Diversity - 3167 Words

MANAGING WORKFORCE DIVERSITY AT IBM: A GLOBAL HR TOPIC THAT HAS ARRIVED J. T. (Ted) Childs Jr. To be successful, global companies must continue to look toward the future, and CEOs, senior line and HR management, and diversity leaders play a key role in that process. Workforce diversity cannot be delegated; it must be a partnership. Although the HR team plays the key staff role, total delegation from the top, without active involvement, is a recipe for failure. IBM considers diversity a business imperative as fundamental as delivering superior technologies in the marketplace. To ensure that talented people can contribute at the highest possible level, the company insists on a workplace that is free of discrimination and harassment and†¦show more content†¦Ã¢â‚¬Å"If you’re going to spend your whole life in the grandstand just watching what goes on, in my opinion you’re wasting your life.† And Robinson lived as he believed. While in the Army, from 1942–1945, before baseball, Robinson challenged segregation at Camp (Fort) Hood. As he went throug h military channels stating his case to superior officers, Robinson’s protest led to desegregation at the camp. He also once faced and defeated court martial proceedings after refusing to move to the back of an Army bus when the driver gave the order. Robinson’s protest, a legitimate one since Army regulations prohibited discrimination on government vehicles, eventually led to all charges being dismissed. Robinson laid out a valuable lesson for diversity executives today. Our work is not for spectators, but for those who thrive on change—not for change alone, but change that is a catalyst for improvement—creating fairness when it doesn’t exist, moving organizations from separate but equal points of view to inclusiveness, and migrating people from conflict to collaboration. Diversity leaders also can learn from the leadership of Tom Watson Jr. When it involved IBM, he also sought to live by his values as he led the business. In his book, A Business and Its Beliefs, Watson said, â€Å"If an organization is to meet the challenges of a changing world, it must be prepared to change everything about itself except its basic beliefs as it moves through corporate life. The only sacredShow MoreRelatedDiversity And Diversity For A Company873 Words   |  4 PagesDiversity is a key contributor in today’s workforce. Many factors effect diversity and there are guidelines a company can follow to ensure it is diverse. Diversity and inclusion can be tools t o create a competitive advantage for a company and can help solve issues by looking at problems from different perspectives. It also contributes to the employees by allowing for work with many types of people. According to Phillips and Gully (2014) â€Å"Diversity awareness enables you to hire, retain and motivateRead MoreDemographic Diversity And Cultural Diversity1700 Words   |  7 PagesDEMOGRAPHIC AND CULTURAL DIVERSITY GOPI KRISHNA CHALLA RIVIER UNIVERSITY Demographic and Cultural Diversity ABSTRACT The research is concerning Organizational Behavior which includes unusual types of Organizations with dissimilar types of public behaviors. Among that Demographic Diversity and Cultural Diversity of an Organization is extremely significant to turn into a triumphant organization or company in the marketplace Especially the Demographic and Cultural Diversity show the in good physicalRead MoreEssay on Diversity in the Workplace1258 Words   |  6 Pages Diversity in the workplace is a subject that has gained increased attention in the workplace over the past few years. After all, the impact of affirmative action and equal employment opportunity programs on the nations work force is undeniable. Women and minorities were the first to dramatically alter the face of the economic mainstream, while gays, persons with disabilities and senior citizens followed not far behind. The result is a diverse American labor force representing a microcosm of ourRead MoreDiversity And Cultural Diversity1 288 Words   |  6 PagesCultural diversity is defined as â€Å"the existence of a variety of cultural or ethnic groups within a society† (Google diversity). As we continue down the path of globalization it becomes important to reflect on the ever-changing landscape of society and the values people may have in them. This applies both towards society and the work place in which society must operate. Companies like Ernst Young, ATT, and Comcast acknowledge the changing landscape and are leading the charge towards becoming aRead MoreDiversity and Inclusion Paper1085 Words   |  5 PagesThinking About Diversity and Inclusion Paper SOC/315 December 15, 2010 Professor Dr. Lorthridge Introduction This paper will discuss and focus on the four dimensions of diversity: ethnicity, gender, differences in skills, abilities and personality traits and how they have an impact in my workplace. To be able to go further in this paper one should understand the definition of diversity. Diversity is a variety between people associated to factors such as culture, employment status, educationRead MoreThe Diversity Audit Project : Starbucks1406 Words   |  6 Pagesof the diversity audit project is to