Sunday, December 29, 2019

Essay on The Harmful Effects Of Discrimination And...

Discrimination and Segregation have both had many harmful effects on society in the past and exist when individuals are treated unfairly because of their particular race, gender, age, ethnic group, physical disability, or religion. Discrimination and segregation both poison the atmosphere of trust that we need in order to live peacefully. In the video Separate but Equal;, there are many incidences to prove that racism, segregation, and discrimination all have negative effects. The three most prominent effects of discrimination and segregation combined are Inferiority, fear, and anger. nbsp;nbsp;nbsp;nbsp;nbsp;Inferiority is a major issue when discussing the effects of discrimination and segregation. In the Plessy vs. Ferguson†¦show more content†¦nbsp;nbsp;nbsp;nbsp;nbsp;Fear is another result of discrimination and segregation. Segregation pushes the dominant group to believe they are superior to the other and justify their actions through false stereotypes, favored treatment, and excuses. Because of their actions the subordinate group develops feelings of fear and dislike for the dominant group. Through the subordinate groups fears and dislikes for the dominant group it may lead to violence in order to overcome the limitations of segregation. Another form of fear relating to segregation and discrimination is when the subordinate group attempts to overcome segregation. The dominant group then fears that they will loose power and it may result in violence as well. nbsp;nbsp;nbsp;nbsp;nbsp;Anger is yet another result of discrimination and segregation. Anger is felt by both the blacks and the civil rights leaders who helped in the case. When one is treated unfairly it is only natural to be angry and defensive. When the black children who had been treated unequally grew up they found a better understanding of the world around them and the issues relating to segregation and discrimination. These children who had been treated unfairly all of their lives were angry that they grew up with that. They realized that they were pushed too hard too early. nbsp;nbsp;nbsp;nbsp;nbsp;Discrimination and segregation both have many negativeShow MoreRelatedSegregated African American Children Essay1050 Words   |  5 PagesChildren From the 1880s to about the mid 1960s segregation had taken over American cities and towns. Segregation is the act of setting someone or something apart from other people or things. In America, African Americans were segregated from White people. Segregation was a result of the abolishment of slavery twenty-five years before. Whites still wanted to feel superior to the Blacks, and without slavery to chain them down, they decided to begin segregation by establishing Jim Crow laws. Jim Crow lawsRead MoreSegregated Children in the United States Essay1689 Words   |  7 PagesChildren From the 1880s to about the mid 1960s segregation had taken over American cities and towns. Segregation is the act of setting someone or something apart from other people or things. In America, African Americans were segregated from White people. Segregation was a result of the abolishment of slavery twenty-five years before. Whites still wanted to feel superior to the Blacks, and without slavery to chain them down, they decided to begin segregation by establishing Jim Crow laws. Jim Crow lawsRead MoreDiscrimination Against Blacks Or Races Of Darker Skin Tones1212 Words   |  5 PagesIn other words, discrimination against blacks or races of darker skin tones is a learned behavior from an early age and results in the ignorance of thinking anyone with skin of a darker tone is unwanted in society. Over generations, it is clear to see that society portrays people with darker skin tones to have negative images which leads to low self-esteem. Low self-esteem then leads to social skills being hindered due to the fact that an individual feels insufficient or senses they are viewed asRead MoreThe Nation Of Islam And African Americans949 Words   |  4 Pagesworld domination. These two examples of the Nation of Islam slandering Christianity and Judaism are only two of the many examples of slander. The Nation of Islam created an us vs. them mentality. This mentality is dangerous and can have disastrous effect on society. The hatred can lead to conflicts and wars. Along with denouncing any religion other than Islam, they denounce anyone that is not African American. This is the second reason that the movement was unacceptable. The Nation of Islam usedRead MoreRacism : Racism And Racial Discrimination1425 Words   |  6 Pagesof discrimination that are unintentional, such as making assumptions about preferences or abilities of others based on racial stereotypes, whether to include symbolic or institutionalized forms of discrimination such as the circulation of ethnic stereotypes through the media, and whether to include the sociopolitical dynamics of social stratification that sometimes have a racial component. In sociology and psychology, some definitions include only consciously malignant forms of discrimination. SomeRead More