![had come upon it is full of interest—
“The opening of school on the first day of term was a
strange, but inspiring and impressive, ceremony, which none
of those present are likely to forget. The dark ranks of the
girls, as they stood for prayers, the black dresses of the
teachers, the laurel wreath hung above our dear Founder’s
portrait, the empty great chair, which would never be filled
again by her we had seen there so often—all told the story
which the funeral hymns[21]
sung before and after prayers
reiterated. When the short, very short, service was
concluded, the Rev. A. J. Buss came forward, and first, on
behalf of the family, thanked the staff for their work (a very
labour of love indeed) in organizing the funeral
arrangements, and the girls for their singing on the sad
occasion. He then, as Clerk to the Governors, went on to say
that the Governors had been unable, owing to the shortness
of the time that had elapsed, to make any final arrangement,
but that they had asked Mrs. Bryant to take the post of
acting Head-mistress during the term.
“Mrs. Bryant, after saying a few words in response to Mr.
Buss, gave a short address, expressing (as she said) the
thoughts and memories that rose to the surface in trying to
realize the greatness of the leader who had passed from
among us. Sympathy, absolute devotion of self, extraordinary
energy of will, marvellous charity—these one thought of as
they had been shown year after year in counsel, in delight in
other’s pleasures, in carrying ideas into action, in patience
and help to inferior workers, in honour and appreciation to
talent, in raising the weak, in strengthening the strong.
“The thrill of emotion, of loyalty, of sorrow, and of hope,
which passed through the hearts of so many of us as she
spoke, is too personal, too sacred for expression. It was a
relief when music, that divine art which begins where words](https://image.slidesharecdn.com/6056-250315150235-4893a108/85/Auditing-A-Practical-Approach-3rd-Edition-Moroney-Solutions-Manual-42-320.jpg)
![Owing to some technicalities which could not be
set aside, the post of Head-mistress was still not
filled officially either on the Foundation Day or Prize
Day, June 27, 1895, and these may therefore be
counted as the last days of the old régime, the
beloved Founder still holding supreme rule, through
the self-effacing loyalty with which her successor did
honour to the cherished memory.[22]
22. In a paper found in Miss Buss’ desk there is gratifying proof of
the satisfaction it would have given her to know of the choice
of her successor—
“I know Mrs. Bryant well, and think her the most competent
woman in the whole range of my acquaintance to take up my
work after me. She is bright, accomplished, energetic, and
earnest. She is amiable and loving, and, above all, has vital
force. She has, indeed, ‘a healthy mind in a healthy body.’
Pages of writing could not express more strongly my conviction
that she is the one woman who would and could carry on the
school in the same spirit as it is carried on now. Her fellow-
workers would also be loyal to her, and she would be
considerate about them.
(Signed) “Frances Mary Buss.
“Myra Lodge, Feb. 3, 1878.”
On Foundation Day (April 4)—henceforth to be
known as Founder’s Day—the sense of loss was
manifest in the black dresses of the staff, and in the
absence of the usual daffodils with which the Hall
had been gay in past times. The needlework was
shown as usual, but in place of the entertainment of](https://image.slidesharecdn.com/6056-250315150235-4893a108/85/Auditing-A-Practical-Approach-3rd-Edition-Moroney-Solutions-Manual-44-320.jpg)
Auditing A Practical Approach 3rd Edition Moroney Solutions Manual
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- 6. Solutions manual to accompany Auditing: a practical approach 3e © John Wiley and Sons Australia, Ltd 2017 6.2 Chapter 6: Gaining an understanding of the client's system of internal controls Review questions 6.11 What is internal control? Why is an auditor interested in a client’s internal control? Internal control is defined as: The process designed, implemented and maintained by those charged with governance, management, and other personnel to provide reasonable assurance about the achievement of the entity’s objectives with regard to reliability of financial reporting, effectiveness and efficiency of operations, and compliance with applicable laws and regulations. (AUASB Glossary). Internal control is therefore the way that any entity organises itself to achieve its objectives. It is how managers run the organisation and control the employees so that they work towards achieving the organisation’s objectives and operate legally. Auditors are interested in internal control because it is the system that managers use to make sure transactions are recorded correctly and the accounting system is able to produce financial reports that are reliable. The auditor has to provide an opinion on the financial reports, so the auditor has to understand how well the internal control of an organisation works to produce reliable financial records. 6.12 Explain each of the seven generally accepted objectives of internal control activities. Internal controls are designed and implemented to ensure that transactions are real, recorded, correctly valued, classified, summarised and posted on a timely basis. • Real – only genuine transactions are recorded. • Recorded – all genuine transactions are recorded (none are omitted). • Correctly valued – all transactions are at the correct amount. • Classified – all transactions are allocated to the correct account. • Summarised – all transactions are correctly totalled. • Posted – all transactions, or transaction totals, are posted to the correct ledger account. • Timely – all transactions are recorded in the correct accounting period.
- 7. Chapter 6: Gaining an understanding of the client’s system of internal controls © John Wiley and Sons Australia, Ltd 2017 6.3 6.13 If an auditor does not intend to rely on internal controls in the audit, does the auditor need to obtain an understanding of the client’s internal control? Explain. ASA 315 requires the auditor to obtain an understanding of internal control on all audit engagements. Therefore, even if the auditor intends to take an entirely substantive approach to the audit and not rely on internal controls, the auditor must obtain an understanding of internal control. This is because without gaining this understanding, the auditor will not fully understand the risks of material misstatement of the financial report. ASA 315 states that gaining an understanding of the entity and its environment, including its internal control, establishes a frame of reference within which the auditor plans the audit and exercises professional judgement throughout the audit. The standard allows the auditor to use professional judgement to determine the extent of the understanding of internal controls required in each case. 6.14 Explain the difference between entity-level controls and transaction-level controls. Is an auditor interested in both? Entity-level controls are: 1. the control environment 2. the entity’s risk assessment process 3. the information system, including the related business processes, relevant to financial reporting, and communication 4. control activities 5. monitoring of controls. Each of these controls relates to the whole organisation. Transaction-level controls are controls that impact a particular transaction or group of transactions. Therefore, the difference is that entity-level controls have the potential to impact all of the processes in the organisation, including those that have a direct impact on the financial report and others, while transaction-level controls impact only a specific group of transactions. Transactions make up the financial report that the auditor is auditing, and can be impacted by both entity-level and transaction-level controls. This is why an auditor would be interested in both types of controls.
