Tuesday, December 31, 2019

Is Human Trafficking An Age Old Profession - 1323 Words

Is human trafficking (HT) for the point of sexual exploitation, or is it prostitution, the â€Å"world’s oldest profession?† Prostitution is an age old profession, not necessarily a crime one when one thinks about the longstanding history in society. Most of the images associated with prostitution are grown women in trashy clothes soliciting dirty men. These are not people you would give the time of day, let alone go out of the way to see if they were being forced into this profession. After all, why would someone do such dishonorable work unless they wanted to? If not, why not run away? Labels make it easy for society to separate those who are less than status quo. Labels also allow people to be cast aside and looked down upon. Criminal acts need to be punished to stop the cycle of crime. Prostitution has been dubbed an â€Å"American institution† because of its prominence in 18th and 19th century America. Brothels were happening places regardless of the stigma attached to them. The men that frequent the establishments were never faulted, but the women were always criticized. Today not much has changed other than prostitution is legal in only one state and men are now held accountable in the penal system if they are apprehended soliciting women of the night for sex (Schwartzbach, 2014). Prostitution is defined as â€Å"the act of having sex in exchange for money; the use of a skill or ability in a way that is not appropriate or respectable† (Encyclopaedia Britannica Company, 2015).Show MoreRelatedProstitution Is The Oldest Profession922 Words   |  4 Pagesare usually thought to be the lowest form a part of the human species, people make assumptions as to why a women would even bother with the idea of subjecting herself to harsh treatment by others, pe ople often correlate the idea of prostitution with human trafficking. That each of these categories are of association, prostitution is â€Å"the practice or occupation of engaging in sexual activity with someone for payment.† While human trafficking is â€Å"the illegal movement of people, typically for the purposesRead MoreIs Sex Worker Myths?843 Words   |  4 Pagesand from what are being televised in movies and television series. Three of these myths includes, â€Å"the average age of entry into sex work being between 12 and 14, human sex trafficking being the most common form of modern-day slavery, and also â€Å"target the demand† works.† (Scott, 2016) The average age of sex worker recruitment is not limited between the ages of 12 and 14 years. These ages, however, do report a high number of recruitment each year. This is because many young females tend to run awayRead MoreHuman Trafficking and Exploitation973 Words   |  4 Pagesyears. If serious act ion is not taken immediately, millions more will become victims. Human sex trafficking is a form of slavery and involuntary servitude which results in major human rights contraventions. Sex trafficking contains individuals profiting from the sexual extortion of others and has severe physical and psychological consequences for its victims.1 Prostitution is the exchange of sexual acts for human necessities such as money, food, shelter and often times, drugs. Prostitution is a formRead MoreIs Prostitution A Crime?968 Words   |  4 Pageswithout hire. Despite being known as the oldest profession a workable definition has proven elusive. There are a few different types of prostitution. For example, child prostitution is a type of prostitution that involves individuals classified as minors within the legal spectrum. These individuals are considered to be below the age of consent to engage in sexual activity. Another type, human trafficking, is defined as the illegal transport of human beings with the expressed intent of engaging andRead MoreProstitution, The Act Of Prostitution1324 Words   |  6 Pagesor some other form of remuneration† (Hock 557). The idea of exchanging sex for valuables has been seen since the beginning of human society; the first reported data about prostitution was reported around 3000 B.C.E in one of the first known civilizations, Mesopotamia (Caraboi and Fierbinteanu 362). Also, prostitution is often referred to as â€Å"the world’s oldest profession.† Today, even though prostitution is illegal in most parts of the world, it is still prevalent worldwide with many differentRead MoreHuman Trafficking : Prostitution And Prostitution981 Words   |  4 PagesHuman Trafficking in Prostitution Prostitution, â€Å"Providing or receiving sexual acts, between a prostitute and a client, in exchange for money or some other form of remuneration† (Hock 557). The idea of exchanging sex for valuables has been seen since the beginning of human society. The first reported data about prostitution was reported around 3000 B.C.E in Mesopotamia, one of the first known civilizations (Caraboi and Fierbinteanu 362). Also, prostitution is often referred to as â€Å"the world’sRead MoreShould Prostitution Be Legalized?1600 Words   |  7 PagesProstitution has been one of the oldest professions of all time. So should it be legal? When it comes to the topic of prostitution, a lot of people will readily agree that it is â€Å"wrong† for moral reasons and or religious beliefs. People will also argue that prostitution is in the bible stating it is wrong, but not everyone has the same beliefs and others do not believe in God. Everyone has different opinions and mindsets t owards it. Where this agreement usually ends, however is with the questionRead MoreProstitution : A Controversial And Challenging Social Issue855 Words   |  4 PagesProstitution, also referred to as â€Å"the oldest profession,† has always been a controversial and challenging social issue. It is practiced in many different forms including: call girls, convention prostitutes, apartment prostitutes, hotel prostitutes, house prostitutes, bar girls, streetwalkers, and parking lot lizards (). Civilizations such as the Samarians, and countries including Morocco and parts of India engaged in a form of prostitution known as temple prostitution. Temple prostitution is basedRead MoreA Speech On Human Trafficking1256 Words   |  6 PagesHuman trafficking is the illegal transport of people from one place to the other, mainly for forced labor or commercial sexual exploitation. Human trafficking is a multi-facetted social evil perpetrated against the vulnerable and economic disadvanta ged group of people on our globe, with women and children the most affected. It involves the use of force, fraud, seduction or coercion to obtain some type of commercial sex act. It is estimated 21 million people are victims of human trafficking worldwideRead MoreShould Prostitution Be Legalized?2248 Words   |  9 Pagesmoney or some other form of remuneration† (Hock 557). The idea of exchanging sex for valuables has been around since the beginning of human society. The first reported data about prostitution was reported around 3000 B.C.E in one of the first known civilizations, Mesopotamia (Caraboi and Fierbinteanu 362). It is often referred to as â€Å"the world’s oldest profession.† Today, even though prostitution is illegal in most parts of the world, it is still prevalent worldwide with different ways to exchange

