Tuesday, December 24, 2019

The Social Responsibility Of University Of Manchester

University of Manchester not only charges its social responsibilities for the people in school, but also does them for the people around the world. So the question about how University of Manchester can perfectly perform its social responsibility is really considerable. The topic of my essay will be that management contributes to the University of Manchester’s vision for social responsibility through achieving a delicate balance in allocating resources. I will mainly introduce the idea about how management allocate human resource and financial resource and how it relates to the social responsibility of University of Manchester. University of Manchester, as a huge educational organization, is made up by thousands of staffs. Undoubtably, these staffs are the one to perform the social responsibility. This is where to show management on human resources is extremely vital. Management should pre-realize the different functions of the departments of University and than managing employees. In this case , human resources manager will be familiar with and obey the disciplines of managing. First of all, they recruit and employ the staff through the most just and ethic progress. The University of Manchester has aimed to be fair on employing so that they provide the jobs to types of people from different countries with different race and religions and also do give the same chance to the disable people as they have ability to undertake the job. Another case that is worth to mentionShow MoreRelatedA Critical Evaluation Of How Management Affects The University Of Manchester s Vision Of Social Responsibility1586 Words   |  7 PagesA critical evaluation of how management can contribute to the University of Manchester’s vision of social responsibility Innovation. Leadership. Coordinating. Planning. These are only four out of an infinite number of words that can describe not only management, but also a manager. 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Monday, December 16, 2019

Case Study Of Mercury Poisoning In Canada Environmental Sciences Essay Free Essays

string(181) " high vapor force per unit area, which means that it constitutes a important sum of volatile chemical being released into the air \( World Health Organization \[ WHO \] , 2008 \) \." Between 1962 and 1970, the Wabigon river which was considered as a really of import fresh water resource in the north-western portion of Ontario, and a major beginning of nutrient supply for the people of Grassy Narrows and the Wabasseemoong First Nation communities was poisoned when a mush and paper factory industry known as Dryden paper factory, situated in the North of the river was believed to hold pumped about 10 metric tons of quicksilver into the river with the permission of the Ontario government.. Until 1970, the Ojibwe and other Aboriginal communities along the English-Wabigon River had built their support around this river for nutriment and economic activities. We will write a custom essay sample on Case Study Of Mercury Poisoning In Canada Environmental Sciences Essay or any similar topic only for you Order Now The people were nevertheless shocked with a CBC intelligence on November 1, 1970 that this vitalizing H2O was besides a beginning for possible decease through quicksilver toxic condition. This paper provides a reappraisal of the wellness effects of quicksilver poisoning on open people and how this goes a long manner to impact their manner of life. The paper will besides look at the intercessions put in topographic point by the authorities, whether those policies were helpful and what could hold been done otherwise. The paper will besides reexamine the available ordinances in Canada protecting people from such unsafe elements. A reappraisal was conducted seeking informations bases every bit good as utilizing indexes of published documents to understand the wellness effects. Contamination of quicksilver comes from natural and artificial/industrial beginnings. Naturally, this component appears in little concentrations in many stones, dirts, air and H2O around the universe ( Environment Canada ) . It has been shown that the worst signifiers of quicksilver taints have all resulted from human activities such as damping of industrial wastes which contain quicksilver in H2O organic structures and the usage of quicksilver in the excavation industry. Mercury has a long standing history of wellness effects among open citizens and has been associated with neurological, cardiovascular, immune system, cardinal nervous system, and kidney jobs every bit good as many other wellness results ( Passos A ; mergler, 2008 ) . In small-scale gold excavation, gold is extracted utilizing quicksilver merger therefore presenting a considerable menace to both human and environmental wellness ( Spiegel, Savornin, Shoko, A ; Viega, 2006 ) . Viega et Al ( 2006 ) as cited in Mohapatra and Mohapatra ( 2009 ) states that artisanal and small-scale gold excavation remains the largest planetary user of quicksilver and is still increasing largely in developing states. Findingss have revealed that