teach students how to analyze and measure diversity efforts of potential employers and as potential customers. In this globalizing world these skills are more important than ever. Many companies are making changes to diversify their employees and their customer base; this project is focused on investigating one company’s efforts. After this project students can expect to have gained a deeper knowledge of how to measure a company’s level of diversity and analyzeRead MoreThe Impac t Of Workplace Diversity On The Workplace997 Words   |  4 Pages Workplace diversity is a term which describes the inclusion of people in the workplace regardless of their cultural differences such as gender, race and sexuality. Rather than disregarding them, diverse workplaces utilise these differences to widen the range of experiences and skills among their employees as stated by the Australian Breastfeeding Association (2012). Some professions, however, are more diverse than others. According to the Diversity Inclusion: Unlocking Global Potential - GlobalRead MoreDiversity and Inclusion1102 Words   |  5 PagesDiversity is a notion, when applied to the majority of circumstances, can create a positive conclusion. The trick to producing a positive outcome is often how the different aspects are brought together. Consider a classic dinner combination peas and carrots, the two colors look appealing and the two flavors comes together as one making a superb side dish. Now consider oil and water, these two substance are not often considered a good c ombination. Although, this is not always the case; olive oil andRead MoreDiversity And Inclusion For Diversity1920 Words   |  8 PagesIn the most simplest terms diversity and inclusion can be explained by diversity being the mix and inclusion is getting the mix to work well together. In broader terms, diversity is anything that can be used to differentiate groups and people from one another. This can be anything from life experiences, learning styles, personality types to race, gender, sexual orientation or even county of origin. These differences can be used to achieve quality teaching, learning and support services. InclusionRead MoreDiversity And Equality And Diversity1852 Words   |  8 PagesDiversity tends to be established by people from different spheres of life including different ethnicities, cultures, and social settings. It allows individuals to appreciate and understand the interdependence of culture, the environment in which people are living, and humanity. Diver sity also helps individuals to build alliances and unity despite having a difference regarding their beliefs, religion, and culture. It helps one to recognize and appreciate that people are born different regarding

A Book About The Revolutionary War Called George Vs. George

The students had many opportunities to make decisions and I think that this control is what helped them behave so well. For instance, their writing assignment was to read about a man (whose name I forgot) and write a paper about whether they considered him a hero or a villain. They were able to choose which way to write it. Another example of choice came up in their history lesson. Mr. Dixon was reading a book about the revolutionary war called ‘George vs. George.’ After every two pages, they would stop reading and he would ask them what notes they could write down. The students all contributed and they all took notes based off of those contributions. Their reading lesson, too, had many opportunities for choice. They split off into groups, headed by an adult reading-aid, and read a book. Then they would talk about how they felt about it. They also had many lessons on iPads and computers, but they could do them at their own pace, so they were personalized. Choice was act ually a big piece of the classroom. Reflection: I would describe the management style of this classroom as predictable, secure, accessible. Instruction Methods: I observed a few ways of conducting lessons from him. The first was in their bell work. They answered the questions (about grammar and geography) and then they went over the answers as a class. The next instruction style was technology. A lot of their work was self-guided and on the computer, at least a third of it. The next was theShow MoreRelated Is it Constitutional to Bare Arms? Essay examples735 Words   |  3 Pagestext again keeping in mind when it was written. I believe that it is constitutionally legal for individual citizens who are cable of bearing arms have the right to do so. To support my claim lets look back to our history books and we can see that after the Revolutionary War the Framers of the Constitution and the Bill of Rights were very leery of a strong government. One of the Public Affairs Director for the Second Amendment Foundations, states, â€Å"The Framers of the Constitution disturbed the nationalRead MoreEssay on Creating the Constitution 2108 Words   |  9 Pagesskilled craftsmen such as shipbuilders and dockworkers. The Federalists also had leaders with familiar faces such as Madison and Franklin. George Washington never joined a political party but his decisions usually favored the Federalist Party (Federalist Party). After the ratification