Monday, December 23, 2019

Should Marijuana be legalized - 703 Words

Marijuana has been given a bad image by the media and government, but it is actually a very effective drug. The dispute about medical marijuana is a becoming a major topic and it should be addressed. Marijuana is the most illicit drug used in the United States and it is less harmful than most legal drugs out there, therefore it should be legalized. Marijuana has been used as a mediator for attaining ecstasy since ancient times. In 1545 the Spanish introduced marijuana to the New World. In 1611, it became a major crop, along with tobacco. It was in the 1920s that marijuana became very popular. Marijuana clubs, called tea pads, were built in city. These marijuana places were tolerated by the authorities because marijuana was not illegal and customers showed no evidence of disturbing the community. Marijuana was not considered a social threat. After over a decade of decreasing use, marijuana smoking began an upward trend once more in the early 1990s, especially among teenagers. (History of Marijuana) How dangerous is marijuana compared to other legal drugs? Tobacco and alcohol and other drugs make people addicted to them or kill them. If our laws are meant to protect us from harm, than keeping marijuana illegal will only harm us more. It will increase its value and crime rate, as more people will want to buy it. Just like any othe r drug, marijuana has its pros and cons. The active ingredient in marijuana is tetrahydrocannabinol or THC. THC acts on cannabinoid receptorsShow MoreRelatedShould Marijuana Be Legalized?849 Words   |  4 Pageswhether marijuana should be legalized. Around 23 states have legalized marijuana for medical and recreational use. In the state of Illinois, medicinal use of marijuana has been passed on April 17, 2013. Since January 2014, patients are able to obtain marijuana with a doctor s recommendation. The new debate is whether marijuana should be legalized for the general public as a recreational drug. Although some believe that marijuana is harmless, and that it has beneficial medicinal uses, marijuana shouldRead MoreShould Marijuana Be Legalized?1715 Words   |  7 PagesMarijuana in Society Cannabis, formally known as marijuana is a drug obtained from the tops, stems and leaves of the hemp plant cannabis. The drug is one of the most commonly used drugs in the world. Only substances like caffeine, nicotine and alcohol are used more (â€Å"Marijuana† 1). In the U. S. where some use it to feel â€Å"high† or get an escape from reality. The drug is referred to in many ways; weed, grass, pot, and or reefer are some common names used to describe the drug (â€Å"Marijuana† 1). Like mostRead MoreShould Marijuana Be Legalized?1489 Words   |  6 Pagescannabis plant or marijuana is intended for use of a psychoactive drug or medicine. It is used for recreational or medical uses. In some religions, marijuana is predominantly used for spiritual purposes. Cannabis is indigenous to central and south Asia. Cannabis has been scientifically proven that you can not die from smoking marijuana. Marijuana should be legalized to help people with medical benefits, econo mic benefits, and criminal benefits. In eight states, marijuana was legalized for recreationalRead MoreShould Marijuana Be Legalized?1245 Words   |  5 PagesMarijuana is a highly debatable topic that is rapidly gaining attention in society today.   Legalizing marijuana can benefit the economy of this nation through the creation of jobs, increased tax revenue, and a decrease in taxpayer money spent on law enforcement.   Ã‚  Many people would outlaw alcohol, cigarettes, fast food, gambling, and tanning beds because of the harmful effects they have on members of a society, but this is the United States of America; the land of the free and we should give peopleRead MoreShould Marijuana Be Legalized?1010 Words   |  5 PagesThe legalization of marijuana became a heated political subject in the last few years. Twenty-one states in America have legalized medical marijuana. Colorado and Washington are the only states where marijuana can be purchased recreationally. Marijuana is the high THC level part of the cannabis plant, which gives users the â€Å"high† feeling. There is ample evidence that supports the argument that marijuana is beneficial. The government should legalize marijuana recreationally for three main reasonsRead MoreShould Marijuana Be Legalized?1231 Words   |  5 Pagesshows the positive benefits of marijuana, it remains illegal under federal law. In recent years, numerous states have defied federal law and legalized marijuana for both recreational and medicinal use. Arizona has legalized marijuana for medical use, but it still remains illegal to use recreationally. This is absurd, as the evidence gathered over the last few decades strongly supports the notion that it is safer than alcohol, a widely available substance. Marijuana being listed as a Schedule I drugRead MoreShould Marijuana Be Legalized?1350 Words   |  6 Pagespolitics in the past decade would have to be the legalization of marijuana. The sale and production of marijuana have been legalized for medicinal uses in over twenty states and has been legalized for recreational uses in seven states. Despite the ongoing support for marijuana, it has yet to be fully legalized in the federal level due to cultural bias against â€Å"pot† smoking and the focus over its negative effects. However, legalizing marijuana has been proven to decrease the rate of incrimination in AmericaRead MoreShould Marijuana Be Legalized? Essay1457 Words   |  6 PagesSHOULD MARIJUANA BE LEGALIZED? Marijuana is a drug that has sparked much controversy over the past decade as to whether or not it should be legalized. People once thought of marijuana as a bad, mind-altering drug which changes a person’s personality which can lead to crime and violence through selling and buying it. In the past, the majority of citizens believed that marijuana is a harmful drug that should be kept off the market and out of the hands of the public. However, a recent study conductedRead MoreShould Marijuana Be Legalized?1145 Words   |  5 PagesLegalizing Marijuana Marijuana is a drug that has been actively used for centuries. This drug can be traced back to 2737 BC by the Chinese emperor Shen Nung. He spoke about the euphoric effects of Cannabis and even referred to it as the â€Å"Liberator of Sin.† Since early on, marijuana was seen as a medicinal plant that was recommended for medical uses. Marijuana is currently in schedule I, which means that physicians are not allowed to prescribe it in the United States (Hart, Ksir 2013). This drugRead MoreShould Marijuana Be Legalized?1596 Words   |  7 Pages But what needs to be known before a user can safely and completely make the decision if trying Marijuana is a good idea? Many do not want the drug to be legalized because they claim that Cannabis is a â€Å"gateway drug†, meaning it will cause people to try harder drugs once their body builds up a resistance to Marijuana, because a stronger drug will be needed to reach a high state. This argument is often falsely related to the m edical side of the debate over legalization. It is claimed that this would

