Cis Environment Essay Example

Cis Environment Paper The elements of internal control are the same; the computer just hanged the methods by which these elements are implemented. 2. What is meant by general controls in relation to SIS environment? General controls are those control policies and procedures that relate to the overall computer information system. The purpose of general SIS controls is to establish a framework Of overall controls over the SIS activities and to provide a reasonable assurance that the overall objectives of internal control are achieved. These may include: -organization and management controls -application systems development and maintenance controls -computer operation controls -system software controls data entry and program controls 3. Enumerate and describe each of the five (5) general controls in a SIS environment. A. Organizational Controls just as in a manual system, there should be a written plan of the organization, with clear assignment of authority and responsibility. In a SIS environment, the plan of an organization for an entity computer system should include segregation between the user and SIS department, and segregation of duties within the SIS department. B. Systems development and documentation controls software development as well as changes thereof must be approved by the appropriate level of management and the user department. To ensure that computer programs are functioning as designed, the program must be tested and modified, if needed, by the user and SIS environment. C. We will write a custom essay sample on Cis Environment specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Cis Environment specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Cis Environment specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Access Controls every computer system should have adequate security controls to protect equipment, files and programs. Access to the computer should be limited only to operators and other authorized employees. D. Data recovery controls it provides for the maintenance of back-up files and off-site storage procedures. Computer files should be copied daily to tape or disks and secured off-site. In the event of disruption, reconstruction of files is achieved by updating the most recent back-up with subsequent transaction data. E. Monitoring controls are designed to ensure that SIS controls are working effectively as planned. These include periodic evaluation of the adequacy and effectiveness Of the overall SIS operations conducted by persons within or outside the entity. 4. What are the primary responsibilities of the following? A. SIS Director Exercises control over the SIS operation. B. System Analyst Designs new systems, evaluates and improves existing systems, and prepares pacifications for programmers. C. Programmers Guided by specifications of the systems analyst, the programmers writes a program, test and debugs such programs, and prepares the computer operation instruction. . Computer Operator Using the program and detailed operation instructions prepared by the programmer, computer operator operates the computer to process transactions. E. Data Entry Operator Prepares and verifies input data for processing. F. Librarian Maintains custody of systems documentation, programs and files. G. Control Group -Reviews all input reoccurred, monitor computer processing follow-up data processing errors, reviews the reasonableness of output, and distributes output to authorized personnel. . Enumerate and describe each of the three (3) application controls in a SIS environment. A. Controls over Input Input controls are designed to provide reasonable assurance that data submitted for processing are complete, properly authorize and accurately translated into machine readable form b. Controls over processing -? Processing controls are designed to provide reasonable assurance that input data are processed accurately, and that data re not lost, added, excluded, duplicated or improperly changed. C. Control over output Output controls are designed to provide reasonable assurance that the results of processing are complete, accurate and that these output are distributed only to authorized personnel. 6. Give at least six (6) input controls in relation to SIS environment. A. Key verification b. Field check c. Validity check d. Self-checking digit e. Limit check f. Control totals 7. What is meant by test of control in a SIS environment? Test of control in a SIS environment involves evaluation the clients internal intro policies and procedures to determine if they are functioning as intended. Regardless of the nature of the clients data processing system, auditors must perform tests of controls fifthly intend to rely on the clients internal control. The auditors objectives and scope of the audit do not change in a SIS environment. However, the use of the computer changes the processing and storage of financial information and may affect the organization and procedures employed by the entity to achieve adequate internal control. Accordingly, the methods employed by the auditor in testing he control may also be affected. Testing the reliability of general controls may include observing clients personnel in performing their duties; inspecting program documentation; and observing the security measures in force. In testing application controls, the auditor may either audit around the computer or use Computer-Assisted Techniques. 8. What is meant by auditing around the computer? Auditing around the computer is similar to testing control in manual control structure in that it involves examination of documents and reports to determine the reliability of the system. When using this approach, the auditor Norse the clients data processing procedures, focusing solely on the input documents and the SIS output. Input data are simply reconciled with the output to verify the accuracy of processing. Auditing around the computer is based in the assumption that if the input reconciles with the output, the computer program must have processed the transaction accurately. 9. Distinguish between Test data and Integrated Test Facility (TIFT. Test Data is primarily designed to test the effectiveness of the internal control procedures which are incorporated in the clients computer program. The objective of the test data technique is to determine whether the clients computer programs can correctly handle valid and invalid conditions as they arise while when using integrated test facility, the auditor creates dummy or fictitious employee or other appropriate unit for testing within the entitys computer system. Unlike test data, which is run independent of the clients data, an I TAP integrates the processing of the test data with the actual processing of ordinary transactions without management being aware of the testing process 10. Compare and contrast parallel simulation, test data and integrated est. facility (TIFT).

