AUDIT, PLANNING AND MEMORANDUM

INTRODUCTION

PURPOSE AND SCOPE

International Standard on Auditing 260 requires auditors to communicate by effective means, matters concerning an entity’s audit to those charged with the governance of that organization. The planned audit approach; the proposed means and modes of communication throughout the audit assignment; and to provide the Trustees with the opportunity to discuss the assignment and the audit approach prior to the commencement of audit field work. Over the past year there have been a number of developments in the auditing and financial reporting framework, particularly in relation to charities.  

This planning memorandum will be prepared according to the envisaged audit strategy and is based on cumulative audit knowledge and experience, as well as important matters which have been brought to the attention of the auditors. During the planning process an understanding of the functioning of the department was obtained, including how it is organized and managed, and how it processes accounting and other information. It should be noted that the planning of an audit is a continuous process and that the strategy and planned audit approach may change as new information comes to our attention during the course of the audit. This document should ensure that expectations of all relevant parties are met and that the strategy takes full cognizance of significant management concern.

AUDIT PLANS AND AUDIT PLANNING MEMORANDUM

In order to ensure a high standard of performance, it is important that the auditor should prepare adequately for his work. Planning for an audit, just like every human endeavor, is essential for the smooth performance of the audit work and its successful completion. Planning ahead for an audit work will not only guarantee a valid audit opinion but will also help the auditor to ensure that:

(a) The audit objective is established and achieved;

(b) The audit is properly controlled and adequately directed at all stages;

(c) High risk and critical areas of the engagement are not omitted but that adequate attention is focused on these areas; and

(d) The work is completed economically and expeditiously, hence, savings on audit resources. It is important to distinguish between an audit planning memorandum. Audit plan relates to preparations made by the auditor for one specific audit engagement. While audit planning memorandum is a standing arrangement made by the auditor for the continuing engagement of a particular client. Hence, an audit plans for the audit of one client for one year while audit planning memorandum is a standing plan for the continuing audit of a client from year to year.

POINTS FOR CONSIDERATION IN AUDIT PLANNING

Audit planning requires a high degree of discipline on the part of the auditor. In order to make the planning more meaningful, the auditor should take into consideration the following matters in relation to the audit engagement:

(a) Preliminary Work to be Done in Addition to the Real Audit Work

This will include such matters as stocktaking, cash count, debtors’ circularisation and review of previous year’s working papers. This will remind the auditor of those matters brought forward from the previous year and any other points to be resolved in the current year or problems anticipated.

(b) Changes in Legislation or any Auditing Standards or Guidelines

The promulgation of the Companies and Allied Matters Act, Cap. C 20, LFN 2004, brought with it a lot of changes in accounting and auditing requirements of companies. Such legislations whether in respect of all companies or particular industrial group, must be reviewed ahead of the engagement in order to determine their effects on the operations or reporting requirements of the enterprise.

(c) Analytical Review of Available Management Accounts Other Management Information that Relate to the Accounts

This will assist in establishing valuable ratios and indicators that will guide the auditor. For instance, the computation of the gross profit percentage compared with that of the previous year will provide a good indicator to the auditor of the accuracy and reliability of sales and cost of sales.

(d)  Changes in the Business or Management

The appointment of a new Finance Controller and the establishment of a new business line or the creation of a new branch are significant changes in the circumstances of the company which will necessitate changes in the existing audit plans.

(e)  Changes in the Accounting System

The introduction of computers such that when a company introduces significant changes in its operating procedures will require a review and evaluation of the system of internal control.

(f)   Deadlines Established for the Submission of Audit Report

Where a client has set deadlines for its statutory activities such as the annual general meeting, it is important for the auditor to work in line with such programmes.