of the Constitution the Anti-Federalists formed into a new party called the Democratic-Republicans eventually shortened to just Republicans. Many of the Republicans were ones that had opposed the ratificationRead More Americas Founding Fathers Did NOT Create a Christian Nation5090 Words   |  21 PagesAmerican Atheists, Wiccans, or Spritualists. It is much more logical that, in 1990, these groups of people did not feel comfortable professing their beliefs. If the Christian extremists have their way, these people will again be uncomfortable talking about their beliefs. So, let us return to the term Christian Country. This term has two general definitions. First, and most acceptably, it can simply demonstrates the fact that the majority of American citizens are Christian. There is no problem withRead MoreMilitary Budget Spending And Effects3451 Words   |  14 PagesRubio 1 Military Budget Spending and Effects. Military budget and spending is a very broad subject and one that deserves not only a term paper, but possibly a book. There is loads of information both in book format and on the internet that clearly describes military budget and spending, namely the United States military and spending. The United States was found in 1776 on the principles of liberty and the pursuit of happiness, which just so happens to be a movie of the same title, the PursuitRead Moreap euro4567 Words   |  19 PagesMarie Curie and Pierre Curie on radium and radiation 3. Quantum theory of energy developed by Planck raised questions about the subatomic realm of the atom and the basic building blocks of the material world* He rejected the belief that a heated body radiates energy in a steady stream but maintained instead that energy is radiated discontinuously, in irregular packets that he called â€Å"quanta† 4. Nietzsche worried that Christianity had deeply undermined the creative power of Western civilization Read More Silencing the Left in Modern America Essay4541 Words   |  19 PagesThe size and nature of the hostility to the Dixie Chicks and other celebrities is unprecedented. The boycotts, censorship, and threats all point to an alarming new trend arising from the latest war in Iraq. During the 1950s, Americans held a deep-seated fear that all that they had fought for in World War II – namely, the freedom of the world from fascists – was being lost to the worldwide communist revolution. As a result, the House Un-American Activities Committee (HUAC) was reestablished toRead MoreA Study on iPhone Essay2433 Words   |  10 Pagesmean refined art and literature? Do we mean language? Do we mean music and visual arts, such as movies and TV? Do we mean clothing and food? Do we mean habits and customs? Do we mean the way we think about serious topics such as religion, death, friends, family? What exactly do we mean when we talk about this â€Å"cultural dominance†? Here are some dictionary definitions of culture from various sources: †¢ The beliefs, customs, arts, etc., of a particular society, group, place, or time †¢ A particularRead More Mumbo Jumbo by Ishmael Reed Essay3625 Words   |  15 PagesMumbo Jumbo by Ishmael Reed Mumbo Jumbo is a novel about writing itself ? not only in the figurative sense of the postmodern, elf-reflexive text but also in a literal sense? [It] is both a book about texts and a book of texts, a composite narrative of subtexts, pretexts, posttexts, and narratives within narratives. It is both a definition of afro American culture and its deflation. Henry Louis Gates, Jr. Author of The Signifying Monkey Mumbo Jumbo is Ishmael Reed?s third novel and byRead MoreDada vs. Walter Benjamin: What Value Does Dada Have in Context of Walter Benjamins the Work of Art in the Age of Mechanical Reproduction?3101 Words   |  13 Pages------------------------------------------------- Unit 7. ------------------------------------------------- Dada Vs. Walter Benjamin: What value does Dada have in context of Walter Benjamins The Work of Art in the Age of Mechanical Reproduction? ------------------------------------------------- Martin Hannon ------------------------------------------------- Martin Newth ------------------------------------------------- B.A. Photography, Year 2. ------------------------------------------------- -------------------------------------------------Read MoreReading Mumbo Jumbo3739 Words   |  15 PagesREADING MUMBO JUMBO Mumbo Jumbo is a novel about writing itself Ââ€" not only in the figurative sense of the postmodern, elf-reflexive text but also in a literal senseÂ… [It] is both a book about texts and a book of texts, a composite narrative of subtexts, pretexts, posttexts, and narratives within narratives. It is both a definition of afro American culture and its deflation. Henry Louis Gates, Jr. Author of The Signifying Monkey Mumbo Jumbo is Ishmael Reeds third novel and by many

Faults in Badminton Free Essays