- 8. Solutions manual to accompany Auditing: a practical approach 3e © John Wiley and Sons Australia, Ltd 2017 6.4 6.15 Discuss the contention that the control environment is the most important part of a system of internal controls because it provides the foundation for the entire system. The control environment sets the tone of the entity and influences the control consciousness of its people. People, through their actions, determine the effectiveness of internal controls. If the control environment does not encourage ethical behaviour and high quality work, the people within an organisation could fail to implement controls or override them when performing their duties. Even the best control system is not 100% effective, and all systems are less effective if the people working with them do not support the systems. However, all components of an internal control system are important. Having a strong control environment will not be sufficient by itself to ensure that an organisation is able to achieve its objectives. 6.16 Why would an auditor be interested in a client’s control monitoring processes? A client should have processes for monitoring the effectiveness of its internal controls because circumstances and conditions change over time and controls need to adjust accordingly. An out-of-date control system may not be able to alert management to new risks, or control new types of transactions. The monitoring process allows the client to assess the need for changes to internal controls. As such, the auditor will be interested in the effectiveness of the monitoring system and whether the client’s management are able to be sure that internal controls remain current and valid. The auditor will also be able to assess the client’s management attitude to internal control systems through evaluation of the monitoring processes within the client. 6.17 What sort of risks would an entity’s risk assessment process consider? Give some examples for a retailer. Which of these risks would be relevant to financial reporting? Explain. An entity’s risk assessment process would consider risks to its achievement of its objectives at all levels. These would include: risks to revenue through product competition, to attracting and retaining staff, exchange rate risks, transport interruption risks (both freight and passenger transport delays affecting staff and customers), climate change risk, financing risk (obtaining and servicing loans), supply risks, and risks relating to protection of assets from theft and fraud etc. A retailer would have a particular focus on the risk of not being able to buy the appropriate products from reputable suppliers, product quality risks which would lead to sales returns and/or warranty claims, exposure to exchange rate risks if suppliers are located in other countries, transport risk affecting imports, competitive risks from other retailers in the same location or servicing the same type of customer, staff risks relating to attracting and retaining the right type of staff for all shifts, physical risks including power interruption, shopping centre building issues, financing risks relating to funding product purchases and paying expenses prior to receipt of cash from customers, and protection of assets and the integrity of sales and other transactions in
- 9. Chapter 6: Gaining an understanding of the client’s system of internal controls © John Wiley and Sons Australia, Ltd 2017 6.5 the accounts. The retailer would be interested in identifying and controlling risks to its ability to operate and achieve its objectives. All uncontrolled risks for the entity could affect the ability of the entity to survive (i.e. be a going concern). Therefore, all risks are of interest to the auditor. However, the auditor is most directly concerned with risks relating to protection of assets and the integrity of transactions in the accounts. The auditor must consider the risk to the accounts so that the audit can be planned with appropriate consideration of the risk of material misstatement 6.18 Explain the importance of segregation of incompatible duties. What sort of duties would be segregated within the sales process? Why? Segregation of incompatible duties is a part of the control activities of an organisation. Control activities are policies and procedures that help make sure management’s directives are carried out. The concept of segregation of incompatible duties is that no one employee or group of employees should be in a position both to perpetrate and hide errors or fraud in the normal course of their duties. If these duties are not segregated, an employee could steal assets (such as cash or stock) and adjust the records to conceal the theft. If the duties are segregated, the employee stealing the assets would have to get the cooperation of another employee to adjust the records to hide the theft. Therefore, it is very important for the effective operation of a control system that incompatible duties are split between different employees. Within the sales process, the person making the sale is not responsible for recording the sale, and should not be able to process a sales return or other adjustment to a debtors account balance. If these duties were not segregated, the sales employee could record a sale to a fictitious customer and take the goods for themselves. To conceal the theft, the employee would later process a sales return or adjustment to eliminate the balance in the fictitious debtor’s account. 6.19 In the sales transaction process, a key control affecting the accuracy assertion for sales is ‘Credit committee review and approve all applications for credit over $1000’. Explain the impact of this control on the valuation assertion for sales receivable (debtors). A control such as ‘Credit committee review and approve all applications for credit over $1000’ will require applications for credit over the specified amount being separately authorised. This control is related to the accuracy assertion for sales because it prevents sales transactions being recorded that are incorrectly processed. For example, if a data entry error is made so that a sale for $500 is incorrectly entered as $5,000, the transaction would not be accepted until it had been authorised. Because there is a data entry error, the person responsible for authorising the transaction should notice that it is not for $5,000, but should be entered as $500. The control also impacts on the valuation assertion for sales receivable because it would prevent the incorrect sale being entered to the debtors account, and thus prevent it from being overstated. In addition, if sales are genuinely being made for amounts over $1,000, the
- 10. Solutions manual to accompany Auditing: a practical approach 3e © John Wiley and Sons Australia, Ltd 2017 6.6 authorising person has a chance to consider if the debtor has capacity to pay large amounts. Procedures to check the credit-worthiness of debtors is likely to improve the chances of the amounts being paid by the debtors (because only debtors that can and will pay their debts are allowed to buy on credit), increasing the likelihood that debtors are valued correctly. 6.20 Discuss the role of internal audit in an entity’s system of internal controls. Is internal audit an essential element of a control system? Explain. Internal audit is a part of an entity with responsibility for assessing the performance of the entity’s control systems and making evaluations of client’s activities. Internal auditors provide information about the functioning of the entity’s internal control system, its strengths and weakness, and make recommendations’ for improvements, to the entity’s management. Although internal audit departments are usually separate to other functions within the client, they are not independent of the client. Not all organisations have an internal audit department. Smaller organisations usually do not have an internal audit function and many larger organisations outsource the internal audit function to a third party. However, as organisations become larger, the level of importance placed by an entity on its internal audit function can be a guide to its overall commitment to internal control. 6.21 Several approaches to internal control documentation are discussed in the chapter. Assess the advantages and disadvantages of each. How would documentation assist the auditor to identify strengths and weaknesses of an entity’s system of internal controls? The four approaches to internal control documentation are: 1. Narratives; the advantage is that the process can be described in full; the disadvantage is that it can take many words to describe a process in full. 2. Flowcharts or logic diagrams; the advantage is that the standardised graphics allow a large amount of information to be presented on a single page to represent complex flows of transactions and the key controls. If there is common understanding of the symbols, it is easier to review and understand. The disadvantage is that the reader may not understand the symbols or require additional clarification. 3. Combinations of narratives and flow charts or logic diagrams; the advantage is that complex systems can be described using standardised symbols, with additional narrative to explain steps that are hard to chart. The disadvantage is that both the diagram and narrative have to be prepared and checked for consistency. 4. Checklists and preformatted questionnaires; the advantage is that it is helpful to inexperienced auditors because the checklist guides the process and assists
- 11. Chapter 6: Gaining an understanding of the client’s system of internal controls © John Wiley and Sons Australia, Ltd 2017 6.7 in identifying critical controls. The disadvantage is that it can inhibit an experienced auditor and slow down the process. The documentation assists the auditor because the process of preparing the documentation prompts the auditor to ask detailed questions in order to gain a full understanding. An experienced auditor would be able to identify departures from the systems used at similar organisations and the graphical forms of documentation reveal quickly the destination of all copies of documents. 6.22 Why do auditors prepare management letters? ASA 260 requires the auditor to communicate matters from the audit with those charged with governance, and ASA 265 governs communicating deficiencies in internal control to those charged with governance and management. To satisfy the requirements in these standards, the auditor will prepare a management letter to those charged with governance. The auditor will also communicate on a timely basis with management of the entity, where appropriate, the deficiencies in internal control revealed during the audit that are either being communicated to those in governance or are not. The auditor uses their professional expertise to inform management about deficiencies in the internal control system which could affect the integrity of the financial report either in the current financial period or in the future. The feedback is provided in written form so that there is no confusion about the fact of the report or the observations and recommendations being made. The management of the entity is able to use the written report as a basis for a response. Sometimes, management is able to use a letter written at an interim stage of the audit as a basis for a response before the end of the audit.
- 12. Solutions manual to accompany Auditing: a practical approach 3e © John Wiley and Sons Australia, Ltd 2017 6.8 Professional application questions 6.23 Understanding client controls Abbott & Partners audit firm has audited Pretty Valley Shire council for two years, performing both a statutory audit of the financial reports and a compliance audit for the government department in charge of local councils’ landfill waste disposal sites. In all previous control testing, no exceptions were detected. The junior auditor on the engagement has suggested that no work on internal controls is required because last year’s evidence will be sufficient. Required Explain why the junior auditor’s suggestion is not appropriate. The junior auditor’s suggestion is not appropriate because the auditor needs to have sufficient appropriate evidence about the effectiveness of controls in the current year. Any change in either the controls or the conditions would make last year’s evidence not applicable to the current period. At a minimum, the auditor would need evidence that the conditions remained the same and that the controls had not altered. The auditor should also consider whether the controls are able to provide sufficient control in the current circumstances. Even if there had been no changes since last period, the auditor should evaluate the effectiveness of the controls and draw a conclusion on the degree to which they can be relied upon. In this particular case, the controls were assessed with respect to their ability to ensure compliance with the regulations. It is likely that additional work is required for the controls to be assessed for their effectiveness at preventing or detecting material misstatements at the assertion level because this is a different objective.
