What Causes Teenage Drug Abuse - Free Essay Example

Sample details Pages: 4 Words: 1203 Downloads: 1 Date added: 2019/03/22 Category Health Essay Level High school Tags: Drug Abuse Essay Did you like this example? What cause teenage drug abuse Miguel Diaz Saint Michaels College What Causes Teenage Drug Abuse? Nearly half of college students consume illicit drugs. A study done by Newport academy said that in 2016 , 45% of male and 42% of female college students consumed illegal drugs during their academic year. This number has been growing and growing in the last years, and doctors think that is going to keep growing. Don’t waste time! Our writers will create an original "What Causes Teenage Drug Abuse" essay for you Create order There can be a lot of different reasons why this numbers have been growing in the last years but I am going to talk about the ones that in my opinion are the most important ones. Bad parenting is one of the biggest causes of teenage drug abuse. Having trouble at home with your parents will make teenagers wanna evade from reality, and that will cause them to try new things that will cause them a fake relieve.A lot of teenagers have trouble with their parents at this age for multiple reasons, is one of the hardest ages in human live, parents are always looking for the best possible future for their kids, and tennagers just want to have fun and experience new things, they dont tend to put their priorities in college high school grades extracurricular activities jobs while parents focus on this things a lot, and this always bring confrontation between the parts. A study realized by the Pew Research Center showed that only 65% of kids in the United States live with married parents and this has been going down since 1997 when it was 68%, 21% lived with a solo mother and 4% with a solo father. This can be a big cause why teenagers start consuming drugs, having a big parental reference during the teenage age is key for the personal development of the teenagers. At this age (age between 15-20) human beings start and finish developing their personality, and if they start consuming illegal drugs is likely that they will keep doing it until their mid age. Another big cause of teenage drug abuse is curiosity, at this age all tennagers wanna try new things and new experiences and the use of drugs always knocks on their doors. Most tennagers usually start using drugs called connection drugs, that are really cheap and easy acces narcotics that will attract the consumers to the drug world, once consumers start consuming this drugs they will experiment the basic characteristics of the drugs, like highs, head rushes.. and then they will want to consume more strong ones that will cost more money and are more dangerous, this is the reason why this drugs are called connection drugs. Teenage curiosity is one of the most dangerous times in human lives, is a time where teenagers just want to experiment new things without really understanding or acknowledging the causes of them. This can also bring teenagers to another dangerous problems like for example suicide, this is why a lot of schools have started a lot of new programs and activities to prevent suicide in their communities. Another reason that causes teenage drug abuse is stress, this is a really important problem in every teenage live, school grades, getting into college, meeting your group friend expectatives, have a good reputation, being a good athlete are things that most of students care about, and when one of this things dont work the get stressed and they can react in a lot of different ways, one of them is drug abuse to relax and try to stop the anxiety and stress, a article in the Telegraph said that one of every 3 16 years old are turning to cigarettes alcohol or drugs to cope with the pressure of loming exams and coursework deadlines, a new study suggests. This numbers are unbelievably high and need to stop, because the amount of teenage drug abuse keeps growing and growing every generation and it starts sooner and sooner, in 2005 1 of every 6 tennagers used drug abuse and alcohol to evadate from stress now is one of every 3. Teenagers live a very stressful live because they are always doing activities or studying or worrying about multiple things, so in my opinion society should try to understand this and try to be a little more flexible with them, with this I mean giving them more time to assimilate things and preparate for them, in that way students are going to be able to have less anxiety and are not going to recur to this last second reliefs that drugs give them. Another reason that causes teenage drug abuse is peer pressure. None human being has the desire of being a loser or a non like person, in fact we all want to achieve good things in live and be a well known person. Teenagers groups use a lot of group pressure when they want one of their friends to do something, this is a really common way for teenagers to start smoking cigarettes or consuming drugs or alcohol. Trying to act mature and cool is a thing that most teenagers try to do to reflect that they are not little kids anymore and they are ready for the real world, a lot of older people