Sunday, December 15, 2019

Difference Between Learning Degree On Campus Degree Free Essays

Over the past decade, increasing numbers of students of all ages and backgrounds have enrolled in distance learning degrees through the Internet. The two forms of college education, the traditional on-campus degree and this new distributed learning approach, differ in a number of ways. Yet they both offer specific advantages. We will write a custom essay sample on Difference Between Learning Degree On Campus Degree or any similar topic only for you Order Now The composition of the student population has changed significantly since the 1980s. A large number of today’s college students are older and more heterogeneous. They also demonstrate varying levels of academic preparation. Many would-be students graduated high school a number of years ago and, due to various family and employment commitments, no longer have the flexibility of attending a traditional university setting. Further, some individuals live in remote geographical areas or do not have appropriate transportation opportunities. Distance learning offers them a much more expedient way to further their education. Distance learning offers such students the opportunity to learn online through their computers. Distributed learning programs are designed to enable individuals to achieve their educational and career goals in a way that is most convenient. They can arrange to study wherever they are and whenever they have the time arranged around their personal schedule. At the beginning of a distance learning class, the instructors normally transmit all information on assignments and lectures and provide or explain the study materials required. Throughout the course, students complete the work on their own, just as they would in an on-campus classroom setting. They use their computers to interact in discussions, ask questions and receive feedback from both the instructor and other students. When assignments come due, they send them to their instructors online, who grades and sends them back with comments. However, it is important for individuals to determine if distance education is the right avenue for them. It definitely is not for everyone. It requires a great deal of personal discipline and just as much, if not more, work and time commitment as a traditional classroom. If an individual is not self-motivated or has a tendency to put things off, it is very easy to get considerably behind the classroom schedule and not be able to catch up. With distributed learning, there is nothing stopping students from deciding to watch the latest reality show instead of turning on their computers. Also, would-be distance learning students need to be able to have an adequate understanding of computer technology and know how to read and study online course materials. Despite the many individuals who are taking advantage of online learning, there are still growing numbers of people who want the on-campus experience. Some individuals believe that the traditional setting offers students the best overall achievement opportunity. They state that the on- campus classroom offers more possibilities for personal interaction and communication in addition to building relationships in a mutually familiar environment. Students are able to meet face-to-face with professors as well as classmates. Both oral and nonverbal communication skills are enhanced. In face-to-face dialogues with others in the same room, facial expressions, body language, and tone of voice definitely play an essential role. Students also gain skills they will need in their future careers. In most cases, traditional college courses include team projects, where it is necessary to solve problems, set objectives and goals interactively with others. They are involved in a creative environment of active, participatory, exploratory learning. Sometimes, students actually help develop curriculum and class procedures. On-campus students also appreciate the other experiences they have. They personally meet people from all different backgrounds and countries and acquire skills on how to relate to others whose goals and values may very significantly. The colleges offer a variety of organizations, leadership and participatory involvement, and on-campus activities and special events. Being able to study directly in the campus library is very helpful. In addition to coursework, students can attend special lectures and seminars and enjoy school and community offerings such as movies, theater and museums. Lastly, an on-campus environment does not exclude technology and computer-based learning. Many students use their laptops and PCs to supplement their coursework, participate in chat groups, e-mail, and interact with the instructors. In many cases, the classes combine online and on-campus learning opportunities. Both distance and campus education can be advantageous. However, each student must decide which of these offer the most effective learning style based on personal traits and interests. For some individuals, Internet courses that let students learn at their own pace and review content until completely understood is the best method. Others learn best in an on-campus environment where they can be motivated by and involved with others in a traditional classroom setting. How to cite Difference Between Learning Degree On Campus Degree, Papers