(g)  Use of Rotational Testing and Verification

In practice, the auditor may not carry out a hundred percent testing or verification of the client’s transactions or segments of the business. Where rotational testing or verification is adopted, it will be necessary for the auditor to determine ahead of the date of the engagement which aspects of the business should be selected for testing or verification. An example of rotational testing could be applied on the client’s branches to be visited

POINTS FOR CONSIDERATION OF AUDIT PLANNING MEMORANDUM

Audit planning memorandum should cover the following standing matters which are designed to achieve the desired audit objectives:

(a)     Terms of Engagement

In the case of a new audit engagement, a letter of engagement should be prepared as part of the overall plan of the audit. Even in subsequent visits, the letter of engagement should be reviewed in the light of current circumstances to ensure that all aspects of the work undertaken for the client are covered in the letter especially as they relate to taxation, accountancy, staff development and executive search.

(b)     Audit Risk Areas

The auditor should critically review all the areas of high risk in order to ensure that the planned procedures adequately cover such areas and that competent staff have been assigned to these areas. High risk areas may relate to the nature of the items, such as cash for a retail establishment with numerous collection points and outdoor disbursement locations. Risk may also relate to a high probability of error as in the case of stocks whose quantities are subject to estimation and are susceptible to pilferage. The risk may also relate to the structure of the organization especially in cases of joint ownership of an organization, where the owners are not equally represented in the management. There is therefore the risk of withholding key information from some of the directors.

(c)     Assets and Liabilities

These will require detailed plans since they are of continuing relevance to the financial statements of many years and the relevant vouchers may not be readily accessible. The plans relating to assets should clearly disclose their history such that current movements may easily be ascertained and adequately verified. These will apply mainly to plant and long term loans.

(d)     Presence of Internal Auditor

Wherever an internal auditor exists in an organisation, the auditor should develop suitable plans to review the technical competence of the internal auditor, his degree of independence and scope and quality of his work in order to determine the extent of reliance to be placed on his work and to identify the areas of work overlap.

(e)     The Need for Specialists

The auditor should determine ahead of his visit those aspects of the work that may require the services of specialists. This may be internal or external specialists as relates to stocks, specialist valuation for insurance or computer applications.

(f)     Audit Approach

Based on the review of the system of internal control, the auditor should be able to decide on the audit approach to adopt. This will be based on the extent of reliance to be placed on the system of internal control.

(g)     Timetable

A critical aspect of the audit is the timetable. The auditor should establish plans to ensure that for each year, the audit is completed within any stated deadline for submission of the report.

(h)     Staffing

The auditor should plan for adequate number of staff with the required skill for the audit. The training of audit staff is a long term process which will require that even from the initial appointment of the auditor, he should take steps to train suitable staff in sufficient number to handle the audit of the client.

(i)      Fees

Based on plans already established in terms of time, staff and materials, the auditor should plan for his fees to cover staff salaries, overhead costs and leave a sufficient margin for the partners’ share of profit and pension scheme. The planned fees must be discussed with the client, if not already agreed.

UNDERSTANDING THE CLIENT’S BUSINESS

The extent of the knowledge gained of the client’s industry and business organisation greatly facilitates the performance of the engagement staff. It is essential therefore that all staff engaged in the audit are encouraged to gain an understanding of the client’s business operations. Such understanding, in addition to enhancing the overall audit performance, also facilitates communication with client’s staff and in assessing the reliability of representations from management and making judgment regarding the appropriateness of the accounting policies adopted and their disclosure.

The auditor may obtain knowledge of the client’s business by:

(a)     Personal visits to the client’s premises and operating bases and

holding discussions with key officials of the company;

(b)     Reading minutes of meetings and correspondence with the

client;

(c)     Reading internal audit report;

(d)     Reading previous year’s audit files and permanent audit files;

(e)      Reading other materials from within the firm, e.g. management

 consultancy reports and feasibility reports; and

(f)     Reading relevant materials relating to the business e.g. trade

journals, investment analysis and stockbroker’s report.