elevated quicksilver exposure rates among the exposed are straight related to negative wellness results. In a late published study of Dr. Harada, a Nipponese quicksilver expert reveals that the people of Grassy Narrows and whitedog modesty are worse off than they were in 40 old ages ago when he foremost visited the community to analyze the impacts of quicksilver poisoning on the people. Two of such communities that have suffered from quicksilver taint are Grassy Narrows and whitedog first states reserve in northwesterly Ontario, Canada. Introduction Mercury is a powerful toxin, exposed people all over the universe at serious hazard. Many surveies have confirmed mercury toxicity among specific populations and assorted environmental compartments ( National Research Council, 2000 ) . Health outcomes among open populations have been shown to be straight correlated with quicksilver exposure in the environment ( Passos A ; Mergler, 2008 ) . The intent of this reappraisal is to critically measure the recent studies affecting exposure degrees to quicksilver of Grassy Narrows and whitdog community of Northwestern Ontario and the associated wellness results on the people. Between 1962 and 1970, the traditional life styles of these two Northwestern Ontario First Nations communities ( Grassy Narrows and whitedog ) were harmfully affected by quicksilver taint due to a chemical works upstream from their communities ( CBC, 1970 ) . The primary effects of quicksilver taint occurred in the chief basic of nutrient, fish, which had record-high degrees of quicksilver. The secondary effects of quicksilver taint affected the economic resources of these two communities when they were forced to shut their commercial piscaries and fishing ushers which rendered them unemployed ( CBC, 1970 ) . Dryden Chemicals Ltd. pumped 10 metric tons of quicksilver during this period ( 1962-1970 ) into the Wabigoon River which spread into the English River, the Winnipeg River and finally into Lake Winnipeg. This works used quicksilver to do Cl for decoloring paper. On provincial orders, Dryden Chemicals greatly restricted its quicksilver emanations in 1970 and finally halted quicksilver emanations in 1975. As indicated earlier, there are other activities in Canada such gold excavation which expose the populations of the rural communities to mecury. One of such mines located in the first state communities is the Musselwhite Mine which is owned by Goldcorp Inc ( 68 % and operator ) , and Kinross Gold Corporation ( 32 % ) . It is an belowground gold mine and processing works bring forthing about a one-fourth of a million ounces of gold yearly. It is situated on traditional First Nations land and works in partnership with First Nation communities. It is nevertheless deserving adverting that the relationships and understandings between this gold company and the First Nations have been recognized as best patterns within the excavation industry ( Musselwhite Joint Venture Mine Report, 2006 ) . Notwithstanding, all these activities straight or indirectly affect H2O organic structures and fist in peculiar, in these communities. Fishing is an activity considered by some people in Canada as leisure but for Aboriginal communities, fish ingestion is considered as portion of the civilization and this constitutes an of import beginning of support for many Aboriginal communities ( CBC, 1970 ) . Mercury exists in three signifiers ; elemental ( vapor ) , inorganic ( mercury compounds formed with other metals ) , and organic ( elemental quicksilver with C ) ( Selid, Xu, Collins, Striped Face-Collins, A ; Zhao, 2009 ; Health Canada, 2010 ) . Beginnings of quicksilver scope from a assortment of natural beginnings, such as vents and dirts, to knowing human release activities, such as that in some excavation and other industrial operations ( Santos, Jesus, Brabo, Camara, Loureiro A ; Macarenhas, 2000 ) . Mercury has a comparatively high vapor force per unit area, which means that it constitutes a important sum of volatile chemical being released into the air ( World Health Organization [ WHO ] , 2008 ) . You read "Case Study Of Mercury Poisoning In Canada Environmental Sciences Essay" in category "Essay examples" Continuous exposure to contaminated air, through direct inspiration of firing amalgam or through ingestion of quicksilver contaminated merchandises, particularly fish, are easy beginning of soaking up into the lungs and other variety meats which consequences in a important sum of quicksilver related wellness effects ( WHO, 2008 ) . Miners besides have a high hazard of exposure due to direct soaking up through the tegument while managing the quicksilver. Concentrated quicksilver exposures, such as that in contaminated fish and other consumable merchandises, cause serious wellness jobs. Health effects have shown to be correlated with degree and signifier of quicksilver exposure, whether it is elemental, organic, or inorganic. Vapour is the most readily transmitted exposure tract into the organic structure, followed by inorganic exposure on tegument ( Health Canada, 2010 ) . Biomarkers and bio-monitoring are defined methods to understand degrees of environmental