Differences that Divide Essay1201 Words   |  5 Pagesand exclusion on the basis of ethnicity, religion, and lifestyle as a means of dividing the population into clearly defined, mutually exclusive groups. This underlying expression of discrimination serves as a modern critical analysis against society’s prevalent tenets of inequality. The first form of discrimination, most significant to the character Hassan, is done on the basis of ethnicity. As Edward Hower comments in â€Å"The Servant†, The Kite Runner’s depiction of Afghanistan is frighteningly â€Å"tenseRead MoreMomma’s Decision in I Know Why the Caged Bird Sings762 Words   |  3 PagesAngelou’s childhood she was constantly surrounded by segregation and racism all around her. The segregation in Angelou’s hometown was so complete that for a very many years she had never seem a white person. The discrimination in this town also very high and Momma believed that the children should not be raised in this harmful environment. This contention influenced Momma greatly because she believed that in the larger cities the discrimination would be lessened. The Ku Klux Klan was also activeRead MoreTriumph Of The Right : George Wallace, Richard Nixon, And The American Revolution1459 Words   |  6 Pagesmovements. In the excerpt à ¢â‚¬Å"Triumph of the Left: Sixties Revolution and The Revolution in Manners† Kenneth Cmiel from the University of Iowa shows how the era of the sixties altered and affected the morals of many Americans when they encountered discrimination, hatred, and inequality. Along with that, Dan T. Carter carefully analyzes the political outcomes of the Presidential campaign of the 1960’s and it’s victory in the excerpt â€Å"Triumph of the Right: George Wallace, Richard Nixon, and the CritiqueRead MoreThoreau And King s Ideas On Civil Disobedience1267 Words   |  6 Pagesessay â€Å"Civil Disobedience† which explains his idea that the government is much more harmful than helpful and that man has the right to disobey the government when he feels it is being unjust, in his case it was slavery, American Imperialism, and the Mexican-American War. Martin Luther King Jr. was born in 1929, 64 years after slavery was abolished, but America was still a racist country. A co untry made up of segregation of blacks from whites. In 1963 King wrote a letter while incarcerated defending hisRead MoreCauses Of The Civil Rights Movement954 Words   |  4 Pagestimes were hard on African Americans. Even though at the time they were considered free, they were often criticized and discriminated against. Finally, shootings, brutality, and unfair treatment were enough. In an effort to end racial segregation and discrimination against African-Americans all over the country, they took a stand. This was known as the Civil Rights Movement. There were many interesting events that caused this movement. The three main causes that lead up to the Civil Rights Movement

Saturday, December 21, 2019

John Lewis Gaddis s The Cold War - 1414 Words

John Lewis Gaddis, is a leading American Historian of the Cold War. He is the Professor of history at Yale University. He is already the author of six books on the same subject. The Cold War: A New History, however, has been written on a less cosmic level. He has distilled a life time of research into this short but comprehensive book. He has given new avenues to old controversies in worldly and stylish, yet direct and plain-spoken manner. The book offers a lot of summaries to intricate historical issues and provides new avenues of thinking about conflict which arose out of pre-emption and ended in the hope for the world. The cold war in the author’s account was both unavoidable and essential at the same time. The Soviet empire and its allies could not be pushed back but they had to be restricted to move any further. The consequential confrontation lasted forty years. A lot of wealth, resources and time were exhausted on nuclear weapons and the watchful new strategic thinking. To a certain extent this was the reason that there were no major wars, although there were a number of intimidating confrontations. Eventually, thanks to greater resources, a better political and economic model, and the initiative of a few good men—the right side was victorious. Since then, new theatres involving a lot of complications have arisen, but we can at least be grateful to have said goodbye to that ever threatening conflict. The author does not try to defend all his past judgments. In 1987 heShow MoreRelatedEssay about Was Truman Responsible for the Cold War?1318 Words   |  6 Pages â€Å"Was Truman Responsible for the Cold War†, well, according to author Arnold A. Offner, his simplistic answer is an obvious â€Å"yes.