Auditing - Assurance - and Compliance Services

Question: Discuss about the Auditing, Assurance, and Compliance Services. Answer: Introduction: The present study sheds light on the relevant accounting theory and the auditing and assurance services. This particular study is based on a case study that illustrates the operations of the BSF Ltd., an Australian bioresearch organization that is listed in the Australian stock exchange. This particular organization carries out research for the purpose of utilization of the bacteria for the manufacture of fish. However, the corporation BSF Ltd also undertakes diverse research operations that orients around bioresearch for discovery of the sustainable aqua cultural feeds. The study also reflects the challenges faced by the research organization that encompasses the failure of research on the plant-based feed that could solve the concerns of the fish based feed along with the cost borne by the organization due to the unsuccessful projects. The unsuccessful research also drew criticisms from the environmentalists and faced the allegation of diversion of the high worth food crops into lu xurious fish. This led to the new research on the bacteria based research for the generation of the feeds that ultimately met with success. The current study therefore deals with the steps that need to be taken into consideration before the auditing and application of the same into the operations of the BSF Ltd. Thereafter, the present report deals with the evaluation of the risk of the audit, process of application of different functions. Furthermore, the current study discusses the entire audit program for the company and discusses the accounting treatment of the research as well as development transactions. Besides this, the present study also discusses the accounting treatment of the government grant received by the corporation from the Commonwealth Scientific and Industrial Research Organisation (Federal Government of Australia). Consequently, the study deals with the evaluation of the research as being socially as well as environmentally friendly. Finally, the present assignment carries out analysis of the reasonableness of the assertion regarding the patent value as the exclusive control over the advanced technolo gy used by the research organization. Steps to be considered before acceptance of audit and application to the operations of BSF Ltd The audit process necessarily needs to adhere to the auditing standards stipulated under the section 336 of the Corporations Act 2001. The process of conduction of the auditing needs to comply to the auditing standards namely, the ASA 100 (Preamble to AUASB Standards), ASA 101 (Preamble To Australian Auditing Standards), ASA 102 (Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements) among many others (Christensen et al., 2012). The process of the evaluation of the audit comprises of the inspection of the prospective clients of the accounting firm, allied activities of the business together with the owners. The sequential process of the audit also comprises of evaluation of diverse objectionable risk associated to the client that includes enquiry of the overall reliability of the corporation (Duncan Whittington, 2014). However, as a result the procedure of the audit follow the due diligence procedure and verify the overall ethical thre ats associated to the confidentiality or else the contradictory advantages. In addition to this, the BSF Ltd also needs to have the adequate competence for executing the business activity, as this organization is mainly a bioresearch organization. However, diverse circumstances for the purpose of the performance of the audit embrace the process of determination of different suitable framework for the financial as well as account of the corporation (Homb et al., 2014). Furthermore, the process of audit also includes the examination of the legitimacy of the presented information concerning the client along with the conformation with the diverse accounting standards. Besides this, the auditor also needs to examine the overall ethical requirements and maintain the overall quality of the activity (Ahmed Haji Anifowose, 2016). Over and above this, the management of the corporation also needs to be in agreement with the one another as regards the preparation of the financial statement. Th erefore, the evaluators need to ensure that the financial statements of the company are also free from the material error that might be owing to fraudulent activities if not unintentional mistakes. As rightly indicated by Shah Nair (2013), the assessor can disallow the overall engagement with the client firm if the management implements constraints on diverse activities of the audit. In addition to this, the assessors can in turn refuse certain suggestions of audit when the financial records are not prepared according to the acceptable regulations. Nevertheless, the assessors assume confirmation from the preceding auditor as regards the execution of the legal and at the same time the process of implementation (Simpson et al., 2016). In addition to this, the assessors also need to make it certain that the choice of the proposed assessor according to different statutory obligations. Ultimately, the auditor has the need to submit the requisite letter of engagement with the client. Risk assessment of the audit of BSF Ltd The process of evaluation of the audit risk needs to adhere to the Australian Auditing Standards that institutes different requirements and at the same time offer the process of implementation of the standards. The assessor can abide by the rules such as the AUASB ED 7/08 ( the Proposed Auditing Standard ASA 315) that helps in the process of identification as well as assessment of the risk of materiality. In addition to this, many other standards are laid down as a guideline for carrying out the entire audit. The primary intention of the assessor is to identify and at the same time reduce the overall risk to a significantly low level (Hegazy Farghaly, 2016). The analysis of the present case study reveals the fact that the inherent risk of BSF Ltd is 90% and on the other hand the control risk stands at 5%. In addition to this, the risk of detection is recorded to be 80%. The audit risk in the present case can be evaluated by utilization of the Audit Risk Model in which the assessor c an take into