chemicals through hair, blood, and urine samples ( Wong A ; Lye, 2008 ) . Biomarkers measure quicksilver concentrations and all biomarkers identified in literature are accepted as valid indexs of quicksilver exposure, although each independent marker provides a different reading of degree or type of exposure. All methods are of import in understanding proving degrees of quicksilver exposure, as most literature surveies do change on proving type. The wellness effects of quicksi lver are extremely dependent on its chemical signifier. In add-on, the definition of exposure has been defined otherwise in most literature, although as a planetary definition, it is defined as contact over clip between a individual and one or more biological, chemical, or physical agents ( WHO, 2008 ) . Harmonizing to Selid, Xu, Collins et Al ( 2009 ) , human related quicksilver emanations from the work of industries have increased with regard to natural emanations. The Agency for Toxic Substances and Disease Registry ( 1999 ) , as cited in Selid, Xu, Collins et Al ( 2009 ) , reported that about 80 % of anthropogenetic quicksilver emanations release elemental quicksilver into the air through industrial procedures, about 15 % of this quicksilver is released into the tellurian environment, and 5 % of anthropogenetic quicksilver emanations is carried from industrial effluent to the aquatic environment, inciting nutrient contaminations based on natural resources. Health Canada defines the blood quicksilver concentration counsel value, or threshold, of 20AAÂ µg/L for grownups. Harmonizing to this parametric quantity, any environmental quicksilver degree above this defined sum must hold follow up action to cut down the effects of human exposure ( Statistics Canada, 2008 ) . Within this paper, the Statistics Canada degree will be used as a set point in which comparings can be made. It should besides be noted that occupational exposure to mercury vapour occurs chiefly in fishing and gold excavation industries where normally people are employed ( Vahter, Akesson, Liden, Ceccatelli, A ; Berglund, 2006 ) . History: Brief Global Picture. Globally, quicksilver toxic condition has been documented in states such as Japan ( 1953-65 ) , Iraq ( 1971-72 ) , Pakistan in 1969 and my ain state Ghana in 1969. The quicksilver toxic condition in in Japan attracted a batch of involvement. This was after some occupants of Minamata with unusual symptoms of an unknown disease were admitted at the Minamata Health centre in 1956. Health functionaries were able to associate this unusual disease to mercury toxic condition. An industry which used involved quicksilver in its procedures was allowed to let go of its waste into the Minamata Bay. The governments detected that people who depended on the fish and shell fish from Minamata Bay were the lone people affected by this unusual disease. It was realized that the fish and fish shell of the Bay had been poisoned with quicksilver. The usage of quicksilver nevertheless increased drastically throughout the universe after universe war two in assorted industries including the pigment, agribusin ess, electrical, leather tanning and paper bring forthing industries. History of Mercury Poisoning in Canada ( Grassy Narrows and Whitedog reverves ) Mercury toxic condition in Canada was accorded the necessary attending after the people of Grassy Narrows and whitedog militias were affected by this on-going threat at the clip. Grassy Narrows is a modesty located about 80km at the northeast portion of Kenora. Whitedog, on the other manus is located about 70km to the West, off the Manitoba boundary line. Wholly, there were about 850 dwellers in the two militias during the late sixtiess when the issue of quicksilver toxic condition erupted ( CBC, 1970 ) . The issue of quicksilver toxic condition of Canadian Waterss and fish became apparent to the populace in 1969 after the Federal Department of Fisheries and Forestry embarked on the commercial catching of fish from the Lakes of Cedar and Winnipeg every bit good as the Saskatchewan river and Red river, all in Manitoba ( Bligh 1970 ) . This disclosure prompted the federal authorities to inform the proprietors of the commercial fishermen and tourer centres along the English-Wabigoon river of an at hand closing of their installations because the fish in those rivers were insecure for both carnal and human ingestion. Fish in the rivers were proving really high degrees of methylmercury ( I have non finished this subdivision. Will continue after acquiring more literature ) Effectss of Mercury on Exposed Populations Over the last three decennaries, many human wellness surveies have been executed in many communities to understand the exposure effects of quicksilver on worlds. There is a big organic structure of research grounds that supports a relationship between occupational exposure to mercury amongst exposed people and negative wellness results. Harmonizing to a systemic reappraisal measuring decadeaa‚Â ¬a„?s worth of informations, Passos and Mergler ( 2008 ) denote that gold mineworkers are the most critical population with the highest reported degrees of quicksilver in the