Other significant factors which should be considered by the auditor to

determine the audit strategies are as follows:

(a)     The auditor’s responsibilities in accordance with the terms of the

engagement;

(b)     The nature of the client’s business;

(c)     The nature and significance of items in the year’s accounts; and

(d)     The principal features of the client’s accounting system and the extent and effectiveness of the related internal accounting controls, which may be gained from a preliminary understanding of the system.

Consideration of the above factors should enable the auditor determine an appropriate audit strategy which should be set out in writing, in an audit strategy memorandum, which should be approved by the audit partner.

However, the auditor should recognize that this strategy may, if necessary as a result of changing factors, be reviewed and revised as the audit progresses. For existing clients, the auditor should have much of the information he needs to determine his audit strategy in his audit files.

Nevertheless, he should still discuss with the client’s management whether there have been any changes in the company’s circumstances that might affect his audit approach. The external auditor is appointed to carry out audit in accordance with specific regulatory or statutory requirements, such as the Companies and Allied Matters Act or in accordance with generally accepted auditing standards within the country concerned. In these circumstances, the terms and conditions will not call for any special consideration when determining the audit strategy. The auditor should, however, consider whether additional responsibilities arise from request by the client’s management or because the client is required to conform to special regulatory or other requirements.

FAMILIARISATION WITH THE CLIENT’S BUSINESS AND ORGANISATION

The auditor needs reasonable knowledge of both the business of the client and the industry in which the client operates, how and in what places its activities are carried on, in addition to the basic financial information which will be obtained for the audit in order to understand and interpret the financial statements on which he is reporting.

In order to familiarize himself with the business and organization of a new client, the auditor would normally:

(a) Examine publications emanating from:

(i) The client, such as annual reports or interim financial statements;

(ii)Others, regarding the client’s industry or business;

(b) Have meetings with the client’s management, in order to identify the major types of transactions entered into by the client; and

(c) Examine the client’s important internal documents, such as:

(i) procedure manuals;

(ii)legal documents, i.e. memorandum and articles of association,

contracts; lease and loan agreements;

(iii)Minutes of meetings of the Board/AGM (and/or any important Committees thereof);

(iv) Policy statements; and

(v)  Internal management accounts.

The auditor should also tour the client’s principal places of business, such as plants, factories, shops and offices. The auditor of a manufacturing concern, for instance should undertake a tour of the company’s factory in order to familiarize himself with the production process, to see the types of scrap items and the manner of their disposal and the form of the finished products. In all other concerns, the auditor should make himself familiar with the market in which the business operates and with its methods of marketing. Having adequate knowledge and background of the business will make the auditor to determine whether the system of accounting and internal control disclosed by his detailed review is appropriate for the business and properly records all its transactions. Such knowledge will also give the auditor an awareness of the physical realities behind the accounting records and financial statements which he examines and will enable him consider their significance more intelligently.

The auditor’s task of familiarising himself with the client’s business and organisation will often involve his spending additional time on the first audit

of a new client.

In contrast, the need for him to spend additional time for this purpose on the

audit for the second and subsequent years may be fairly limited, as he may only need to have brief meetings with key members of the client’s staff to consider any changes in the client’s circumstances and systems since the previous year. However, the importance to the auditor of updating his knowledge and understanding of the client’s system in this way, before carrying out any audit test, cannot be over-emphasised.

The Nature and Significance of Items in the Accounts

Normally, the most important factor in the determination of the audit strategy will be a review of recent accounts and other available financial information in order to assess the relative significance of items appearing in the balance sheet and the profit and loss account. The auditor should obtain information on the nature and approximate volume of transactions, which result in significant account balances. The assessment will need to take into account any audit risks identified when analysing the clients business. Those account balances, which are considered to be insignificant, can be subjected thereafter to only limited audit procedures.

