Tuesday, August 25, 2020
Open Law - Coursework Example 2. Stone, R.Ã Entry, Search and SeizureÃ (4rdÃ Ed, London, Sweet and Maxwell 2005). All through his book, the writer contends that police have the legitimate capacity to enter and look through premises as a preventive equity relies upon the conditions under which the force is determined, for example, if the there is sensible conviction that there is a presumable break of harmony and the police section or search will forestall it. 3. Williams, D.Ã Keeping the Peace: The Police and Public OrderÃ (London, Hutchinson 1997). As indicated by this book, the law lawfully permits the police to have forces of section and search of harmony so as to maintain harmony and open control. The book further proposes that the law implementation official are anyway required to set a sensible geological zone which ought not be more extensive than the region vital for the avoidance of the foreseen penetrate of harmony. 4. Fenwick, H.Ã Civil Liberties,Ã (1stÃ Ed, London, Routledge Cavendish Publishi ng 1994). 5. Stephens, P. Critiques on the law of England (21ed. Wellington, Carswell 1993) 6. Woody, R. Search and seizure: The Fourth Amendment for law authorization officials. (Illinois, Charles C Thomas 2006). 7. Sharpe, S. Search and Surveillance: the development from data to prove. (De Montford, Ashgate 2000). 8. Kerrigan, K. Penetrate of the Peace and Binding Over (London, Cavendish Publishing 1997). Articles 1. Nicolson D and Reid K. Ã¢â¬Å"Arrest for Breach of Peace and the European Convention on Human RightsÃ¢â¬ Ã Criminal Law Review764. This diary article proposes that in spite of the fact that the police have forces to capture, enter and search guarantees when there is a penetrate of harmony, there are various special materials which are prohibited from police warrant of search. A portion of the special materials incorporate records held by priests, specialists and willful associations. 2. Illustrious Commission on Criminal Procedure. Ã¢â¬Å"The Investigation a nd Prosecution of Criminal Offenses in England and WalesÃ¢â¬  The Law and Procedure Cmnd 8092-1 The report recommended that the police forces to enter and look are just limited to zones viewed as under prompt control of the suspect past which the law is hazy. 3. Goldstein, A. Ã¢â¬Å"The Search WarrantÃ¢â¬ The Magistrate and Judicial Review 1987Ã¢â¬ 62(6) New York University Law Review, 1173. This law audit article contends that a police passage and search can be lawfully viewed as unlawful if there is no association between the premises and the offense for which the hunt is being led. 4. Williams, G. Ã¢â¬Å"Dealing with Breaches and foreseen penetrates of PeaceÃ¢â¬ Ã Justice of the Peace 199. 5. Cameron, E. Ã¢â¬Å"Rights, constitutionalism and the Rule of LawÃ¢â¬ (1997) 114 SALJ 504-508. Cases 1. Sheep versus DPPÃ  Crim. L.R. 58 For the situation, a lady had mentioned the organization of a constable to a property where she had been formerly living with the occupier. The occupier later arranged the police to leave the premises. It was decided that the police had no permit to the reason. 2. McLeodÃ vs.Ã Commissioner of Police for the MetropolisÃ¢  4 All E.R. 553 The case included recuperation of property as a feature of a separation settlement. Mrs. McLeod was given the authority of their marital house and the police went with her separated from spouse to gather his property which had stayed in the house. The court decided that the po
Saturday, August 22, 2020
The Technique of Role Playing Ã Ã Ã Ã Ã One of the methods utilized regularly by theater secondary teachers is pretending. The reasons that this procedure is regularly utilized are various. At the point when understudies read a content quietly a portion of the subtlety contained in the significance can be lost. This is especially evident when managing a play, or anything containing numerous characters. Perusing the piece resoundingly can assist them with understanding the undertone just as the signification. In the theater, how a section is spoken will decide the inclination that it conveys with it. Lines of discourse can out of nowhere become entertaining or pitiful once given affectation. This is the prime explanation pretending is utilized. The prime time that this strategy is utilized is when showing crafted by Shakespeare. Ã Ã Ã Ã Ã The regular set up for a pretending exercise is as per the following: first the educator will have the understudies perused the content without anyone else, at that point he/she will characterize any unusual or obsolete language utilized in the content. Regularly with Shakespeare understudies discover the utilization of the KingÃ¢â¬â¢s English befuddling and in this manner don't comprehend the piece. When the terms utilized are