- 13. Chapter 6: Gaining an understanding of the client’s system of internal controls © John Wiley and Sons Australia, Ltd 2017 6.9 6.24 Importance of internal control Elecnet is an electricity distribution company based in a large capital city. Its business is to manage the electricity assets, including poles, wires and other equipment, that are used to deliver electricity to more than 500 000 retail and business customers in the city. Pole, wire and substation maintenance and improvements are a large part of the company’s operations and teams of highly trained technicians are used for both planned work and emergency response activities. Emergency response is required when storms or fires bring down power lines, the power must be turned off at the direction of police, or the electricity supply fails for any reason. Each team comprises several vehicles (vans and trucks) and uses additional heavy equipment, such as cherry pickers, cranes and diggers, as required. Each vehicle carries a core set of specialised parts and tools and additional items are obtained as required from the stores, located in a large warehouse in the northern suburbs. The warehouse is staffed on a 24-hour basis to assist night maintenance (designed to minimise disruption to business customers) and emergency response. Required (a) Make a list of the potential problems that could occur in Elecnet’s maintenance and improvements program. (b) Suggest ways that good internal control over parts, equipment and labour could help Elecnet avoid these problems. (a) Potential problems include: • Problems with communication systems stop emergency reports reaching the response teams in a timely manner. • Police or other emergency services are unable to contact Elecnet during an emergency because they do not have the required contact information or staff at Elecnet are not rostered on to respond to emergencies. • Trained staff are not available to respond to emergencies through mismanagement of leave or failure to recruit and train staff. • Storms, fires or other emergencies are more extensive than anticipated and not enough staff and equipment are available to respond. • Equipment, such as vehicles, diggers and cherry pickers, are not operational due to lack of suitable maintenance. • Not sufficient supplies of specialised tools and parts are held in stores. • The large warehouse is not accessible in an emergency because the key holder is away sick or on leave. • Too many staff are rostered onto normal maintenance and not enough available for emergency response in a particular geographic location. • Changes are made to the electricity distribution system so that different parts are required for maintenance and these new parts are not ordered in time.
- 14. Solutions manual to accompany Auditing: a practical approach 3e © John Wiley and Sons Australia, Ltd 2017 6.10 (b) Suggested internal controls include: • responsibility for maintaining communication systems with emergency services assigned to a senior staff member at Elecnet who also has information about staff rosters. • HR department is made aware of staffing requirements for emergency. response and reports to senior management on achievement of staff targets • HR department oversees policies and procedures for staff training to ensure that sufficient staff within the organisation have the required skills and qualifications. • Scientific modelling of emergency situations, taking into account population growth and climatic conditions. • Schedule of maintenance for equipment coordinated with senior staff responsible for emergency response. • Stores report on holdings of various parts, with integration with new equipment purchases. • Stores maintain security systems and assign responsibility for staff member to coordinate with emergency response teams. • Staff schedules and rosters approved by senior management with consideration of balance between maintenance and emergency response.
- 15. Chapter 6: Gaining an understanding of the client’s system of internal controls © John Wiley and Sons Australia, Ltd 2017 6.11 6.25 Control environment Cheetah Airways became a client of an audit firm for the first time this year. Soon after taking the engagement in September last year, Cheetah Airways was under investigation by the Australian Competition and Consumer Commission (ACCC) for allegedly fixing prices on some routes in collusion with another airline. The two airlines made an illegal arrangement to not compete with each other so that they both benefited by sharing the business and maintaining prices that would allow them to make profits. After the ACCC investigation became public, several of Cheetah Airways’ key corporate customers decided that they did not wish to associate themselves with the airline and severed their exclusive travel dealings with Cheetah Airways. Required How does the above information affect your understanding of the control system at Cheetah Airways? The information available to the auditor raises questions over the tone at the top of Cheetah Airways because it is alleged to have engaged in activities to rig the market by agreeing with a competitor not to undercut each other. Specifically, is there a commitment to integrity and ethical values in the organisation? What is management’s philosophy and operating style? Is there a win at all costs attitude and lack of respect for laws that affect the business? At the time of the audit there is an investigation by the ACCC, but no prosecution against the client. However, several customers of the audit client have taken their business elsewhere. This fact also raises questions for the auditor because it suggests that the client’s revenue has been adversely affected, and could be more adversely affected if other customers also take this action. In the extreme case, there could be questions about the audit client’s ability to continue as a going concern (although this would require many more customers to also leave), and could impact on the auditor’s opinion. If there is a poor ethics/tone at the top, or evidence of fraudulent or illegal activities, the auditor should consider whether the client is one that they wish to continue to audit. The auditor should reconsider the information it gathered at the time of taking over the client – what did the prior auditor disclose, what did the auditor’s investigations disclose etc. Ultimately, the auditor will have to document the action taken to investigate the matter and consider the integrity of the client, and any impact on the auditor’s ability to perform the audit. For example, has the auditor had any difficulties in getting access to records and personnel it requires in order to do the audit? Has the client been able to offer the auditor any assurances about their integrity? The auditor may conclude that the bad publicity is unwarranted and the departure of several customers is more related to activities by the client’s competitors. Alternatively, the auditor may decide to resign from the audit engagement if the client is unable to provide the assurances required.
- 16. Solutions manual to accompany Auditing: a practical approach 3e © John Wiley and Sons Australia, Ltd 2017 6.12 6.26 Expense transaction risk Bear Transport’s accounting policy for maintenance on its fleet of cargo planes is to capitalise the cost of major airframe and engine maintenance checks and depreciate over the shorter of the scheduled usage period to the next major inspection or the remaining life of the aircraft. The latest data shows the aircraft and engines at cost (including major maintenance costs) to be at a similar level as last year while depreciation costs have decreased by 5 per cent. Required Discuss the risk of misstatement for depreciation costs. What could go wrong? The main risk for depreciation costs is that they are understated. ‘What could go wrong’ is that it will overstate profits and overstate the written down value for assets. Capitalising expenditure on maintenance that should be a cost of the period by designating it as improvements would understate expenses. Depreciation expense could also be understated if the rate is reduced or new additions to assets are not depreciated. Auditors should determine if the accounting policy to capitalise maintenance and amortisation over the maintenance period is reasonable under the accounting standards. Depreciation costs have decreased even though the cost of ships and engines has not changed. This suggests that the scheduled period for maintenance is greater (a longer period before the next major maintenance is scheduled). This would be justified if the ships are traveling fewer kilometres each year (e.g. as a result of economic downturn and reduced international trade) Auditors should investigate the schedules for ships to determine if the distances travelled are lower.