drink and smoke cigarettes this is the reason why teenagers start smoking and drinking, and a lot of times if you are the only one in your group that doesnt smoke or drink you are going to feel out of place, or they are not going to like you the same, so everyone is going to start smoking to dont get their social image down. This is how group pressure works and thats why it is a really effective process. The teenage age is a really hard age, where teens have to find their fit and their social place,it is a age highlighted by mistakes where drug abuse is growing and growing every year for multiple causes of society. It is on our hand and responsibility to stop this causes and try to help as much as we can to our society. Together we all can stop this drug problem. Citations Correspondent, K. D. (2009, January 07). Teenagers turn to alcohol and drugs to cope with school stress. Retrieved from https://www.telegraph.co.uk/news/health/news/4141649/Teenagers-turn-to-alcohol-and-drugs-to-cope-with-school-stress.html Monroe, J. (2018, April 25). 10 Facts About Teen Drug Abuse. Retrieved from https://www.newportacademy.com/resources/substance-abuse/10-facts-teen-drug-abuse/ Monroe, J. (2018, January 19). Use of Drugs and Alcohol in Movies May Fuel Teen Drug Abuse. Retrieved from https://www.newportacademy.com/resources/substance-abuse/use-of-drugs-and-alcohol-in-movies-may-fuel-teen-drug-abuse/ General Feedback Colors: Green: Grammar Yellow: Formatting, citations, and punctuation-type issues Blue: Word order, usage, and form issues (vocabulary, spelling, etc.) Gray: I dont understand-contextual issues make this part confusing. Pink: Delete. You dont need this. Red: Caution: This seems off topic. Monroe, J. (2018, April 25). 10 Facts About Teen Drug Abuse. Retrieved from https://www.newportacademy.com/resources/substance-abuse/10-facts-teen-drug-abuse/ Correspondent, K. D. (2009, January 07). Teenagers turn to alcohol and drugs to cope with school stress. Retrieved fromhttps://www.telegraph.co.uk/news/health/news/4141649/Teenagers-turn-to-alcohol-and-drugs-to-cope-with-school-stress.html New Port study about drugs (put in on apa) https://www.newportacademy.com/resources/substance-abuse/10-facts-teen-drug-abuse/ PEW CENTER STUDY https://www.newportacademy.com/resources/substance-abuse/10-facts-teen-drug-abuse/ telegraph study 1 of every 3 16 years old   https://www.telegraph.co.uk/news/health/news/4141649/Teenagers-turn-to-alcohol-and-drugs-to-cope-with-school-stress.html

I Am My Am Mike - 1254 Words

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Information Security Policy Wireless Devices

Question: Discuss about the Information Security Policy for Wireless Devices. Answer: Introduction The study has helped in understanding the landscape report of ENISA for the year 2014. The analysis has been divided into ten sections with each part consisting of the importance of security in information system. The report has explained the different important features of security infrastructure for ENISA. Overview of the ENISA report The provided case study is about ENISA which is an acronym for European Union Agency for Network and Information Security. The ENISA organization has been built with the intention for improvement of the network security (ENISA Threat Landscape 2014 ENISA, 2016). The informatics of European Unions and its private sector, members and European citizen have to keep the data and information about the states secured from any immediate or long term threats (Bora Singh, 2013). The primary concept for the security of the information and data collected has been resulted due to the Threat landscape report generated by ENISA in 2014 (Louis Marinos, 2013). The report contains the development and growth of the cyber threats to the information stored. There have been many international cases for lack of security threat from the information stored over the government database of Europe union. There have been major changes in the functionality of the threats that have resulted in increasing the major complexities of the attack. There have been approaches for resolving the threat for the information system such as implementation of the law operations for operations and international security vendors (Louis Marinos, 2013). All these options would be helpful in minimizing the threat of the cyber attacks on the information system. The case study has provided the overview of various threats and their emergence and extents such as email spam, information misuse and leakage, cyber espionage and bonnets (Bora Singh, 2013). The duration for cumulating of the report was from the 2013 December to 2014 December (almost a year) (ENISA Threat Landscape 2014 ENISA, 2016). The attackers and the cyber criminals have targeted the private and confidential data of the individuals and the state. The report would highlight these issues in details to the developer and specialists of informatio n security experts of cyber threats. Suggested Network Security Infrastructure Figure 1: Network Security Infrastructure Framework (Source: Created by the author) Identification of the Strategies for dealing with Internal Threats Diagrams for explaining