universe today. However, in Canada, where little graduated table gold excavation is non common, the following most critical populations exposed to quicksilver are those who consume fish from quicksilver contaminated H2O organic structures either wittingly or unwittingly ( Health Canada, 2010 ) . Harmonizing to the wellness Canada, Canadians in general are largely non at hazard from Mercury poisoning but there is still a concern particularly for people who consume big sums of fish, marine mammals and wild game as portion of their day-to-day diet. Data was extracted to place the most prevailing wellness issues among the open people. All surveies used cohort or cross sectional designs. The most prevailing wellness consequence noted in the informations collected was neurological shortages. Some surveies attempted to understand marks and symptoms of past quicksilver toxicity, while others tested dose degree exposure as a hazard factor for future neurological effects. Neuropsychological effects Multiple mentions, dwelling of cross sectional, cohort and equal reviewed literature were used to picture the effects of quicksilver exposure on neurological operation. Results revealed a important dose response consequence between quicksilver and neurological shortages ( Passos A ; Mergler, 2008 ) . Studies including those who have used strict neurological scrutinies, found neuro-toxic effects including decreased cognitive maps, lessenings in attending or spacial public presentation, hapless leg coordination, multiple sensory troubles, shudders, concentration troubles, insomnia, memory loss and kidney disfunction ( Counter, Buchanan, A ; Ortega, 2005 ; National Research Council, 2000 ; Passos A ; Mergler, 2008 ) . One independent survey, every bit good as documented findings within reappraisals, indicated that hearing loss was associated with quicksilver exposure among open populations, nevertheless it is to be noted that writers could non define whether the toxicity was purely d ue to occupational exposure through inspiration, or if it was through dietetic ingestion of contaminated country nutrient, such as fish ( Counter, Buchanan, Laurell, Ortega, 1998 ; Passos A ; Mergler, 2008, National Research Council, 2000 ) . It is hard to place comparison factors from each survey as consequences were elusive amongst independent and systemic reappraisals, every bit good as most surveies did non detail biomarkers. Immune system effects Recent surveies have narrowed focal point in on the impact quicksilver exposure has on immune system working. Studies defining the relationship of quicksilver exposure in the Amazon mine workers found a strong correlativity between quicksilver exposure and malaria ( Passos A ; Mergler, 2008 ) . One survey reported that malaria was four times higher for those persons describing a history of working with inorganic quicksilver than those who did non ( Crompton et al, 2002 ) . A reappraisal on grounds in Amazonian excavation populations illustrate consequences consistent with other findings that quicksilver induced effects are apparent including autoimmune disfunction ( Passos A ; Mergler, 2008 ) . Reports based on urinary biomarkers identified exposure rates runing from 0 to 240 AAÂ µg/L and concentrations in the blood samples varied from 0 to 30 AAÂ µg/L ( Crompton et al, 2002, Passos A ; Mergler, 2008 ) . Harmonizing to environment Canada, because Mercury exists in three differen t signifiers ( gas, organic and inorganic ) , the degree of toxicity and continuity in open persons vary depending on this signifier an person is exposed to. Silva et Al ( 2004 ) documented effects of quicksilver on activated immune cells and documented the response of both redness and anti-inflammation and found significantly increased redness in those who had been exposed to inorganic quicksilver and noted that quicksilver may besides be related to other chronic auto-immune diseases such as Lupus and arthritis. Central Nervous System Effectss The consequence of quicksilver on the cardinal nervous system has been extensively studied in high and low-dose exposures. However, much of the literature identified within the context of the systemic reappraisals. As portion of this reappraisal, the initial surveies are non included due to the day of the months completed, nevertheless, it is to be noted that Passos and Mergler ( 2008 ) and the National Research Centre ( 2000 ) found that several marks and symptoms related to the cardinal nervous system shortages are evidentiary characteristics of chronic high-dose exposures to Mercury in grownups. These included centripetal damage of the appendages, perturbation of equilibrium, and subjective symptoms such as concern, musculus and joint hurting, forgetfulness, and weariness ( Passos A ; Mergler, 2008 ; National Research Council, 2005 ) . Cardio-vascular effects Mercury accumulates in the bosom, and exposures have been associated with blood force per unit area alterations and unnatural cardiac operation ( National Research Council, 2000 ) . Based on the inclusion standards of the reappraisal, merely three surveies evaluated quicksilver exposure and cardio-vascular effects ( Passos