How To Make a Model of the Lungs

Constructing a lung model is an excellent way to learn about the respiratory system and how the lungs function. The lungs are respiratory organs that are vital to the breathing process and necessary to acquire life-giving oxygen. They provide a place for gas exchange between air from the outside environment and gases in the blood. Gas exchange occurs at lung alveoli (tiny air sacs), as carbon dioxide is exchanged for oxygen. This oxygen is then delivered to the tissues and cells of the body by the circulatory system. Breathing is an involuntary process that is regulated by a region of the brain called the medulla oblongata. Building your own lung model will help you to gain a better understanding of how the lungs work! What You Need Scissors3 Large balloons2 Rubber bandsElectrical tapePlastic 2-liter bottleFlexible plastic tubing - 8 inchesY-shaped hose connector Heres How Gather together materials listed under the What You Need section above.Fit the plastic tubing into one of the openings of the hose connector. Use the tape to make an airtight seal around the area where the tubing and the hose connector meet.Place a balloon around each of the remaining 2 openings of the hose connector. Tightly wrap the rubber bands around the balloons where the balloons and hose connector meet. The seal should be airtight.Measure two inches from the bottom of the 2-liter bottle and cut the bottom off.Place the balloons and hose connector structure inside the bottle, threading the plastic tubing through the neck of the bottle.Use the tape to seal the opening where the plastic tubing goes through the narrow opening of the bottle at the neck. The seal should be airtight.Tie a knot at the end of the remaining balloon and cut the large part of the balloon in half horizontally.Using the balloon half with the knot, stretch the open end over the bottom of the bottle.Gently pu ll down on the balloon from the knot. This should cause air to flow into the balloons within your lung model.Release the balloon with the knot and watch as the air is expelled from your lung model. Tips When cutting the bottom of the bottle, make sure to cut it as smoothly as possible.When stretching the balloon over the bottom of the bottle, make sure it is not loose but fits tightly. Process Explained The purpose of assembling this lung model is to demonstrate what happens when we breathe. In this model, structures of the respiratory system are represented as follows: plastic bottle chest cavityplastic tubing tracheaY-shaped connector bronchiballoons inside bottle lungsballoon covering the bottom of bottle diaphragm The chest cavity is the body chamber (bounded by the spine, rib cage, and breast bone) that provides a protective environment for the lungs. The trachea, or windpipe, is a tube the extends from the larynx (voice box) down into the chest cavity, where it splits into two smaller tubes called bronchi. The trachea and bronchi function to provide a pathway for air to enter into and exit the lungs. Within the lungs, the air is directed into tiny air sacs (alveoli) that serve as the sites of gas exchange between the blood and external air. The breathing process (inhalation and exhalation) relies heavily on the muscular diaphragm, which separates the chest cavity from the abdominal cavity and works to expand and contract the chest cavity. What Happens When I Pull Down on the Balloon? Pulling down on the balloon at the bottom of the bottle (step 9) illustrates what happens when the diaphragm contracts and the respiratory muscles move outward. Volume increases in the chest cavity (bottle), which lowers air pressure in the lungs (balloons inside the bottle). The decrease of pressure in the lungs causes air from the environment to be drawn through the trachea (plastic tubing) and bronchi (Y-shaped connector) into the lungs. In our model, the balloons within the bottle expand as they fill with air. What Happens When I Release the Balloon? Releasing the balloon at the bottom of the bottle (step 10) demonstrates what happens when the diaphragm relaxes. The volume within the chest cavity decreases, forcing air out of the lungs. In our lung model, the balloons within the bottle contract to their original state as the air within them is expelled.

An American Engineer And Management Consultant Who Is Best...