consideration both the control as well as inherent risk (Chambers Odar, 2015). Therefore, the audit risk can therefore be calculated by implementation of the formula that states that the risk of the audit is necessarily the multiplication of all the registered inherent risk, detection risk as well as the control risk. Therefore, the formula for the calculation of the audit risk can be put across as (Audit Risk = Inherent Risk*Detection Risk*Control Risk). As mentioned in the case study, the audit risk is therefore equivalent to 0.36 (0.36=0.8*0.9*0.05). Thus, the audit risk is registered to be 36%. However, the audit risk in this case is under 10% that is regarded as the standard for the audit risk, therefore, there is a need to have audit risk within the limit of 10%. This reflects the fact that the assessors can execute the role of audit for the client company BSF Limited. Discussion of the audit program for the BSF Ltd As rightly indicated by Pitt. (2014), the auditors have the need to devise and at the same time create audit program in a bid to make it certain that the business functions as well as control of the organization can be evaluated for the purpose of rectification. In addition to this, the assessors can also get hold of adequate information as well as requisite substantiation by conduction of diverse audit programs that includes list of different functions that are essentially involved in the process of assessment and audit process. Again, the suitable individual audit procedure are primarily designed with the intention of the development of accounting methods and at the same time accounting strategies (Graham, 2015). Nevertheless, the audit process also takes in different substantiated tests as well as other methods of control. For the purpose of the substantiation of the audit opinion, the assessors need to comply with diverse performance requirements according to the specific require ments of the audit regulations (Australian Auditing Standards) for the particular audit program and thereby build up the important working papers of the assessors (Lowell, 2016). Again, the assessor also needs to record different features that in turn can aid the entire procedure of the validation of the audit (Auasb.gov.au., 2016). The important factors of the audit program also need to integrate the process of the preparation of the working papers that can essentially facilitate the overall process of retention of the union with the presentation of the audit. In addition to this, the auditors also need to arrange the working papers and keep account of the business functionalities in both the current as well as the permanent audit directory. As rightly indicated by Chambers Odar (2015), the permanent audit paper therefore includes diverse substances that can persistently exert impact on the entire performance that comprises of the Document of the Copy of Memorandum of Association of the company BSF Ltd. In addition to this, the permanent audit paper also comprises of extracts of different important legal documents significant minutes in addition to the documents of agreements of the organization BSF Ltd. In addition to this, the documents of the audit also need to include important information concerning the internal control and at the same time the process of the accounting that the management of the organization BSF follows (Christensen et al., 2014). In addition to this, the audit documents also comprises of the structure of the company, information offered by the legal advisors as well as the bankers of the particular business entity along with the letter of the engagement. The document also replicates the evaluation of diverse accounts of balance of the corporation BSF Ltd, illustration of the process of evaluation of the financial statements at the time of audit by other auditors along with the perspectives of the assessor. The auditor presents the points of view regarding the overall internal control procedure, procedure for accounting, adherence to different ethical requirements along with the quality of the financial declarations (Chychyla et al., 2015). In addition to this, the important performance indicators together with the important ratio can assist in the process of detection of the specific trends of the business as well as the evaluation of the process of assessment. Moreover, the working paper of the audit also comprises of the constitutional documents of the BSF Ltd that replicates the entire business structure. Set of the journal entries for the transactions of the research and development The Journal entries for the research and development expenditures are as follows The journal entries for the Year 2013 Dr. RD exp 260,000,000 Cr. Cash or A/P 260,000,000 Dr. Cash or A/P $500,000,000 Cr. RD exp. $100,000,000 Cr. Unearned grant revenue $400,000,000 The journal entries for the Year 2014 Dr. RD exp. 100,000,000 Cr. Cash or A/p $ 100,000,000 Dr. Unearned grant revenue 100,000,000 Cr. Research grant revenue 100,000,000 The journal entries for the Year 2015 RD expenses $ 100,000,000 Cr. Cash or A/p $100,000,000 Dr. Unearned grant revenue 100,000,000 Cr. Research grant revenue 100,000,000 The journal entries for the Year 2016 RD expenses $ 60,000,000 Cr. Cash or A/p $60,000,000 Dr. Unearned grant revenue 60,000,000 Cr. Research grant revenue 60,000,000 Decisions regarding the accounting treat of the grant In keeping with the accounting directions established under the standard AASB 120 that yet again congregates with the conditions stipulated under the IAS 20, the dealings of accounting for ascertainment of the government grants can be carried out properly (Aasb.gov.au. 2016). Again, as mentioned in the accounting stipulations, the set of laws established under relevant principles of accounting, the government grants can be registered as profit or else loss and in a systematic way during the course in which the business entity identifies the expenses as the connected costs (Cohen et al., 2013). In addition to this, the process of recognition in addition to documentation of varied government grants similar to profit if not loss is not according to the specific assumption of accrual accounting as revealed under the standard AASB 101 Presentation of Financial Statements (Aasb.gov.au. 2016). Nevertheless, the method by which the government grant can be recorded does not convince