† â€Å"Taking Sides† is a controversial aspect of the author’s interpretation for justifying his position and perception of â€Å"Truman’s† actions. This political approach is situated around the â€Å"Cold War† era in which the author scrutinizes, delineates, and ridicules his opponents by claiming â€Å"I have an ace in the hole and one showing† (SoRelle 313). Both authors provide theRead MoreThe European Dimension Of The Cold War1458 Words   |  6 PagesThe Cold War between two rival super powers – the young United States of America and the Union of Soviet Socialist Republics – was an inevitable one. The rela tionship between the former war allies had begun to dissolve during the Second World War and eventually came to blows in 1947. First, it’s important to note that the Cold War was something that was only between the USA and the USSR is a fallacy. David Reynolds’ piece titled The European Dimension to the Cold War is a historiographical pieceRead MoreWhat Were The Key Of The Cold War? Essay1409 Words   |  6 PagesWhat were the key factors that lead to the Cold War? From any historical event, there is always different presentations of the same facts. In every subject, an author’s opinion or point of view can completely change the story. In this paper I will be focus on highlighting the most significant factors various authors have proposed led to the Cold War. There are three viewpoints on what on what were the significant factors that led to the Cold War. There is the Orthodox viewpoint, which blames SovietRead MoreAnalysis Of The Cold War : A New History By John Lewis Gaddis2049 Words   |  9 PagesThe Cold War: A New History by John Lewis Gaddis The Cold War: A New History written by John Lewis Gaddis (a professor at Yale University who wrote other books such as The United States and the Origins of the Cold War and Strategies of Containment: A Critical Appraisal of Postwar American National Security) delivers a summarized, yet skewed interpretation of what had happened during the era known as the Cold War. Throughout the book, the author attempts to provide history of the Cold War, whileRead MoreIb Hl History Ia1632 Words   |  7 PagesHL History Internal Assessment Was President Ronald Reagan the reason for the Cold War’s conclusion? Word Count: 1,634 Was President Ronald Reagan the reason for the Cold War’s conclusion? A. Plan of Investigation This investigation focuses on the impact that President Ronald Reagan had on ending the Cold War between the United States of America and the Soviet Union during the 1980’s. The use of historian argumentation, primary sources, such as Ronald Reagan’s Address to the Nation on DefenseRead MoreThe Cold War And The Soviet Union1462 Words   |  6 PagesWhen the term â€Å"Cold War† was popularised to refer to post-war tensions between the United States and the Soviet Union, interpreting the course and origins of the conflict became a source of heated controversy among historians. In particular, who was responsible for the breakdown of Soviet-U.S. relations after the Second World War? During World War II, the United States and the Soviet Union were allied against the Axis powers. However, in the years that followed the end of World War II, the allianceRead MoreThe Causes of the Cold War Essay2058 Words   |  9 PagesIn discussions of the causes of the Cold War, one controversial issue has been the question: who caused the Cold War? On the one hand, traditional historians argue that the leaders of the Soviet Union are to blame. On the other hand, revisionists contend that the Western leaders are to blame. Others even maintain that it was both the Western and the Soviet leaders who are equally responsible for the development of the Cold War. My own view is that the Western leaders were responsible for protectingRead MoreWhat Similarities and Differences Are There Between Historical and Scientific Explanations?1508 Words   |  7 Pagesexplanations one can see similar applications of empirical evidence. For example, historians such as John Lewis Gaddis came up with theories about the cold war. From observing policies of the United States and the Soviet Union, Gaddis have formulated theories about spheres of influences, and how these spheres of influences led to rising tension between the two super powers and eventually to the cold war. One may conclude that this explanation was formed by analyzing historical evidence such as foreignRead MoreMilitary And Political Tension During The Cold War997 Words   |  4 Pages Cold War is the name given to military and political tension during 1947-1991, between the two countries that emerged as the world super powers at the end of the World War II, the United States of America and the Soviet Union. Quite a few events took place during the cold war that shape the country and its foreign policies during the cold war and a few years after it. Some of the events or policies that took place in the 1950’s pertaining to the cold war are: The Warsaw pact, the invention of U2Read MoreEssay on America’s Role in the Cold War903 Words   |  4 PagesAmerica’s role in the Cold War After World War II, the United States had effectively become the most powerful and influential country in the world both militarily and politically. During America’s rise to power, however, hostilities mounted between America and the Soviet Union, resulting in a fierce rivalry. The Cold War, which never involved direct military confrontations between the two nations, involved of the struggle to contain the spread of communism, extreme anti-communist attitudes in