Friday, December 6, 2019

Impact of E-Commerce on Audit Practices Click To Get Free Solution

Question: Discuss about theImpact of E-Commerce on Audit Practices. Answer: Introduction With the moving time, advance technology and e-commerce has brought lot of changes in the auditing style and process. In this article it is clearly visualize that how the online banking, and online shopping transactions are affecting the audit practices at large. The article has also identified the models for the auditing in this research paper in order to competitive with the e-commerce environment. The main objective of this article is to present the conceptual framework for the E-Commerce environment which has continuous feasibility of auditing the electronic transactions. The article has also studied their secondary objectives which are statistically monitoring the models develop for the auditing process when electronic transactions in the ecommerce environment. The evaluation of the models are done to acknowledge the success and failure in the ecommerce environment with the electronic transaction. The research article has been also addressing various issues which raise up when t alks of electronic transaction comes in the E-Commerce environment. Literature Review The technology has both the sides the positive side and the negative side. The internet use with advance technology in the ecommerce has given the easy to use online services but it has also develop the problem of phishing, fraud, dissemination and publishing (Study Group, 1999). However, it is argued by many critics who believed that technologies are also making the information safe and secure in terms of publishing and disseminations (Borenstein et al.,1996;Camp and Sirbu,1997). There are also some supporting argument made conveying that only technologies without safety and secure protocol is not responsible but the hardware investment and software used are also responsible in the safe and secure internet. The transactions are not only done on WWW server for the small companies but it diverse the business activities using on global level. The WWW server has introduce new phase in the life of business by becoming more easy with sending and checking the business transaction using onl ine banking or online shopping. The ecommerce has introduce new era though the electronic transactions, it has made business transactions hazel free, speedy, user friendly and cost effective (Graham et al,1991). The success of the Ecommerce in the totally depended on the level of trust and confidence which business has on their auditors or the auditors holds in the business whose financial statements are being auditing. There is survey which shows that level of trust and confidence of business on online transactions or the electronic transactions is very less because the primary threat in such transactions is providing their full information about the card cumbers, banking details, personal information etc. so mostly 85% of direct customer are not wanting to give this information to the third parties who are handling the big companies data and personal securities of online transactions or electronic transaction(RittenbergandSchwieger,1997). Looking towards the surveys in supporting evidence presented by British Fraud department is it observed that 2/3rd of the fraud are taken place in 21st century because of the phishing and electronic transaction where security protocol is broken by the hac ker (BBC, 2005). Thus, in my opinion is believed that new ecommerce environment for the business is much advantage because it is making the business becomes greener and sustainable for the longer terms. The audit methods should be also change with this new ecommerce environment and it should also be greener and sustainable. The new development helps both the auditing firm and businesses because there are lot advantages like cost effectiveness, reliable, flexible, compatible and adaptable whereas few limitations like internal control and securities etc. should be address by using the audit models like CAPM in the business. The immense of auditing is also bigger issues when businesses areusing the electronic transaction. The audit risk is highly reflected and highlighted by such a transactions is carried out in the business(AICPAandCICA,1999b). There are certain norms and standard are develop by the accounting and auditing standard norms, this should be immensely followed by the business. The risk affects the auditing standards and accountability concept (AICPAandCICA, 1999c). However, it is also argued by Carroll (1997) that not only the audit risk is having bigger issue but the highly reliable on third parties, loss of confidentiality and potential loss of transactions trails etc. are much issuable factor in the audit practices with ecommerce environment. The critic Herringshaw (1997) has argued that with the time and moving advancement in technology the internal control are maintained with the new sections developed in the auditing rules and accounting standards which is going to highly focus on the electronic transaction and web based