Strategies of Cyber Securities of ENISA The following figure could help in understanding the strategies for security of the information from internal threats: . Figure 2: Strategies for Dealing with internal cyber-threat (Source: Created by the author) Description of the Cyber Securities Strategies The description of the strategies made for dealing with the information security threats are provided below: Visual security options: the internal threats of the information system can be easily managed if proper visual security is established (Peltier, 2016). The control over the primary threats has helped the system to identify the formation of general threats to the system. The technological development is just one part of the system problem, there are many other ways by which there are options for cyber hacking into the system. User generated reports: the user generated report is crucial for understanding the extent to which the information system may be hampered by cyber attacks (Bryan, 2013). The detailed description of any attack and it consequences are always made from the help of user generated report or log on the attacked information system. The user generated reports would act as a risk assessment for the threats of information system. Formation of better identity security: The probabilities of information security lax can be minimized by the assessment of risk factors in information security (Von Solms Van Niekerk, 2013). The chances of the information being leaked or theft can be reduced by the implementation of better security options. Each of the threat or breaches can be recognized for solving the problems that has been occurred due to the threats of the system. Surveillance of information system: it has been seen that there are number of information databases available (Ogut, 2013). These databases consist of different types of information. The threat or risk for the information can be defined with the types of database used for storing the information. The information stored over can be relevant for intellectual, financial, transaction based, or of unknown type. The surveillance of the information database type would help in understanding the risk and threat related to the information system. Analysis and Justification of the most significant threat (identity theft) Analysis: Identity theft can be defined as the way by which one person or network or tool disguise as the authorizing party in the system or network (Reyns, 2013). In information system, a user is generally the authority provider. The authority provider generally assigns any password or question for getting whether to authorize or authenticate the user for accessing the information system or not. In all the cases provided in the report by ENISA, there have been mentioned various threats such as malicious code (Worms/Trojan), botnets, DNS, spam, phishing, identity theft, data breaches etc. Among these threats, Identity theft is the most significant one as it involves impersonating the authorizing body/user for extracting information from the system (Kahn Linares-Zegarra, 2015). This type of cyberattack has been primarily used for collecting private and confidential information and data. Justification: Identity theft is responsible for stealing of credentials, financial information, and personal profile, information about credit card, access codes, and technical identification of individual. Identity theft can also result in data breach and information leakage (Holtfreter et al., 2015). There have been numerous occasions when identity theft has led to the misuse of information system and data stored. The ENISA report has stated that over 50% of the people has already suffered from the identity theft. The victims have been facing these troubles due to the lack of the security measures in their information system. The information system requires proper authentication process for making sure that the information is well protected (Kahn Linares-Zegarra, 2015). The hackers and cyber criminals utilize the weak security of the information system for getting, fetching or extracting the information from the database. Identifying the key agents of threat on the information system As stated in the report of ENISA, there are numerous threat agents that are found in the cyber activities. Some of them hold high distinct in disrupting the social, financial and national security. They are Cyber Criminals, Cyber terrorists, Social account hackers, and online transaction frauds (Kirsch et al., 2013). Cyber criminals are pros who actively harm the society by illegal activities such as blackmailing someone or sending viruses on different networks and computerized systems. Cyber terrorists are much harmful for peoples lives and national security. They are involved by terrorist groups for disabling national security or getting inside information about the nation, army, air force or navy. Social account hackers are the people who get into the social accounts of people and do activities such as information theft, spamming the account or unwanted posting on the account (Fellner, Sausgruber Traxler, 2013). Online transaction frauds are basically the frauds who hacks the ban k