Preliminary Understanding of the System

In order to evaluate the potential for reliance on internal control in respect of all significant items in the financial statements, the auditor should gain a preliminary understanding of the principal features of the client’s accounting system giving rise to these items, together with the related internal control procedures. This involves a consideration of the methods of and control over, processing and the principal accounting records maintained for each significant transaction type. This preliminary understanding and evaluation of the potential for reliance on internal control should be documented, normally by way of overview flow charts. However, this preliminary evaluation, which is made for the purpose of determining the audit strategy, should be distinguished from the detailed evaluation using the internal control.

However, it should, generally, prove adequate for the purpose of planning

and performing substantive tests.

During the course of the auditor’s preliminary review of the accounting system and controls, he should be able to identify those items in the accounts which because of the limited volume of transactions or other factors, can be audited more efficiently through the application of substantive tests rather than reliance on internal controls. Examples of such account balances are share capital, long term debts and related interest expense, investments and related income (except when a large portfolio of investments is held). In a similar vein, he may decide to ignore internal controls entirely, either for reasons of efficiency or because the controls are not operating properly, and carry out extended validation for all balance sheet and profit and loss account items.

The auditor should identify any procedures the client applied to significant items in preparing the financial statements because they will influence the extent of the detailed evaluation of internal controls. Examples of such procedures are the counting of stocks, the reconciliation of bank balances and the establishment of provisions against doubtful debts.

Documentation of the Audit Strategy

It will normally be desirable to document the audit strategy in a memorandum, which together with the necessary supporting documentation, should be prepared in the first year of an engagement and revised annually thereafter. The auditor can obtain information as to changes that may be required as a result of the experience gained from using the audit strategy adopted in the previous year.

The auditor may find it helpful to discuss the planned audit strategy with the client, for example, to inform him of a proposed reduction in the extent to which the audit will involve the evaluation of internal control procedures. In some cases, the client may wish such an evaluation to take place and the auditor will need to explain that, while he would be glad to comply, it is likely to have the effect of increasing cost.

The matters set out below are those which will normally be relevant and material in determining the audit approach and which should be addressed by the audit strategy memorandum. Other matters will almost certainly be relevant to particular audit clients and will need to be incorporated in the memorandum:

(a)     Whether the terms of the engagement vary from the requirements

of the Companies and Allied Matters Act and approved auditing

standards and guidelines;

(b)     Whether the report and accounts will include any supplementary

information, and, if so, whether an audit opinion is to be given

on it;

(c)     Particular risk factors or problem areas;

(d)     The number of accounting locations and the audit approach in

respect of each, that is, whether to be covered by full audit or not

to be visited with reasons for the decision. Where there are a

number of accounting locations, certain elements of the strategy

may have to be determined and recorded for each location;

(e)     Balance sheet amounts and those likely to be:

(i)      Insignificant; and

(ii)Significant.

(f)     Types and volume of transactions that contribute to material

balance sheet amounts;

(g)     Assessment of the potential for reliance on the internal controls

over the transactions, in particular, whether the audit of

significant items in the balance sheet are to be based:

(i)      Principally on reliance on internal controls with limited

substantive tests; or

(ii)    Principally or entirely on substantive tests with reasons

for the decision.

(h)     The control objectives to be evaluated (specifying whether a computer or manual will be adopted);

(i)      Any particular factor affecting levels of compliance tests expected

to be performed, and whether any control that are to be evaluated

are not to be subjected to compliance tests;

(j)      Whether a more detailed understanding of parts of the accounting

system is required and how this should be recorded (flowcharts

or narratives);

(k)     Assessment of the potential for reliance on operational controls;

(l)      The potentials, if any, for reliance on the work of internal audit;

(m)    The approximate levels of substantive test expected to be applied

to each of the balance sheet accounts and the nature of any tests

requiring particular emphasis. For example, use of audit software;

(n)     An explanation of the approach to the audit of material profit

and loss account items, including a brief description of any

extended validation procedures to be adopted;

(o)     Where there is involvement by other auditors, that is, in the case

of a group or a joint audit, the extent of liaison with the other

auditors; and

(p)     Any other matters that the audit partner considers may affect the

audit strategy, for example, operational matters.