comprehended, the instructor can request that understudies read segments resoundingly that they may hear how the words stream together. At that point at least two understudies are picked to showcase the segment with some insignificant development. This additional blocking makes that the exchange propels the activities. Ã Ã Ã Ã Ã When doing this sort of action it is ideal to utilize a mix of two diverse educating ways of thinking. One of them is Pragmatism and the other is Idealism. Optimists esteem the brain and ideas over all things. In this activity, it is critical to keep this kind of disposition. Understudies may not generally comprehend the full importance of the content. Frequently their young lives don't contain enough understanding to grasp the choices, or activities that characters make. That is the reason it is increasingly significant that the class handle persuaded activity. The planned importance of a line will decide how different characters see and respond to it. This likewise fits the dreamer statute that life ought to be guided by thought. Ã Ã Ã Ã Ã The Pragmatism characteristic in the activity comes in to play when managing the ends came to in class. The entirety of the ends came to are liable to change with the individual presenting the piece. That is the reason theater educators frequently show more than one execution to the class.
Friday, August 7, 2020
Four things you should know about the FAFSA COLUMBIA UNIVERSITY - SIPA Admissions Blog As graduate school deadlines continue to pass and come up, donât forget to continue planning on how to finance your degree. For applicants applying to the upcoming fall term, who are U.S. citizens or permanent residents, donât forget to complete the 2020-21 FAFSA. Submitting the FAFSA is free. You do not have to pay to complete the FAFSA, and any website or service offering to do it for you is a scam. You can also complete the FAFSA using the MyStudentAid App. If youâre a U.S. citizen or permanent resident and applying for a SIPA Scholarship, submit the FAFSA by the stated deadline on your admissions application. To ensure we receive your information, designate Columbia University: School of International and Public Affairs as the recipient by using our school code number: 002707. You should not put your parentsâ information when completing this FAFSA. In graduate school students are considered independent when filing the FAFSA application. The information you submit should be your own. For Columbia SIPA, the FAFSA is required to determine eligibility for fellowships and federal aid. For graduate students, federal aid options come in the form of an Unsubsidized Loan, Federal Work Study, and Graduate PLUS Loan. You are not required to accept any federal loans offered. We encourage students to create a financing plan that covers the duration of the program, and to reach out to our Financial Aid team if you want guidance.
Saturday, May 23, 2020
I have chosen the debate of 26th September. The reason I am selecting this is because, it was the first debate and was instrumental in leading up to future debates. In a way it was an inception point of agendas and policies that would unfold with time. The debate was deluged with policies and issues. Even though candidates probably had a plethora of issues they wanted to address, the time limit, and the debate format stood like a glorified barrier. The issue was raised on how to create jobs to minimize the unemployment rate. The other issue raised was regarding taxes. Issue was raised regarding which tax policy would turn out to be most cohesive and profitable with time. Issue about current race relation was raised along with the ways to improve it. Another issue that was raised was regarding national security. Personally, I think that issue regarding tax stood out in the debate. Most of the opinion divergence among the candidates was based on slashing taxes. While both Trump and Clinton wanted to modify the existing tax rates as well as laws associated with it, the similarity ended there. Trump wanted to reduce taxes for the wealthy and his rhetoric was that it would be beneficial in the long run as wealthy population would have higher incentive to invest in the country. As a result, more industries and production houses would be built in the US, consequently improving economy as well as creating new jobs. On the other hand, Clinton vehemently opposed this policy. She wasShow MoreRelated Abraham Lincoln Through Many Lenses Essays1740 Words Ã |Ã 7 Pagesintact. There is always a big fuss made over Lincoln being quot;the great emancipator.quot; He is continually held up as an example of how this great president fought against the evils of slavery and worked on behalf of racial equality. But is the picture painted of Lincoln by