accounts or do online credit card expenses from someone else information. Developing Solutions for minimizing the effect of threat agents The online frauds can be minimized by following some steps such as: Two step authentication process- The security of the password in not enough to stop the cyber thieves from getting into ones account for extracting the information (Peltier, 2016). There are various tools for hacking into the account. However, if two step verification or authentication process is used, it is possible for minimizing the threat of hackers or cyber criminals. Antivirus and Firewall- Antivirus is very useful for detecting any unusual activity on the system (Bryan, 2013). It would forbid any third party for getting into the account. Firewall is the best solution for protecting the network hacking. Literature review of the Social hacking issues Article: You need to update your iPhone RIGHT NOW or run the risk of a devastating hack attack Sourced from: (The Sun, 2016) Available at: https://www.thesun.co.uk/news/1677166/you-need-to-update-your-iphone-right-now-because-something-terrifying-has-happened/ The article has shown the issue of the cyber espionage for the apple users. The Apple Inc. has come to know that many hackers are using cyber espionage for hacking the security of I-phone and I-pad users (Brown, 2016). The cyber security team of Apple Inc. has found out that there have been some cases of hacking in the apple devices and they have termed it to be the most sophisticated and advanced technical attack on devices they have ever faced. One click on the link sent via mail or message and the device will get hacked for drainage or extraction of information (Apple issues urgent alert to update your iPhone, iPad, 2016). The security of the device would be compromised and the device would transmit all the data and information to the spammer. The company had identified the vulnerabilities of the current system of Apple devices with the help of Lookout (Brown, 2016). Mike Murray of lookout had stated that the information such as phone call, message, contacts, images, documents all could be transferred using the spamming mail. The social hacking has resulted in disrupting the financial stability of Apple Inc. The company had to form security policies for checking the issues with the system threats. It had caused the company with loss from financial point of view and also from the market name. The brand image of the company had also suffered from loss due to this spamming security threat (Apple issues urgent alert to update your iPhone, iPad, 2016). The other issues Apple Inc has to face due to the cyber espionage are information loss, privacy compromising and reputation distorting. Discussing trends of the probabilities of threat agents Figure 3: Trends in the threat probabilities (Source: Eldardiry et al., 2013, pp.-50) The trends of threat probabilities have been shown in the figure above and their respective changes are also been shown. The explanation of the major threats is been discussed below: Malicious codes (Trojans and worms): In the ENISA report, the malicious codes such as Trojans and worms have increased their impact on the system security (Eskandari Hashemi, 2012). The use of such malware attacks have increased extensively over the passage of year. Identity theft: Identity theft is the way by which the identity of the authorizing party is faked for getting in the system or network (Navarro Jasinski, 2014). The identity theft cyber attack has been primarily used for collecting private and confidential information and data. Botnets: There has been increase in the number of the attacks using Botnets. In this type of attack, the networks of computer systems are being infected using some malicious software (Alomari et al., 2012). The computer system is controlled by the hackers and it is used for sending information and spam without the consent of the owner/user. Denial of Service (DOS): The report of ENISA has shown that there has been rise in the number of the DOS attacks on the information system. The hackers and cyber criminals create a chain of queries using loop feature (Alomari et al., 2012). The system would get continuous flow of fake queries and hence when the user generates any query, the query is not followed up as the system is busy. It is termed as denial of service. Data breach and Information leakage: The data breach is a result of security lax and advanced technological development for hacking methods (Navarro Jasinski, 2014). The data breach has been initiated with the prospect of information theft and data leakage. The system would be hacked into after bypassing the security of the information system. The sensitive, protected and confidential information would be extracted from the information system for personal gain. Methods for improving the ETL or Extract Transform Load process ETL is the process of the extraction data from the source data ware housing, transformation of the data with the queries generated and load ensures that the process is correctly done for acquiring the desired result (Bhide, Mittapalli Padmanabhan, 2016). It is a straight forward process. However, there are