the compl ete technique of book-keeping that can essentially be executed on the subject of the grant. Nonetheless, the government grant can be regarded as a receivable and can be treated as a reimbursement for offering the instant financial preservation to the entire business unit with no probable allied costs that can be documented in profit if not loss throughout the particular time (Cohen et al., 2013). Description of the research as being socially responsible and environmentally friendly As rightly put forward by Shah Nair (2013), the research process carried out by the BSF Ltd also have the need to be socially responsible and at the same time environmental friendly. As mentioned in the case, the research work conducted by the company BSF Limited on the plant based feed faced criticisms from the environmentalists that alleged that the process of diversion of the human quality food crops into the lavish fish is almost identical to the process of diversion of the low valued fish into the course of production. Therefore, this business practice can also affect the poor people and in turn escalate the risk associated to malnutrition. Therefore, there is a pressing need for the development of a socially responsible and at the same time environment friendly research activity. This practice also reflects the fact that the business units have the need to adhere to different set of rules as well as regulations that are essentially stipulated under both the social as well as e nvironmental evaluations in the process of carrying out daily business operations (Christensen et al., 2012). Again, there is also an obligation on the part of the corporation regarding the implementation of the regular tracking of diverse environmental issues in the entire business unit. In addition to this, the brand also has the need to abide by various severe regulation regarding the operational policies that can assist the process of deliverance of the operation (Ahmed Haji Anifowose, 2016). Again, the human resource segment of the company also need to hold fair as well as transparent view that in turn can avoid the partialities to a particular party in a bid to maintain social accountability (Chambers Odar, 2015). Again, the research process also need to abide by the rules of the administration of the company BSF Limited. Assessment of the reasonableness of the exclusive control of the patent values over technology As rightly indicated by Chambers Odar (2015), the process of functioning of control over basically an intangible asset can direct and help in the commencement of forthcoming economic growth (Lowell, 2016). Nonetheless, the capability of a particular corporation to deal with the impending economic refund from a specific intangible asset can occur out of various legal associations that efficiently can be considered as obligatory under necessities of pertinent law. On the other hand, the special control of the company over certain intangible assets that in turn can support the entire course of improvement in common technical aspects. This can facilitate the process of acquirement advantages in the forthcoming phase (Cohen et al., 2013). According to Cohen et al. (2013), the AASB138 paragraph 13 -16, the association BSF Ltd also have the need to be accustomed to the level of expertise as well as potential of the members of the staff that sequentially can generate the step up of economic rewards in the forthcoming time (Aasb.gov.au. 2016). Yet, owing to lack of various lawful manipulations, the corporation BSF Limited can defend the future rewards through substitute actions or trials. References Christensen, B.E., Glover, S.M. and Wood, D.A., 2012. Extreme estimation uncertainty in fair value estimates: Implications for audit assurance.Auditing: A Journal of Practice Theory,31(1), pp.127-146. Homb, N. M., Sheybani, S., Derby, D., Wood, K. (2014). Audit and feedback intervention: An examination of differences in chiropractic record-keeping compliance.The Journal of chiropractic education,28(2), 123. Ahmed Haji, A., Anifowose, M. (2016). Audit Committee and Integrated Reporting Practice: Does Internal Assurance Matter?.Managerial Auditing Journal,31(8/9). Shah, M., Nair, C. S. (Eds.). (2013).External Quality Audit: Has it Improved Quality Assurance in Universities?. Elsevier. Simpson, S. N. Y., Aboagye-Otchere, F., Lovi, R. (2016). Internal auditing and assurance of corporate social responsibility reports and disclosures: perspectives of some internal auditors in Ghana.Social Responsibility Journal,12(4). Chambers, A. D., Odar, M. (2015). A new vision for internal audit.Managerial Auditing Journal,30(1), 34-55. Pitt, S. A. (2014).Internal Audit Quality: Developing a Quality Assurance and Improvement Program. John Wiley Sons. Graham, L. (2015).Internal Control Audit and Compliance: Documentation and Testing Under the New COSO Framework. John Wiley Sons. Lowell, R. (2016). COMPLIANCE AND RISK MANAGEMENT.Managing the Long-Term Care Facility: Practical Approaches to Providing Quality Care, 199. Chambers, A. D., Odar, M. (2015). A new vision for internal audit.Managerial Auditing Journal,30(1), 34-55. Christensen, T.E., Baker, R.E. Cottrell, D.M., (2014). Advanced Financial Accounting. The McGraw-Hill Companies, Inc. Chychyla, R., Leone, A.J. Minutti-Meza, M., (2015). Financial Reporting Complexity and Accounting Expertise. Cohen, J.R., Krishnamoorthy, G., Peytcheva, M. Wright, A.M., (2013). How does the strength of the financial regulatory regime influence auditors' judgments to constrain aggressive reporting in a principles-based versus rules-based accounting environment?. Accounting Horizons, 27(3), pp.579-601. Australian Accounting Standards Board (AASB) - Home. (2016).Aasb.gov.au. Retrieved 14 September 2016, from https://www.aasb.gov.au Auasb.gov.au. (2016).Auditing and Assurance Standards Board (AUASB) - Home. [online] Available at: https://www.auasb.gov.au [Accessed 22 Sep. 2016]. Duncan, B., Whittington, M. (2014, September). Compliance with standards, assurance and audit: does this equal security?. InProceedings of the 7th International Conference on Security of Information and Networks(p. 77). ACM. Hegazy, M. A., Farghaly, M. (2016, August). Internal audit practices and standards: external and internal auditors' perceptions on Compliance in an Emerging Economy. InAmerican Accounting Association Annual Meeting.