A ; Mergler, 2008 ; Fillion, Mergler, Passos, Larribe, Lemire, A ; Guimaraes, 2006 ) . Numerous surveies of cardiovascular effects have been referenced in the systemic reappraisals, although all autumn outside inclusion standards for this reappraisal. One independent survey by Kobal et Al, found that chronic exposure in populations has been implicative of cardiovascular toxicity, nevertheless grounds is non clear ( Kobal, Horvat, Prezelj Briski, Krsnik, Dizdarevic et Al, 2004 ) . Other surveies reported high blood pressure and unnatural bosom rate among open workers ( National Research Council, 2005 ) . It should be noted that all surveies, including those within the systemic reappraisal, reported or referenced that higher blood force per unit area was significantly related to high quicksilver degrees. It is besides to be noted that the biomarker agencies could non be used as they varied within each survey and were non comparable. Kidney maps The kidneys are sensitive to mercury following inspiration exposure. Several probes have found nephritic alterations in populations inveterate exposed to mercury toxic condition ( National Research Council, 2000 ; WHO, 2008 ; Passos A ; Mergler, 2008 ) . One survey done in 1993 measured 50 workers in a cohort survey looking at exposure degree differences on kidney eliminations between mining workers and control workers ( Cardenas, Roels, Bernard, Barbon, Buchet, Lauwerys, et Al, 1993 ) . The statistical analysis resulted in workers egesting a average quicksilver degree of 22 mcgs over 11 old ages ( Cardenas, 1993 ) . The chief nephritic alterations associated with the exposure to mercury were chiefly found in workers egesting more than 50 micrograms/g and resulted in increased escape of cannular enzymes and antigens and biochemical changes ( Cardenas, 1993 ) . Health Canada besides acknowledges that quicksilver toxic condition can be really damaging to babies, particularly when the toxicant is easy passed on to the babies through chest milk. This is based on the fact that the nervous system of babies and kids is really sensitive to mercury and a minimum exposure can do symptoms such as reduced IQ, delays in walking and speaking, deficiency of coordination, sightlessness and ictuss. The findings of quicksilver toxic condition in grownups postulated by wellness Canada is consistent with the reappraisals I have done with few add-ons. High exposures of grownups to mercury poisoning leads to detrimental jobs such as personality alterations, shudders, alterations in vision, hearing loss, loss of musculus coordination and esthesis, memory loss, rational damage and in some instances decease ( Health Canada, 2010 ) Effectss on the people of Grassy Narrows and Whitedog militias Associating the inauspicious effects of the quicksilver exposure in Grassy Narrows and Whitedog militias, the effects manifested in two creases. The primary effects of the taint occurred in the chief basic of nutrient and fish, which had record-high degrees of quicksilver ( Harada et al, 1976 ) . The secondary effects affected the economic resources of these two communities when they were forced to shut their commercial fishing activity which rendered huge figure of people unemployed ( CBC, 1970 ) . The open communities were affected by a disease known as Minamata disease ( Named after a unusual disease which affected the people of Minamata in Japan after terrible quicksilver toxic condition ) . Minamata disease is a neurological syndrome caused by terrible quicksilver toxic condition. The symptoms of this disease were noticed in the late sixtiess among the people in Grassy Narrows and whitedog first state communities. As indicated earlier, the symptoms being experienced were similar to that which occurred in Minamata, Japan after the terrible quicksilver toxic condition in that community. Most Nipponese physicians who had been involved in analyzing this disease came to Grassy Narrows and the whitedog community merely to recognize that the quicksilver degrees in the bloods of the dwellers measured between 100ppb and 200ppb, far transcending the wellness Canada bound ( commission for Native concerns, 2007 ) . Harmonizing to Harada et Al ( 1976 ) , the people had symptoms such as centripetal perturbations, narrowing of the ocular field, impaired hearing, unnatural oculus motions, shudder, impaired balance and hapless articulation of address. How to cite Case Study Of Mercury Poisoning In Canada Environmental Sciences Essay, Free Case study samples

Sunday, December 8, 2019

Healthy Hospital Modern Medical System