Detailed Understanding and Recording of the System

An understanding of the procedures and controls comprising a client’s accounting system is the essential basis for determining the audit procedures to be applied. This understanding is normally obtained by discussions with the client’s staff. As indicated in auditing standard (the auditors operational standard), such an understanding is necessary to enable the auditor assess the adequacy of the client’s accounting system as a basis for the preparation of its financial statements. The extent to which the auditor should record the client’s accounting system and the method adopted will depend on both the complexity and nature of the system and on the degree of reliance that he plans to place on internal controls.

Where the auditor plans to rely on internal controls, a permanent detailed record should be prepared of the accounting and internal control procedures in force, so as to facilitate the evaluation of controls and the preparation of a programme of audit tests. This recording may be done by means of flow charts, notes on accounting procedures or an internal control questionnaire.

This record is made in order to provide the information on which the evaluation of internal control will be based. It also enables members of the auditor’s staff who have no previous experience of the company’s affairs, and those engaged on the audit in future years, to familiarize themselves with the system of accounting and internal control in force.

THE ANXIETY OF TIME

THE ANXIETY OF TIME

The popular song “Time on my hands” has far deeper significance than is generally envisage. It could very well be that time is one of the greatest obstacles to happiness and for two reasons.

Time makes the combination of pleasure impossible, because we live in time we cannot simultaneously listen to Cicero Demosthenes and Bossiest; because the heart beats out the lease on life, one cannot, despite the advertisements, “dine and dance” at one and the same time.

It is an interesting psychological fact that the more pleasurable are our moments, the less we are conscious of time.

At the end of a pleasant evening with friends, or listening to good music, or being spiritually uplifted in prayer, we say, “Time Passed like anything”.

When, however, work is a bore, visits a trail in patience and an appointment with the dentist a cross, time never seems to end.

Hidden in this psychological and subjective judgement of the passing hours is already a hint of immortality and the necessity of a timeless existences in order to find perfect happiness.

If the more we eel ourselves outside of time, the greater is our happiness, it follows that enjoyed at one and the same time.

This, curiously enough, is the definition that the philosophers give of eternity: tota simul, all please at once.

But in recent decades, with the decline of faith and belief in immortality, time has become one of the major causes of many psychotic and neurotic disorders.

If there is no other life than this, if the daily burden of life leads to nothing more than the grave, if existence has no meaning, then time is the root of most of our anxieties.

What then is life but a long corridor through which one passes closing doors,  not knowing which door will be the last?

Even crisis in life, every new turning in the road of existence, diminishes possibilities.

The anxiety of the temporal then begins to press us down so that we are like a criminal awaiting a death sentence.

The passing parade of time, the slamming of the gates of opportunity, the calming of passions, forced retirements – all of these produce an existential anxiety which makes one wonder if it is worthwhile carrying on.

Because life does not end here, the closing of the doors of time and the burden of the years become bearable – because they lead to something better when properly utilized.

That was why St Paul said that for the sake of Christ he “glorified in his infirmities” and in his anxieties and in his sorrows. This was nothing but the continuation of the message of our Lord Jesus Christ: “Be not anxious”.

This means, “Have no existential anxiety about acquiring too much in time, for it ends and leads to judgement”. (Matt. 6:25-34).

So long as one lives for treasures that moths consume and rust eats and thieves steal, there is no possible escape from anxiety and worry.

We cannot cast these care upon God, for God has no interest whatever in making a person rich.

As William James once wrote, “The Sovereign care for worry is religious faith. The turbulent billows of the fretful surface leave the deep parts of the ocean undisturbed, and to him who has a hold of vaster and more permanent realities, the hourly vicissitudes of his personal destiny seem relatively insignificant things.”

It is only to the external that timeless existence,  or eternity, is brought to bear upon all of our actions in time, that we become liberated from the awful, frustrating anxiety of the temporal.