Watchmen Essay Topics

Watchmen Essay TopicsThere are many watchmen essay topics available online. The best way to choose a topic is to get your ideas together and then start writing.There are several excellent Watchmen essay topics that you can use. A good place to begin is with the narrative, which is always a good idea. You could then move on to the fiction, which is also a good topic for a thesis or dissertation.Sometimes, you will want to make a serious case for why one side of the debate is wrong, as well as a fun case for the other side. For example, some believe in positive thinking or the old adage, 'you are what you think.' A good Watchmen essay topic should make that argument clear and convincing.Watchmen essay topics are often less intellectual than many college courses. This means that you will need to work a little harder to make sure that you use every opportunity to educate yourself on the subject. If you were just reading the Watchmen comics, you may not understand a lot of the lingo or te chnical jargon that may be used in the essay.Once you have your Watchmen essay topics, it is a good idea to get a dictionary and some literature reviews to familiarize yourself with the subject matter. It is also a good idea to read other Watchmen essays and watch the TV show as well.Since there is an easy parody of Watchmen out there, you may want to use this instead of working on your own Watchmen essay topics. Another option is to use a Watchmen essay topic template that you can download from the Internet. This will help you avoid the complexity of getting your Watchmen essay topics down pat.Finally, you may find it helpful to have some other people read your Watchmen essay topics as well. This may help your classmates, family members or friends to get more involved in the project. They can also add their own opinions about the material if they have any.As you may already know, your essay topics are not the only thing that you will be writing. While the content is important, it i s the way that you deliver the information that counts. The first draft of your Watchmen essay topics can become quite long, but a little help along the way is good for your grades and for the quality of your final product.

The Progression of Heavy Metal essays

The Progression of Heavy Metal essays As in most generations, the youth engages in some type of new and rebellious activity against the mores of their parent's previous generation. One type of rebellion that turned up in the music of the youth and becoming widely popular in the 1980s, however having origins from years before, is heavy metal. This type of music underscores morbidity, ancient civilizations, heroic conflicts, and gothic attitudes. Heavy metal had many influences on future evolutions of music and branched into other types of music. The presence of this type of music in itself, though, had such an impact that many people still listen and are influenced by it today. Although metal music became widely popular and flaunted by MTV in the 1980s, it actually began about fifteen years beforehand. Some say that metal began way back with the Kinks' "You Really Got Me" and the Who's "My Generation" in 1964. However, in 1965, Alice Cooper created the band The Spiders, which really began the first roads to developing heavy metal. Metal music began to gain popularity after Woodstock of 1967, after which people began looking for a new revolution. That is when bands like Cream, the Jimi Hendrix Experience, Led Zeppelin, Deep Purple, Uriah Heep, and most influential, Black Sabbath, came between 1966 and 1970. The term "heavy metal" was coined by Steppenwolf, where, in the song "Born to Be Wild," the term "heavy metal thunder" is first used. On the other hand, the first of the influential bands included the Jimi Hendrix Experience and Cream, commanding the followings of Rush and Van Halen. After that, by 1973, "the kings of heavy metal" (www.hard...) came to be Deep Purple, Led Zeppelin, and Black Sabbath. With those latter two bands also came the Satanic imagery, part trademark, of heavy metal. Jimmy Page, first from The Yardbirds, then the guitarist in Led Zeppelin, influenced much of the distortion of "heavy" guitar playing that came to classify heavy metal musi...