Question: Discuss about theHealthy Hospital for Modern Medical System. Answer: Introduction Information system provides an attractive opportunity for dishonest employee in sensitive job position to develop and implement fraudulent schemes. Many different types of technical information scheme can be implemented to control this situation to occur and detect the errors. In some case employee plays an important role in development process to improving the system. The internal auditor with strong information system can specify the problem and correct the areas of the conflict. Healthy Hospital is a large hospital located in San Francisco, California, USA. Established in 1912, affiliated with prominent university and medical school, and developed a mile stone in excellent reputation for women and child hospital. Hospital consists of 340 in bed patient, with 420 physicians in medical staff department. It has estimated in 2010 with a budget of $ 250 M and total assets amounted to $ 300 M., the hospital provides all kinds of medical supports to the greater San Fransico Community (Le vi, 2013). Body Healthy Hospital is an organized operating system where is maintains unified audit practice with effective knowledge and capacity to high rate of business development. The hospital has two Certified Information System Auditors; it has all facilities of modern medical system with critical care, home health care and ambulatory. However for last few years it has increased its profit with modified account system and audit policies, which prevents in protecting the safety and security of the records. Moreover the admin accounts staffs are working day and night to make the process more effectively the Hospital reaches successful venture. It has enable the vender to more alert to provide the best quality of services to offer them. Example can be cited to prove the use of effective business measures to its internal and external associate is use of Key Accounting System AS/400 and TANDEM software application program(Chfer et al., 2010). As we know each and every organization wants get success in account of business terms. It can only be possible if there is a unified account and audit process for growth and development of the firm. Similarly Health Hospital has adopted some measures to prevent the fraudulent and get the accounts corrected in systematic manner. The incident can be described to make the process more prominent like use of strong background of investigation and involved sensitive departments (i.e., Admin, Accounts, and Finance IT). During the routine audit process the Finance or Accounts Manager exercise its knowledge and skills to develop the process of accounting. In addition to that several other accounting policies can be implemented for internal checks and controls, like sample techniques, surveys and even in depth reviews of the books of accounts with practices and policies laid by the accounting system in the audit format. Moreover the reviews of account payable, account receivables, Human Resou rce Management policies are also taken into account while dealing with this process (Teece, 2010). Matt Harris was from the very beginning was eager, curious and personable to work for Healthy Hospital, he was very clever to built a good relation with his senior management ,so quickly hired as temporary accounts payable clerk. Being a temporary clerk Matt Harris as one independent contractor. As a normal process HH paid all its contractors and suppliers through account payable module of its financial information system. As time progressed Matt Harris was absorbed as full time staff. Although Matt was not working a temporary staff and was not treated as an independent contractor, his accounts payable details was not deleted he started to use undue advantages of fringed benefits (e.g. health insurance, vacation pay, disability insurance) and regular paychecks, which were process through oracle(Lokanan, 2014). Apart from Harris, Track Downs, Elinor Linz Steven Jones were held accountable for this fraud as his independent contractor accounts was not deleted due to negligence and moreover Track Downs had taken Harris as temporary staffs without any interviewing any other else or even request for any background check or investigation. At the same time being an assistant account payable manager Elinor Linz who had serious worked for a long time in Healthy Hospital had committed a mistake without any intention paved a way of missapproation of accounting which caused huge set back to the Healthy Hearth. In other hand if proper verification of checks, copies of report, information system reports, and cash disbursement reports can be check in regular interval the problem can be solved at the beginning. In this context Internal Audit Manager can play a vital role in improving this situation by his knowledge and skills. In this particular case as an Audit Manager one should be always ready with solution with verification of books of accounts, all relevant data related to cash, credit and even debtors .Even it should be kept in mind the audit manager will have keep eye on day to day transaction of accounts, banking details and every entries done on the accounting packages. It will be really good if one should exercise the practice of regular accounting and weekly plan of audit, review the books on daily, weekly and monthly basis. Effective feedback session can be kept on regular basis where the working of the staffs will be analyzed on weekly basis. Apart from this other policies can be implemented by using third party vender where each and every book of accounts will be verified and audited on monthly basis, where frauds, errors and misappropriation of accounts will be detected and s olved with immediate