Advocating The Death Penalty Essays - Capital Punishment, Penology

Advocating The Death Penalty Essays - Capital Punishment, Penology Advocating The Death Penalty Advocating the Death Penalty Thousands of people will attack the death penalty. They will give emotional speeches about the one innocent man or woman who might accidentally get an execution sentence. However, all of these people are forgetting one crucial element. They are forgetting the thousands of victims who die every year by the hands of heartless murderers. There are more murderers out there than people who are wrongly convicted, and that is what we must remember. I, as well as many others, have total confidence in the death penalty. It is a very beneficial component of our justice system. The death penalty saves lives. It saves lives because it stops those who murder from ever murdering again. It also deters potential murderers from ever committing the crime. Unfortunately, the death penalty is currently used so rarely that it isnt nearly as effective as it could be. In order for it to work, we must put it into practice more often. In recent years, crime in America has been on the rise, in particular, violent crime. This has led not only to an overcrowding of prisons in our country, but also to an increase in the number of death sentences handed down by the courts. Despite the fact that the number of inmates on death row is climbing, the number of death sentences actually carried out in any given year lags far behind. People simply arent fearful of the death penalty when it isnt used the way it should be (Stewart 50). If the death penalty has been declared legal, then the federal and state governments must employ it to its fullest as a means of stopping previous murderers from recommitting their crimes. Since most of the prisoners on death row are there for murder, executing them would ensure that they would never kill again. Obsessive murderers, who know no alternative to killing, need to be executed to protect both prison guards and society. This view is perhaps best illustrated through the words of Judge Alfred J. Talley of New York who explained If I as an individual have the right to kill in self defense, why has not the state, which is nothing more than an aggregation of individuals, the same right to defend itself against unjust aggression and unjust attack? (Kaplan 28) About two and a half years ago, my dear cousin, Jaime, became the first victim of a serial killer named Brian Duffy. Jaime, a beautiful twenty-year-old college student at SUNY Binghamton, had been walking back to her dorm after class when she was abducted by Duffy at gunpoint. Wearing a black ski mask and gloves, Jaimes friends were unable to identify him. Having no idea who this man was, they watched in horror as Jaime was grabbed, threatened, and taken away. Jaime was thrown into the front seat of a red Nissan Sentra with no license plates. Later that day, the police located the vehicle, which had been reported stolen, but Jaime and her abductor where nowhere to be found. There was not a single trace of evidence except for the fact that the car was stolen from Jaimes hometown community. Weeks went by and there were still no answers until the day two women, from Syracuse University, were abducted at gunpoint, the same way that Jaime was. The police soon realized that the three kidnappings had significant connections linking them together. These three women had all gone to high school together. Not only did they go to the same high school, they had all dated the same man at one point in time- Brian Duffy. It wasnt long before police tracked him down for questioning. Brian Duffy was arrested in April of 1997 for the rape and murder of my cousin Jaime and the two other young women. They were found buried in his backyard, severely decomposed, beaten, and raped. Each of them had a bullet lodged in their brain. Duffy was sentenced to death two months later. He never stated a motive for what he did, nor did he show remorse. It is now more than two years later and Brian Duffy is still alive and breathing. I am physically sickened when I think about how this killer