YOUTH MUST WAKE UP TO REALITY

YOUTH MUST WAKE UP TO REALITY

 This is no longer a hidden thing but the reality call to get the youth on their toes and face the situation of things in our present country. Nigeria has gone pass the era of spoon feeding or laziness only the hard worken man who has the fear of God makes it in this present dispensation.

There was a time, in this country when a student write Joint Admission Matriculation Board (JAMB) exam and sit at home for his chosen university or polytechnic to send him/her admission letter but we can all see what is happening now the issue has turned around after.

After JAMB there is post JAMB later in the future there will be pre – JAMB the youth must wake up to reality.

There used to be a time in this country when graduate are paid salary even without them having the work and even a car to drive but we can answer the present situation for ourselves. Now, Nigerian has the highest number of graduate without job in Africa , the youth have to wake up to reality.

There use to be a time in this country where schools teachers beg student to go to school and a time when government pay scholarship to student in tertiary institution to keep them in school but the country has gone terrible that most rich men send their wards outside to school, it is no longer a joke that Nigeria has the highest number of students who study aboard. The youth has to wake up and stand up to face reality.

There use to be a time when Nigerian’s N1 was a couple of dollars and when investors want to invest in Nigeria, when developers rush to Nigeria to develop, when Nigeria was an area of attraction, when Nigeria was a place for relaxation when peace, love, joy was the motto and watch word of this country.

When life was valued and watch word of this country.

When life was valued and appreciated by the government but we can comprehend them present situation of the country this calls for awakeness to the present youth who had not enjoy this privilege to work hard and make the country return to it formed glory when peace and tranquility was the order of the day when fight stand for his father’s land.

Nigeria is ours to rebuild not the foreigners not the leaders but us.

I remember the days of the civil war, when France came to offer a helping hand to agreed to allow than milk that area after the war but this dog led fighter preferred to loose rather than allowing France milk his country this is an example o patriot even though people sew him as a traitor because he fought his country but when this men died it become clear that he loved his country.

Can we mediate on the country’s National Anthem Arise, O Compatriots Do we act as compatriots. Nigeria’s call obey (Do we obey the call of Nigeria) To serve our fatherland (Do we really do this nowadays) with love and strength and faith (Do we put our strength to use for our country, Do we have faith for a better Nigeria, do we love ourselves talkless of our neighbour).

The labour of our heroes past (How do we expect the founding fathers of Nigeria to feel people like Nnamdi Azikwe, Obafemi, Elbert Udo Udome, Murtala Mohammed, Aminu Kano, Joseph Tarka etc who fought to build Nigeria for us.

Shall never be in vein (Can we the present youth stand before God and repeat that word?).

To serve with heart and might (only few youth do this in this present dispensation; are you of them). One nation bound in Freedom (Yes this one is true because it is only in this country freedom to misbehave and get away with it is ensure).

Peace and Unity (This is really hard to answer because we have no peace no unity, no love, no joy for every time now long). We the youth are the only hope of this country, if we don’t stand on our toes and face reality, this country would be in shambles but with “A prayer for Nigeria in distress” and collective prayer and hard work Nigeria can be a place we want it to be.

Rise up you and me and shine, have a part to play in uplifting this country

BUILDING AN AUTHENTIC CATHOLIC FAMILY

Man as a social being has his root from the family.

The family is the first point as an agent of socialisation where culture, laws, values, norms, etc. are learnt. Families these days are not living up to the expectation of what they were used to as DISCIPLINE was the core norm.

We see an insecurity epidemic that is raging among families in the society. Now we see it most vividly in the spread of “Am I hot or not?” and “Am I ugly?” Some videos even YouTube, which not surprisingly led to vicious, hateful comments by commenters.

There will inevitably be a new trend that highlights the ubiquity of this societal problem. For educators, parents, and other observers, these trends are unfortunately not surprising.