Chesca Loriel Decena Faults The rules of badminton consider the following as faults: – If the shuttle lands outside the boundaries of the court, passes through or under the net, fail to pass the net, touches the ceiling or side walls, touches the person or dress of a player or touches any other object or person. – If the initial point of contact with the shuttle is not on the striker’s side of the net. (The striker may, however, follow the shuttle over the net with the racket in the course of a stroke. We will write a custom essay sample on Faults in Badminton or any similar topic only for you Order Now ) If a player touches the net or its supports with racket, person or dress, invades an opponent’s court over the net with racket or person except as permitted. – If a player invades an opponent’s court under the net with racket or person such that an opponent is obstructed or distracted or obstructs an opponent, that is prevents an opponent from making a legal stroke where the shuttle is followed over the net. – If a player deliberately distracts an opponent by any action such as shouting or making gestures. If the shuttle is caught and held on the racket and then slung during the execution of a stroke. – If the shuttle is hit twice in succession by the same player with two strokes. – If the shuttle is hit by a player and the player’s partner successively or touches a player’s racket and continues towards the back of that player’s court. – If a player is guilty of flagrant, repeated or persistent offences under La w of Continuous Play, Misconduct, Penalties. – If, on service, the shuttle is caught on the net and remains suspended on top, or, on service, after passing over the net is caught in the net. Lets ‘Let’ is called by the umpire, or by a player (if there is no umpire), to halt play. A ‘let’ may be given for any unforeseen or accidental occurrence. The rules of badminton consider the following as ‘lets’: – If a shuttle is caught in the net and remains suspended on top or, after passing over the net, is caught in the net, it shall be a ‘let’ except on service. – If, during service, the receiver and server are both faulted at the same time, it shall be a ‘let’. – If the server serves before the receiver is ready, it shall be a ‘let’. If, during play, the shuttle disintegrates and the base completely separates from the rest of the shuttle, is shall be a ‘let’. – If a line judge is unsighted and the umpire is unable to make a decision, it shall be a ‘let’. – A ‘let’ may occur following a service court error. When a ‘letâ₠¬â„¢ occurs, the play since the last service shall not count and the player who served shall serve again, except where in situations where the Law of Service Court Errors is applicable. How to cite Faults in Badminton, Papers

Business Modeling Research Directions

Question: Discuss about the Business Modeling for Research Directions. Answer: Introduction Auditors are significant for the companies in order to increase the effectiveness of company financial books of accounts. Therefore, this report frames with the aim to identify the role of business profession i.e. auditor in business and industry. This report is also provided with the views of different authors regarding the role of effective auditor profession in a business organization. Further, this report analyzes the different requirements and constitutes professionalism while involving in any profession. Moreover, this report emphasises the various practitioners material for analyzing the significance of a profession. Meaning of Auditor An auditor is a person who verifies the company financial statements and accounts and it is appointed by the auditor company. The auditor also provides the different ways to the company in the context of cost reduction and enhances the financial revenues. There are four types of auditors such as external, internal auditor, public, and forensic auditors (Guedhami, et al., 2014). For this, internal auditor is appointed by the company for the effectiveness of internal financial controls. Similarly, the external auditor is hired by the organization regarding professional services. On the other hand, audit enables the firm to increase the accuracy of company accounts as well as company feasibility. Forensic auditors comes under the state, federal, and local government. For this, they ensure the revenue is spent and received as per the government laws and regulation (Francis, et al., 2013). Similarly, a public auditor facilitates to investigate the bankruptcies, financial crimes, and secur ities frauds. Role of Auditor in Business and Industry Boritz, et al. (2014) identifies that the auditor role is significant in business organization and an industry, because in a business the auditor ensures that the taxes and duties are paid by the company on the regular basis of time. Along with this, it also evaluates the financial operations of the companies for analyzing the company run successfully. Moreover, in business, auditor is also assisted the organization in terms of effective business strategy, advice to mitigate the business threats, governance, and internal control process. Another important role of auditor in business i.e. it provides the approval of company annual budget and stakeholders accounting. For this aspect, auditor has also aware the business regarding monetary policy. Apart from this, an auditor is also playing the important role in industry, because it improves the accuracy of company books of accounts. For example, an auditor is quite helpful