Factor influencing the consumers' intention to purchase online the Essay - 2

Factor influencing the consumers' intention to purchase online the retail industry in Thailand perspective - Essay Example This research will begin with the statement that the methodology may refer to the approach and measures used to gather statistical data, and the calculations used to arrive at the specific results.   Walker in supporting this statement stated that methodologies allow researchers to retain the questions under investigation and may involve numerous methods of collecting data in targeting information from participants towards investigating how different elements relate in understanding the research question.   To meet this goal and accomplish the objective and aims of a research the methodology becomes the backbone of the entire investigation.   All calculations and investigations in a research have to apply the best methodology, such as having the correct data collection method in arriving at the appropriate result of the intention to carry out this research. The conceptual framework in this research can be derived from the literate review and other theories on consumer decision making, the attitude of individuals towards online shopping and the behavior of most consumers in online shops, e-marking configuration and the quality of the website. Consequently, the framework, in this case, aims at establishing the objectives of the research. The research will use a survey, which is a method of systematically collecting data using questionnaires. In this research, it would be easier to use online questionnaires on social sites such as Facebook, in personal emails or even in university emails. Burns noted that a descriptive survey in such a research may be more appropriate where a huge number of respondents will be identified and their frequencies in online shops counted. Such an approach will make it possible to determine the characteristics of consumer beliefs, behaviors and attitudes in such online shops. In this approach, theories used in the literature review will be tested and quantitative methods used to verify such theories. The survey design will also ma ke it possible to have responses from a huge number of consumer respondents at much shorter periods and at much lower costs. Such a method will be effective in determining factors that influence consumers in making a purchase decision.

Nursing Care of People with Substance Related Disorder and Dual Case Study

Nursing Care of People with Substance Related Disorder and Dual Diagnosis - Case Study Example Initially he liked drinking with his friends but over past few years, his drinking has become quite escalated to the extent he is alcohol dependent in order to cope with daily cores. His convulsive consumption of alcohol is very pronounced, since he says that normally he takes a couple of beers in the morning and ends in the evening by consuming two or three bottles of wine and some mixers. Joe also appears to be very depressed and hopeless as he explained that he was feeling very low and regrets about having lost the only things that matters to him. Looking at his medical history, he appears to have lost considerable weight, which he explains by saying that he does not like eating, and he lacks appetite most of times due to nausea. It appears that Joe is in need of nursing care of people with substance related disorder and dual diagnosis. Dual diagnosis refers to the comorbid condition of a person who is suffering from a substance abuse problem and mental illness (Elder, Evans & Niz ette, 2009). High-risk alcohol consumption is not a problem that affects Joe alone, but it is prevalent in Australia, with about 3200 people dying as a result of excessive alcohol consumption and around 81000 people being hospitalized annually (Australian Government, 2011). Moreover, the Australian community incurred approximately $15.3 billion in 2004/05 from alcohol-related social problems (Australian House of Representatives, 2010). Assessment: Biopsychosocial assessment It involves interview or interviews combined with physical and psychological examinations that are aimed at gathering all the information related to physical, psychological, and social issues that may be affecting problems such as addiction, emotional and personality difficulties (Myers & Salt, 2007). Joe, in his late 20s, appeared to have all signs of a late stage alcoholic developing into alcohol withdrawal. He looked sweaty, eyes dilated and his hands were trembling badly. His blood/alcohol level was at that m oment low. His nose and cheeks were red with tiny spider veins and when asked to extend his hands out in front, they were very tremulous. He looked more of a featherweight person with a distended abdomen. He scored high on the CAGE assessment test and did not have other drug substances in his system. Mental health status assessment Mental health assessment helps a healthcare practitioner to get the overall picture of how well a patient feels emotionally and their ability to think, reason, and remember (Fabricius, Langa & Wilson, 2008). He appears to have a memory lapse, as he cannot remember people close to him - he kept confusing their names. His thinking was relatively slow, and the speech was somehow slurred. It was apparent that he had lost control of his drinking and now his drinking has escalated. He was confused and depressed by his situation. The divorce and custody of his child appear to have added hopelessness and misery to his predicament. For most of the time, he was fee ling guilty and worthless for losing interest in things that were important in his life. His sleeping habit is quite troubled since he has to take alcohol in order to sleep. Substance use history Substance use history helps a doctor to assess dual diagnosis patient history of how they have been abusing substances, for what given timeframe and