Friday, December 13, 2019

Book Report Free Essays

The book under analysis is the work by Frey James My Friend Leonard. This choice was spurred by controversial reaction it provoked among the public and literary critics. This novel is, actually, a sequel to the book A Million Little Pieces published a year before. We will write a custom essay sample on Book Report or any similar topic only for you Order Now The genre of My Friend Leonard may be defined as a memoir though, as the author himself admits, it contains a certain degree of fictional elements. Frey James is an extraordinary figure in modern American literature. His own biography of a person who experienced problems with alcoholism, drug addiction, and even being a convicted criminal provides Frey with the manifold material which he successfully employed in the memoir. The main character of the memoir is obviously author’s namesake James who serves time in a prison. After jail release James returns to Lilly, his girlfriend, to Chicago but the life outside the prison is far from harmony. James finds his girlfriend dead after committing a suicide overnight. Being struck by this dreadful discovery the main character still does not go to seeds; he decides to stay in Chicago and takes up job of a bouncer in Chicago pubs. However feeling of rage and the weight of reality makes James be scared of relapse thus he appeals to his old friend Leonard. Since their meeting the story assumes its main plotline – the relations between two men, the relations which border upon the friendship and father-son bonds. Leonard is an Italian mobster who offered James to be his â€Å"stepfather† when they both where in rehabilitation: â€Å"I would like you to be my son.† Leonard gladly relieves his friend and â€Å"son† and helps him to get him on his feet. As the time lapses the scene of action together with the main character transfers from Chicago to Los Angeles. James changes his activity. Now he is a writer. He still maintains close relationship with Leonardo, who remains his faithful friend and tutelary father. The relations that develop between them are presented from deeply psychological side. The author aims to show the deep feeling of people who far from ideal figures still are human and exhibit the best example of the relations called friendship. The depiction of feelings expressed to animals is as masterfully executed as the feelings among humans. Thus while reading the passage where James takes his dog to the hospital to put it to sleep and the farewell scene makes the reader feel the same emotions. â€Å"The vet inserts the needle, depresses the plunger. Cassius yelps like a little puppy, my big tough pitbull feels the sting, I hold him as his blood courses through his veins I hold him as he stumbles, as he falls, I hold him as he dies. I look into his eyes and I tell him I love him and I’ll miss him and I’m so so so sorry. He dies in my arms and I hold him and I cry, I cry, I cry.† Returning to the main character and his friend Leonard we witness how their relations arise to its peak point and suddenly Leonardo vanishes. After insistent search James finally finds Leonard and learns that Leonard is gay, suffers from AIDS, and lives his last days. James remains with him and spends these few days near Leonard. Speaking about the mood left after reading the story, it is a deep impression created by its emotionality and at the same time this emotionality at some moments seems exaggerated not typically for that kind of genre. Nevertheless the style does not allow the story turning into melancholy narrative. Frey writes in short simple sentences, often neglects punctuation and thus creates easy reading that develops fluently. As a result we receive favourably distinguishable prose in the genre of memoir but with flavour of captivating fiction. Reference: Frey James (2005). My Friend Leonard. New York: Riverhead. How to cite Book Report, Essay examples

Thursday, December 5, 2019

Fraud Prevention and Management Recommendations free essay sample

The purpose of this Fraud Prevention Plan is to set out the approach to dealing with fraud risk within our organization. In order to prevent the types of frauds that have already occurred within our organization it will be necessary to create â€Å"a culture of honesty, openness, and assistance†¦.. fraud prevention is where the big savings occur† (Albrecht, Albrecht, Albrecht, Zimbelman, 2012, p. 03). What is required is the implementation of a comprehensive hiring, fraud, and ethics training program with strong controls, with punitive treatment of fraud offenders. â€Å"Research confirms that anyone can commit fraud. Fraud perpetrators usually can’t be distinguished from other people on the basis of demographic or psychological characteristics. † (Albrecht et al. 2012, p. 33). The value of an effective fraud prevention program requires several components. The lack of fraud prevention leads to enormous risk. The corporation will need to install processes and controls to ensure that honest people are hired. When candidates are going through our interview process they will need to be thoroughly vetted on the