- 17. Chapter 6: Gaining an understanding of the client’s system of internal controls © John Wiley and Sons Australia, Ltd 2017 6.13 6.27 Segregation of duties in small business North State Computers has premises in the main street of a large regional city. The business is owned by Bob and Mary Winters, who purchased it three years ago. Mary has an extensive background in IT and has a talent for diagnosing and solving problems with computers that are brought in for repair. Bob also has an IT background and oversees the sales and administration staff. There are three staff in the business: a computer technician who assists Mary, a part-timer who helps with sales and a junior trainee, Cara, who does other tasks such as banking. Cara is also responsible for issuing invoices and statements to clients who have a service contract with the business. These clients are generally other businesses that ask Mary to visit their premises for routine and emergency repairs and that purchase software and hardware from the business. Bob and Mary have worked very hard over the last three years but they have cash-flow problems. Their bank manager has requested a meeting to discuss the business’s growing overdraft. The bank manager asks Bob and Mary to prepare for the meeting by analysing their accounts receivable and customer receipts. Bob and Mary review the accounts receivable ledger and find that it is not up to date. They also discover that client statements have not been issued for four months. They are also unable to identify from the cash receipts journal which clients have paid their accounts. Required (a) Discuss the attitude and control consciousness of North State Computers’ management. (b) Which duties should be segregated in this business? Recommend an appropriate allocation of duties for the staff at north State Computers. (a) The accounts show that the controls over sales, debtors and cash receipts are not good. The accounts are not up to date and client statements have not been issued for four months. These tasks were apparently the responsibility of the junior trainee, Sally, under the supervision of Bob. Bob appears to have been unaware of the problems, suggesting that he is not monitoring the processes very closely. Overall, this means that the management’s attitudes towards internal controls in general, and the accounts in particular, are not good. The fact that the bank has asked them to meet to discuss their worsening cash position also suggests that they are not managing their cash flow adequately. Although Mary is responsible for technical issues, such as repairing computers, rather than the administration side of the business, she is also an owner of the business and as such should be involved in setting the tone of the organisation. Bob and Mary appear to have failed to establish good internal controls and to communicate and enforce the importance of the systems to their staff. There is no evidence of any unethical behaviour by the staff, but they do not appear to have been adequately trained and/or appropriately selected for the positions they hold.
- 18. Solutions manual to accompany Auditing: a practical approach 3e © John Wiley and Sons Australia, Ltd 2017 6.14 In a small business, such as this, management involvement is a substitute for a large system of formal controls. This means that Bob and Mary must be personally involved in authorising and supervising transactions to a greater extent than if there were more staff. (b) Segregation of duties should follow the broad principle that the following duties are segregated: • Authorisation or approval of transactions affecting assets • Custody of assets • Recording or reporting of transactions • Control over processing of a transaction should be separated from recording or reporting a transaction Cara is employed to help with administration. The other staff is a computer technician and a sales part-timer. This means that Cara and Bob are the only two staff currently with administrative responsibilities. It will be difficult to adequately segregate duties with only two staff in the area. Therefore, Bob and Mary must perform additional review tasks, such as separately reviewing all transactions over a certain limit, monthly reports of debtor’s balances and transactions, bank reconciliations etc. In addition, if Cara retains the task of banking, she should not be involved in recording transactions, particularly cash receipts. An alternative would be for Bob to do the banking and leave Cara responsible for transaction processing. Mary could take responsibility for stock control, so that the sales staff are not involved in maintaining stock records as well as having access to the stock for making sales.
- 19. Chapter 6: Gaining an understanding of the client’s system of internal controls © John Wiley and Sons Australia, Ltd 2017 6.15 6.28 Control environment Red Minerals is being audited by your firm for the first time in 2015. In 2010, Red Minerals invested in a mining joint venture in Bangaloo, a country which recently experienced significant currency devaluation. In December 2013, there was a large chemical spill in the area surrounding the main centre of Red Minerals’ operations in Bangaloo, and the government is seeking compensation and asking for restoration work to be done. The story has been covered in the Australian press. In a review of documents you discover that in 2014, there was a raid on the homes of several Red Minerals’ employees, following a tip-off to police. The tip-off alleged that over several years, four members of Red Minerals mechanical staff had been stealing small tools from Red Minerals and re-selling them. To date, four members of Red Minerals’ staff have been charged with fraud and theft. You are aware that the Chief Operations Officer (COO) of Red Minerals resigned at the start of 2015 and a suitable replacement has not yet been found. Required Discuss the impact of the background material for Red Minerals on your likely assessment of entity-wide controls at Red Minerals. The information suggests that there are problems with the client’s control environment surrounding the chemical spill incident. What are the circumstances of the spill? Was there evidence of suitable precautions being taken or was management treating the potential problem lightly because the country is poor (currency devaluation issues suggest economic problems in Bangaloo)? Was there evidence of appropriate consideration of the risks of a chemical spill and the impact of the cost of clean-up on the company? What action has management taken to repair the damage? Is the company’s failure to repair the damage evidence of financial problems at the client? The petty theft could be simply a problem isolated to several dishonest employees, or could be further evidence of poor control procedures at the client. Is the resignation of the COO related to either the chemical spill or the theft? Does it signify that there are further problems at the client which the client has not provided information about to the auditor? What procedures have been adopted to find a replacement? The auditor should consider whether those charged with governance (board of directors) are aware of the problems and taking action. Has the board established suitable policies for dealing with the risk of operating in Bangaloo? What evidence can the auditor gather about Red Minerals’ management’ philosophy and operating style? What approach has management taken to establishing procedures to implement policies around the risk of chemical spills and control over company assets? How have the policies and procedures, as well as the ethical values of the organization, been communicated from the board to management and more widely in the organization?
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- 21. of consciousness that came from time to time, although a new symptom had appeared in the extreme restlessness that alternated with the lethargy. For six weeks hope came and went, everything being done that love could devise or devotion carry out. In addition to the two constant companions, there were two trained nurses: and the dear patient, in the quiet intervals, was her sweetest self; so careful about giving trouble, and so courteous in her acknowledgment of service rendered, so grieved that the nurses should be kept up at night, and so anxious that Miss Millner and Miss Edwards should know how much she felt their kind attention. Miss Edwards gives some interesting details of these last months after the return home from this last holiday, when, after a few weeks of care and nursing, she had seemed better than at any time during the year:— “Three weeks of peaceful, quiet enjoyment followed this illness, during which Miss Buss received many of her friends at her own house, and was further made happy by a visit from her old and intimate friend, Mrs. Hodgson, who has since written: ‘I am very thankful that I had such a sweet, happy time with my friend before the last illness came, and when she could in a measure enjoy life.’
- 22. “During this period of improved health Miss Buss paid her last three visits to the school she loved so dearly, visits that will not soon be forgotten by those who then saw her. On October 31st she was present in the evening at the ‘old pupils’’ meeting, and on November 2nd, during part of the school concert, and, with her usual sympathetic thought of others, sent on each occasion for several of the music teachers and others of the staff to sit by her in turn and exchange a few words. “The last occasion on which our dear head-mistress was at Sandall Road was on November 7th, when she distributed the holiday prizes, making kindly inquiries, as each girl whom she knew came before her, for parents and brothers and sisters at home, and taking special notice of the little ones, for whom she had brought a large packet of sweets. “Before this illness came on she had with her own hands arranged all her Christmas gifts and ordered her Christmas cards, received by many of her friends on that sad Christmas Day. There were also some packets addressed by herself of mementoes to friends, all the more precious for this evidence of thoughtful foresight. “On Saturday, November 10th, friends came to lunch, and Miss Buss was well enough to enjoy their society, and show particular interest in the children, finding games and other amusement for them. “On this day also she had a visit from an old pupil—and colleague—who brought her little baby-girl, asking permission to call her Frances Mary, a request which greatly touched Miss Buss. Constantly during her illness she spoke of her ‘little namesake baby,’ who once, at the dear invalid’s special wish, was brought to see her. “On November 11th Miss Buss attended the short morning service at the church of St. Mary the Virgin, almost next door
- 23. to Myra Lodge. “On Monday evening she was able to be with the girls at No. 89, enjoying, as she always did, to see them happy in playing games. “The next day two old pupils took tea with her, and for the Wednesday a luncheon-party of some of the clergy and workers of Holy Trinity had been arranged. But this, by the doctor’s orders, had to be postponed.” On the Thursday before the end there was a return of consciousness for some hours, with full recognition of her nephew, the Rev. Charles Caron Buss, the “Charlie boy” of olden days, whom she now questioned tenderly about his little curly-headed Kenneth, her latest delight. She also recognized and talked with Mrs. Alfred Buss. Then came her “own boy,” the Rev. Francis F. Buss, and she was able to follow the Service for the Visitation of the Sick, and to join once more in the Veni Creator, and then, for the last time, in the words of the Collect, so often on her lips, to seek from the “Fountain of all Wisdom those things which for our unworthiness we dare not, and for our blindness we cannot, ask”—a prayer so meet for one who had walked from earliest days so humbly with her God—a prayer so soon to be answered by the revelation of “the things prepared for them that love.”