The Changes of Market Shares for the Local Cars

The Changes of Market Shares for the Local Cars The local car market in Malaysia consists of local car manufacturers and companies that joint-venture with foreign company like Tan Chong and Datsun from Japan. The two main local car manufacturers are Proton and Perodua. Before the financial crisis in Malaysia at 1998, Proton was the leader in the local car market. Proton has the highest sales of cars than other car manufacturers. However, after the financial crisis, Perodua managed to take over the leadership in local car market. The main reason is Perodua has launched many new models as compared to Proton. The after-sales service by car manufacturer like Perodua was much better than Proton. The replacement parts for Proton is very far expensive than Perodua. Perodua also reduces their car prices to attract more buyers. Besides all these changes, the prices for the joint-venture cars are very expensive due to high sales tax and import duty. Currently, the sales tax is coming down for all the cars including local and foreign cars. T he joint-venture cars are expensive in Malaysia because they are considered as foreign cars and the government wants to encourage more local people to buy local cars. The local cars qualities are not par with the foreign cars. The new car buyers will look at the quality first before buying them. Lately, the car industries are very competitive because the foreign joint-ventures provide many new schemes to attract new car buyers. For example, they introduce the low interest financing which provide high loan and low interest rate. They want to attract more middle-income groups to buy their cars. The interest rate for national cars like Proton is higher than the non-national cars like Honda and Nissan. Even though the interest rate for national cars is high, the lower or middle income groups are likely to buy national cars. The main reason is the price for national cars are cheaper than the non-national cars. The EON Bank Bhd hire-purchase officer stated that: the banks revised interest rates for new non-national cars were 3.5% (5 year tenure), 4% (7-year) and 3.85% (9-year) while the rates for national cars now stood at 3.85% (5-year tenure), 4% (7-year) and 4.10% (9-year) (Yvonne Tan Eugene Mahalingam 2010, para. 6,7). For example, a proton car cost about RM 80,000 and the interest rate is 3.85% per annum. The new car buyer has to pay an interest of RM 3080. In contrast, a BMW car worth RM 300,000 and the interest rate is 3.5% per annum. The new car buyer has to pay RM 10,500 for interest. If a car buyer chooses to buy BMW, he or she has to pay an extra of RM 7420 of interest. The interest for both cars differs greatly because the price for both cars is totally different. The market shares among the local car manufacturers are divided when the new models from the joint-venture companies like Toyota and Nissan emerged into local car market. The table above shows the sales and production of passenger cars for the year of 2002 and 2003. For the year of 2002 and 2003, Proton maintained the leadership in the local car market. However, there was a decline in their sales volume from 214,373 units in 2002 to 155420 units in 2003 and their market shares fell from 59.6% to 48.6%. On the other hand, Perodua remained at the second position in the local car market. Peroduas sales volume fell from 114,265 units in 2002 to 111798 units in 2003 but their market shares rose from 31.7% to 35%. The new foreign cars like Toyota, Honda and Nissan have less market share in the local car market. The main reason is foreign cars price is much higher than the local cars like Proton and Perodua. Table 2 shows the analysis-by makes and segment for passenger vehicles. Before 2004, Proton has the largest market share in the local car market but after a few years, Perodua has overtaken Proton as the leader in the car sales. In 2008, Perodua managed to sell 167,392 units as compared to Proton that only sold 141,782 units. The market share for Perodua which is 33.6% is higher than Proton market share, 28.5%. The sales volume for Perodua increases from 166,735 units in 2009 to 188,641 units in 2010. The market share also rises from 34.3% to 34.7%. People like to buy Perodua cars because Perodua has better quality of model like Myvi. On the other hand, Protons sales volume increases from 141,782 units in 2008 to 147,744 units in 2009 and to 156,960 units in 2010. The market share for Proton cars rises from 28.5% in 2008 to 30.4% in 2009 but fell from 30.4% in 2009 to 28.9% in 2010. This drastic change happens because Proton cars are old-fashioned and Proton didnt change the model of the car but only modified them. Peroduas after-sales service is better than Protons after-sales service. It is always cheaper to maintain a Perodua car than a Proton car. The spare parts for Proton cars are expensive as compared to Perodua and the parts are in poor quality. The other foreign car like Honda increased their