Henry L. Gantt 1990`s Henry Laurence Gantt, A.B., M.E. was an American mechanical engineer and management consultant who is best known for developing the Gantt chart in the 1910s. (Bernard C. Hilton (2005) p. 64) Gantt’s work and also the fact he could overcome any difficulties in the tasks he undertook has made him well known for his efficiency, an example is the Hoover Dam which was completed 2 year ahead of schedule. He was able to understand how most of the people who worked with him respond to different ways of working and learning. He spent time analysing the way they responded to certain tasks and came to the conclusion together with neuroscience that 65% of the population are visual learners and 90% of the information we receive it’s transmitted through pictures, therefore his work is known to be efficient because is mainly visual so they get a big picture of how a project is structured. How does that actually make us more efficient? It is well known that one picture speaks thousands of words, so by having a look at the big picture of something before it starts helps workers set a goal and be motivated to work towards it, because they know how the end project will look like, and they are ensured that they have enough information to create it. In this way the stress is decreased and the time is managed more efficiently. Project tracking and organisation allows people to see how their actions effect other parts. 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The Human Population Essay - 689 Words

The Human Population By some, the human population is viewed as an environmental problem. There are also those who do not view it as a problem. In my opinion the human population is not yet, but is soon becoming a large problem. This is because very soon we will run out of room and resources for the amount of people who will be living on this planet. Because the world’s population is increasing at a rate between one and two percent, we expect it to double within the next 35 to 70 years. At this rate it will be impossible to support every living being on earth. In fact, many people starve to death each day. Although this happens in America, this starvation most often occurs in third world countries. This is because these countries are†¦show more content†¦Even selecting the people I though should be killed would be impossible for me. I believe many people would also have this problem. 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The Nature of Duality in Strange Case of Dr. Jekyll and...

The Nature of Duality in Strange Case of Dr. Jekyll and Mr. Hyde It has long been debated that there are two sides to the human mind. Many philosophers have stressed on the fact that human beings are dual creatures’. There is the duality of good and evil, right and wrong, joy and despair. There always is the desire to do something which is against the society, against the laws, although this varies from person to person. Robert Stevenson brings the possibility of another self in one person to life in his creation of Dr. Jekyll and Mr. Hyde. His novel is a rich tale of the duality of mankind. We all have a split personality in a sense, we have two sides to us: right and wrong. There is a Mr. Hyde in all of us: anger,†¦show more content†¦He was a typical Victorian gentleman and is described as a ‘smooth-faced’ and ‘well made man’. He wanted good reputation and was regarded by everyone as a true gentleman. But deep inside him, he had the desire to do what he wanted, to go against the rigid rules of the society. Jekyll wanted to fulfil his desires but at the same time he wanted freedom from punishment; freedom from a tainted reputation. The wish to fulfil his secret desires without losing his status and reputation was his ultimate goal. Thus Jekyll ended up creating Hyde, which was another identity of his own and he achieved this with the help of the ‘transforming draught’. Jekyll is a mixture of good and evil but Hyde is pure evil. Everyone Hyde meets is repulsed by his appearance. The physical description of both is very contradictory as well. While Jekyll was a ‘large, well-made’ and a ‘smooth-faced’ man, Hyde was ‘dwarfish’ and ‘hardly human’. In the beginning, Hyde is shown to be small in stature but as time passes, Hyde increases in size as the evil in Jekyll overcomes the good. The two of them had more of a father/son relationship. Jekyll had known all along that by his experimenting, he was putting his life in danger and ‘risked death’. But at the same time, he was also excited by his discovery, which made him enjoy life to the fullest without the burden of responsibilities. ‘The temptation of a discovery so singular and profound at last overcame theShow MoreRelatedStevenson and Conrad: The Duality of Human Nature 778 Words   |  3 PagesThis may be why the controversial issue of the duality of human nature has been found at the heart of many Victorian works. The theme of the duality of man can be found in the works of two famous English authors, Robert Louis Stevenson and Joseph Conrad. Stevenson and Conrad both incorporate the them e of the duality of human nature within their own novellas. 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Video Games And Its Effects - 947 Words