- 24. With this last self-surrender she let go her hold on earth, sinking again into a state of coma that grew deeper and deeper till it merged into the sleep of death. It lasted for three whole days longer, during which her family and a few intimate friends were unremitting in their visits, though there was nothing to be done but take a sad look at the dear face, and go away with the terrible sense of change, as they thought of that still form, those closed eyes, those unanswering lips from which came now only that slow laboured breathing, and remembered their friend as they had always known her before, so alert, so alive to every touch, so quick of response to the faintest appeal. The only break in this long stillness came in the hymns which from time to time were sung softly by the watchers at the bedside, in the hope that those familiar sounds might penetrate, beneath the silence. All Sunday night the family remained in expectation—almost in hope—of the release which seemed so near, waiting as they that watch for the morning. Christmas Eve dawned, and, as the day advanced to high noon, the heavy breathing grew more and more quiet, till at length came perfect peace, and the watchers knew that their beloved had passed from death to life.
- 25. “For fifty years with dauntless heart Step after step she won her way, Through times of cloud, and barren praise, Up to the well-earned golden days Of proud success, and prouder fame; Where no high thought of self had part, No poor ambition of display, To dim the lustre of her name. “So, far and wide, o’er mead and lea, Was sown the seed; and many a waste Broke into blossom; fields grew white To harvest that she lived to see, Though not the fuller fruit to taste (Which ages yet to come shall reap) Ere fell the shadow of the night, And, dauntless still, she sank to sleep. “To busy hands and weary brain Thus comes at last the dawn of peace, Rest after noble toil, in light Beyond the shadows, infinite; Yea, life in Him who once again By death for ever lives: release From bonds to freedom. None may tell Her bliss, but surely ‘SHE SLEEPS WELL.’” (Rev. B. G. Johns.)
- 27. CHAPTER VI. “AND HER WORKS DO FOLLOW HER.” “Give her of the fruit of her hands: and let her own works praise her in the gates.”—Prov. xxxi. 31. “Of feeble knees the strengthener, The stay of timid hearts, Does all her might go out with her Who now to rest departs? Nay, for the children of her love, To their full stature grown, Must learn amid their tears to prove How they can go alone.” Emily Hickey. Fifty years of work! Of work that, had she been other than she was, might have been mere thankless drudgery; of work that, being what she was, remains a living influence, spreading, in ever-widening circles, to distances beyond compute. Fifty years of love, poured out from a heart often disappointed, but never embittered; often left unfilled, but never found
- 28. empty; often strained to utmost tension, but never relaxing its high energy. Being as she was, refreshed by the living water, sustained by the bread of life, the strength was hers that knows neither drought nor famine. For more than forty years she had worshipped in the same church—Holy Trinity—built by her friend the Rev. David Laing, and afterwards held by her friends, the Rev. E. Spooner, the Rev. Charles Lee, and Dr. Cutts. To this altar she came, through all her working time, to renew the strength in which her work was done as “Christ’s faithful soldier and servant to her life’s end.” And here, when that end came, the last gleams of the dying year fell on the white blossoms that hid all that was mortal of that brave spirit, while the vast crowd knelt to give thanks for a life which had made all life so much the more worth living to themselves and to all women who should come after them. “The good die never!” There can be no end to this high influence that for the half-century past has gone out, carrying with it all that is true, all that is pure, all that is lovely. It must still go on in the centuries to come in added power, since
- 29. “Good, the more Communicated, more abundant grows.” And yet, do we not too sadly feel that the end has come for us, who will not again, while we tarry here, look on that kind face, or feel the clasp of that hand that seemed strength itself? We rejoice in the joy of her immortality—here and hereafter—but for us, here and now, there is the suffering of this present time, which is “not joyous, but grievous.” How much she did! She worked till the last; till those magnificent energies, which seemed inexhaustible, were at length worn out. She “died in harness,” and we must not grudge her what she would have chosen. But yet, how we wish it might have been otherwise! That she might have rested in time, to have saved herself to be with us a little longer, an inspiration and strength to all; “a great moral force in the educational world;” an example to all teachers, as well as to her own staff and her own pupils; a joy to the friends who loved her; and to her own nearest and dearest——? But here we pause and are silent before her brother’s words: “I cannot speak of what she was—and what her memory will be—to her nearer relatives, and especially to us, her brothers.”