to enhance the market share and of the telecommunication industry, which is positive impacts on the company shareholders. Because of this, if the financial performance and accuracy of the telecommunication are strong in the industry so that investors can spend more money in telecommunications stocks. As a result, it may considerable impacts on the industry revenue. Besides this, an auditor is legally liable to access the financial statements of any organization in the industry (MINUTTI?MEZA, 2013). This can be done for checking the data reliability and accuracy. In consequence, it can be said that the auditor profession has significant impacts on the business and industry, because it enables the company and industry to improve their profitability and feasibility Academic Literature on Auditors Profession Gul, et al. (2013) observed that the auditing is significant to provide the public interest for strengthening the trust, accountability, and accuracy in financial reports. Moreover, development of industries may tend to create the more opportunities for the auditors. Meanwhile Brown-Liburd, et al., (2015) observed that the auditor helps the company top level management in terms of improving the financial accuracy in order to maintain the internal control from regulatory compliance. It also facilitates to recover the consequential losses from insurance companies. In oppose of this Guedhami, et al., (2014) auditing process is a very costly and time-consuming process, which may increase the cost of the company. Thereby, it has significant impacts on the company profitability. However, new accounting standard and regulatory standards may hamper the profession of auditor, because of lack of knowledge and skills in terms of new standards thereby; it may generate the legal issue in the organization. In contrast to this Brown-Liburd, et al., (2015) new standard helps to aware the auditor about new deviation in the report. Nagy, (2014) the auditor is also playing the significant role in the capital market, because it removes the errors and misstatements in the financial statements, which enables the company to raise the capital from market. Hence, it helps to raise the market capitalization of the company. Further, Guedhami, et al., (2014) identifies that different countries have required different skills, knowledge, and auditing standard for doing effective practices at the global level. As per The Association of International Accountant, an auditor should graduate from A graduate school. Further, if a person wants to become the statutory auditor, he will need to get a certificate from AIA Recognized Professional Qualification. Consequently, auditors should meet out the above criteria so as to start further auditing practices at the global level. Requirement to Join Profession Skills and knowledge are essential towards any profession in the market. Thus, there are different requirements of skills and knowledge in respect of auditor profession such it is essential for the auditor to take the membership of a professional accounting body in order to practice its professional services in an organization. As per the Australian law, an auditor requires the skills assessment form from VETASSESS. Further, it requires different needs such as good communication skills, problem identifiers in company statements, and effective ethical framework (Caveio, et al., 2015). Similarly, auditor profession is also required a post-graduate degree from respective fields, work experience, proper training, and independence and confidentiality. On the other hand, the auditor requires the approved IIAS certification staff documents. For this, it needs approx 3-4 years post graduate degree from recognised university. Auditor will require different things, which is likely to be discus sed as below: The auditor must qualify as a professional accountant from recognized university/board. Similarly, auditor should keep the additional knowledge regarding the skills, ethics, attitude, and professional values (Gonzlez-Daz, et al., 2015). Nevertheless, auditors need to keep the knowledge of three areas for his auditor profession such as financial accounting, reporting, and audit. For this, working experience is mandatory for an auditor while working in the organization. On the other hand, when hiring the auditor by company, it should analyze the peer review of the auditor for effective practices, which shows the laws and standards are being followed by the auditor. Further, the company can take the evidence of audit quality while finalising the auditor so that it can raise the company effectiveness. Simultaneously, auditor should pass the minimum age criteria i.e. 18 for the auditor profession. Meanwhile Howieson, et al., (2014) while an auditor joins the organization, it is important to presents the confidentially proof of business reports in front of organizations. In addition, an auditor should have the large capability to improve the audit process and accuracy of books of account, which can be effective for the company. Knechel and Salterio, (2016) assist that the auditor should abide the code of ethics in an organization while analyzing the financial statements of the