chances that the process may fail. Hence some suggestions are pointed out below for improving the ETL process: Incremental data loading: The data and the modifications of the system must be loaded in an incremental way for ensuring the data consistency (Oliveira Belo, 2016). If instead of compiling the whole list of data only the alterations are complied, it would reduce the changes of redundancy in the information system. Implementation of Bottleneck tackling: The process has been formed with long and heavy procedures for data compilation (Akbar, Krishna Reddy, 2013). The attenuation of log metrics and evaluation of the processes with the span of time would help in developing the solution of bottleneck issue by jumping to the actual code. Data Caching: There is ample amount of the data stored in the information system (Oliveira Belo, 2016). The cache system would help in increasing the pace of the information processing. The memory of the information data base would also be saved if caching is allowed. Minimization of load: The load of data such as long tables and extraneous data must be reduced for making the process effective and efficient. The large tables of the databases must be decreased in size by using the partition feature (Bhide, Mittapalli Padmanabhan, 2016). It would help in easy identification and extraction of the information when needed. The data must be collected and unnecessary data must be omitted from the data base. Identification and Explanation of the most challenged emerging threat The following figure has shown some of the most dangerous threats for the information system: Figure 4: Emerging threats and their trends on computerized system (Source: Akbar, Krishna Reddy, 2013, pp.- 197) There are a number of crucial emerging threats to the information system security and some of them are DOS attack, malicious codes, web applications, physical theft, data loss, phishing, information leakage, cyber espionage, and data breaches (Zhang et al., 2016). All these attacks would result in harming the overall security of the information system. However among these emerging threats, the impact of malicious codes is very crucial on the information system security. The malicious codes have a number of impacts on the information system security such as: It causes the decrease of the efficiency and pace of the information system activities. The attacker of the malicious codes can use it for gaining total control over the system and extracting information for personal gain (Alazab, 2015). The malicious codes can even crash the system and erase the data and information. The malicious codes can cause harm to the display and outcomes of the processes. It would result in continuous display of the error message. The malicious codes would result in disruption of the system from its activities and operations. The malicious codes can be used for the identity theft and it would cause the infiltration of the secured private and confidential data and information (Alazab, 2015). The malicious codes can be used for sending spam from ones system and account or system (Zhang et al., 2016). Justifying the security condition of UNISA The security protocols of UNISA are not satisfactory. There has been improvement of the information system security and it has helped in dealing with the information system security (Morris, Vaughn Sitnikova, 2013). The security policies of UNISA consist of identification of threats, knowledge of internal security threats, identifying the data and information system breaches, risk assessment for the emerging threats, and even analyzing of physical threats to the information system. All these policies have helped in securing the information system of UNISA. However the threats of DOS, malicious threats and identity theft are still on large for their system. The Denial of Service, identity theft and malicious codes are still available for disturbing the security and integrity of the information system (Glasser Taneja, 2014). UNISA still have to deal with issues from these emerging threats for forming a secured information system. Malicious codes have been used for disturbing the processes of the information system and getting the private and confidential information using the identity theft. DNS is just used for ceasing the activities by overflowing the system with loops of fake queries. Conclusion Hence UNISA has to develop new policies for meeting the growth and development of the emerging technological threats to the information system. The authentication using two step verification processes would help in reducing the probabilities of the identity theft. IDS or IPS would help in detecting and preventing any intrusion in the system (Liao et al., 2013). The antivirus and firewall security would help in preventing malicious codes in information system. References Akbar, K., Krishna, S. M., Reddy, T. V. S. (2013). ETL process modeling in DWH using enhanced quality techniques.International Journal of Database Theory Application,6(4), 179-197. Alazab, M. (2015). Profiling and classifying the behavior of malicious codes.Journal of Systems and Software,100, 91-102. Alomari, E., Manickam, S., Gupta, B. B., Karuppayah, S., Alfaris, R. (2012). Botnet-based