Managerial Auditing Journal Emerald Article: Agency Theory and the Internal Audit Michael B. Adams Article information: To cite this document: Michael B. Adams‚ (1994)‚"Agency Theory and the Internal Audit"‚ Managerial Auditing Journal‚ Vol. 9 Iss: 8 pp. 8 - 12 Permanent link to this document: http://dx.doi.org/10.1108/02686909410071133 Downloaded on: 27-05-2012 Citations: This document has been cited by 4 other documents To copy this document: permissions@emeraldinsight.com This document
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does not state that the husband was the one to be driving the vehicle last while under the influence of alcohol. 3. Identify each claimant (key actor) who has an interest in the outcome of this ethical issue. From the perspective of the moral agent—the individual contemplating an ethical course of action—what obligation is owed to the claimant? Why? Claimant (key actor) Obligation (owed to the claimant) Perspective (What does the claimant hope will happen?) Husband Fidelity‚ non-injury
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Service Co. was started with an initial investment in the company of $26‚200 cash. Here are the assets and liabilities of the company at June 30‚ and the revenues and expenses for the month of June‚ its first month of operations: Cash | 4‚600 | Notes payable | 12‚000 | Accounts receivable | 4‚000 | Accounts payable | 500 | Revenue | 7‚000 | Supplies expense | 1‚000 | Supplies | 2‚400 | Gas and oil expense | 600 | Advertising expense | 400 | Utilities expense | 300 | Equipment | 29‚000
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for the crimes they have committed as well as‚ by what are actually considered crimes or sins. I want to explore these differences by asking two questions to each reading: What kind of behavior constitutes as a sin or a crime? What is the source of moral authority behind laws and legal judgments? In Plato’s Apology‚ what constitutes as a sin or a crime? Socrates was accused of being a “doer of evil‚ and a corrupter of the youth‚ and he does not believe in the gods of the state‚ and has other divinities
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My most moral lesson as a child What is a childhood dream? A life that parents love and cherish you‚ they want the very best for you and they work hard to help you through those hard times. What did I get as a child? I had two parents that were both Alcoholics and Drug users‚ this was not exactly your dream home at all‚ however many lessons were learned and many morals gained. My childhood days consisted of no money and bad parents‚ this caused me to really understand and respect the value
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DISCOVERY FILE: Food Chains and Food Webs All animals need energy to run‚ breathe‚ and hunt‚ and they get this energy by consuming food. Think about what you ate today: that is helping you walk‚ think‚ and read! Food chains and food webs are similar to each other‚ but they are not the same. We will explore the differences here. A food chain shows a single‚ connected path of energy flow through an ecosystem. Some animals only eat plants while some animals eat other animals. A food chain shows
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More Praise for Moral Intelligence 2.0 “Lennick and Kiel demonstrate the critical importance of values-based leadership in building companies that last during difficult times. —Charles W. Sorenson‚ M.D.‚ President and CEO‚ Intermountain Healthcare “Lennick and Kiel reveal the moral leadership practices of successful organizations. It’s fascinating to learn how moral intelligence drives business success at companies like Cardinal Health‚ American Express‚ and Hormel.” —Andrew Doman‚ President
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instead acting on their intrinsic ethical principles and moral understandings. This motivation from personal morality at an older age is consistent with Kohlberg’s post-conventional level of moral development. The post-conventional level includes the last two stages of Kohlberg’s model in which people are driven to obtain their individual rights‚ as they grow to achieve the final stage of moral development in which they are driven by their own moral principles and values. The development of this final
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BANK RECONCILIATIONS NOTES In order to verify the amount reflected in our bank account at the end of each month‚ a reconciliation must be made with the balance according to our bank account and the balance as reflected on the Bank Statement. The bank will send us a statement of our account towards the end of each month. Take note of the following with regard to the Bank Statement: 1. The bank will view the business as a CREDITOR since cash in the business account belongs to
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A moral dilemma is to be placed in a situation which involves conflicts between moral requirements. These situations have a very apparent conflict between moral imperatives such that obeying one will result in transgressing the other. This paper will demonstrate choices‚ tragedy‚ respect‚ individuality‚ and values in the following stories: The Moose and The Sparrow by Hugh Garner‚ The Yellow Sweater by Hugh Garner‚ The Necklace by Guy de Maupassant‚ The Painted Door by Sinclair Ross‚ and David
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