sales volume and market share in the local market. The sales volume for Toyota fell from 87,416 units in 2008 to 65,744 units in 2009 but increased to 71,065 units in 2010. The market share also fell from 17.6% in 2008 to 13.5% in 2009 and to 13.1% in 2010. Normally, the new car buyers will choose to buy national cars as the cars are cheaper than foreign cars. People cannot afford to buy the foreign cars because foreign cars double the price of national cars like Proton and Perodua. Besides this, the resale value for foreign cars is much higher than the local manufactured cars. Reasons for the Changes to the Local Car Market The two main reasons for the changes to the local car market are sales tax and excise duty and Asean Free Trade Area (AFTA). Sales tax is a single stage tax imposed at the import or manufacturing levels. (Taxation, 2011) All the buyers need to pay sales tax and excise duty for all vehicles whether is local manufactured or foreign assembled. The car buyers need to pay more if they buy foreign cars like Toyota, Honda and Nissan. Raslan Sharif (2011, p.49) noted these taxes are a source of considerable revenue for the Government as about 500,000 vehicles are sold every year in Malaysia. If the foreign car is too expensive, the new car buyers will prefer to buy local cars as they are cheaper and no import duties. For example, the original cost of a Honda car is RM 53,000, however, because of sales tax and excise duty, the Honda car has increased the price to RM 93,000. The new car buyer has to pay an extra of RM 40,000 for a Honda car. The price of a Toyota Vios in Malaysia is about RM 8 3,000 but in Thailand the car only costs for RM 43,000. Sales tax and excise duty can affect the sales of local cars or foreign cars. The Malaysian Insider stated that: Malaysians were currently paying eye-watering excise duties of between 65 to 105 per cent on top of 10 per cent in sales tax. (Lee Wei Lian, 2011) Sales tax and excise duty also decrease the quantity traded for local cars in the local car market. Excise duty is a type of tax that imposed on buyers. Excise duties are levied on selected products manufactured in Malaysia, namely cigarettes, tobacco products, alcoholic beverages, playing cards, mahjong tiles and motor vehicles. (Excise Duty, 2011) Excise duty is an ad valorem tax levied on manufacture, sale, or use of locally produced goods. (Excise duty, Business Dictionary.com) Initially, the diagram above represents the demand and supply for the local cars. D0 is the initial demand for local cars and S0 represents the supply of the local cars. D0 and S0 are intersecting at point e0. The equilibrium price is P0 and the quantity traded for local cars is Q0. The supply of local cars shifts to the left from S0 to S1. The price of the local cars increases from P0 to P1. The quantity traded for local cars also decreases from Q0 to Q1. When the new car buyers know there is an increase in the price for local cars, they will not buy them. Eventually, the demand curve shifts to the left from D0 to D1. The quantity traded for local cars decreases from Q1 to Q2 and the price of the local cars become uncertain. Apart from sales tax and excise duty, the Asean Free Trade Area (AFTA) also contributes to the changes for the local car market. The sales tax and excise duty is coming down because of Asean Free Trade Area(AFTA). AFTA is a collective effort by ASEAN member countries to reduce or eliminate tariffs on intra-ASEAN trade in the goods sector. (Introduction, miti.gov.my) If there is no reduction in sales tax and excise duty, those investors would not want to invest in Malaysia and Malaysias local cars like Proton and Perodua cars cannot sell to other countries. Malaysias excise duty is much higher than other asean countries like Thailand and Indonesia. People would not want to buy Malaysias cars as their own countries cars have better quality and cheap. Conclusion In conclusion, there are a few changes to the local car market. Perodua has taken over the leadership from Proton in the local car market. The sales of the Perodua are better than Proton because Peroduas car is cheap and has better after-sales service. The car industries in Malaysia are competitive as more people are able to buy foreign cars. In my opinion, Malaysians mostly will choose foreign cars if they can afford to buy a foreign car. If they are in the low or middle-level income group, they would probably choose Peroduas car as their first choice. Proton cars have more car problems and in poor quality than Perodua cars. People would buy foreign cars as they would not depreciate much when compared to local cars. The resale value for local cars like Perodua and Proton are low too. Foreign cars are expensive because of the high taxation on foreign cars. I think that the government have high taxation on foreign cars in order to protect Proton. People have lost confidence on Proton cars as the model is lousy and the spare parts are expensive than other local cars like Perodua.