distributed denial of service (DDoS) attacks on web servers: classification and art.arXiv preprint arXiv:1208.0403. Apple issues urgent alert to update your iPhone, iPad. (2016).ABC7 New York. Retrieved 20 September 2016, from https://abc7ny.com/business/apple-issues-urgent-alert-to-update-your-iphone-ipad/1486196/ Bhide, M. A., Mittapalli, S. K., Padmanabhan, S. (2016).U.S. Patent No. 9,311,368. Washington, DC: U.S. Patent and Trademark Office. Bora, M. S., Singh, A. (2013). Cyber Threats and Security for Wireless Devices.Journal of Environmental Science, Computer Science and Engineering Technology (JECET),2, 277-284. Brown, A. (2016).Apple issues URGENT iPhone update after attempted hack using 'most sophisticated spyware'.Express.co.uk. Retrieved 20 September 2016, from https://www.express.co.uk/life-style/science-technology/704148/iPhone-iOS-9-3-5-Update-Now-Cyber-Espionage-Hack Bryan, L. L. (2013).Effective strategies for small business leadership in information security: An ex post facto study(Doctoral dissertation, UNIVERSITY OF PHOENIX). Eldardiry, H., Bart, E., Liu, J., Hanley, J., Price, B., Brdiczka, O. (2013, May). Multi-domain information fusion for insider threat detection. InSecurity and Privacy Workshops (SPW), 2013 IEEE(pp. 45-51). IEEE. ENISA Threat Landscape 2014 ENISA. (2016).Enisa.europa.eu. Retrieved 20 September 2016, from https://www.enisa.europa.eu/publications/enisa-threat-landscape-2014 Eskandari, M., Hashemi, S. (2012). A graph mining approach for detecting unknown malwares.Journal of Visual Languages Computing,23(3), 154-162. Fellner, G., Sausgruber, R., Traxler, C. (2013). 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Intrusion detection system: A comprehensive review.Journal of Network and Computer Applications,36(1), 16-24. Louis Marinos, E. N. I. S. A. (2013). ENISA Threat Landscape 2013.European Network and Information Security Agency. Morris, T. H., Vaughn, R. B., Sitnikova, E. (2013, January). Advances in the protection of critical infrastructure by improvement in industrial control system security. InProceedings of the Eleventh Australasian Information Security Conference-Volume 138(pp. 67-73). Australian Computer Society, Inc.. Navarro, J. N., Jasinski, J. L. (2014). Identity theft and social networks.Social networking as a criminal enterprise, 69. Ogut, H. (2013). The configuration and detection strategies for information security systems.Computers Mathematics with Applications,65(9), 1234-1253. Oliveira, B., Belo, O. (2016). On the specification of extract, transform, and load patterns behavior: A domainà ¢Ã¢â€š ¬Ã‚ specific language approach.Expert Systems. Peltier, T. R. 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Auditing Auditors Independence

Question: Discuss about theAuditingfor Auditors Independence. Answer: Introduction Auditor independence is a key concept used to portray the image of auditors as viewed by users of the financial statement. Users of financial statements rely on the opinion given by the independent auditor to make economic decisions pertaining to an entity . Therefore, this is a concept which can make or break the auditing profession depending on the extent to which it is safeguarded by the practising auditors.Auditors independence has been a matter of interest in business world in recent times due to occurrence of financial crisis,corporate frauds and business failures (Nasution, 2013) Over the years , auditors independence have been questioned at different capacities by different stakeholders as result economic damages they have experienced.This is evidenced by the fact that many auditors /audit firms have been mentioned as parties to the scandals reported in the past. For example, Earnest Young were incorporated into the case pertaining the collapse of Lehman Brothers during the 2008-2009 financial crises . Auditors were mentioned as part of the scheme used by the bank to hide the bad debt loans which were not reported prior to the collapse of the company(Nigash, 2011) As a result of the problem identified pertaining auditors independence, this essay will discuss the Toshiba Accounting fraud case .The objective will be to determine whether the auditors involved were independent in both mind and appearance or if there existed any form of threat to their independence.The structure of the essay will involve a description of the specifics of Toshiba accounting fraud case.This will be followed by a discussion of auditors independence in the context of the case ,followed by identification of threats which can compromise independence of auditors involved and finally, a conclusion on whether the auditors were independent or not (Blann, 2012) Toshiba was incorporated in Tokyo Japan in the year 1938 . It operates in the information technology industry with a rich portfolio of products which includes computers, fridges, communication devices, systems , household equipment among others. It is among the market leaders is computer sales sector and was ranked the fifth position in 2010 in the sector. In early 2015, the market regulator in Japan realised the accounting scandal in Toshiba. For a period range of