egalitarians the real Abraham Lincoln? One of the most important events in Lincolns career was the debate with Stephen Douglas. The Lincoln-Douglas debate was actually seven debates held throughout Illinois during the 1858Read MoreThe Evolving Role of Government Education Essay1185 Words Ã |Ã 5 Pagesevolved from historic liabilities to current liabilities. There are many laws and cases that have had an impact on American education that still has a strong influence on education today such as the debate between church and state, racial desegregation, and education finances. Other impacts as relevant are testing standards and special education programs that have arisen from influences of federal concerns. The purpose of this paper is to examine the historical and current roles that the federal and stateRead MoreRacism And The American Civil War963 Words Ã |Ã 4 Pagesdiscussing current events. Racism is defined as someone who believes their race is the superior race. The current events with the confederate flags has brought about conversation that these people are racist. This term is correct but misused when discussing the context for the choice of words. Society believes these individuals are racist because displaying the flag is assumed to display hatred. These people who proudly display the confederate flag are racist because they believe the white race is theRead MoreThe Battle Of The Confederate Flag1208 Words Ã |Ã 5 PagesThe debate over the recent mass shooting in Charleston, South Carolina has sparked a controversy involving the presence of the Confederate flag. Apparently, there is a common perception among Democrats that the Confederates are associated with racial crime and hate in America. The suspect behind the shooting in Charleston has confessed that he acted about the idea of white supremacy in the South. A large section of the American population agrees the flag is a symbol of racism since it was e stablishedRead MoreElectoral Reform Essay1493 Words Ã |Ã 6 PagesElectoral reform has recently arisen as a hot-button issue in the 2015 election of Justin Trudeau. The Liberal platform promised to reform the current first-past-the-post plurality system used in Federal elections, replacing it with an alternative. The most notable alternative system discussed in the media, as well as by the Prime Minister himself, is the proportional representation family. This research project aims to illuminate some of the variables surrounding a Canadian PR electoral system,Read MoreDuBois and Washington on Education Essays1113 Words Ã |Ã 5 PagesDuBois and Washington on Education Over 100 years ago W.E.B DuBois and Booker T. Washington began a debate over strategies for black social and economic progress, which is still prevalent today. Booker T. Washington believed that the role of education for African Americans should be an industrial one, where as W.E.B DuBois wanted African Americans to become engaged in a Liberal Arts education. WashingtonsRead MoreHistorical Heritage And Regional Identity1732 Words Ã |Ã 7 Pagesconfirm what John Grisham, Morgan Freeman, et al. said in a letter to the editors of the Clarion-Ledger Ã¢â¬Å"Its time for Mississippi to fly a flag for all its people.Ã¢â¬ (Jerry Mitchell Clarion-Ledger). In contrast, the supporters of the flag in its current design feel that the Confederate symbol is a depiction of the pride and heritage of the state and has no malicious intent. There is a significant percentage of the population that finds the Confederate banner in the state flag to be a symbol of hatredRead MoreAmerica s Hot Button Issues Essay1563 Words Ã |Ã 7 Pages The most common talked about topics between Donald Trump (Republican) and Hillary Clinton (Democrat) are often referred to as the Ã¢â¬Å"hot button issues.Ã¢â¬ Some of the discussions this election season have been about social groups and organizations, race and ethnicity, social stratification and the distribution of wealth, and lastly, gender and sexuality. Among the many Ã¢â¬Å"hot button issuesÃ¢â¬ is the topic of social groups and social organizations, such as prisons and colleges. According to BenokraitisRead MoreSocial Inequality Is An Important Issue In TodayÃ¢â¬â¢S Society.1595 Words Ã |Ã 7 Pagesinequalities based on their gender, race, religion, and disability status, yet there are many different ideologies and ongoing debate about social inequality. There are three perspectives concerning the issue of inequality in America. This paper will analyze an article about social inequality, Ã¢â¬Å"Gender, Race, and Income GapsÃ¢â¬ by Richard Hogan and Carolyn Perrucci, and how it applies to the viewpoints concerning social inequality. In order to better understand the debate surrounding social inequality,Read MoreThe Debate Between The And Minority And Majority, And The Environment1481 Words Ã |Ã 6 PagesÃ¢â¬Å"environmental racismÃ¢â¬ that exists in Canada. To begin with, in the ESS lecture of Oct.1st, a debate between Dr. Thomas and Dr. Patel presents a conflict caused by GMOs. On Dr. ThomasÃ¢â¬â¢s position, we can find the direct advantage of GMOs food comparing to the traditional agriculture by scientific analysis, such as the ability to resist disease, and yields of the field. GMOs food had already spread out over the world- which was saying the technique had already mature enough to benefit people efficiently