accuracy of their work history, education, and stated accomplishments. In addition to the standard practiced of contacting references provided by the candidate, these referenced individuals will be asked to provide additional references. The result of checking references provided by the initial reference will in many instances allow for greater insight into the true character of the candidate. The Director of Human Resources should investigate the potential of having a pre-employment Business Ethics Assessment completed and evaluated for each potential new employee. The assessment will measure each candidate for knowledge of the application of ethical principles in various workplace situations, such as whistle-blowing, conflicts of interest, policies, ethical issues, and honesty (SHL Global, 2012). Consistent use of such assessments pre-hire will enable the firm to hire the most honest people. Criminal and credit history background checks are a critical component to our proposed fraud prevention plan, enabling the firm to identify â€Å"high risk† individuals prior to extending an offer of employment. In addition to stringent hiring practices the corporation will institute a fraud awareness training program for all employees as part of our efforts to create a â€Å"low-fraud atmosphere†. (Albrecht et. al. 2012, p. 103). Senior management must establish a positive work environment by creating a formal code of conduct that sets the expectation for high ethics, stating what is and is not acceptable within our enterprise. Section 406 of the Sarbanes-Oxley Act of 2002 is a â€Å"Code of Ethics for Senior Financial Officers† that requires that every public company to create, disseminate to all employees, and religiously enforce its ethical code (Albrecht et. al. 2012, p. 107). Ideally the Code of Ethics should be reviewed and signed by all employees on an annual basis. Albrecht et al. (2012, p. 106) provides an example of a company issuing small cards to every employee to carry on their person. The card lists several reporting options for employees who suspect fraud is taking place. One of the options to report suspected fraud is for employees to contact an external, anonymous ‘hotline’ to communicate their suspicions. These actions combined with regular messages on fraud awareness and non-tolerance will help to decrease our incidents of fraud loss. Executive and mid-level managers need to create and preserve an open-door policy as an important element to assist in our fraud avoidance program. Easy access (open door) policies prevent fraud and allow managers to become aware of employee pressures and their possible rationalizations that contribute to fraudulent activities. Many times employees commit fraud because â€Å"they feel they have no one to talk to† (Albrecht, et. al 2001, p. 111). Management must be open to honest discussions with employees about issues concerning the employee, and be ready to recommend counseling or an approved corporate Employee Assistance Program (EAP). EAP’s can help troubled employees with problems caused by gambling, substance abuse, money issues, health, family, and other pressures that enable them to rationalize fraudulent activities. A good internal controls system will prevent the type of fraud the firm has previously experienced. According to the Committee of Sponsoring Organizations (COSO), the CEO has ultimate responsibility for any internal controls system. â€Å"More than any other individual, the chief executive sets the tone at the top that affects integrity and ethics and other factors of a positive control environment† (COSO, 1992). The control environment will set the overall tone of the organization that is established by senior management and runs throughout the management structure. A good accounting system is another important element of the control system to provide timely information used for decision-making. The Internal Auditor, Audit Committee, Director of Corporate Security, and Corporate Legal Council will need to work together to identify methods to assess risk and implement the appropriate controls. Basically there are only five types of control activities: segregation of duties, authorizations, physical controls, independent checks, and documentation† (Albrecht et. al. 2012, p. 114). The first three controls are preventative controls while independent checks and documentation are detective controls. Once established these controls need to be monitored and tested regularly for effectiveness. Had these controls been in place earlier the recent fraudulent activities of inventory theft, kickbacks, and enhanced earnings might have been prevented, or at least been identified earlier resulting in a reduced loss to the firm. The company has experienced prior internal control weaknesses, which strongly contributes to creating a high fraud environment. â€Å"When internal controls are absent or overridden, the risk of fraud is great† (Albrecht et al. 2012 p. 143). The Director of Internal Audit working closely with the Audit Committee can create and implement internal controls consisting of the control environment, accounting system, and