- 30. The details of the service in Holy Trinity and the concluding ceremony in the quiet churchyard at Theydon Bois, near her cottage at Epping, on the edge of the Forest, are given by eye-witnesses, happy in being permitted to be there to see and hear for themselves. Never, it seemed to me then, could physical disability have pressed more heavily than during that week—from Christmas Eve to New Year’s Eve—when, although no farther distant than St. Leonard’s, I had to submit to be absent, while so many friends were doing honour to her whom we all loved and mourned. The events of the three days, so full of emotion, could not be better told than as they are given in the “Memorials” compiled in the beginning of the year, by her old pupils—afterwards colleagues—Miss Edith Aitken, Mrs. W. K. Hill (Eleanor M. Childs), and Miss Sara A. Burstall, who record the scenes at Holy Trinity, at Theydon Bois, and on the first day of the re-opening of the schools. THROUGH THE GRAVE AND GATE OF DEATH. “It is the will of God that even to the most vigorous and faithful of His servants there shall come, sooner or later, weakness and decay of strength. There is nothing more simply sorrowful than this, and yet it is an integral part of the
- 31. providence of the world. To the most fortunate and gifted life, full of great opportunities, to which the character and personality were equal, to a life blessed with health and power and love and success and a large measure of happiness, even to such a life comes old age, with its train of disappointment and feebleness. It is true that the waning of a noble life is often marked by a sweetening and mellowing of character, which is in itself a triumph and a glory; but still the growing earthly feebleness cannot be forgotten, and it is a sad thing to watch the face change, and to hear the voice ever weaker and the step ever feebler, and to know that strength is gone and will come back no more in this life. The grasshopper has become a burden; the night is at hand. “During the last year we have shared in such growing sorrow, as we have watched the struggle of an eager and hopeful spirit against increasing physical pain and weakness. We have hoped against hope, for the spirit was still so willing, but the foreboding was always there, and in the last dark days of the old year the end came, irrevocably and, as it seemed, almost suddenly. No more alternations, no more struggles; all was over. “What an oppression of loss and pain seemed to brood over us as we waited through that dark winter’s morning in the dim church full of mourning figures! Crowds of people witnessed to the wide-reaching influence of the life of which we were thinking. The solemn dignity of the occasion, as we caught a glimpse of one and then of another who had come, each from his or her important place and work, to take a part in this last ceremony of respect, recalled the importance of the life-work now over. Especially did the sight of such a veteran of the struggle as Miss Emily Davies bring to mind touching memories of the fight for an ideal waged in the beginning against great odds. Such had been this our leader —an important force in the world, a mind of originating insight, who had modified her age for good. But now all was
- 32. over. We had had the privilege of being with her, but we should have it no more. Our lives for the future were to be poorer and smaller. “The tolling bell seemed to beat out such thoughts as we waited. But these more general regrets are changed to the acuter stab of personal grief, as the coffin is carried in and passes us close. It is to this that the loved presence has come, and even this is for the last time. A hundred personal details come back—her dress, her favourite colours, her smile, the sound of her voice. Thus and thus we knew her— and shall know her no more. “‘The best is yet to be.’ We believe it, but we loved her as she was. “It is hard to control our voices, but we are still her army. It behoves us to show that we can respond to the word of command, and so we take our part in the service, and all goes on in its appointed order to the end. The coffin is carried out, and we disperse on our further journey, sad and dreary, down to Theydon Bois. Our minds are filled by thoughts of the past and of the future. To many of us the best part of our lives is associated with her. To how many has she not been a generous and inspiring friend, who brought out all our best by her very belief in it? How are we to go on without her? And how drearily ashamed we feel of our worst, which we can never now amend before her. “It pleased God to let our final farewell be very beautiful. The churchyard at Theydon lies on the slope of a hill, and the grave is at the northern side of the low, red brick, country church. The short winter day was drawing to its close already, and the western sky was glowing with glorious red and gold. The procession was marshalled in the road below, and the white-robed clergy came down to meet us from out of the sunset light, as it seemed. Our hymns of rest and triumph felt right and fitting then, as we thought of her
- 33. and not of ourselves. She had fought a good fight, and had finished her course. The country fields lay bare about us, and the branches of the trees, interlacing themselves between us and the evening sky, were leafless. But everything was touched with a most tender and beautiful light, as large, soft snow-flakes floated gently down on the violets and white spring flowers with which we covered her. And so we left her.” “‘The souls of the righteous are in the hand of God, and there shall no torment touch them; In the sight of the unwise they seemed to die, and their departure is taken for misery, And their going from us to be utter destruction. But they are in peace, For though they be punished in the sight of men, yet is their hope full of immortality.’” Edith Aitken. THE FUNERAL SERVICE. “On the last day of the old year Holy Trinity Church, Kentish Town, was filled to overflowing with those who had met to pay their last tribute to her who had passed away from among us. The greater number of the mourners consisted, as was natural, of past and present pupils of the North London Collegiate and Camden Schools, but in addition there were representatives of all branches of education in the widest sense of the word. Among these we may mention Rev. T. W. Sharpe (H.M. Chief Inspector of Schools), Professor Hales (King’s College), Prebendary Whittington, Rev. Brooke Lambert, Rev. H. L. Paget, General Moberly
- 34. (Vice-Chairman of the London School Board), Mr. Latham, Q.C. (representing the Clothworkers’ Company), Mr. Alfred Bevan (representing the Brewers’ Company), Mr. Elliott and Mr. Danson (Governors), Mr. Storr (Merchant Taylors’ School), Mr. Hinton (Haberdashers’ School, Hoxton), Dr. Evershed, Dr. J. Collins, Mr. Percy Bunting, Mr. Courthope Bowen, Mr. W. C. Bell (Treasurer of the Cambridge Training College), Miss Agnes Ward, Miss Hadland, Mrs. W. Burbury (Governor), Miss Prance (Governor), Miss Day (Greycoat School), Miss Andrews (Maida Vale High School), Miss Armstrong (Dame Alice Owen School), Miss Penrose (Bedford College), the Misses Metcalfe (Hendon), Miss Huckwell (Leamington), Miss Green (Blackburn) and Mrs. Mary Davies. “Long before the time appointed for the service—10 a.m.— every seat in the church, which is said to hold about two thousand, was filled, while many people were standing in the aisles. As the coffin was brought in at the south door, the door by which Miss Buss had entered Sunday after Sunday from the time the church was built, the whole congregation rose to its feet, and remained standing until the mournful procession reached the chancel. It was impossible, even then, to realize that we should never again on earth see that familiar face, never again hear the kindly words that so often cheered and encouraged us in our darkest hours, making us feel that, after all, life was worth living, and that each one of us had her special work to do. “All the arrangements had been most carefully planned before. The chancel, with the seats behind, was reserved for the family and immediate mourners, Governors of the Schools and representatives sat in the front seats, teachers and present pupils of the North London, all of whom carried white flowers, in the body of the church. The west gallery was appropriated to the Camden School, while the rest of the gallery and the side aisles were filled with old pupils and friends. The pall-bearers were:—
- 35. Professor Hill. (Of University College, London.) Dr. Garnett. (Educational Adviser of the Technical Education Committee of the London County Council.) Mrs. Bryant. (Vice-Mistress of the North London Collegiate School.) Miss Lawford. (Head-Mistress of the Camden School.) Miss Hughes. (Head of the Cambridge Training College.) Miss Jones. (Head-Mistress of Notting Hill High School and President of the Head Mistresses’ Association.) Miss Emily Davies. (One of the Founders of Girton College.) Miss Beale. (Head of the Ladies’ College, Cheltenham.) Dr. Wormell. (Head-Master of the Central Foundation Schools, Cowper Street, representing the College of Preceptors.) Dr. Fitch. (Member of the Senate of the University of London, representing the Teachers’ Guild.) “Mrs. Green was at the organ, and the girls’ choir led the singing, which consisted of Psalm xxxix., the ‘Nunc Dimittis,’
- 36. and the hymns ‘The saints of God, their conflict passed,’ ‘Peace, perfect peace, in this dark world of sin,’ and ‘Now the labourer’s task is o’er.’ “After the service, which was conducted by the Vicar (the Rev. Dr. Cutts), Canon Browne, whose work in connection with the Cambridge Local Examinations brought him for so many years into such close contact with Miss Buss, delivered an address from the chancel steps. He said the last rites were often performed over those who were too young to have shown promise; over those who had shown promise, and were cut off, as it seemed, prematurely; over those who had lived longer, and had had no aim, done no work in life; over those who had had noble aims, and had been disappointed, or who, having seen the fulfilment of their aims, had outlived their friends, and died silent and alone. How exactly the opposite of all this was the record of Frances Mary Buss! She had great aims, she had seen a noble work perfectly done, she was surrounded to the last by affectionate friends. It was not too much to say that she was one of the most prominent actors in that which had changed the face of a large area of human life. There were many present who had played a large part in it, but he could not name the living. Miss Anne Clough and Miss Buss were, of those who had passed away, those who had developed the best of woman’s nature, the latent power and charm of that intellect which was so subtle in its intuition and so swift in its spring. Miss Buss had reduced the wear and tear of effort by the improvement of method, and had changed that which had been dull and flat and painful into brightness and interest. Thousands of girls’ lives had been made happier, hundreds of women were now doing congenial woman’s work through her means. It was difficult to believe that it had all grown from nothing in thirty years. It was not with her as with many—that others had laboured, and she had entered into their labours; she was herself the pioneer, and