A few months ago, my son asked for a tablet which we bought it for his birthday. It was a good idea back then, since he never had one before and it was his birthday. My only thought was to make my son happy in rewards of his good work at school, but later it become a problem. I was scared of seeing my son playing video games! I started noticing that he was acting different. And many times he wanted to be playing these video games while we were eating or visiting relatives. This situation was very uncomfortable for me. After a few months he was spending more time playing the same games over and over. Eventually, it was normal for him to get back from school and go directly to his room to play video games. My son was putting aside the illusion of having a new bike and have gone to the video games. It is true that video games can become a form of training for the mind or reward for doing good, but excessive use can lead to serious problems.† Qiu Zhu Chengwei was stabbed to death b ecause Caoyuan sold Chenwei virtual sword in the game Legend of Mir 3. Caoyuan offered to pay the sword Chenwei , but he refused and stabbed him while he was sleeping. This is only one case of what children addicted to video games can cause. There are many more cases like this all over the world. It seems like an electronic chip is already fully installed on the new generations and that makes children more able than adults to handle new technologies. Referring to the players, as a case ofShow MoreRelatedThe Effects Of Video Games On The Video Game Industry Essay1238 Words   |  5 Pagesthe network effects in the video game industry? The network effects in the video game industry are derived from the console system that is sold to consumers. 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Leading for Change Enabled Business Organizations

Question: Describe about the Leading for Change for Enabled Business Organizations. Answer: Over the years, the world has experienced a high number of people moving from one country to the other. The rise in globalization and, enhanced migration policies between governments has drove people to move across the globe in search of labor. The advancement in technology and the favorable global business environment has enabled Business organizations to set up branches in different countries and, acquire human resources from various cultural backgrounds. Hence, the current century is forcing leaders to embrace a culturally diverse workforce. However, one culture has an entirely different and preferable way of doing things from the other and today's organizational leadership must be cognizant of the cultural differences to manage effectively. Thus, the paper will address why it is crucial for leaders to understand cultural diversity and, how to influence and support it in modern day organizations. Comprehending the various cultures at the workplaces will enable the current leaders to enhance the organization's competitiveness and improve performance through creativity and innovation. An organization differentiates itself in the industry through exemplary services and unique products and, having people with different knowledge and skills on board boost the capability of coming up with new and improved productions. According to Saxena (2014), organizations leaders that accommodate diverse cultures in the workplaces incorporate diverse skills and foster a learning environment that improves employees creativity. Improving the organization's products and services will cement the institution market position and improve financial performances. Additionally, effectively managed cultural diversity will enhance employees productivity and overall organizational performance. Employers who practice equal treatment at workplaces regardless of the cultural background create a cordial relatio nship among employees and motivate them to give their best (Magoshi Chang, 2009). Modern leaders who practice transformational leadership will respect every staff irrespective of cultural origin and mind about their well-being, hence, improves their morale to work. The recognition and equal treatment will enhance teamwork in organizations; improve decisions on assigned duties and, future improved team performance. Organizations will earn a reputation of best employers and attract top talents in the industry which boosts performance. Business organizations that are recognized to be fair and treat the workers with respect irrespective the origin become a dear to the job seekers. An organizational reputation plays a vital role in workers recruitment and retention (Mazur, 2010). Modern leaders who practice ethical leadership will demonstrate value for others, honest and foster personal morals in the organization that will serve the organization's best interest. Working for cultural equality at the workplace will promote the organization reputation and, hence, overall business success. Furthermore, organizations leaders who understand and effectively manage cultural diversity will avoid legal suits that emanate from violation of labor laws and, protect the reputation of the institution. According to Roberson Park (2007), organizational reputational damage affects public perception of the organizat ion which affects the institutional finances. Organizations that are locked in court battles over allegations of racial and cultural discrimination attract public attention that affects the groups running and, gain a negative perception from the customers that ruin the organization performance. Leaders should strive to understand the various