control procedures. Aspects of the internal controls will be segregation of duties, physical safeguards, independent checks and monitoring, proper authorizations, documents, and records working in conjunction with a robust accounting system. Resilient internal controls are an important deterrent to fraud. Strong internal control can prevent or detect most types of misappropriations of assets and fraudulent financial reporting. Some examples of internal controls are mandatory vacations and job rotations, surveillance techniques, management review, segregation of duties, password protection on computer files, and physical safeguards on physical assets. An information system with a poor audit trail provides opportunities to conceal fraud. Audit trails need to be incorporated in our internal control system. â€Å"Close monitoring facilitates early detection† (Albrecht, et. al. 2012, p. 118) and can discourage fraudulent activities as employees realize they are being monitored and are loath to be exposed as being a thief. Similarly, having a monitoring system combined with a â€Å"whistle blowing† program will allow the organization to detect frauds early while losses are minimal. Our whistle blowing system needs to provide for anonymity, be easily accessed by employees, and ideally be managed by an independent entity, i. e. legal counsel or an outside third party organization. Finally the whistle blower program will feature prompt follow up on all reported frauds with corrective action implemented promptly to encourage additional use of the program. One of the most important factors of our program to eliminate fraud is the expectation of severe punishment. â€Å"One of the greatest deterrents to dishonesty is fear of punishment† says Albrecht. Simply terminating the offender is not significant as â€Å"real punishment involves having to tell family members and friends about the dishonest behavior† (Albrecht, et. al, 2012, p. 119). Legal Counsel must develop a robust prosecution policy that is publicized to all employees frequently about how unauthorized borrowing or theft of company assets will not be tolerated. These publications need to be depersonalized to disguise the identity of the perpetrator(s), to avoid potential slander and/or libel litigation (Albrecht et al. 2012 p. 123). The best way to prevent negative stories in the media is to avoid frauds in the first place. â€Å"A good Code of Ethics combined with a strong policy of punishment helps eliminate rationalizations† Albrecht states, and will prevent the frauds and resulting negative publicity the Board of Directors wishes to avoid. However all of the above actions need to be enhanced by proactive fraud auditing. Fraud auditing activity will create awareness in employees that their activities are subject to review at any time. A vigorous fraud auditing program involves four major steps: (1) identifying fraud risk exposures, (2) identifying the fraud symptoms of these exposures, (3) building audit programs to proactively search for symptoms and exposures, and (4) investigating fraud symptoms identified. A comprehensive approach to create programs and policies that prevent fraud require an understanding of the Fraud Triangle (Albrecht, et. al. 2012, p. 34) and the motivations that cause employees to commit theft. Engaging policies to prevent fraud will require a commitment starting from senior management and integrating throughout the organization. Management needs to establish a widely publicized policy of being notified when an employee who is not prosecuted for committing fraud, versus being notified only when an employee is being prosecuted. Senior managers must be the leaders of ethical behavior. â€Å"Top management cannot accept expensive perks and gifts from vendors and others and not expect employees to do the same† (Albrecht et al. 2012, p. 123). Employees must see that managers are setting the example for fraud avoidance. They need to be aware that management from the Board of Directors, top and middle managers, and control groups such as auditing committees, Corporate Security, and legal / regulatory compliance managers consider fraud avoidance a high priority. Significant time and resources need to be directed to instituting a comprehensive fraud education initiative that includes not only our internal workforce but also all vendors. Our plan should be reviewed consistently, especially after significant industry or corporate events such as layoffs, a hiring surge, or significant growth). The most comprehensive fraud prevention plan can be overtaken by fluctuations in the enterprise environment if the plan’s effectiveness isn’t regularly monitored and adapted to these changes. Monitoring via internal and/or external auditors, combined with education and whistle blowing programs will create a low fraud tolerance environment. â€Å"Employees and vendors who know that an effective monitoring and reporting system is in place are much less likely to commit fraud than are individuals who work in high fraud environments† (Albrecht et al. 2012, p. 123). Reporting discovered fraud activity to management will include