company. Further, it requires submitting the proof of identification in organization. In opposing of this, Soh and Martinov-Bennie, (2015), a person is not eligible when he is an employee of an association, business partner, employer, employee of a committee member, and secretary of management committee. As a result, above all requirements are essential for the auditor while joining this profession in a business organization or industry. These can be quite helpful to understand the requirements of the company. Requirements to remain in your Profession There are different things are to be required in order to remain the profession, because sustainable profession helps to improve the personal growth of the people and it also helps to create the positive image of the auditor in the market. Thus, an auditor will be required different things to remain the profession in future such as an auditor should aware every time regarding the new auditing standards and laws so that it can easily implement in an organization while practising the audit profession (Hurtt, et al., 2013). This new standard will quite helpful to reduce the frauds and any misstatement in the company books of accounts. Further, auditor is required to polish its skills through new changes in the auditing standards, which may help to find out the errors in the reports. Moreover, an auditor complies the rules and regulation of auditing while providing their services in any organization. Thereby, there is a less chance of remaining errors and mistakes in the financial statem ents. Apart from this Andon, et al. (2015) suggested that the auditor should continue its audit practices in the organization, which can be helpful to become the good auditor in the market as well as it helps to remain the profession. As a consequence, above all requirements, are significant for the auditor in order to remain in the auditing profession. Hence, auditor should abide these requirements so as to find out new deviations. Different Constitutes Professionalism within Auditor Profession Auditor professionalism helps to overcome the conflicts between the auditor and management, which impacts on the audit effectiveness. Whereas, the main aim of the code of ethics is to develop the ethical culture in auditor profession. Thus, there are different constitutes professionalism, which shows the auditor profession such as integrity, it means an auditor should be honest, straightforward, and trustful while practising (Triyuwono, 2015). Concurrently, auditor should away from the personal gains by using the confidentiality information. This shows the how an auditor works in a consistent manner. However, auditor should neglect the intentional opportunity in order to mislead and manipulate financial information. As per integrity section, 110 indicates that the auditor should not involve in reports, returns, and communication where he thinks that the false or misleading information. Similarly, objectivity and independence constitute are significant in the auditing profession, whic h depicts that the auditor should away from bias or undue influence, and by others forming the judgment (Knechel and Salterio, 2016). Through objectivity ethics, an auditor should disclose all facts of auditing to the organization employer. In this aspect, section 120 states that the auditor should not compromise with his profession during the audit services. Professional competence and due care constitute indicates that the auditor should keep maintaining the knowledge and skills in order to provide effective competent professional services (Gaynor, et al., 2015). This comes under the professional competence and due care section 130. Concerning this, auditor should follow the technical and professional standards while providing the professionalism services in the organization or client. Generally, GAAP principles are often required by the auditors during the auditor services, because it enables the auditor to provide the accurate accounting information. For this, an auditor should also follow the IIAS international audit standard in order to practice the internal audit. Confidentiality constitute shows the auditor should not disclose the company financial information to other without any constant. Concurrently, auditor should not use the confidential information for personal advantage. Consequently, using information for personal use is against the audit laws and regulation (Shafer, et al., 2016). In the same way, professional behavior constitutes demonstrates that the auditor obliged to follow the appropriate laws and regulation. Meanwhile, it should keep away from any action that harms its profession (Douglas?Jones, 2015). Concerning this, as per section 150 of professional behavior shows that the auditor should be honest and truthful while marketing and promoting its work. By using these constitute, auditors objective is to work high standard of professionalism. This high standard safeguards are quite effective to identifying the unethical behavior in the organization (MaAyan and Carmeli, 2016). Though, auditing standards are also helpful to remain the auditor profession viability. Apart from this, competency constitutes shows