Auditing and Assurance Services

SECTION A

Q.1 As a lecture-in-charge,
> I will fail the student because
i) If a student does not respect for the dignity of individual and human diversity, he/she will somewhere fail in later stages of life even if I pass that student now. For instance he/she might be asked in the interview stage of a renowned company after graduating that how they will spread human diversity in the workplace and most of the employers look for attributes such as dignity and human diversity in individual. Keeping better future of a student in mind, I will fail the student so that he/she can develop those particular attributes from the unit. ii) If a student has no intention for common good and cannot respect his/her fellow beings than student will be neglected by society and also he/she is lacking the very basic competitive demands of all the organizations. iii) These are the requirements set by university and as a lecture-in-charge I am bound to follow as a code of conduct and be ethical in my decisions. Also I will make sure my every student develop those attributes so that they can act ethically to make informed decisions.

> I will pass the student because
i) I believe subject matter is the knowledge gained from the unit not from following the attributes. I will not consider his/her personal character as a subject matter as attributes such as personality, human diversity, common good cannot be judged but knowledge can be judged from exams. ii) Universities have high attributes which they force students to follow and not everyone have those attributes. Also at this stage students are bit immature to understand importance of graduate attributes in professional world and in my perspective they will build these throughout their life process. iii) Despite of fulfilling requirements of graduate attributes his personal thinking can be viewed in a positive way such as profit maximization at all costs that the student can prove to be good for company as every company main motive is to maximize profits.

Q2. As a Chief Executive officer,
>Dignity of each individual in a society:
Dignity is the ability to develop a sense of self-worth, self-respect, and respect for others. Since for many of us, work makes up a very large part of how we spend our lifestyles, our self-image can be strongly influenced by the work we do and how we are treated in workplace. As a CEO, I believe it is necessary to have and maintain a certain behavioral culture which can be done by
Designing workshops to cultivate acceptable culture and values that is free from any form of discrimination, harassment or bullying.
By rewarding and appreciating work of employees. Also listening to their complaints and taking actions against any unacceptable behavior that hurts someone’s dignity.
Building a policy such as ‘zero tolerance’ to bullying or harassment at work and everyone to be treated with dignity and respect irrespective of their positions.
Developing policies by involving all employees of the company and Continuous reviewing them to ensure they remain effective and relevant.
>Human Diversity
The main objective of incorporating diversity in an organization is to improve productivity and remain competent as in the world of globalization different people from diverse backgrounds, beliefs, values, attitudes, behaviors etc. work together forming a multicultural environment. Despite of being from different ethnic groups, educational backgrounds, dissimilar languages and different levels of mental and physical potentials, they are the productive employees of company brought together by the employers to work for the same goals. As a CEO of the company I consider it to be my first and foremost objective to provide my employees a neutral environment to work in and to understand their and others culture. I will achieve this by:
Hiring people from different educational backgrounds with alternative skills such as KPMG (2013)