7 ways to avoid letting envy ruin your career growth

7 ways to avoid letting envy ruin your career growth Even though it’s ideal to always keep your eyes on your own career, we’re only human. It’s almost impossible not to look at your friends and colleagues to see where they are in their job, what they’ve done by a certain age, and how much they’re making compared to you. In fact, envy can be a very useful tool and motivator for personal and professional success, provided it comes in the appropriate doses and is put to the best possible use. But if you let it spiral out of its bounds, it can eat you alive- and even ruin your life.Here are a few tips you can follow to make sure you’re comparing yourself to others for the good of self-evaluation and motivation, rather than endless comparison that will only lead to anger or unhappiness about others’ successes.1. Check your reactions.When a close friend or colleague scores a lucky break or achieves something great, what is your reaction? Are you a seething green monster, or are you excited for them, no matter how motivated you are to accomplish great things yourself? And when something bad happens to someone, are you quietly doing a happy dance or are you truly sympathetic for their hardship? Hint: You want to feel good when good things happen to the good people in your life and bad when bad things happen to them. If your reactions are reversed, you have some work to do.2. Get off the Internet.There’s nothing worse for stoking spirals of negative emotion and envy than social media. If you can’t be trusted to use Facebook or Instagram without losing oodles of time and your own humanity, just suspend your accounts. Take a break or cut yourself off entirely- especially if you spend most of the time looking at your high school acquaintance’s successful lifestyle blog. It’s just not worth the risk to your soul.3. Only compete with yourself.If you’re comparing yourself constantly with others, restructure your focus. Instead, start comparing y our present self against your past. How much progress have you made? Enough? Too little? Are you actually killing it by this metric? Remember, you usually have no idea where anybody else began, and with what benefits. It’s no use playing a silent competition game that you can’t win.4. Become the best version of yourself.It is impossible to be authentic and yourself if you’re constantly looking outward. Instead, start caring more about your own personal development and less about how others see you, what they do, or what they are. Be original and authentic and get noticed for who you are, not who you envy.5. Focus on taking action to get what you want.You want the momentum that gets you chugging your way to the top? That requires focus, determination, and hard work- none of which you’re doing if you’re constantly in the hamster wheel of envying your co-workers and friends. You’re also compromising your ability to be an effective networker- al so a crucial piece to your success. Trust yourself enough to be able to sell your capabilities and capacities at the highest possible value, and trust everyone else to take care of themselves.6. Be empathetic.Try putting yourself in someone else’s shoes. That person whose successes have you blowing steam out of your ears is impressive and shiny on the outside, but might be harboring all sorts of hurts and challenges within. Try to see past the social media posts to the human underneath.7. Practice gratitude.Instead of coveting every little thing you don’t have, try being more grateful for what you do have: Your current job. Your current rung on the ladder. How far you’ve come. This doesn’t mean you can’t strive for more or better; it just means you shouldn’t dismiss what you’ve already earned.

Somatization Disorder Research Paper Example | Topics and Well Written Essays - 1000 words

Somatization Disorder - Research Paper Example The ‘somatic’ symptoms that characterize the condition cause impairment, which impedes normal functioning and could cause significant distress. Hysteria is not common in the general populace. However, the condition occurs in 0.2% of males and 0.2% to 2% of females (Lichstein, 1986). Research has proven variation in occurrence, which is attributable to cultural differences. For example, the condition is significantly prevalent in Puerto Rico when compared to other regions (Glorisa et al. 2000). Approximately 10% to 20% percent of first-degree female relatives have the disorder, whereas; the male relatives exhibit heightened levels of sociopathy and alcoholism. Epidemiological studies also show that there is co-morbidity with other conditions of a psychological nature such as anxiety disorders, mood disorders and personality disorders such as dependent, narcissistic, borderline, avoidant, histrionic and antisocial personality disorders (Robert & Gold, 2008). Patients with somatization disorder display various physical complaints which may last for years. This complaint often includes chronic pain and problems in the reproductive, nervous and digestive systems. Stress has been found to worsen the problem and the symptoms often interfere with both relationships and work as patients seek medical attention (Lichstein, 1986). Diagnosis and other evaluations do not explain the symptoms or they may exceed expectations when compared to any medical illness of a similar nature that may be found. Symptom categories that may be experienced include: Somatization disorder starts prior to age 30 and is more prevalent among women than in men. The condition often affects people with chronic pain and irritable bowel syndrome. Somatisation disorder was in the past thought to relate to emotional stress, and the resultant pain was dismissed as a creation of the mind (Pribor et al. 1993).