cultures and the best conducts towards the members to boost their reputation in the industry and attract the best human resources and make more revenues. Modern day organizations leaders will retain their skilled employees and, avoid financial losses that emanate from absenteeism and high turnover. A leader who understands the different cultures in the organization will create a correlating environment for the culturally diverse workforce and foster appreciation for each other. Ely Thomas (2001) point out that a workplace that is encouraging, respectful and accommodative of the diversity increases job satisfaction and staff retention. Being contented at work improves employee loyalty and the need to be associated with the organizations and, this enables companies to retain their skills necessary for effective business service delivery. Moreover, it reduces absenteeism and, does not affect the institution productions. Satisfied employees are ever motivated to be in the workplace and strive to give their best. Additionally, leaders will ensure their organizations grow to substantial yearly profits as they evade the cost of loss of skil ls. Dissatisfaction at work results into employees turnover and affects team productivity (Chua, 2013). When employers lose their talented and skilled workers, it will translate to financial loss. Investing in employees through training and development is expensive and, thus, organizations that are unable to create an accommodative environment to every culture will suffer revenue reduction. Todays Organizations leaders with cultural diversity knowledge will enhance organizations team problem-solving and sound decision-making capabilities. Employees from diverse cultural backgrounds have different experiences that contribute to the effective search for solutions. According to Lauring (2009), broad and varied perspectives allow the team to come up with the best solutions. A current leader who embraces transformational leadership will be able to create an informed discussion among the employees and, get different views on an issue that will help him settle for the best. Moreover, leaders who understand diversity will foster an organization culture that tolerates diversity and one that people can co-exist without the impacts of cultural barriers. Hence, leaders who effectively manage cultural diversity will allow teams to deliberate on issues and settle on the best decision. A diverse workforce has the abilities to make the best organizational decisions (Australian Human Ri ghts Commission, 2016). Different cultural members will bring in a variety of ways of thinking and, enhance the deliberations for a practical decision on an issue of significance to the organization. The different skills and competencies will be shared across the board and, this will grow the staffs capabilities to handle business challenges and improve their decision-making abilities. Moreover, organizational leaders with cultural diversity knowledge will curb fights and misunderstandings among the staffs. Transformational leaders can transfer their knowledge to the followers and stimulate them to act ethically. Hence, transformational leaders with cultural diversity know-how will instill the knowledge to all workers and grow the organization's productions through effective decision-making and problem solving. Current organizations leaders will capture broad and diverse markets for their products and services and, improves customer service satisfaction. Companies that are aware of the different cultures of their clients will enhance their services to relate to the various cultural background preferences. A clear understanding of the diverse groups of customer needs will improve customer attendance (Sizoo, Plank, Iskat Serrie, 2005). Leaders with different cultural knowledge will be able to design different marketing strategies that capture the various cultural customers base. Leaders who are open to learning will be able to distinguish what strategies could appeal effectively to various groups and guides his team in choosing the best. Hence, leaders with diverse cultural knowledge will improve the organization's markets through designing specific products targeting specific culture members and employing right marketing channel. Furthermore, organizations will achieve a happy customer base as a result of cultural sensitive customer care attendants. Different aspects of culture impact on how people communicate and relate and, organizations that embrace cultural diversity will have members of diverse communities that can handle customers from the same background. A happy diverse customer base improves organizations value and enhances business success (Ang et al., 2007). Thus, leaders who understand cultural diversity will be able to institutionalize culture sensitive customer service policies and teach the staffs on the best way to handle different clients and, achieve organizational growth. Current leaders should develop cultural diversity reports and diversity needs assessment in their organizations. Establishing the data on cultural representative and noting down the benefits an organization can get by employing people from different cultures will arouse the urge to embrace diversity. Measuring cultural diversity will indicate the magnitude and the urgency of the issue and prompt the organizations to act accordingly (Australian Human Rights Commission, 