Critique of Geoffrey Canadas Fist Stick Knife Gun Essay -- Fist Stick

Critique of Geoffrey Canada's Fist Stick Knife Gun The Book â€Å"Fist Stick Knife Gun† by Geoffrey Canada is a biographical account of his childhood in the south Bronx. He and his 4 brothers were raised by only their mother. She would survive on no more than ten dollars a week. He moved several times as a child until finally landing on union avenue, the place were many of his life lessons were learned and at times applied. He learned about the ranking process of kids on union Ave. and how the only way to improve your status was to use your fists to fight your way up the chain. Looking back Geoffrey Canada notices the major shift in attitudes concerning the rules of the streets. What once was harmless fist fighting has now turned over to guns. His opinions can be seen in his title â€Å"Fist Stick Knife Gun†. One of the earliest lessons he ever learned was from his mother. She told all four of her boys to never let people think they were afraid and that they were never to become victims. This is shown with each word that Canada uses in his title. The first phase of his life consisted of â€Å"Fist†. He recalls the time when he first moved to Union Ave and he was trapped inside his apartment because he hadn’t established himself in the neighborhood. He would sit up in his 3rd floor apartment and jealously looked on, as all the other kids would play in the streets. One day his older brother John had enough and walked outside to face his fate. The rest of his brothers followed and eventually each got beat up as a pass to the streets. None of them showed their fears or their pain, a lesson that they first learned from their mother. This was only one of many steps/ factors in becoming an established individual not to be reckoned with. Age was the other factor to be considered. Th e older you were, the more respect you got from others. There were the young adults, who were the biggest and badest on the block. They weren’t usually around to defend their turf because they all belonged to a gang, however everyone knew they ruled all. Next were the mid-teen boys who were the â€Å"real rulers of Union Ave (18)† They were the ones who enforced the rules. The lower categories were the early teens and the pre teens. The early teens were just learning the rules whereas the pre teens couldn’t go off of the sidewalk. Geoffrey belonged to the lowest rung, the sidewalk group. As time wen... ...hese rules. They may seem unfair and even ridiculous to us outsiders, but that’s because we have more options of obtaining success than those caught in the belly of the slums. These codes are all that they have and without them, they would have no meaning in their lives, nothing to live up to day in and day out. They give these people a reason to wake up in the morning and a sense of pride that can’t be provided in any other way.   Ã‚  Ã‚  Ã‚  Ã‚  Geoffrey Canada gives his readers a rare opportunity to look inside the life of a ghetto kid and what they have to go through just to survive. He also provides answers to the many questions asked of why certain things happen the way they do in the Bronx. He used his childhood experiences and turned them into a unique tool when helping the youth of today. Now that he works as a youth councilor he sees that the problem in the slums has gotten dramatically worse with the emergence of guns. It used to be about pride and status, now any thug with a gun can be feared in the community. This, to Canada is a major problem because guns gives kids a sense of power, a strong feeling that is often abused and results in someone, even an innocent person dead.

