Internal Control: Its Role in the Reduction of Fraud and Professional Misconduct among SMEs

The issue of fraud and professional misconduct is a challenge to many organizations. However, the small-scale and medium-scale enterprises (SMEs) are more vulnerable. This study evaluates the role of internal control in the reduction of fraud and professional misconduct among SMEs in the Enugu metropolis. This study adopted survey research design. The research made the following major findings: that internal controls are put in place by SMEs, that internal controls are adhered to in SMEs, and that the internal controls implemented are effective in curbing fraud and professional misconduct in SMEs. Hence, the research recommend that owners and managers of SMEs should evaluate existing internal control systems and continue to implement good internal controls and ensure that proper financial records are kept and statements are prepared periodically, and small-scale enterprises that do not have internal controls should establish such and implement them to curb fraud and professional misconduct and thereby improve efficiency of operations.

The Concept of Iatrogenic Crimes and Problems with Their Investigation

At present, professional misconduct of medical practitioners is paid much attention to. However, there is a lack of research into the content, importance of classification and stages of the relevant forensic activities of investigators. The specific nature of the iatrogenic crime is expressed in its «trace picture» and determines both the structure of forensic activity and the content of its separate stages. The purpose of this work is to develop provisions indicating the need of taking into account the peculiar material and ideal picture of the iatrogenic incident, and the study of the contents of investigator's activities at the initial stage of investigation. In order to achieve the above goal, the objectives of the study of the established approaches to the definition of iatrogenic crime were set and solved and on this basis, taking into account the «trace picture», of the iatrogenic incident, the examination of the forensic activity of the investigator, aimed, ultimately, at proving the causal relationship between the actions of the doctor and the consequences, called the «mechanism of the crime». The method of dialectical cognition, system-structural and system-functional methods, situational method, modeling method and other modern methods of scientific research constitute the methodological basis of the present work.

THE LEGAL PRACTITIONERS PROFESSIONAL NEGLIGENCE IN NIGERIA: EVALUATION OF THE GENERAL LIABILITY AND IMMUNITY AFFORDED ON LEGAL PRACTITIONERS IN THE CONDUCT OF THEIR CLIENT’S CASE

This paper reviews the legal practitioner’s professional negligence in Nigeria and the rule of law exempting lawyers from liability for negligence in the conduct of proceedings in court, tribunal or other body. The introduction reminds us of the historical development of the legal profession. It examines the concept of professional negligence which involves misconduct or malpractice in the course of practicing one’s profession. The law places more responsibility on the professional in the exercise of judgment. Therefore the standard of care expected of a professional is high. The general rule is that a legal practitioner can be held liable for professional negligence. He may also be found guilty of professional misconduct or malpractice where he contravenes any of the rules of professional conduct. However, there exists a law in Nigeria that grants immunity to legal practitioners from negligent acts in the conduct of their client’s case. This paper explores the origin of the lawyer's immunity. It argues that the exemption granted lawyers in respect of court proceedings does not help the fallen standards of the legal profession in Nigeria. As a result, there is a general consensus among writers as to the removal of the immunity clause. Therefore, this paper examines the various advocates for the removal of the lawyer’s immunity and suggests a reconsideration for its possible removal. This paper concludes with a recommendation for a more pragmatic approach to maintaining the standards of the Legal Profession. The term professional negligence is used interchangeably with professional misconduct or malpractice.

Auditors’ Negligence and Professional Misconduct in India: A Struggle for a Consistent Legal Standard

Gross negligence is a severe form of negligence. Its severity has been characterized using the presence of a mental element or mens rea accompanying the negligent act. Within the context of professional negligence, gross negligence is important as it constitutes professional misconduct. For auditors, a finding of professional misconduct through disciplinary proceedings can result in suspension or expulsion from the profession. In India, gross negligence is regularly used in disciplinary proceedings against auditors and also by the Securities and Exchange Board to determine whether an auditor has violated any securities regulations. Given the implications of a finding of gross negligence on the practice of an auditor, this paper seeks to discuss this Indian legal standard in detail. Using the statutory framework that governs auditors as a backdrop, this paper examines all reported High Court decisions from the 1950s till 2019 along with decisions of the Securities and Exchange Board with regards to an auditor’s duties. We find that the approach used to discern the existence of gross negligence across these decisions has been inconsistent. In the absence of any precedent from the Supreme Court of India that details what comprises gross negligence in the context of auditors, this inconsistent approach poses a problem. This paper offers a starting point for a discussion to minimize the uncertainty currently associated with auditors’ liability for professional misconduct, especially hoping to assist the newly established National Financial Reporting Authority in its decision-making process.

Pertanggungjawaban Pidana terhadap Dokter yang Melakukan Malpraktck dalam Memberikan Pelayanan Kesehatan di Tengah Pandemi Covid 19

Malpractice is an act of wrongdoing and action; thus, medical malpractice is the act of a health worker who is wrong in carrying out the medical profession (Professional misconduct) both from the point of view of ethical norms or leg al norms. The formulation of the problems in this study are (I) What is the legal arrangement for doctors in providing health services in the midst of the Covid 19 pandemic What is the form of criminal responsibility for doctors who commit malpractice in providing health services in the midst of the Covid I 9 pandemic. This study uses the research method of normative Jaw. This study uses two problem approach methods, namely the statutory approach and the legal concept approach. This study also uses three sources of legal materials, namely primary, secondary and tertiary legal materials. The purpose of this study is to determine the legal arrangements that govern health services in the midst of the Covid-19 pandemic. The main source of this research is the Criminal Code, Law Number 36 Year 2009 and Law Number 29 Year 2004. The results obtained from this study are criminal sanctions that can be imposed on doctors regarding malpractice in the middle. The Covid 19 pandemic is article 267 paragraph (I), 294 paragraph (2), 359, 361 KUHP, and article 190 of Law Number 36 of 2009 concerning Health, as well as article 79 of Law Number 29 of 2004 concerning Medical Practice. For the government to pay more attention to the health sector, especially regarding malpractice