the report it is 2nd largest in the global market. Furthermore, the expenditures of the business entities were beyond the financial capacity of the firm (Ruhnke and Lubitzsch, 2010). Besides this, the One Tell charge much more for the subscription in comparison to the other telecommunication in Australia. Extensive phone capacity procured from Telstra and Optus was used by One Tell. However, the firm had tried to offer economical package to its customers but still the two dominant firms Telstra and Optus had a nominal operating cost in comparison to One Tell (Saxena et al., 2010). The firms strategies were extremely dependent on Telstra and Optus; however, at the same time both the big companies are key rival of the business firm. Recognition of the primary aspects intended for useful decision-making There are other influential aspects, which help in effective decision making were subsequent failure of the billing system. It is apparent in the auditing procedures that the plan of the senior IT staffs of this specific firm is extremely questionable. The individual responsible for development were provided bonuses based on timely building and set up of novel programs and the system (Seetharaman, Sun and Wang, 2011). There was no need of testing or need to provide the essential documents in respect of the quality program. One of the leading accountant of the company disclosed that the company has not any structure or any accounting system, not any method or any control in the billing system of the firm. Primarily the billing system of the firm was accurate for managing the problems because of the small consumer base (Subramaniam and Carey, 2011). For these reasons, in increasing number of consumer the fir was unable to handle the billing system of the firm. Conclusion It is apparent that for the demise of One Tell, one party cannot be pointed. There was deficiency in company structure, lacking in professional ethics, as well as deficiencies in corporate governance, which led the company to its destination and the company collapsed. The management of the company specifically the directors of the company as well as ought to pay adequate attention to the business of the firm along with the financial activities, which also require the attention from the directors. Besides this, the directors must play active role in running the business initiative of the business firm. Apart from this, the individuals must be held accountable for the action performed by them. References Arens, A., Elder, R. and Beasley, M. (2006).Auditing and assurance services. Upper Saddle River, N.J.: Pearson Prentice Hall. Botica Redmayne, N. (2012). Essentials of Auditing, Assurance Services Ethics in Australia: An Integrated Approach20121 Essentials of Auditing, Assurance Services Ethics in Australia: An Integrated Approach . Massey: Massey University 1st ed.J Acc Organizational Change, 8(1), pp.120-122. Dong, J., Paul, R. and Zhang, L. (2009).High assurance services computing. Dordrecht: Springer. Eilifsen, A. (2006).Auditing and assurance services. London: McGraw-Hill Education. Gay, G. and Simnett, R. (2012).Auditing and assurance services in Australia. North Ryde, N.S.W.: McGraw-Hill Education. Hasan, M., Maijoor, S., Mock, T., Roebuck, P., Simnett, R. and Vanstraelen, A. (2005). The Different Types of Assurance Services and Levels of Assurance Provided.International Journal of Auditing, 9(2), pp.91-102. Hay, D. (2014). Auditing, International Auditing and the International Journal of Auditing: Editorial.International Journal of Auditing, 18(1), pp.1-1. Imoniana, J. and Perera, L. (2016). The role of IS Auditing in assurance services.MANAGEMENT CONTROL, (1), pp.17-33. Knechel, W. (2013). Do Auditing Standards Matter?.Current Issues in Auditing, p.130422090429005. Knechel, W., Wallage, P., Eilifsen, A. and van Praag, B. (2006). The Demand Attributes of Assurance Services Providers and the Role of Independent Accountants.Int J Auditing, 10(2), pp.143-162. Louwers, T. (2005).Auditing and assurance services. New York: McGraw-Hill. Messier, W. and Emby, C. (2005).Auditing assurance services. Toronto: McGraw-Hill Ryerson. Ruhnke, K. and Lubitzsch, K. (2010). Determinants of the Maximum Level of Assurance for Various Assurance Services.International Journal of Auditing, 14(3), pp.233-255. Saxena, R., Srinivas, K., Rai, U. and Rai, S. (2010).Auditing. Mumbai [India]: Himalaya Pub. House. Seetharaman, A., Sun, Y. and Wang, W. (2011). Tax-Related Financial Statement Restatements and Auditor-Provided Tax Services.Journal of Accounting, Auditing Finance, 26(4), pp.677-698. Subramaniam, N. and Carey, P. (2011). Risk management, governance and assurance.Managerial Auditing Journal, 26(7).