709 Sunshine Center: An Instructional Case Evaluating Internal Controls in a Small Organization Sandra K. Fleak‚ Keith E. Harrison‚ and Laurie A. Turner ABSTRACT: Management and auditors face increased responsibilities to evaluate internal control and assess the risk of fraud. This case provides the opportunity to evaluate internal controls and the possibility of fraud in a very small not-for-profit child care center‚ a setting that is easy to understand. The first goal of the case is to identify
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Ferguson Family Daycare Center is a privately held Limited Liability Company (LLC) run by its two owners Miriam Ferguson-Campbell (CEO) and Bernice Ferguson. Ms. Ferguson-Campbell is a successful entrepreneur for over 25 years. Ms. Bernice Ferguson professional resume is well diverse with 10+ years as a Registered Nurse (RN)‚ 20 years as chairperson of the New Jersey Department of Health and 15 years of successful real estate trading. Kathy Ferguson whom is the director of the facility executes daily
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The Effects on Child Development Centers Risk for respiratory infections and asthma of children. In this article it states that children are more likely to develop respiratory infections and asthma. As stated in the article “As the exposure in daycares are different from homes‚ especially with regard to infectious agents‚ it is important to assess both the short- and long-term implications of daycare use on the health of children.” I currently work on an army instillation where we are required
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DESCRIPTION OF DAY: The BSN student attended and observed a day in a senior adult daycare center. Most of the clients who attended the daycare were of Hindu/Muslim religion‚ only very few were Caucasian and catholic. Approximately 40 clients were in attendance on that particular day. It was noted that there were planned meals and activities throughout their day. It was also noted that there were planned meals(cooked on premesis by Hindu cook) ‚ The average age of the clients attending
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Sunshine Fashion: Fraud‚ Theft and Misbehaviour among Employees (OCB and CPWB) What are the root causes – individual and contextual -- for the employee misbehaviour at Sunshine? At Sunshine Fashion‚ the main manifestations of employees’ misbehaviour are fraud and theft by branch managers at the local Chinese market. The root causes of these misbehaviours are both individual and contextual: Individual: - Weak sense of belonging and loyalty to Sunshine (high yearly turnover of branch managers
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A. Identifying the need for change: 1. What change did you see is needed? My mom owns a home daycare and I assist in the day-to-day activities of the daycare whenever I can. A change I have seen in the daycare is my mom needs a constant assistant to help her with the children. She currently has 6 children‚ 3 infants and 3 toddlers. 6 children is a lot of work and most of the time the workload is overwhelming. My mom always mentions on how she would love to have more quality time with the children
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In today ’s working society‚ parents need to rely on quality daycare for their children. However‚ finding a daycare that will strive to nurture each child ’s unique qualities and create a work environment that encourages professionalism‚ growth‚ and diversity can be stressful for a parent because of the realization of how important this decision may be. A daycare teacher must focus on many different areas to provide a developmentally appropriate curriculum for young children. As a teacher in a toddler
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Task 3: Internal control 1. What do you think is the primary problem at the Sunshine Center? There where no financial reports or summaries of the cash flows. Probably‚ Barb wasn’t fare about the payments. Because there was no financial report it was not clear where all the money went to. 2. Why is accountability important to the Sunshine Center Committee? The director? Cli ents of the Sunshine Center? Church members? It is so important to the committee so they can check if the
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Middlehurst House is a daycare center/preschool which operates as a partnership of George Friedman and Bill Compton. The center is in a city that has a large base of twoincome families who have a need for quality day care. The two men started the center this year. Compton contributed $40‚000 to get the business started—to purchase equipment and to operate through the early months. Friedman‚ who previously managed another center‚ is the director of the center and draws $2‚000 per month for his services
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Home Daycares to Centers Choosing a daycare to send children can be a long and tedious process‚ but no matter where a parent sends their children for daycare‚ they should always make sure of what they want and do not want in a daycare provider. Parents need to decide if they want their kids to go to a smaller daycare‚ where there are different ages‚ and all in the same room‚ or separated‚ and with other children their own age. Prices are a contributing factor also‚ but do not let price sway the
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