2016). Understanding the layout of the workforce cultural demographics will unearth if the organizations are facing cultural diversity problems and establish factors that limit hinders effective implementation. Alvesson Sveningsson (2015) note that conducting needs assessment will uncover the organizational culture on the issue of cultural diversity and what can be changed. The organizations will establish workers views on the issue and the best strategies to achieve it. Hence, determining the group's position in cultu ral representation will outline the need and the urgency to implement diversity. Organizations leaders should be fully committed to implement diversity while the organizations hold them accountable for supporting cultural diversity. Leaders should embrace the values of cultural equality and cultivate a cultural tolerant work environment. According to Australian Human Rights Commission (2016), leaders who pursue cultural diversity as a personal value and as the morally right thing are successful in implementing it in organizations. Thus, leaders should have a dedicated personal initiative to make cultural diversity a success in organizations. Moreover, organizations senior leadership should task all the leaders with the mandatory duties of promoting cultural diversity in the organization. Tasking the managers towards a culturally diverse workforce increases commitment (U.S Department of Commerce, 2014). Hence, setting up managers appraisals on supporting and promoting diversity at work and, rewarding them will instill the urge to comply with the requirements to ge t the cash rewards or promotions. Organizations leaders should come up with diversity strategies that are linked to team performance. Having a business roadmap that recognizes cultural diversity as crucial for the achievements of the goals will ensure firms invest in the diversity. According to Jayne Dipboye (2004), tying organizations goals and cultural diversity strategies influences decision making that translates to positive diversity initiatives. The connection of performance and diversity will ensure employees appreciate the programs and be receptive of colleagues from different cultures and, promotes co-existence. Modern transformational leaders will influence, inspire and coach the employees the diversity strategies and create cultural appreciation. Moreover, organizations leaders can set up cultural diversity targets as with other goals that the institution must hit before the end of a specified period. Understanding diversity as a goal will prompt the organizations to come up with strategies to overcome th e challenges and, hence, attain the objectives. Business leaders must embark on team-building and professional development through training and mentorship to nature leaders from all cultures. Modern transformational leaders should motivate and train members of the different cultures to work as a unit and appreciate the diversity. Team-building enhance interpersonal knowledge on others unique origin and cultivate understanding and tolerance (Pieterse, Van Knippenberg Van Dierendonck, 2013). When members grow together in a group, they learn about each other and appreciate the different perspective on an issue and, value the importance of diversity. The understanding and appreciation of others creates a breeding ground for diversity and, eventually the organization will attain cultural diversity in the workforce. Moreover, organizations leaders can train and mentor people from different cultures to leadership in organizations. This will instill cultural diversity sensitive leadership at the firm and trickles down to other employees. A diverse leadership will strive to reproduce the variety in the institution (Homan Greer, 2013). Hence, the leaders will support diversity through equipping members of different cultures with leadership skills and opportunities. Organizations leaders should establish diversity implementation metrics and deal with discriminations at workplaces. Engaging in constant evaluation of diversity implementation plans will determine the success or the failures and, allow the designing of new strategies. Jayne Dipboye (2004) note that diversity evaluation metrics are useful in keeping tracks and help address the challenges of successful implementation. Thus, an organization will have sufficient information to make logical decisions on the diversity programs. Furthermore, leaders must brace themselves to deal accordingly with issues of discrimination revealed by the metrics. Bias can ruin the organization's leadership reputation and efforts to achieve diversity (Dipboye Colella, 2013). Hence, leaders must punish those who favors or discriminate by cultural origin. Therefore, todays leaders must understand cultural diversity to enhance their firms competitiveness in the industry and, have a satisfied workforce that is loyal to the organization. Leaders with cultural knowledge will attract talented employees and enhance productivity through creativity and innovation. The leaders will have a happy customer base and a huge diverse market as well as improve organization problem-solving and decision-making abilities. Moreover, the leaders should display personal values and commit to diversity and be responsible. Present-day leaders should assess their organization's cultural diversity needs while making diversity a key group strategy to efficient