Tuesday, May 12, 2020
French indefinite pronouns, sometimes called affirmative indefinite pronouns, are unspecific and are used in place of nouns. They can be the subject of a sentence, the object of a verb, or the object of a preposition.Ã Ã Ã Tout le monde est ici.Ã Ã Ã Everyone is here.Ã Ã Ã Il a achetÃ © quelque chose.Ã Ã Ã He bought something.Ã Ã Ã Jai un cadeau pour quelquun.Ã Ã Ã I have a gift for someone.Please see the list of French indefinite pronouns at the bottom of the page. The numbers in the final column refer to these notes:1) Some French indefinite pronouns must always have an antecedent.Ã Ã Ã Jai perdu mon stylo, donc jai dÃ » acheter un autre.Ã Ã Ã I lost my pen, so I had to buy another one.Ã Ã Ã Tu vois les chocolatsÃ ? Oui, je veux goÃ »ter chacun.Ã Ã Ã Do you see the chocolates? Yes, I want to taste each one.2) These pronouns express a quantity. Therefore, when they are the object of the verb and the noun is dropped, th ey must be preceded by the pronoun en.Ã Ã Ã Jai vu plusieurs films Jen ai vu plusieurs.Ã Ã Ã I saw several films I saw several of them.br/>Ã Ã Ã Tu as les valisesÃ ? Jen ai quelques-unes.Ã Ã Ã Do you have the suitcases? I have some of them.3) These pronouns can be modified with dentre eux, elles, nous, or vous, or with de a noun; either way, they still take the third person conjugation (learn more).Ã Ã Ã Quelques-uns dentre vous sont prÃ ªts.Ã Ã Ã Some of you are ready.Ã Ã Ã Plusieurs de vos Ã ©tudiants sont ici.Ã Ã Ã Several of your students are here.4) These pronouns always take the third person singular form of the verb.Ã Ã Ã Tout va bien?Ã Ã Ã Is everything ok? Ã Ã Ã Chacun dentre vous doit venir.Ã Ã Ã Each (one) of you has to come.5) On is the indefinite subject pronoun.Ã Ã Ã Ãâ¬ quelle heure va-t-on partir?Ã Ã Ã What time are we leaving?Ã Ã Ã On ne sait jamais.Ã Ã Ã You never know.6) When followed by a modifier (like an adjective), the preposition de must be used between the pronoun and the modifier.Ã Ã Ã Jai quelque chose dintÃ ©ressant Ã vous dire.Ã Ã Ã I have something interesting to tell you.Ã Ã Ã Il y a quelquun de bizarre dans votre bureau.Ã Ã Ã There is someone strange in your office.7) Soi is the indefinite stressed pronoun.Ã Ã Ã Il est bon de rester chez soi de temps en temps.Ã Ã Ã Its good to stay at home once in a while.Ã Ã Ã Il faut avoir confiance en soi.Ã Ã Ã One must / Its necessary to have faith in oneself.Try thisÃ test on French indefinite pronouns. French Indefinite Pronouns un(e) autre another one 1, 2 dautres others 1, 2 certain(e)s certain ones 1, 2 chacun(e) each one 1, 3, 4 on one 5 plusieurs several 1, 2, 3 quelque chose something 4, 6 quelquun someone 4, 6 quelques-uns some, a few 1, 2, 3 quiconque anyone 4 soi oneself 7 tel one, someone tout everything 4 tout le monde everyone 4 un, lun one 3
Wednesday, May 6, 2020
After the Second World War, the Western European countries, which were in a rapid development process, tried to meet the deficiencies in their labor supply from neighboring countries in the South, relatively less developed. This request directed to Turkey in the early 60s. Turkish emigration to Western Europe begins by the agreement with Germany made in 1961. We will write a custom essay sample on Migration from Turkey to Western Europe or any similar topic only for you Order Now This followed similar agreements with Austria, Belgium, and the Netherlands in 1964, with France in 1965, and Switzerland in 1967. Additionally, Turkey has implemented its first five-year development plan in 1962. In line with this plan, Ã¢â¬Å"increasing labor exportsÃ¢â¬ was considered a plan goal, along with measures to curb population growth. In the years 1966-67, the German automobile industry, which the Turks worked extensively, had crisis and about 70,000 Turkish workers had fired. Workers who lost their jobs tried to find jobs in neighboring countries such as Holland, Belgium, Denmark, and those who could not find sheltered with their coworkers for a while. The Turkish immigration process which was based on the individual invitation format and the institutional invitation format before bilateral agreements were signed. This process for the central regions, where labor is dominant