- 37. herself had crowned the work. It had not been done from policy; it had all come from love and sympathy, combined with that practical intuition which always lays its finger on the important point. Now her task was o’er, that faithful labourer, under whom a wilderness had grown into a garden, the garden had blossomed into flowers so fair, had borne fruit so sweet. It was the last day of the year, the eve of a New Year. The Church’s lessons brought before them that beautiful chapter of the Revelation which described the new heavens and the new earth. Miss Buss’ quiet and decided religious character enabled them to enter without hesitation on that branch of thought. Her religious character shone naturally throughout her educational work. They read of the garnishing of heaven with precious stones of various hues and many names, not there because of this hue or that, of this characteristic or the other, but because they were precious stones. In all reverent faith they followed in imagination the placing of their friend, now lost here, among the precious stones in heaven, and they might pray that of themselves it might be true that she was but gone before. “The second part of the service was performed in the little churchyard of Theydon Bois, near ‘Boscombe.’ The journey seemed to be made doubly sad by the remembrance of the many delightful holidays we had spent at ‘The Cottage,’ and by all its associations; and yet we felt that we would rather she were laid to rest there, in the open country, than in a crowded London cemetery. ‘After life’s fitful fever she sleeps well.’ “The day was piercingly cold, in spite of the bright sunshine, and the ground was covered with snow. About six hundred went down to Theydon Bois by a special train, and the long procession was formed at the foot of the hill on which the church stands. Mr. Garrod, Secretary of the Teachers’ Guild, Mr. Foster Watson, Master of Method at Aberystwith College, Mr. Pinches, Treasurer of the College of
- 38. Preceptors, and Mr. W. K. Hill, Head-Master of the Kentish Town School, acted as marshals. At two o’clock, the hearse and carriages with the chief mourners reached the spot, and the long train of mourners, headed by the clergy, the Rev. C. E. Campbell, Vicar of Theydon Bois, Canon Barker, and Canon Browne, moved slowly up the hill. Immediately behind the clergy came the girls’ choir, singing ‘How bright the glorious spirits shine.’ The voices, subdued as they were, owing to the great length of the procession, had—if one may so express it—a wonderfully spiritual effect. The churchyard was quite filled with the mourners, and after the actual service was finished, Canon Barker delivered a short address to those assembled round the open grave on the life-work and lessons taught by Miss Buss, whose name, he said, would be connected with the commencement of the higher education of women for many years to come. He dwelt on the zeal and ability displayed by the deceased in founding the great school in Camden Town, and the most important educational testimony she had given before the Schools Commission. Miss Buss also established the Head-mistresses’ Association and the Teachers’ Guild, and her schools were the models of those of the Girls’ Public Day School Company. The effect and success of her work was seen at Girton and Newnham Colleges, and at the London University, and he mentioned the fact that at one time at least two-thirds of the girls at Girton were from Miss Buss’ own school. The chief point in regard to her character was her remarkable personality and indomitable strength. Her simplicity and singleness of heart were without a taint of personal ambition. He dilated on her great power of assimilating new ideas, and said the influence of her will was extraordinary. Her name would live for years, and the women not only of this country, but of every other, owed her a debt of gratitude for the noble work she had accomplished. He touched upon her deep religious character, manifested so clearly in her quiet advice and consolation to the girls who came to her in
- 39. any worry or trouble, and finally he said it was a blessing to any one to be able to see, as Miss Buss had done, her life’s work crowned with success before she departed. “In compliance with the expressed wish of the family, comparatively few wreaths were sent, but these were quite as many as could well be dealt with. In addition to those from members of the family, the teachers of the North London Collegiate School sent a wreath of laurel, the Camden School teachers a wreath, Miss Ridley (a Governor of the school from its early days) and Miss J. T. Ridley a wreath, Myra Lodge an anchor of violets, while the pupils festooned and decorated the hearse. Most of those present carried flowers, which they threw into the ivy-lined grave. “For the greater part of the service large flakes of snow had been slowly falling. The day will ever remain in our hearts. Though one of deep sadness, yet there was withal a feeling of gratitude that we, too, had known her, and of pride that we were Miss Buss’ girls. “Eleanor M. Hill.” It is impossible to do more than merely indicate the feeling caused by the death of Frances Mary Buss, as evidenced in the piles of letters addressed to her family, and to Mrs. Bryant and members of the staff, by leaders in the educational world, as well as by pupils, past and present, and by friends from every part of the globe. The extracts already given will serve to represent this deep and widespread sense of loss, and to show in how many hearts her memory will live on.
- 40. Of outward and visible memorials there are several still in progress. One only is as yet completed, a window given by relatives and friends to Holy Trinity Church, where, on October 3, a special dedicatory service was held. The subject is St. Scholastica, the devoted sister of St. Benedict who founded Monte Cassino, the first monastery of the Western Church. St. Scholastica is said to have helped largely in the revival of religion and learning that marked the sixth century. She became the Head of the first community of nuns, and it is in this character that she is represented in the upper part of the window. In the lower part she is seated, with one of her young novices at her knee, in keeping with her name, and with the work of the great teacher thus commemorated, whose likeness is plainly recognizable in the features of the saint. Above the head of the upper figure runs a scroll with the words, “I know thy works, and charity, and service, and faith” (Rev. ii. 19). The inscription below is, “In loving memory of Frances Mary Buss, for forty-five years a communicant of this Church.” The memorial window in the Clothworkers’ Hall, Sandall Road, which is to be the gift of the Company, is still in progress. The design represents four typical women from sacred history, all peculiarly appropriate —
- 41. I. Deborah, “a mother in Israel” (Judg. v. 7). II. Huldah, “the prophetess,” with whom “many communed” (2 Kings xxii. 14). III. Mary, who “chose the better part” (Luke x. 42). IV. Phœbe, “a servant of the Church, and a succourer of many” (Rom. xvi. 1). A portrait is introduced into the design. In the Camden School there is to be a marble bust, the gift of the same generous donors, who have already done so much to beautify the schools. But the memorial which would most have pleased her whose name it will bear is in the Travelling Scholarships, to which the public subscriptions are to be devoted. In keeping with the large-heartedness which knew no bounds, the benefit of these Scholarships will not be confined to the two schools of which she was the founder. It is hoped that many a worn and jaded teacher may thus derive from foreign travel the rest and refreshment which so often sent Miss Buss herself back to work with renewed vigour; and it can scarcely be doubted that in extent these Scholarships will prove worthy of one who so largely gave to others. The account given by Miss Burstall of the re- opening of the school after the great change that
- 42. had come upon it is full of interest— “The opening of school on the first day of term was a strange, but inspiring and impressive, ceremony, which none of those present are likely to forget. The dark ranks of the girls, as they stood for prayers, the black dresses of the teachers, the laurel wreath hung above our dear Founder’s portrait, the empty great chair, which would never be filled again by her we had seen there so often—all told the story which the funeral hymns[21] sung before and after prayers reiterated. When the short, very short, service was concluded, the Rev. A. J. Buss came forward, and first, on behalf of the family, thanked the staff for their work (a very labour of love indeed) in organizing the funeral arrangements, and the girls for their singing on the sad occasion. He then, as Clerk to the Governors, went on to say that the Governors had been unable, owing to the shortness of the time that had elapsed, to make any final arrangement, but that they had asked Mrs. Bryant to take the post of acting Head-mistress during the term. “Mrs. Bryant, after saying a few words in response to Mr. Buss, gave a short address, expressing (as she said) the thoughts and memories that rose to the surface in trying to realize the greatness of the leader who had passed from among us. Sympathy, absolute devotion of self, extraordinary energy of will, marvellous charity—these one thought of as they had been shown year after year in counsel, in delight in other’s pleasures, in carrying ideas into action, in patience and help to inferior workers, in honour and appreciation to talent, in raising the weak, in strengthening the strong. “The thrill of emotion, of loyalty, of sorrow, and of hope, which passed through the hearts of so many of us as she spoke, is too personal, too sacred for expression. It was a relief when music, that divine art which begins where words
- 43. end, came to speak regret and aspiration, as the solemn chords of the Dead March in ‘Saul’ flowed from the organ. Just at this moment, a little after 9.30 a.m., a winter thunderstorm rolled up. The light grew fainter, the wind sounded round the building; still the music pealed on as the darkness gathered, rising stronger and fuller in its confidence of triumph over death, when, just at the climax of the melody, a flash of lightning blazed for an instant like an answering fire from the heavenly world. It was a strange coincidence, but it was not the first time that Nature had seemed to sympathize with our grief and with our consolation. The flowers and the winter sunshine of New Year’s Eve, the softly-falling benediction of the snow in the churchyard at Theydon—these had their meaning. So, too, had the symbol of power, of energy, of light in darkness, when the New Year began with its new work and its new, yet old, inspiration.” 21. “The saints of God, their conflict passed,” and “Peace, perfect peace.” The music ceased, and all stood for a moment in silence, till, as Miss Fawcett tells us— “Mrs. Bryant said very quietly, ‘The classes will now pass to their own rooms as usual!’ and, as we obeyed, the clouds cleared away, and the place was soon flooded with brilliant sunshine. ‘Le roi est mort: vive le roi!’ was the thought in all minds. But our new Head had taken her stand on the old order of things, and there is sweetness in our sadness.”