organization performance and, this will enable them to leverage cultural diversity in their institutions. References Alvesson, M., Sveningsson, S. (2015). Changing organizational culture: Cultural change work in progress. Routledge. Ang, S. et al., (2007). Cultural intelligence: Its measurement and effects on cultural judgment and decision making, cultural adaptation and task performance. Management and organization review, 3(3), 335-371. Australian Human Rights Commission. (2016, July). Leading for Change; A Blueprint for Cultural Diversity and Inclusive Leadership. Retrieved October 6, 2016, from https://www.humanrights.gov.au/sites/default/files/document/publication/2016_AHRC%20Leading%20for%20change.pdf Chua, R. Y. (2013). The Costs of Ambient Cultural Disharmony: Indirect Intercultural Conflicts in Social Environment Undermine Creativity. Academy of Management Journal, 56(6), 1545-1577. Dipboye, R. L., Colella, A. (2013). Discrimination at work: The psychological and organizational bases. Psychology Press. Ely, R. J., Thomas, D. A. (2001). Cultural diversity at work: The effects of diversity perspectives on work group processes and outcomes. Administrative science quarterly, 46(2), 229-273. Homan, A. C., Greer, L. L. (2013). Considering Diversity: The Positive Effects of Considerate Leadership in Diverse Teams. Group Processes Intergroup Relations, 16(1), 105-125. Jayne, M. E., Dipboye, R. L. (2004). Leveraging diversity to improve business performance: Research findings and recommendations for organizations. Human resource management, 43(4), 409-424. Lauring, J. (2009). Managing cultural diversity and the process of knowledge sharing: A case from Denmark. Scandinavian Journal of Management, 25(4), 385-394. Magoshi, E., Chang, E. (2009). Diversity management and the effects on employees organizational commitment: Evidence from Japan and Korea. Journal of World Business, 44(1), 31-40. Mazur, B. (2010). Cultural diversity in organisational theory and practice. Journal of Intercultural Management, 2(2), 5-15. Pieterse, A. N., Van Knippenberg, D., Van Dierendonck, D. (2013). Cultural diversity and team performance: The role of team member goal orientation. Academy of Management Journal, 56(3), 782-804. Roberson, Q. M., Park, H. J. (2007). Examining the link between diversity and firm performance the effects of diversity reputation and leader racial diversity. Group Organization Management, 32(5), 548-568. Saxena, A. (2014). Workforce diversity: a key to improve productivity. Procedia Economics and Finance, 11, 76-85. Sizoo, S., Plank, R., Iskat, W., Serrie, H. (2005). The effect of intercultural sensitivity on employee performance in cross-cultural service encounters. Journal of Services Marketing, 19(4), 245-255. U.S Department of Commerce. (2014, October 13). Best Practices in Achieving Workforce Diversity. Retrieved September 28, 2016, from https://govinfo.library.unt.edu/npr/library/workforce-diversity.pdf

Board risk of committees and audit pricing - MyAssignmenthelp.com

Questions: What are the responsibilities of the client management, company directors and auditors, in relation to internal controls? Explain the impact of the auditors understanding of internal controls on the audit strategy? Identify three internal control activities in Caromas sales and accounts receivable areas. For each control identified in (1) above, explain how the control prevents or detects material misstatements? Identify key assertions addressed by each controls have identified in (1) above. Identify three internal control weaknesses in the processing of transactions of Caromas sales and accounts receivable area. For each control weakness you have identified in (4) above, identify at least one account balance at risk of material misstatement. For each account balance at risk of material misstatement, identify key financial report assertion at risk. Answers: Answer 1 It is seen that the responsibility of the clients financial reporting control is seen to consider the control environment risk as per the assessment process, information system and control activities related to the audit process. This particular aspect is further seen to be related to the monitoring controls (Sun and Liu 2014). Answer 2 The auditor verifies the understanding of the overall risks of the process of the company for selecting and testing of the controls which will be able to adequately answer the risk of misstatement to each relevant assertion. Understanding of the flow of the transactions are depicted with relevant assertions. This is seen to include the transactions which are initiated, authorized, processed, and recorded appropriately. The understanding is further seen to be conducive for identifying the potential misstatements and the factors related to the unauthorized acquisition use of the assets of the company. The auditor needs to also understand the way IT affects the companys flow of the transactions (Boritz, Kochetova-Kozloski and Robinson 2015). Answer 3 The three internal controls in the Caroma sales activities and accounts receivable areas are seen with: Pre- numbering of the sales invoice and producing more copies only based on it. Use of the sales invoice to make an entry in the sales journal and update the same in accounts receivable subsidiary ledger is seen to be conducive in terms of accounts receivable section Use of the sales invoice to make an entry in the