from the surrounding regions, is the first phase of international labor migration that has never lost its unwavering social, economic, cultural and political dimensions. In the early years of migration until the mid-70s, the majority of immigrants were physically robust men who successfully passed through health checks. This trend gained momentum after 1963 with the partnership agreement signed between Turkey and the EEC. The following governments supported immigration. The promotion of workerÃ¢â¬â¢ migration has been carried out as the official policy of the Turkish States since the beginning. Due to the economic crisis brought by the oil embargo in Western European countries, there have been significant changes in the structure of Turkish migrants, especially after 1973, when they stopped the recruitment of workers from Turkey. The Family Reunification Act, which first took effect in the Federal Republic of Germany at the beginning of March 1974, created a situation allowing Turkish immigrant workers to bring their family members to the countries they found. Since then, the family reunification process has become the main channel of legal immigration to European countries and has continued with the ongoing applications for marriage, illegal immigration and asylum for political purposes. Based on bilateral agreements with Germany on October 30, 1961 by the state initiated the process of GermanyÃ¢â¬â¢s Turkish emigration was legally terminated with stopping the intake of labor migration from Turkey on November 30, 1973. How to cite Migration from Turkey to Western Europe, Papers
Friday, May 1, 2020
Question: Discuss about the Report for Rapid Advancement in Technology. Answer: Introduction With a rapid advancement in technology and internet, the focus and operations of a business firm have shifted from the traditional paper and manual technique to the electronic and automated process via internet. Now, firms as well as the consumers effect the transactions relating to purchase or sale of any commodity over the internet. Internet provides such services at very reasonable prices and saves a lot of time. It also provides a universal platform for vendors and buyers to interact and thereby, bring about efficiency along with effectiveness. 1: With the advent of technology and particularly, internet, transacting over the internet has become a recent trend. Business firms tend to purchase and sell products, raw material as well as semi finished god over the internet. Purchasing and selling goods over the internet has a very remarkable impact on business. Technological advancements have led to an automation of the traditional processing operations. And it also provides a replacement for the manual labor with the help of machines. Through internet, products can be purchased and sold online, and it requires only one trained executive who works in the machine, rather than a group of labor persons involved in the traditional process (Paul D, Weygandt and Kieso, 2011). Through internet, information can be processed much faster as all the information and data are stored at a single place. So, it is more convenient for the business firms to track and update their portfolios. Also, internet enables business firms to enter and diversify into much newer communication portals through which it can electronically communicate with its customers, suppliers as well as its employees. This gives a new direction to the traditional communication process, which was lengthy and very time consuming. Moreover, with the help of internet and technology, firms can create their own personalized business websites, wherein, they can maintain a proper database of the products offered by them, its specifications and provides a platform where consumers can review the information they wish to, via internet. Through internet, all the manual tasks performed by the business personnel are transformed into electronic form, and the firms use various software packages, which help various business internal departments to review their effectiveness and the efficiency with which they perform business operations. Also, internet converts the entire world into a global village and goes beyond all the geographical and demographic barriers. One can purchase products from anywhere in the world anytime. Thus, the consumer has a much wider scope, choice and price benefits. Though the advantages that the internet offers cannot be overlooked, but, internet and technology continuously needs to be monitored, revised and updated. This upkeep and maintenance costs are much high since the technology gets obsolete once and forever. In the ever growing competitive business environment, firms which are technologically updated enjoy a competitive advantage over the firms which