seven years, it was discovered that Toshiba had overstated their profits by approximately $1.2 billion(Gandhi, 2015) This scam was a result of dubious accounting methods employed by the company in preparing their accounts. It involved failing to recognise losses of projects, overstating their profits margins in computer supplies, overvaluation of stocks and failure to accrue expenses accordingly. This was necessitated by the high targets set for the staff and also the Japanese social culture of performance which made the managers manipulate accounts to reflect continuity in growth and meeting targets. (Toshiba, 2015) The external auditors of Toshiba at the time the scam was detected was Earnest Young. From the report of investigations into the scandal, the management had formulated complex systems to hide the accounting malpractices used hence making it hard for external auditors to detect . Therefore, the auditor's opinion was misguided by the management scheme of inappropriate accounting policies of Toshiba in assuring the user of reliability and objectivity of the financial statements. The report of the accounting scandal did not question the independence of Earnest Young in carrying out their work. This is because it was not in scope of the report This necessitates a thorough investigation of EY independence in this case(Toshiba, 2015) According to (Musa Abdel Latif Al Nawaiseh, 2015) ,an auditor's independence is the extent of which the auditor will give his opinion on the financial statements without any interference .EY should be seen to be independent in both aspects of mind and appearance. Independence of mind will be identified in EY if it takes the assignment with the right mental attitude of giving an objective opinion based on the information given and carrying the necessary substantive tests to establish the integrity of the accounts . In practice, this is hard to identify. Independence of appearance occurs when the auditor conduct as observed by the public does not indicate any form of compromise . Practically, this can be identified by the auditor(Blann, 2012). The objective way to determine whether the EY was independent in their work is to look for evidence of threats which could have compromised their independence. (Musa Abdel Latif Al Nawaiseh, 2015),(Curtis E. Clements, 2012) and (Christopher Akpotu, 2013) in their studies agree that threats in reality exist which could compromise on auditors independence if not managed appropriately. They all identify threats such as conflict of interest,self-review,intimidation, familiarity , advocacy among others as identifiable threats to the independence of auditors .Conflict of interest occurs when the auditor has some personal interest in the company he is auditing . For example , the auditor may own shares in the company he is auditing . Intimidation threats occur when some powerful managers in client companies fail to co-operate during the audit process. Advocacy threats occur when the auditor is still representing the client in other matters like acting as the client's portfolio manager . In addition , (Nasution, 2013) identified social factors as a real threat to auditors independence. Social factors determine how subordinates follow directions given by the persons in authority . Social pressures which affect the independence of auditors can be classified into obedient pressures and conformity pressures . Obedient pressures are the ones associated with strictly following orders of the senior persons without necessarily doing what is right. In such cases, auditors will be influenced by their powerful clients during the audit and they will be required to be obedient to such seniors hence compromising their independence. Likewise, conformity pressures relate to making decisions based on the expectation of the client when auditing. This should also be investigated in EY to see if there was independence (Nasution, 2013) (Times, 2016)EY Japan was seen to lack independence of mind. This is because seven accountants from EY who were involved in the audit of Toshiba were reprimanded by FSA on the grounds of not carrying out due diligence during their audit assignment. A case was given by FSA of one accountant in the auditing team who identified some questionable figures in the computer vendor business but failed to share the information with the audit team. This is a clear indication of lack of mindset on the overall objective of the entire audit process. Independence by appearance was also under threat because EY had been auditing Toshiba for more than a decade before the scandal was realised(Times, 2016). This brought about familiarity threat as the EY long stay as Toshiba auditor (Musa Abdel Latif Al Nawaiseh, 2015).