List routines and procedures to be used in and out of the classroom Essay

List routines and procedures to be used in and out of the classroom - Essay Example (Emmer 2003) Beginning of the day. When the bell rings students have to enter classroom under the direction of elementary teacher. They are entering by way of the door that is assigned to their class. Routines in the beginning of the day can be different, for example, students can create a crossword puzzle using key classroom rules as a clue or they can create different word puzzles that will contain hidden messages for each student. But the most interesting routine will be getting acquainted with rules and other students. The procedure is rather simple. It will allow students to become familiar with main policies, rules and their classmates. Such routine is useful for students to get know each other better. And finally it will help in finding out shy students or such who don’t want to interact. A procedure embraces three simple steps: Transition between activities. Students have to be prepared for transitions between activities. Visual supports may help students to see that the activity is ending and it is time for another activity. Verbal warnings and cues may be also used as a signal to transition. Transitions are easier is they are essential part of class routine. If students are with special needs experience fewer behavioral problems if they are taught transition. Children will move from activity to another with more confidence. Possible routines can be visual cues (social stories, flicking light, visual schedules, using pictures, etc.). A procedure will be the next: Field trip. Field trip is the extension of school curriculum and school day. All school rules affect field trip. The weather for field trip must be clear and all events have to be planned for the early summer or late spring. Students have to prepare meals and to clean up. The routine is to observe the greatest number of insects and to learn something new about them. Students must have notebooks, collecting equipment and field guides. Such activity will be interesting for children,

Approaches to Child Protection Issues

Approaches to Child Protection Issues What we need in child protection is for workers to take a lighter touch approach, more supportive and less intrusive. Discuss and evaluate this proposition. Introduction Where it has been estimated that a child may be at risk then a social worker has a duty of care under the 1989 Children’s Act. Furthermore, he or she is also bound by a requirement to act within a framework that is informed by the Human Rights Act of 1998. This means that the social worker, and any other agencies who may be involved, while having a duty to protect that child, should, nevertheless, also bear in mind the rights of the family. History tends to suggest that these rights are often ignored. How can workers be expected to take a less intrusive approach to child protection issues when the history of Government policy making actually places the onus on them to take more of an interventionist approach? Arguably, the question is almost impossible to answer when social workers are hidebound by the increasingly intrusive policy making that has been the legacy of successive political parties. This paper will look at what is needed in child protection, is for workers to approach cases with a lighter touch. It will begin by looking at the changing concept of childhood and then at successive Governments’ policies since the beginning of the Welfare State. The paper will also look at some research studies which argue that there is a need for intervention and support and how the concept of needs has been substituted for a concept of risk, particularly since the introduction of market principles into social care. Finally the study will argue that while workers should apply a lighter, less intrusive approach to child protection issues, social workers are prevented from doing so as a result of changing market forces and Government policy making. Changing Views of Childhood In pre-industrial societies there was little distinction between youth and adulthood and children were not subjected to codes of behaviour that were different to those of adults. With the rise of the factories and the shift from rural to urban life this began to change and by the 18th century parents were deemed to have responsibility for their offspring and to see that they had a safe and disciplined upbringing. The idea of childhood was a novel one, particularly among the poor where everyone was expected to be economically active, how childhood was understood, therefore depended largely upon class. While ideas were changing children were generally regarded as their parents’ legal property and child cruelty did not become an offence until 1889. Increasingly childhood and adolescence have become problematic concepts and young people are perceived as different and more difficult, than their forbears, thus the perceived need for a different approach to policy making. Young people are often in situations where they are deemed to be ‘at risk.’ Giddens (1998) has argued that the modern world is characterised by manufactured risks, .practices, and policies that are meant to reduce risk or minimise harm but often have unintended consequences. As Giddens maintains with regard to warnings about risk: We just cannot know beforehand when we are actually ‘scaremongering’ and when we are not (Giddens, 1998:30). Need and Risk More recently Kemshall (2002) has raised the question of whether government and social services’ focus have changed from a concept of need to a concept of risk. Recent, further extensions to the concept of childhood have meant that children are viewed as a vulnerable group in need of care and protection. Corby (1993) maintains that historical evidence suggests that while notions of what proper parenting might be said to be, has varied over time there has always been a concern over child abuse. However, Corby argues that despite this concern, childcare and child protection policies over the hundred years leading up to the 1989 Children’s Act were largely ambivalent. Hemshall (2002) argues that rather than late twentieth century policy making remaining ambivalent, an interventionist approach to child protection began to appear from the time of the inception of the welfare state. The interventionist approach, it might be argued, was also a class based system whereby certain types of families (most often the very poor) were identified as problem families. This resulted in new categories pertaining to child abuse and what was meant by the term ‘at risk’. With the emergence of these discourses state powers with regard to family life were increased. This resulted in the Children and Young Person’s Act of 1952. This Act gave greater powers to children’s departments