business. Thus, in my opinion it is understood that auditing practices has much stronger impact of ecommerce but this impact is much positive if factors like audit risk, confidentiality, potential loss, and reliability of third parties handle properly and the new laws or sections in the article should be enclose by the accounting standard or the auditing laws. The issues of the audit risk and internal securities are been addressed by presenting the two models which is PAPM and CAPM(Pathaketal., 2005). The model has addressed the issue of real time auditing and it has also address the issues of continuous auditing (Elliott, 1995). Seeing the limitation of the PAPM the CAPM has evolve which is also making the barriers changed to advantages and it is also addressing the continuous auditing issues which has one of main drawbacks of PAPM. Thus, in my opinion using such a model for the auditing becomes much useful for the business because it helps to keep the business also engage with the ecommerce and new technology. Although,the traditional method advantages is not be included in that, but the new advantages is linked into it. The few limitations like the electronic signature and audit marked seal should be reframed and new conceptual framework by the accounting standard should developed in order to make the business working effectively in the ecommerce environment with the electronic transactions. The fraud prevention against the electronic signature and audit marked seal should be addressed properly in the future research. Conclusion Lastly, looking towards these models of auditing and its impact on the Ecommerce, it is understood that there is lot of improvement in the model needs to be done. Although with the latest technology and advancement in system the issues of electronic transaction in Ecommerce environment is well addressed by the models like CAPM and PAPM. These models helps to bring the appropriate level of security and safety at time of doing the online transaction. The audit risk is also been address effectively by using such a model in the auditing process. however, it is said that in the Ecommerce environment there is high threat of business transactions specially the electronic transaction which has no evidence on the papers for the company. The new business house are using the update methods and technology in their business in order to compete in the market. Thus, audit risks and safety and security of electronic transactions and data is very much essential point by the accounting scholars and st andards. Future Improvement There are lot of improvement can be made in this subject of continuous auditing, because in this article only few things are acceptable by the guidelines of accounting and accounting standards. The models presented in the article are also addressing the issue of the internal control security and audit risk at large in the Ecommerce environment. But, it has not address properly about the accounting standards. With the moving technology, new sections needed to be add in the accounting standards and audit practices while using the electronic way of auditing the financial statement and presenting to the government. The issues like electronic signature, audit marking seal etc. should be address properly by developing the new sections in the accounting and audit standards. The elaborations of using the new technologies should be given to businessman for their business, the technologies should also needed to be registered in order to provide the secure protocol of making transactions and da ta security. References American Institute of Certified Public Accountants (AlCIA)andCanadianInstitute of Chartered Accountants(CICA).Systems Reliability Task Force.1999b.SysTrustPrinciplesandCriteria for SystemsReliability(July).Version1.0 . American Institute of Certified Public Accountants (AlCIA)andCanadianInstitute of Chartered Accountants(CICA).ElectronicCommerceAssuranceServicesTaskForce.1999c .WebTnist-lSPPrinciplesandCriteriaforInternetServiceProviders in ElectronicCommerce(August).Version1 CarrollM.1997 .Internet- commerce security. Byte 22(5):May,40IS25-40IS28. Continuous Auditing with XBRL (2006), Global XBRL Academic Competition 200506, www.XBRLEducation.com ElliottRK .1995.Thefuture ofassurance services: implications foracademia.AccountingHorizon 9(4): December,118-127. Graham, L., Damens, J. Van Ness, G. (1991), Developing risk advisor: An expert system for risk identification, Auditing: A Journal of Practice Theory, Vol. 10, No. 1, pp. 6996. HerringshawC. 1997 Detectingattackson networks. IEEE Computer30(12):December16-17. Pathak, J., Chaouch, B. Sriram, R. (2005), Minimizing cost of continuous audit: Counting and time dependent strategies,Journal of Accounting and Public Policy, Vol. 24, No. 1, pp. 6175. RittenbergLE, SchwiegerBJ .1997 .Auditing:ConceptsForaChangingEnvironment,2ndedn. Dryden Press: NewYork. Study Group (1999), Research Report: Continuous Auditing. Toronto, Canada: The Canadian Institute of Chartered Accountants, American Institute of Certified Public Accountants. www.aicpa.org/members/div/auditstd/opinion/apr99_2.htm