continue to follow the traditional practices and do not believe in such technological advancements. The investment involved in establishing and maintaining supportive technological software is very high. Hence, the decision about such investment should be made very carefully, analyzing all the advantages and costs the firm shall have to incur. Through internet, it has become much easier for the consumers to search and identify the products which meet their specifications and expectations. Hence, it is very time saving and also saves a lot of transportation costs. Due to adverse competition in the market and in a bid to gain competitive advantage, business firms offer personalized and high quality customer service and thus improves supply chain management. 2: E- commerce or more specifically, E- business offers both the consumers and the business firms numerous advantages related to offering the best reasonable price for the products, wider choices to the consumers, time and cost saving for both business firms and consumers, etc. but, the risks associated with transacting over the internet are innumerable. Internet attracts higher degrees of frauds. Fraud can be referred to as an unwarranted intrusion into the companys system or deception. When transacting any online purchase/ sale, it is very difficult for the firms to identify whether the person entering the credit or debit card details in the payment gateway, is the real owner of the card. Many a times, such credit/debit cards are being misused by hackers, who attempt to take an undue advantage, hence, in such a case, the real owner of the card loses money as well as doesnt get hold of the products ordered. This is the biggest risk that firms face, in the present (Internet Security, 2002). At times, the local laws of the state may conflict with the national law and the delivery of certain products in certain states may be illegal due to local legislations. In such a case, the firms may have to pay certain penalty and face prosecution. SO, the firm be very well aware about the national as well as the locals laws and regulations framed by the Government. While effecting an online purchase or sale transaction, an higher level of internet security is required by the firms technological department. Internet always attracts risks and frauds. Hackers may try to access the firms customer database or the payment details. Also, firms face a higher degree of risk of malicious software or viruses being inserted into the operating system (Tryfonas, 2010). Transacting over the internet require a firm to create its own personalized website. And the firm may wish to get it designed professionally. Also, the firms wish to obtain copyright for their offered brand name and products to pr event any unauthorized use r reproduction of such name. These involve huge costs and due to increased market competition, the firm may take a very long time to get its costs covered. Internet security is very much required to give effect to a safe online transaction. Use of appropriate firewalls and payment gateways are required. Also, the firms transacting online have to face an unsustainable site traffic, which would increase and the site would work slow or even have a downtime, due to increased number of users having access to it at the same time. Firms tend to publicize their websites using Google domains, mainly and thus attracts higher number of user at a time. In case of an online transaction, both the firms as well as the users should possess adequate technical know- how about the scope and use of internet, else, they can be easily tricked by hackers. Also, the customer database tends to be leaked and I such a case, the consumer receive a lot of spam e-mails, telemarketing mails and spam phone calls, which they wish to avoid. Hence, proper care must be given in maintain the consumer database. No doubt, the services offered by internet and its advantages are innumerable, but proper attention has to be given about the above mentioned risks while transacting online. 3: Frauds refer to misstatements in the financial statements which may occur due to fraud or by error. If the mistake committed in intentional, then it shall be termed as fraud, and in all other cases, it shall be an error. The risks from online transactions may lead to different misstatements in the financial statements. A firm may record only the prepaid transactions, as a part of sales in the financial statements and may overlook the cash on delivery transactions of sale being affected. This shall give rise to a material misstatement in the financial statements by reason of fraud. Also, the expenses incurred by the firm in obtaining copyrights may be considered as revenue expenditure by the firm, but, the same shall be a part