to identify families who were deemed to be ‘in need’ and to oversee their protection. Problem families were associated with ‘cycles of deprivation’, and child abuse was medicalised as the ‘battered baby syndrome’ (Kempe et al, 1962 and Okell and Butcher, 1969, in Kemshall, 2002:71). Over the next fifteen to twenty years both the concept of abuse and the areas where children were considered to be at risk, were extended to include such things as a failure to thrive. The case of Maria Colwell in the late 1960s was given extensive media coverage. This was a new aspect to the debates about children at risk and had the effect of raising public awareness and concern over what was seen as a failure to protect on the part of social service agencies. Subsequently the profession was increasingly held to account for its failure to identify risk and to intervene. Cochrane (1993)[1] maintains that the continuing number of enquiries that took place between the early 1970s and the 1980s resulted in social work being practised in what he describes as a beleagured context for the profession (Cochrane, 1993:82). Scaremongering about perceived risk raises public disquiet and leads to unforeseen outcomes. Nowhere was this more evident than the mistakes made in Cleveland in the late 1980s when widespread child abuse was believed to have taken place and numbers of children were removed from family homes on flimsy evidence. Serious mistakes were made in an attempt to prevent harm. The accusations were later proved unfounded, but some parents had to go to the European Courts in order to get their children returned. Kemshall et al (1997) are of the opinion that while this was the case, rather than recommending a lighter touch, Government policies tended towards even greater intervention. This altered the whole concept of what social services had originally been about, that of helping people in need. The Market Economy, Needs and Risks In the market based economy that Britain had become under Thatcher, needs were to be met by the community in an effort at cutting welfare costs. These developments meant that by 1989 the context had changed from families in need to children at risk. †¦the notion of the ‘child in need’ and the ‘child at risk’ is constructed through the dominant discourse of modernity’s welfarist normalisation of families. This locates children in a bounded space within which certain behaviours, activities and attitudes are seen as normal or deviant (Kemshall, 2002:73 citing Moss et al, 2000). As Kemshall (2002) maintains we have become defensive about risk and see it in terms of harm to be avoided this negative view of risk can lead, as Douglas, (1992) contends to a culture of blame. The (system we are in now is almost ready to treat every death as chargeable to someone’s account, every accident as cuased by someone’s criminal negligence, every sickness a threatened prosecution. Whose fault? Is the first question (Douglas, 1992:15-16).[2] Agencies, both statutory and non-statutory, have a duty with respect to safeguarding children. This was highlighted in research evidence and further documented in the Department of Health 1999 Report Working together to safeguard children. While it might be argued that this view can lead to mistakes such as those made in Cleveland, and there are still many cases where perfectly innocent parents have had their children removed from the family home, social workers try to do their best in very difficult circumstances. This means that there are times when they are over zealous and intervene in cases where a child was never at risk, and at other times they miss the warning signs and make mistakes. The public tends to remember the mistakes rather than applauding the good work that is done. This is because when mistakes are made they can lead to horrifying consequences as the case of Victoria Climbie demonstrates. Since that time guidance on when and how to act has tended to be clearer and more precise. Most of this has been in response to the recommendations of Lord Laming after his work on the Victoria Climbie enquiry (Laming, 2003). A whole series of measures have since been put in place aimed at those families and situations where a child could legitimately be deemed to be at risk.. The Joint Chief Inspector’s Report, Safeguarding children (2002) defines safeguarding children and their families in the following way: All agencies working with children, young people and their families take all reasonable measures to ensure that the risks of harm to children’s welfare are minimized, and where there are concerns about children and young people’s welfare, all agencies take all appropriate action to address those concerns, working to agreed local policies and procedures in full partnership with other local agencies. Class still appears to be a problem when it comes to identifying children who are at risk and the authorities are more likely to suspect abuse when dealing with children from poorer homes than they are with those from middle-class homes. This raises the question of whether Becker’s (1967) labeling theory was correct in the assumption that when you treat people in a certain way they tend to act out those assumptions. It is unfortunately the case that there have been a number of research studies which tend to suggest that factors such as poverty and unemployment do sometimes lead to child safety issues. One study of parents who had children on the At Risk Register, found that children in homes where there was unemployment and financial problems ran a greater risk of being abused than children who did not live in that situation. The research argues that the findings suggest a clear link between social and economic deprivation and the risk of child neglect and/or abuse (Sidebotham et al, 2002). Some studies also suggest that in homes where the parents have alcohol or other substance abuse issues, children are more likely to be at risk. Harwin and Forester (2002) found that in cases where the parents misused drugs or alcohol, the children often came to the attention of Social Services as a result of concern for their safety and well being. In a study of more than 290 cases across four London Boroughs, a third of those children who needed long term intervention lived with one or more parents who had some form of substance abuse issues. Research such as this raises concern in a number of areas, particularly in homes where there are children under the age of six. This did not mean that these children were necessarily victims of their parent’s cruelty, rather it was the case that the family needed some support to help with these problems. The terms of Section 17 of the 1989 Children’s Act mean that families in crisis should be offered some service provision in order to ease problematic situations. The idea being that such support will result in better