sales journal and updating the same in sales ledger. Two officers are selected to receive the payment of the customers, they are responsible for checking the electronic bank receipts and record the receipts in the prelist Sales return and allowances are processed after the authorisation of the financial controller. The designated officers are responsible to match the receipts in terms of the remittance advice and forwarding the same to the accounts receivable officer (Cao, Li and Zhang 2015). Answer 4 Pre- numbering of the sales invoice prevents any conflicts pertaining to future sales returns which may take place due to excess quantity shipped, Excess quantity ordered, Goods shipped too late or Wrong items shipped The preparation of the sales invoice has been able to ensure the maintaining appropriate records which will be conducive in preventing any future possibility of material misstatements Authorisation of the financial controller for the sales return and allowances are seen to be based on control measures which will be able to match the relevant items put forward for sales returns The updating the accounts receivable journal has been conducive to prevent any sort of material misstatement in the which may take place in the accounts receivable ledger Checking the electronic bank receipts and record the receipts in the prelist is seen to be able to provide the assistance regarding the cash in bank and other liquid assets Matching the receipts in terms of the remittance advice and forwarding the same to the accounts receivable officer is seen to be helpful for recording the appropriate remittance which are made in advance (Hines et al. 2015) Answer 5 The main assertions addressed with each control have been identified as follows: The necessary assertions need to be maintained as per making the necessary changes in the sales invoice Sales journal and sales ledger needs to be addressed for making use of the sales invoice The necessary adjustment for the sales return and allowances needs to be made in the sales account and sales return account Accounts receivable subsidiary ledger needs to be updated appropriately for using of the sales invoice to make an entry in the sales journal The electronic bank receipts and record the receipts in the prelist needs to be maintained in the cash flow statement Remittance advice and forwarding the same needs to be ensured in the accounts receivable (Gunin-Paracini, Malsch and Paill 2014) Answer 6 The three internal control weaknesses in the processing of transactions of Caromas sales and accounts receivable area are stated below as follows: Inappropriate sales prices, discounts and credits Sales being incorrectly recorded or not recorded Non-receiving of the payments (Rahmina and Agoes 2014) Answer 7 The account balance risk for sales prices, discounts and credits has been considered with range of discounts offered without the management approval In case the sales were manually entered, there may be several instances associated to prenumbering of the invoices The non-receiving of the payment is needed to ensure that the receivables are credited and corrected on the customers account receivable (Amir, Kallunki and Nilsson 2014) Answer 8 The key financial report assertion of the risk needs to be taken into consideration with appropriate discounts and credits which will be prevent any instance of further material misstatement The manual entry of the sales data need to ensure with maintaining an appropriate Accounting Information System, this will be able to ensure proper numbering of the invoices The non-receiving of payment needs to be maintained by issuing a continuous reporting method which will be able to prevent any delay in the customers account receivable account (van Buuren et al. 2014) Reference Amir, E., Kallunki, J. P. and Nilsson, H. (2014) The association between individual audit partners risk preferences and the composition of their client portfolios, Review of Accounting Studies, 19(1), pp. 103133. doi: 10.1007/s11142-013-9245-8. Boritz, J. E., Kochetova-Kozloski, N. and Robinson, L. (2015) Are fraud specialists relatively more effective than auditors at modifying audit programs in the presence of fraud risk?, in Accounting Review, pp. 881915. doi: 10.2308/accr-50911. van Buuren, J., Koch, C., Amerongen, N. van N. and Wright, A. M. (2014) The use of business risk audit perspectives by non-big 4 audit firms, Auditing, 33(3), pp. 105128. doi: 10.2308/ajpt-50760. Cao, L., Li, W. and Zhang, L. (2015) Audit mode change, corporate governance and audit effort, China Journal of Accounting Research, 8(4), pp. 315335. doi: 10.1016/j.cjar.2015.05.002. Gunin-Paracini, H., Malsch, B. and Paill, A. M. (2014) Fear and risk in the audit process, Accounting, Organizations and Society, 39(4), pp. 264288. doi: 10.1016/j.aos.2014.02.001. Hines, C. S., Masli, A., Mauldin, E. G. and Peters, G. F. (2015) Board risk committees and audit pricing, Auditing, 34(4), pp. 5984. doi: 10.2308/ajpt-51035. Rahmina, L. Y. and Agoes, S. (2014) Influence of Auditor Independence, Audit Tenure, and Audit Fee on Audit Quality of Members of Capital Market Accountant Forum in Indonesia, Procedia - Social and Behavioral Sciences, 164, pp. 324331. doi: 10.1016/j.sbspro.2014.11.083. Sun, J. and Liu, G. (2014) Audit committees oversight of bank risk-taking, Journal of Banking and Finance, 40(1), pp. 376387. doi: 10.1016/j.jbankfin.2013.12.015.