of intangible asset of the firm. So, it is a case of material misstatement by reason of error. The expenses incurred by the firm in getting software packages and firewalls, that would ensure a secure online transaction, may be clubbed under the head of comput ers and eligible for 60 % depreciation, but, as per the recent laws, software shall be a part of revenue expenditure and hence, needs to be corrected. Misstatements in the financial statements may arise due to inappropriate recording of the inter- state and intra state sales of products. It may be liable to different tax rates and hence, nee to be taken care of. There might arise misstatements in the financial statements if the firm includes the penalty paid for illegal delivery of products to the cost of sales. It is a form of expense not relatable to sales and shall be separately recorded under revenue expenditure. If included in the cost of sales, it might misstate the amount of sales effected during any financial year (Gay Simnett, 2012). Also, the firm may intentionally fail to disclose its related parties and the related party transactions. This would lead to a severe misstatement in the financial statements. 4: The auditor can follow the following steps to identify the frauds and misstatements from online transactions. The auditor should inquire the management and those charged with governance about their risk assessment procedures of identifying and evaluating frauds in the financial statements. Also, an opinion has to be formed of any hint of any fraud or misstatement that the managers or those charged with governance have (Hodson, 2007). The auditor must check all the items of revenue expenditure and ensure that no capital expense, like expense on acquiring copyright is included in determining the net profit of the firm. Copyrights from part of intangible assets and must be shown in the balance sheet of the firm (Addleton Academic Publishers, 2009). The auditor must ensure that all the amounts credited on account of online sale are affected in the firms bank account and no entries missed. He should check the detailed log book of the orders accepted, taken and delivered and ensure that no order or its payment/ receipt of money are skipped. All the cash on delivery- all orders must be tallied with appropriate evidences and with the orders accepted. It must be carefully ensured that such cash on delivery orders are also recorded under the total sales of the firm. All the bill invoice numbers serially arranged and tallied, so that no order invoice is missed, either by error or fraud, by the management. The firms seal must be checked in all the important documents and confirmations from the persons, to whom any sum is due, as per the financial statements must be mandatorily obtained (ISACA, 2009). The auditor should check that the inter-state and intra state transactions of purchase and sales are segregated and separately accounted for, as per the applicable accounting provisions. During the audit of the financial statements, if the auditor comes across any unusual or unexpected transaction, then, he should carefully consider those and carry on analytical procedures (Addison Wesley Longman, 2003). Conclusion The benefits derived from technology and particularly, internet cannot be overlooked, but, at the same time, it poses greater risks of frauds and misstatements in the financial statements of a firm. Hence, the auditor is required to carefully analyze and carry out all the risk assessment controls, so that he can lay his unbiased and correct opinion on the financial statements of a firm. Internet transactions attract greater degrees of risks of frauds and errors, hence, the level of cautiousness and due diligence the auditor has to exercise while conducting the audit, is commendable. List of References Gay G, R, Simnett (2012). Auditing and assurance services in Australia, McGraw-Hill, revised 5th edition. Kimmel, Paul D. , Jerry J. Weygandt and Donald E. Kieso (2011). Financial Accounting : Tools for Business Decision Making, 6th ed., Hoboken. ISACA- Serving IT Governance Professionals (2009). IS standards, guidelines and procedures for auditing and control professionals, USA. Samtani, G.(2002). Internet Security. B2B Integration: pp. 287-322. Tryfonas, T. (2010). Information Security Management and standards of best practice. Handbook of Electronic Security and Digital Forensics: pp. 207-236. Nicholas H. M (2007). Why Auditors Don't Find Fraud. Private Equity, Corporate Governance and the Dynamics of Capital Market Regulation. Lonescu, L. (2009). Internal control and auditing procedures. United States: Addleton Academic Publishers. Arens, A.A. (2003). Auditing an assurance services: An integrated approach. United States: Addison Wesley Longman.