that the auditor should engage in all those activities where he has necessary skills, experience, and knowledge. From time to time, this constitutes indicates that the auditor should enhance its proficiency, effectiveness, and quality services. For this, the auditor should follow the principles of international Standards for the Professional Practice of Internal Auditing (Standards) in order to perform the internal audit practice effectively. In spite of this, as per the ACCA rulebook, an auditor should cover the various areas of practice such as whistleblowing, marketing professional services, laundering, and professional appointments (Shaub and Braun, 2014). Furthermore, a professional auditor should identify the business threats to compliance by using the fundamental principles. In the same way, auditor should also consider the qualitative and quantitative factor while identifying the threats in the financial statement, because it can increase the consistency of company accounts. In addition, in terms of conflict resolution, an auditor should consider the resolution process, which involves the relevant fact, ethical issues, and internal procedures, fundamental principles, and alternative course of action. On the other hand, effective knowledge, skills, and experience are also indicated the auditor professionalism. Further, to obtain the certificate regarding the internal auditor from the certified internal auditor (CIA) is also indicates the auditor professionalism (Heyrani, et al., 2016). Apart from this, if an auditor provides the tax advice and opinion to the organization employer, its liability to record tax advice in the letter or memorandum files for future references. Moreover, auditor is obliged to check whether the employer pays the tax or not on the basis of information provided. As per section 30, an auditor should not provide the wrong information to the employer, which helps to increase the auditor level of expertise. As a result, it can be said that the audit code of ethics is necessary for the auditor profession while practising its services in the organization. This can be helpful to maintain the risk management, governance, and control in the firm (Knechel and Salterio, 2016). Along with this, it helps the auditor to continue to seek its professional growth and opportunities in the auditor profession. Different Practitioners Material for action There are various professional bodies and website that are supporting the auditor profession such as website of Queensland government, The institute of Internal Auditors (IIA), The International Auditing and Assurance Standard Board (IAASB), Association of International Accountant (AIA), International Federation of Accountants (IFAC), and Association of Charted Certified Accountants (ACCA). These practitioners materials are quite helpful to maintain the auditing profession and financial statements in the business and industry (Brennan and Kirwan, 2015). Simultaneously, these bodies have potential to provide the training, education, and technical resources to the auditor. Moreover, it is also helpful in forensic auditing, system auditing, and taxation filed. Recommendations An organization is important to hire the auditor for analyzing the accuracy in financial statements. As a result, on the basis of above analysis, it can be recommended that the organization should not consider the cost while selecting the auditor. Although, the cost is significant for the firm while taking any business related decision. For this aspect, the good auditor is quite effective for the firm, because it reduces the risk and errors in the company financial statements. Concurrently, it provides cost reduction methods consequently, it increase the firm feasibility (Gul, et al., 2013). Further, it recommends that the auditor should upgrade his skills by using new accounting and auditing standards so that it provides the error free company statements, which is relatively helpful to sustain the auditor profession for the long term. Moreover, an auditor should abide the laws and regulation of auditing during auditing practices. Conclusion From the above analysis, it can be summarized that the auditors are significant for the business organizations and industry. Because of this, it enables to improve the industry market share and accuracy of business financial statements. It has been identified that the new auditing standard may hamper the auditor profession. Further, identifies that the auditor requires effective skills, knowledge, and experience, and updates with auditing standards are important for the auditor. Further, different constitutes professionalism supports the audit profession like integrity, objectivity, professional competence. References Andon, P., Free, C. and O'Dwyer, B. (2015). Annexing new audit spaces: challenges and adaptations.Accounting, Auditing Accountability Journal,28(8), 1400-1430. Boritz, J. E., Carnaghan, C. and Alencar, P. S. (2014). Business modeling to improve auditor risk assessment: An investigation of alternative representations.Journal of Information Systems,28(2), 231-256. Brennan, N. M. and Kirwan, C. E. (2015). 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