effect. It will result a good effect on the accounting process (Zwaan et al., 2011). Audit is accounting process where it recognizes the facts and figures pertaining to books of accounts. It is a continuous process which follows the rules of Companies Act. It mainly highlights the gray areas of accounts where frauds and errors can be proved by the evidence of sufficient materials which can effective opinion with fair and true views(Bentley et al., 2013). Prevention of error and fraud is a responsibility of the management. As an auditor can help the management in drawing attention to the weakness in the internal control system and suggest remedial measures. The reporting on the degree of reliability of financial statement is the main objective of auditing, detection and prevention of frauds and errors is only the secondary objective. However the main objective of audit is to ensure extent in specified circumstances. The auditor can be appointed for evaluating efficiently of various operation procedures or to check the property of the transaction or to examine the adherence of policies and procedures. Audit becoming social orientation day by day as it measures the performance of the business and thereby helps the society in the following ways, like utilization of the resources available and using it in systematic way. It enhances quality, improvement and safe guard the interest of the people associated with. Accelerate fair trade pract ice and pollution control, advancement in efficiency productivity with broad outlook. Some typical methods of auditing are vouching, depreciation, Reserve surplus and verification and valuation of assets and liabilities(George Buyse, 2015). As going through the passage one thing is clear Healthy Hospital had huge name and fame in health field with all resources available at one shot with qualified and experienced staffs, but one was clear the error occurred by simple mistake only by mere negligence. The problem can be eliminated only by presence of mind, say for example a temporary staff who had been working as independent contractor has its vender accounts with company, but later one he was absorbed as permanent staff ,then it was the duty of the accounts executive to delete the account. At the same it is ensure that the company should check and verify the staffs before they are boarded and proper interview process will be conducted for better understanding. In this particular case the situation was troubling and people were involved in the matter, making mark in the brand. Due to fraud several questions were raised with functioning of the Finance Department, Financial policies, and human resource policies and above all the Information system. In a nut shell the effective solution can be involved by ensuing the books of account should be audited on regular basis based on Cash Books, MIS, Bank details and above all effective accounting policies. One the frauds are detected it is necessary to make certain policies which can be followed to eliminate the problem only be implementing proper sets of legal procedure, verify the books of accounts ,using sampling theory and updating the books on regular basis, improve internal control and checks, governance and protection aga inst future fraudulent activities(Sait, 2013). Conclusion The auditor plays a vital role in verification of accounts while coordinating with regular visit to its clients ensuring the efficiency of the books are updated on regular intervals. In the same note it is mandatory that the Annual Reports are generated at the end of the financial year a par the company law. Mostly it is seen that capital loss are being enquired the company it is the prime duty of the auditor to create policy where the gap can be minimized ensuring better result. Continuous audit can be done with company for safety and security measures. References Alabede, J., 2012. The role, compromise and problems of the external auditor in corporate governance. Research Journal of Finance and Accounting, 3(9), pp. 114-126. Available at : https://pakacademicsearch.com/pdf-files/ech/519/114126%20Vol%203,%20No%209%20(2012).pdf. Bentley, K., Omer, T. Sharp, N., 2013. Business strategy, financial reporting irregularities, and audit effort. 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Available at: https://www.emeraldinsight.com/doi/abs/10.1108/JFC-03-2013-0016 Sait, H., 2013. Auditing and analysis of energy consumption of an educational building in hot and humid area. Energy Conversion and Management. 66:143152. Available at: https://www.researchgate.net/publication/235423899_Auditing_and_analysis_of_energy_consumption_of_an_educational_building_in_hotand_humid_area Teece, D., 2010. Business models, business strategy and innovation. Long range planning, pp.172-94. Available at: https://www.fce.austral.edu.ar/aplic/webSIA/webSIA2004.nsf/6905fd7e3ce10eca03256e0b0056c5b9/355c3d55983b170d03257d3a006eff18/$FILE/Teece%20Busines%20Models.pdf. Zwaan, L., Stewart, J. Subramaniam, N., 2011. Internal audit involvement in enterprise risk management. Managerial auditing journal, 26(07), pp. 586-604. Available at: https://eprints.qut.edu.au/69998/4/69998.pdf