Far too many children are being stripped of their childhood and subjected to pressures and events that destroy their authenticity, sense of worth, and trust in others. They are transformed from little children who will speak their minds, dance and sing in public, act silly as they play blissfully, and eat whatever they feel like without hesitation to sullen, insure adolescents, obsessed with their image, popularity, conformity, and physical appearance.

The most serious repercussions of this transformation are truly pernicious, including self-harm (cutting), eating disorders, depression, substance abuse, sexual promiscuity, and suicide.

In addition, academic performance often suffers. The reality is that too many children face a joyless childhood filled with anxiety, which tears their souls and hinders their spiritual development.

The impact of these repercussions of unhappiness and insecurity do not stop with the end of adolescence, but unfortunately often on the well-being of countless people.

What is “Catholic Character,” why does it matter, and what can we do as members of the family to develop it in our family?

The best way to answer those questions is to begin with an even more basic one: what is the meaning of life? Scripture and the Church teach us that we have three divinely ordained purposes that give our lives meaning:

1.     SALVATION: Seeking to save our eternal souls and help save the souls of others (that salvation, the Church teaches, is God’s free gift but requires our cooperation through faith in God, obedience to His commandment, and repentance of our grave sins).

2.     SERVICE: Using our God-given talents to build God’s kingdom here on earth.

3.     SANCTITY: Growing in Holiness.

The third of these life goals, Sanctity, is central to building Catholic Character. At the end of the Sermon on the Mount, Jesus says something that is stunning: “Be thou made perfect, as your heavenly Father is perfect” (Matthew 5:48). St. Gregory put it this way “The goal of a virtuous life is to become like God”. Scripture tells us, “God is love” (1 John 4:16).

If we want to be like God, our vocation is to love. The essence of love is to sacrifice for the sake of another, as Jesus did. Love is self-gift. What, then, is our goal if we want to develop Catholic Character in ourselves and others especially in the family? The character of Christ.

A life of self-giving. In short, the ultimate mission of every Catholic Family, like the mission of the Church as a whole, is to turn us into little Christ. It is to foster, with the help of God’s grace, the “transformation in Christ” that the Holy Spirit jumpstarts in our baptism – a process that is meant to continue through our entire lives.

What Virtues Should We Foster?

The high goal of Christ-like character builds on a base of what the Church calls “natural virtues”. Among the natural virtues that families should nurture are the four advanced by the ancient Greeks, named in Scripture (Wisdom 8:7), and adopted by the Church as “the Cardinal Virtues”.

1.     Prudence, which enables us to judge what we should do;

2.     Justice, which enables us to respect the right of others and give them what they are due;

3.     Fortitude, which enables us to do what is right in the face of difficulties;

4.     Temperance, which enables us to control our desires and avoid abuse of even legitimate pleasure.

They are called cardinal virtues because they are as it were the hinges on which all other moral virtues turn.

These natural virtues are developed through effort and practice, aided by God’s grace.

In order to develop Christ-like character, however, we need more than the cardinal virtues; we also need the three supernatural, or “theological virtues”:

1.     Faith in God, which enable us to believe in God and teaching of His Church.

2.     Hope in God, which leads us to view eternal life as our most important goal and to place total trust in God.

3.     Love of God, which enables us to love God above all things and our neighbour as ourselves for the love of God.

The three theological virtues are considered supernatural because they come from God and have as their purpose our participation in God’s divine life.

As the Catechism (1813) teaches, the theological virtues are not separate from the cardinal virtues; rather, they “are the foundation of Christian moral activity; thy animate it and give it its special character”.

The Catholic writer Peter Kreeft points out, “The Christian is prudent, just, courageous, and self-controlled out of faith in God, hope in God, and love of God”.

The supernatural virtues, like the natural virtues, grow stronger through our effort and practice, in cooperation with God’s grace. What can we do as parents or singles to build Catholic character both the natural and supernatural virtues?