Corporate Security, the Audit Committee, and the Human Resources Director, with notifications to the CEO and Legal Counsel. When fraud is reported or otherwise discovered the lead investigators will be assigned by the Director of Corporate Security working in conjunction with the Director of Internal Audit. Once the investigation is complete and a fraud event has been confirmed, a strong prosecution is recommended. Possible referral to the appropriate law enforcement agency(s) will be considered. The single greatest factor in deterring dishonest acts is the fear of punishment† Albrecht et al. 2012 p. 124). It is not possible to have a â€Å"zero fraud† environment. Stealing inexpensive office supplies is fraud. Due to the low costs these frauds are not considered seriously. However, once a fraud is perpetrated without a reaction the fraudster will continue to commit more frauds of ever-increasing magnitude. Albrecht et al. 2012 states â€Å"gone are the days when prosecution resulted in adverse publicity. Most people realize that fraud exists in every organization. (p 124). Should fraudulent activity be revealed and an investigation launched by Corporate Security and/or Internal Audit managers, there are four types of evidence that should be accumulated (Albrecht et al. 2012, p 80). This evidence may include testimony gathered from employees via interviews, interrogations, and honesty tests. Documentary evidence will include written or electronic materials. Physical evidence such as letters, purchase orders, shipping and inventory records, and any other tangible items associated with the dishonest acts. Finally personal observation of suspected fraudsters may be incorporated by the investigators (invigilation, surveillance, and covert operations) to augment the legal case against the perpetrator(s) of the fraud. Albrecht et al. (2012) cautions â€Å"because of the sensitive nature of fraud investigations, fraud investigators must exercise extreme care in how investigations are conducted, who knows about the investigations, and the way investigations are described. † Predication must exist before any fraud investigation is initiated. The goal of any fraud is to uncover the truth, and to confirm or deny if the suspicions of fraud are accurate. The potential for a suspected fraud to be an unintentional error or mistake by an employee is significant enough to avoid hasty conclusions without a vigorous investigation to confirm the facts of the suspected fraudulent activity. Disciplinary action may be taken against employees who are confirmed to have failed to comply with the company Code of Ethics, or violated any applicable law or regulation (American Express, 2006). Disciplinary measures will depend on the circumstances of the violation and will be applied in a manner consistent with the Company’s policies and/or any applicable laws. Termination is an option as is civil or criminal prosecution. In order to avoid false accusations, consideration will be given to whether or not a violation was intentional, as well as to the level of good faith shown by an employee in reporting the violation or in cooperating with any resulting investigation. Clear communication will be provided affirming that punitive action will be taken against any employee who directly participates in, authorizes, directs, approves of, conceals, or deliberately fails to report actions that violate the Code or applicable law or regulations. In addition, persons who violate any law during the course of their employment may be subject to criminal or civil penalties, as well as payment of civil damages to the Company or third parties. Preventing fraud is more cost effective than trying to recover assets after the fact. According to the 2012 Report to the Nations study published by the Association of Certified Fraud Examiners (ACFE), a staggering 40 percent of organizations did not recover any of their losses (ACFE, 2012). An article in Business Finance in May 2008 (Skalak, 2008) stated that the average cost of one incident of fraud is $3 million. The three identified frauds committed within our organization can be estimated at $10 million. At a profit margin of 10% we would need an additional $100 million of top line revenue to recover from this theft! A fraud prevention plan, properly designed and implemented, will support our organization’s efforts to mitigate losses due to occupational fraud. These initiatives may not stop fraud from occurring altogether. However â€Å"organizations with active plans which include anti-fraud controls, report lower losses and faster detection† (Plante Moran, 2012). An effective fraud prevention program is crucial to our organization to enable the firm to deliver quality products and services to our clients, and to maintain the confidence of all stakeholders. The Board of Directors must understand the fraud and corruption risks that our business faces and ensure that effective measures are in place to prevent, detect and respond quickly and appropriately to fraud and corruption. A timely approval by the Board to implement this fraud prevention initiative is strongly recommended.