Impact of E-Commerce on Audit Practices Click To Get Free Solution

Question: Discuss about theImpact of E-Commerce on Audit Practices. Answer: Introduction With the moving time, advance technology and e-commerce has brought lot of changes in the auditing style and process. In this article it is clearly visualize that how the online banking, and online shopping transactions are affecting the audit practices at large. The article has also identified the models for the auditing in this research paper in order to competitive with the e-commerce environment. The main objective of this article is to present the conceptual framework for the E-Commerce environment which has continuous feasibility of auditing the electronic transactions. The article has also studied their secondary objectives which are statistically monitoring the models develop for the auditing process when electronic transactions in the ecommerce environment. The evaluation of the models are done to acknowledge the success and failure in the ecommerce environment with the electronic transaction. The research article has been also addressing various issues which raise up when t alks of electronic transaction comes in the E-Commerce environment. Literature Review The technology has both the sides the positive side and the negative side. The internet use with advance technology in the ecommerce has given the easy to use online services but it has also develop the problem of phishing, fraud, dissemination and publishing (Study Group, 1999). However, it is argued by many critics who believed that technologies are also making the information safe and secure in terms of publishing and disseminations (Borenstein et al.,1996;Camp and Sirbu,1997). There are also some supporting argument made conveying that only technologies without safety and secure protocol is not responsible but the hardware investment and software used are also responsible in the safe and secure internet. The transactions are not only done on WWW server for the small companies but it diverse the business activities using on global level. The WWW server has introduce new phase in the life of business by becoming more easy with sending and checking the business transaction using onl ine banking or online shopping. The ecommerce has introduce new era though the electronic transactions, it has made business transactions hazel free, speedy, user friendly and cost effective (Graham et al,1991). The success of the Ecommerce in the totally depended on the level of trust and confidence which business has on their auditors or the auditors holds in the business whose financial statements are being auditing. There is survey which shows that level of trust and confidence of business on online transactions or the electronic transactions is very less because the primary threat in such transactions is providing their full information about the card cumbers, banking details, personal information etc. so mostly 85% of direct customer are not wanting to give this information to the third parties who are handling the big companies data and personal securities of online transactions or electronic transaction(RittenbergandSchwieger,1997). Looking towards the surveys in supporting evidence presented by British Fraud department is it observed that 2/3rd of the fraud are taken place in 21st century because of the phishing and electronic transaction where security protocol is broken by the hac ker (BBC, 2005). Thus, in my opinion is believed that new ecommerce environment for the business is much advantage because it is making the business becomes greener and sustainable for the longer terms. The audit methods should be also change with this new ecommerce environment and it should also be greener and sustainable. The new development helps both the auditing firm and businesses because there are lot advantages like cost effectiveness, reliable, flexible, compatible and adaptable whereas few limitations like internal control and securities etc. should be address by using the audit models like CAPM in the business. The immense of auditing is also bigger issues when businesses areusing the electronic transaction. The audit risk is highly reflected and highlighted by such a transactions is carried out in the business(AICPAandCICA,1999b). There are certain norms and standard are develop by the accounting and auditing standard norms, this should be immensely followed by the business. The risk affects the auditing standards and