Brand Munchy Essay

1.0 Introduction Munchy’s is a brand for various product foods which is includes wafers, roll wafers and biscuit. Today, Munchy’s has produced more than 70 products which are biscuits, wafers and crackers. Captain Munch Cookies, Lexus Sandwich Crackers, Oat Krunch, Muzic & Nuss Wafer Cubes, Sugar & Lite Cream Crackers, Mini Sandwich Biscuits, Munchini, Yosss & Speed Wafer Sticks, Marie Biscuits and Gigabite Wafer Rolls are the best seller among the products of Munchy’s. Munchy’s is successfully in their branding and become number one wafer producer and number two for producing biscuits in Malaysia. Both Munchy Food Industries Sendiri Berhad (MFI) and Munchy World Marketing Sendiri Berhad (MW) are entities of Munchy’s. The main factory of munchy’s is located at Batu Pahat, Malaysia. There have around 60 countries and over 20 000 retailers in Malaysia is selling Munchy’s products. Besides that, 12 distribution and marketing offices is located in Malaysia , Singapore and Thailand. The mission of Munchy’s is to provide joyful, cheeky and reasonable price of biscuits and snacks for everybody. In 2020, Munchy’s wish to achieve 100 countries is distributing their products to accomplish their vision. Munchy’s believe that they can become a well-known brand with continuously development and improvement in their products. They will continue to work hardly for fun snack dream and be recognized as a brand that makes Malaysia proud. 2.0 SWOT Analysis SWOT analysis is a strategic tool which is used to analyze the internal and external factors for helping to identify the organization’s goals by determining and overcome obstacles that will be faced (Ahmad Reza Ommani, 2011). SWOT can be divided into internal factors (strengths and weaknesses) and external factors (opportunities and threats). Munchy’s always choose the best ingredients to produce delicious biscuit and wafers. Munchy’s believe that highest quality of biscuit and wafer stick is only can be produced with using the best ingredient. Thus, they are considerate all aspect when choosing supplier of ingredient. Besides that,  they also focus on their brand building by hiring an international adviser to create a unique and well-known brand around the world. Since Munchy’s biscuits are produce in Malaysia, it helps in lowering their production costs. Thus, Munchy’s has become Number 1 brand biscuit in Malaysia in 2008. Furthermore, strength of Munchy’s is focusing on product development continuously by designing product packaging and their brand image to attract more customers to support their product. Munchy’s is just emphasize on the packing of their products and how to make their product more creativity and innovative. This becomes weakness of Munchy’s as they don’t have various with their product and flavor. For example, Nestle Company has various products like milo, coffee, milk, yogurt, ice-cream and others. The value of their products in market can be enhanced with this variety of products as customers range is increased. Besides that, there are some products of Munchy’s which are quite sweets. It is not so suitable for people who have diabetes. Next, there will be Munchy’s opportunities. Munchy’s has joint ventures with retailers such as supermarkets. The benefits of consolidation with retailers are going to get better locations for franchisees. Besides that, Munchy’s also responds to social changes by doing innovation and development to produce healthier lifestyle biscuits such as Oat Krunch. Since the price of Munchy’s biscuits is quite reasonable, financial crises would not have impact on biscuit market. Furthermore, Munchy’s has a very good forecast for the future. In addition, Asians love sweets are also an advantageous to Munchy’s in promote their product.