Mendoza, Jhomar G.

BSA-3A

This is the famous work of Vincent Van Gogh called “STARRY NIGHT” this is one of my favorite art. I
symbolized this art as an internal control. Internal Control is a process for assuring of an organization’s
objectives in an operational effectiveness and efficiency, reliable financial reporting, and compliance with
laws, regulations, and policies.
As can be gleaned above, the image looks easy to do but, it so complicated to do, there are process on
how to do it, there are such procedures, there are materials to be used on doing that art. Just like the
internal control, there are many procedures, process, objectives also there are need to comply with the
laws, regulations, and policies. When you start on doing that art, you need first to plan on how to do that
artwork. You need to identify what materials only relevant on doing that art. Just like internal control it
only concerned on those policies and procedures that are relevant in the financial statement. Then, you are
Assessing the risk to prevent the mistake on doing that artwork. Since we all know that doing art must
needed to have a care, once you have put the wrong color on it then it is hard to erase it, sometimes we
need to reperform it from the top. Just like Internal Control, you need the risk assessment that the
management should adopt policies and procedures that are designed to identify analyze the business risk.
Also, for us to be able to do that artwork, we need to inquire, inspect, and observe. We Need inquire to
those people who have the experience or have the profession on doing that art, we must ask them on how
they do it, and observe it on what techniques they are using on doing that art while they are performing.
Just like, Internal Control, we must need to Inquire, Inspect, and observe. We are searching for an
appropriate information about the effectiveness of the internal control on those people who is
knowledgeable inside or outside the entity. We are observing just looking on the process of the others,
inspecting like we are examining the documents or the records, and we are reperforming like we are
repeating the activity performed by the client to determined whether the proper result were obtained.
I choose that artwork because I think this is my easiest way of telling how the internal control works. We
comprise the plan of the organization, method and measures adopted within the business to safeguard
assets. We are checking the accuracy and reliability of the data to promote efficient and effectiveness. As
can be gleaned the image above, it is so artistic and such a great artwork of Vincent Van Gogh with those
beautiful and detailed artworks there are so many procedures, materials, rules, on doing that, also there
are many risks on it that we need to avoid for having a great results.