- 44. Owing to some technicalities which could not be set aside, the post of Head-mistress was still not filled officially either on the Foundation Day or Prize Day, June 27, 1895, and these may therefore be counted as the last days of the old régime, the beloved Founder still holding supreme rule, through the self-effacing loyalty with which her successor did honour to the cherished memory.[22] 22. In a paper found in Miss Buss’ desk there is gratifying proof of the satisfaction it would have given her to know of the choice of her successor— “I know Mrs. Bryant well, and think her the most competent woman in the whole range of my acquaintance to take up my work after me. She is bright, accomplished, energetic, and earnest. She is amiable and loving, and, above all, has vital force. She has, indeed, ‘a healthy mind in a healthy body.’ Pages of writing could not express more strongly my conviction that she is the one woman who would and could carry on the school in the same spirit as it is carried on now. Her fellow- workers would also be loyal to her, and she would be considerate about them. (Signed) “Frances Mary Buss. “Myra Lodge, Feb. 3, 1878.” On Foundation Day (April 4)—henceforth to be known as Founder’s Day—the sense of loss was manifest in the black dresses of the staff, and in the absence of the usual daffodils with which the Hall had been gay in past times. The needlework was shown as usual, but in place of the entertainment of
- 45. other years, there was an organ recital, followed by a selection of sacred music, ending with the hymn, so deeply impressive to all there, “The saints of God, their conflict passed.” On the Prize Day (June 27) there was a special appropriateness in the fact that in Professor Jebb of Cambridge, who occupied the chair, there should have been so distinguished a representative of the University which had been so much to one who had laboured to open for others the way thither which she could not herself follow. In the presence of Lady Frederick Cavendish, who gave the prizes on this last day, there was also a very special fitness, not only as a very active member of the Council of the Girls’ Public Day Schools Company —a work made possible in the beginning by Miss Buss’ success in her schools—but still more as the daughter of Lord Lyttelton, one of the earliest friends to the higher education of girls in general, and, in particular, to the North London Collegiate and Camden Schools for girls. The day was further marked as the close of the first great period of the School’s history by the absence, not only of the Head herself, but of two of her foremost helpers—the Bishop of Winchester and Mr. Elliott—the one suffering from the illness so soon
- 46. to prove fatal, and the other from sudden bereavement. So far back as 1879 Miss Buss, in regretting the absence on the opening of the new Hall of the Rev. Charles Lee, had thus written of these three friends— “For years past Mr. Lee was the one person who was guide, philosopher, and friend; who gave up his time, and who, with Mr. Elliott and Mr. Thorold, met constantly in Camden Street, looked after Myra Lodge as well as 202, worked up the law questions (Mr. Elliott has always given his law knowledge to me and to the movement from the beginning), and in fact worked hard when friends were few and success was apparently hopeless.” Mr. Lee’s removal from London deprived Miss Buss of his valuable help, but for fifteen years longer Dr. Thorold and Mr. Elliott were by her side in any time of need, and their kind and genial speeches had come to be an essential part of Prize Day rejoicing. And so the old order changes once again. But, no longer looking sadly backward, we may turn hopefully to the future, as past and present are united in the heartfelt tribute to the Founder with which her successor takes up the work of the school. “Last year I stood behind her in this place and read the Prize Day report, which was her report, for her. To-day I am
- 47. proud to be her deputy once again and glad, for this day at least, of the circumstances which have determined that as yet no one speaks in her place as more than a deputy. “The thought of our School’s past—the pride in it, the regret for it as past—must be specially with us all to-day. For the first time in forty-five years we meet together for our yearly distribution of prizes without the gracious presence of the Founder, a presence so familiar, that cannot be replaced. A great teacher, a wise administrator, a strong and sympathetic leader, she held a place almost as unique in the educational world as the history of the schools she founded. Nevertheless, the loss to us in this school is deepest, widest, most intimate. To those who have been her colleagues, the sense of it is ever present, in all the details of work, and affecting all the relations of friendship. “Noble work like hers remains in effect for all time, and great inspirations are immortal, passing on from mind to mind. The neighbourhood knows, and will long know, our building as ‘Miss Buss’ School,’ and our traditions have already lived too long to lose the stamp of the character that moulded them. To guard them with care, to act on them with zeal, will be the pleasure and duty of every North London girl. “It is, I believe, hardly necessary, but I would like, before concluding, to remind the pupils of the thanks that are due to the teachers for their never-failing interest and devotion to work which, though always cheering, is sometimes hard. For myself, I could not adequately express, but I hope they know without words how much I have appreciated their loyal support and their unity of spirit as they have worked together with me during these last six months. The dark cloud through which we have passed has caused us all as colleagues to draw closer together, like children in a family when the head has gone forth.”
- 48. We find the same spirit in the account given in the School Magazine of Mrs. Bryant’s election, on July 9, as Miss Burstall concludes— “It was a quiet day, and a very simple ceremony. There was something of the sweetness and ease of home in it all, and indeed we felt as if we were a family rather than a school; and, as in the beautiful and sacred life of home we do not speak of our loyalty and devotion, but act on them as principles so certain as to need no expression, so it was here. The day was a very happy one. Every one went about her work with a new impulse of earnestness, a new assurance of peaceful continuity. For the rest, the future will speak, and the past is witness that the future will be good.” On Prize Day, that last day of the old which was the first day of the new era, Lady Frederick Cavendish in her address dwelt especially on the faith and sympathy of the Founder as the secret of the success of her schools, finding here, as everywhere, the true source of all great and lasting work in the faith that uplifts and the love that unites. Then from the bright past the speaker looked beyond the darkly shadowed present to a future full of hope in the work to come. None present on that day will forget the inspiration of the closing words of this address—words doubly strong as quoted by one who had come through a great darkness into the
- 49. light: one who will always stand out as witness that a heart emptied of joy may yet become a full channel of blessing— “What though the brightness dim, the glory fade, The splendour vanish?—Not of these is made The holy trust that to your charge is given, Children of God, inheritors of heaven! • • • • • • A sacred burden is the life ye bear, Look on it, lift it, bear it solemnly, Stand up, and walk beneath it steadfastly, Fall not for sorrow, falter not for sin, But upward, onward, till the goal ye win. God guide you, and God guard you all the way; Children of light, set forth, set forth to-day!”
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