(Waldron, 2015) the fact that EY could not identify the material misstatement of $1.2billion in a period of 8 years raises eyebrows and shows presence of self-interest threats. Toshiba by its value is an important customer to EY which brings substantial revenues to the company , therefore, they failed to disclose the material misstatement to safeguard their major source of revenues (Musa Abdel Latif Al Nawaiseh, 2015) According to (Toshiba, 2015), there was an evidence of social factor threats. In japan, there is a culture for subordinates to fully obey orders from their seniors. EY auditors were subjected to this hierarchical pressure and conformity pressures from Toshiba CEO and other senior management persons hence ended up not identifying and questioning the inappropriate accounting application which is a matter of concern. Also,(Times, 2016) case of an accountant who realised the inappropriate accounting but ended up not reporting to his colleagues is a clear evidence of conformity pressure. Therefore, the analysis of EY independence shows that there were numerous threats to independence on EY which lead to the accounting scandal in Toshiba in 2015. The key identified threats according to Toshiba case included Social factor threats, familiarity threats and self-interest threats . These findings confirm to the hypothesis that, lack of auditors independence is a key contributor to the accounting scandals as evidenced in studies by (Friday E. Akpan, 2014),(Mentha, 2014) and (Bello, 2011). They all agree that lack of auditors independence of mind and appearance contributes to economic losses witnessed by users of financial statements. (Su, 2015) shows how the failure of companies due to lack of auditors independence have negatively affected the auditing firms themselves. Auditors who gave an unqualified opinion on company financial statement which subsequently ceases to be a going concern or a scandal is realised thereafter, suffer negatively due to penalties imposed on them and negative public image.This is because the auditor independence is seen to be under threat which is a key violation of the profession norm. In addition,lack of auditors independence adversely affects the users of financial statements who rely on them to make economic decisions. This is evidenced in the case of Toshiba and EY whereby, the audit firm was fined to a tune of $59.8 million and a suspension of three months and investors lost 12% of the investment one day after the announcement of scam (Times, 2016) There is a need to reinforce auditors independence issue due to significant losses which have been witnessed in the past . It is evident that it affects negatively both the users and the auditors themselves. Some of the key factors which have identified to enforce auditors independence include one, professional commitment whereby practising auditors are supposed to make judgements based on the profession set norms and ethical judgements . Two ,auditors should have a locus of control which entails taking full responsibility for their actions. Three,awareness to auditors independence which will affect how auditors will make judgement and finally perceived stress levels (Nasution, 2013) References Bello, A., 2011. Corporate Failure : Accounting and Auditing Resolution. Researchgate, pp. 1-18. Blann, S. W., 2012. Auditor Independence :In the Public Sector, Revisited. Governance Finance Review, pp. 37-42. Christopher Akpotu, O. I., 2013. External Auditors Unethical Behaviour and Corporate Business failure in Public owned organisations in Nigeria. International Journal of Business and management Invention, II(4), pp. 12-18. Curtis E. Clements, J. D. N. S. S., 2012. Inherent Conflicts Of Interest In the Accounting Profession. The Journal of Applied Business research, 28(2), pp. 1-8. Farrell, S., 2015. The Guardian. [Online] Available at: https://www.theguardian.com/business/2015/jul/21/the-worlds-biggest-accounting-scandals-toshiba-enron-olympus [Accessed 11 October 2016]. Friday E. Akpan, A. F., 2014. Corporate Failures and the dilemma of auditors. Global advanced Research Journal of management and Business studies, III(6), pp. 242-248. Gandhi, K., 2015. Emerging issues Toshiba accounting Scandal, s.l.: IESBA CAG . Mentha, K., 2014. Audit Negligence. Forensic Matters, IV(6), pp. 1-9. Musa Abdel Latif Al Nawaiseh, M. A., 2015. The effects of the threats to the Auditor's Independence. International Business Research, VIII(8), pp. 1-9. Nasution, D., 2013. Essay on Auditors Independence. School Of Business Economics Abo Akademi University, pp. 1-32. Nigash, M., 2011. Rethinking accountability and corporate reporting in South Africa. [Online] Available at: hsf.org.za/resource-centre/focus/focus-60-january-2011-making... [Accessed 11 October 2016]. Opijnen, M. V., 2015. When Audit firms are their Clients : Business Relationships and Auditor independence. Maastricht University , pp. 1-60. Su, L., 2015. Do Auditors bear the consequences of Corporate Failure? The case of Failed New Zealand Finance Companies. ResearchGate, 10292(9112), pp. 1-46. Times, F., 2016. EY's Japanese unit reprimanded by the regulator over Toshiba audits. [Online] Available at: https://www.ft.com/content/e6357710-a89a-11e5-955c-1e1d6de94879 [Accessed 11 October 2016]. Toshiba, 2015. Independent Investigation Report, Tokyo: Toshiba Corporation. Waldron, M., 2015. Toshiba Accounting Scandal: Should Auditor Ernst Young ShinNihon Get a Mulligan?. [Online] Available at: https://blogs.cfainstitute.org/marketintegrity/2015/07/28/toshiba-accounting-scandal-should-auditor-ernst-young-shinnihon-get-a-mulligan/ [Accessed 11 October 2016].