accountability concept (AICPAandCICA, 1999c). However, it is also argued by Carroll (1997) that not only the audit risk is having bigger issue but the highly reliable on third parties, loss of confidentiality and potential loss of transactions trails etc. are much issuable factor in the audit practices with ecommerce environment. The critic Herringshaw (1997) has argued that with the time and moving advancement in technology the internal control are maintained with the new sections developed in the auditing rules and accounting standards which is going to highly focus on the electronic transaction and web based business. Thus, in my opinion it is understood that auditing practices has much stronger impact of ecommerce but this impact is much positive if factors like audit risk, confidentiality, potential loss, and reliability of third parties handle properly and the new laws or sections in the article should be enclose by the accounting standard or the auditing laws. The issues of the audit risk and internal securities are been addressed by presenting the two models which is PAPM and CAPM(Pathaketal., 2005). The model has addressed the issue of real time auditing and it has also address the issues of continuous auditing (Elliott, 1995). Seeing the limitation of the PAPM the CAPM has evolve which is also making the barriers changed to advantages and it is also addressing the continuous auditing issues which has one of main drawbacks of PAPM. Thus, in my opinion using such a model for the auditing becomes much useful for the business because it helps to keep the business also engage with the ecommerce and new technology. Although,the traditional method advantages is not be included in that, but the new advantages is linked into it. The few limitations like the electronic signature and audit marked seal should be reframed and new conceptual framework by the accounting standard should developed in order to make the business working effectively in the ecommerce environment with the electronic transactions. The fraud prevention against the electronic signature and audit marked seal should be addressed properly in the future research. Conclusion Lastly, looking towards these models of auditing and its impact on the Ecommerce, it is understood that there is lot of improvement in the model needs to be done. Although with the latest technology and advancement in system the issues of electronic transaction in Ecommerce environment is well addressed by the models like CAPM and PAPM. These models helps to bring the appropriate level of security and safety at time of doing the online transaction. The audit risk is also been address effectively by using such a model in the auditing process. however, it is said that in the Ecommerce environment there is high threat of business transactions specially the electronic transaction which has no evidence on the papers for the company. The new business house are using the update methods and technology in their business in order to compete in the market. Thus, audit risks and safety and security of electronic transactions and data is very much essential point by the accounting scholars and st andards. Future Improvement There are lot of improvement can be made in this subject of continuous auditing, because in this article only few things are acceptable by the guidelines of accounting and accounting standards. The models presented in the article are also addressing the issue of the internal control security and audit risk at large in the Ecommerce environment. But, it has not address properly about the accounting standards. With the moving technology, new sections needed to be add in the accounting standards and audit practices while using the electronic way of auditing the financial statement and presenting to the government. The issues like electronic signature, audit marking seal etc. should be address properly by developing the new sections in the accounting and audit standards. The elaborations of using the new technologies should be given to businessman for their business, the technologies should also needed to be registered in order to provide the secure protocol of making transactions and da ta security. References American Institute of Certified Public Accountants (AlCIA)andCanadianInstitute of Chartered Accountants(CICA).Systems Reliability Task Force.1999b.SysTrustPrinciplesandCriteria for SystemsReliability(July).Version1.0 . 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