prospects for their children’s emotional, physical and social development. Gardner (2002) in a study undertaken for the NSPCC found that support services could be of significant help under these circumstances and that 58% of children who were considered to be at risk, and who had access to support services, showed significant improvement in their  development after these measures were put in place. In 2001 the Government commissioned the Children in Need Census[3] which attempted to establish why children accessed children in need services, what type of provision they accessed and the costs associated with that provision. Moore (2002) maintains that guidelines, policies and procedures relating to child safety issues are constantly under review. Since the 1990 NHS Care and Community Act there has been an increasing stress on inter-agency co-operation and working together in all areas, not just child protection issues. However there is an increasing need for greater co-operation between agencies when it comes to suspicions that a child may be at risk. With regard to cases of outright physical or sexual abuse health workers and social workers are not always clear on who has the responsibility in this area. While the 1970 Act placed that responsibility solely in the hands of social services departments, the stress on inter-agency working has muddied the waters somewhat in this area . Under the terms of the 1990 Act there is a stipulation that health and social workers should work and plan together to assess and meet service users needs. However, past history tends to reveal clear lines of professional delineation and a failure to agree on what is best and who should be responsible such an arrangement means that working together can often result in conflict. This makes agencies wary of taking a decision with regard to the responsibility of care (Parrott, 2002). Clearly, where the NHS and social services fail to co-operate in assessing need and delivering care then service users suffer and are failed by the system. The more recent Health and Social Care Bill of 2001 gives Government powers to ensure that health agencies and local authorities, whose services are failing to pool their resources comply with this legislation. However, there is nothing in place to delineate how this might be done and without a clear working agreement on who is responsible for what services will continue to fail. This means that those members of society who are least able to help themselves will lose out, and will not have their needs met. Each area now has an Area Child Protection Committee which is comprised of health representatives, social workers, teachers, probation services and the police. Each of these committees is required to produce a set of guidelines for all of those people who work with children, either in schools, in hospitals or in residential acco mmodation. The guidelines do make suggestions as to courses of action when any kind of child abuse is suspected, but there is still no clear cut ruling as to how this might be carried out. Yet another of the Committee’s duties is to oversee the child protection register. This is a list of children whose circumstances may have raised concern among professionals and it is held by every social services department in the country. To protect their welfare such children have specific inter-agency plans set up for their protection. One aspect of this is that every child on the register must have a key worker and a child protection care plan. These are generally social workers who will work with the family and help to draw up and monitor the care plan. These child protection systems are continually monitored and reviewed (Moore, 2002). One problem with the child protection register is that once a child is on it they may remain on it for a very long time, long after the problems may h ave abated. It is also the case that in many departments children who come to the notice of social services for any reason may have their names put on the register – even if it is simply that the family have asked for help during a time of crisis, such as when the mother has to go into hospital. These children are not assigned a worker but there names are on a register that has negative associations for both the wider community and those working in social services departments. Conclusion This assignment has looked at the question of whether social workers should take a lighter approach when dealing with child protection issues. It has done this within the wider context of Government policy making and has found that successive Governments have taken an increasingly interventionist approach when dealing with child protection issues since the beginnings of the Welfare State. While it has to be said that there did need to be some guidelines and provisions in place for children in need or who were deemed to be at risk, it would also seem that policy making has made it almost impossible for social workers to apply a lighter touch in these matters. Social workers are there to help assess and satisfy needs that may arise in families and in the wider community, yet increasingly there has been a shift in emphasis from need to risk. It is arguably the case that this shift is due in part to the marketisation of social care because meeting needs implies a cost to local authoritie s and the whole idea is to shift that cost from off the shoulders of the government and onto the community. Child protection is a sensitive area and children have a right to be protected. However, interventionist policy making blur the lines for social workers so that it is almost impossible to decide when a light and non-invasive approach should be used, and when other measures are called for. Bibliography Aries, P. 1962 Centuries of Childhood London, Cape. Corby, B. 1993. Child Abuse: Towards a Knowledge Base. Buckingham, Open University Press Department of Health (1999) Working Together to Safeguard Children: A guide to inter-agency working to safeguard and promote the welfare of children HMSO. Department of Health (2000) Assessing Children in Need and their Families The Stationary Office Department of Health (2000)Framework for the Assessment of Children in Need and their Families The Stationary office. Gardner, R. 2002 Supporting Families:L Child Protection in the Community Chichester Valley Giddens, A. 1998. â€Å" Risk society, the context of British politics, in Franklin, J ed. The Politics of Risk Society Oxford, Polity Press. 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Sidebotham, P. et al â€Å"Children at Risk of maltreatment in Children of the Nineties: deprivation, class and social networks in a UK sample† Child Abuse 26 (12) pp 1243-1259 1 Footnotes [1] Cited in Hemshall 2002 [2] Quoted in Hemshall, 2002::9 [3] http://www.dfes.gov.uk/publications/childrenactreport/docs/DfES-Childrens Act.pdf