Let us realise that to prepare our kids, wards or ourselves to follow Christ is to prepare us to take the road less traveled. Living a life of Christian virtue has always been counter cultural but never more so than in today’s media-driven, materialistic, sexually decadent, and morally relativistic world. With that in mind, here are five fundamentals of parenting/guides for Catholic Character.

Build a loving relationship: Time shared together is important as kids will care about values when they know we care about them. Emotionally, intimate time is especially important for helping our children feel loved and for maximising our influence on the kind of person they are becoming.

Love as communication; the quality of our love often comes down to the quality of our communication. Love as sacrifice; say one mother: “The most important thing parents can do for their children is to love each other and stay together”.

Use the power of good example: The example we set – especially when it is coupled with a loving relationship – is one of the most important ways we affect the character of our kids.

Teach directly: If we want our example to have maximum impact, our kids, brothers and sisters need to know the values and beliefs that lie behind it. We need to practice what we preach, but we also need to preach what we practice. We should directly teach every mariner. We should directly teach the fundamentals of our faith. We should make a list of the Catholic truths we want to teach the members of the family like: there is such a thing as truth; sacraments are important, when the Pope teaches, he speaks with voice of Christ; life is sacred, from conception until natural death; we have a special duty to help Christ’s “Least ones” – the poor, homeless, disabled, sick, oppressed, and unborn; sex is the beautiful gift of a good God but reserved by God for the marriage of a husband and wife; when we join our suffering with the Cross of Christ, we become more like Jesus and participate in His work of saving souls; the mass is the single most important part of our faith, through which Jesus continues to redeem the world (and we are obligated to go to Sunday or Vigil mass under pain of mortal sin); a relationship with the blessed mother is a sure path to a relationship with her son.

Exercise authority wisely: We must have a strong sense of our moral authority and then exercise it wisely. We must take strong stands that are consistent with our Catholic values like: prohibition of all forms of pornography, music with profane, lewd, or denigrating lyrics, immodest dress, etc. We must discipline wisely. We must practice vigilant supervision over our family members.

Provide authentic experiences of the faith: Building Catholic Character requires authentic personal experiences of the faith, within and beyond the family. These can be gain in assistance to the less privileged people, partial or full fast for the family on selected days in a week, attending masses, confession and praying the Rosary.

Conclusively, the words of Pope John Paul II on the family: “The family has the mission to guard, reveal and communicate love and this is a living reflection of and a real sharing in God’s love -for humanity and the love Christ the Lord has for the Church His bride”. We know that our ministry does not happen in a vacuum. If the Church wants to truly serve young people they need to be reaching out to the families. Supporting marriages and families is vital. Some parents find themselves parenting alone or in less than ideal circumstances and the Church needs to support and encourage them as well. Creating an authentic Catholic culture in the family can be a challenge. There is no checklist of what makes a family Catholic and no official resources exist that tells us how to create a Catholic home. Finding ways to live to our faith everyday is the best way to foster a Catholic Culture in our various families.

KNOWING YOUR HEALTH STATUS

KNOWING YOUR HEALTH STATUS

You would agreed with me that health status is a vast topic. It cannot be exhausted in a single article such as this. Let us define the term “Health” and “Status”.

Health means the condition of a person’s body or mind. A person’s health could be good or poor.

Status means a condition or situation of a person, things or process. Put together, by health status, we mean the state of a person body physically and mentally.

When status is mentioned in relation to health, what readily comes to our mind is HIV status. Don’t blame us for that mindset, for HIV has caused a lot of havoc to our society. Its mortality rate is unprecedented.

To many of us health means absence of diseases. This is not correct. Even in the absence of diseases, we still engage ourselves in prophylactic or preventive health measures.

It is even more important to know your health status at the point when you are not sick. This can only be done through routine medical examination and investigations.

Many chronic and debilitating disease conditions are picked up on routine investigations e.g. Tuberculosis, Hepatitis, Diabetes mellitus, HIV infection, cardiac and renal diseases etc.

At this juncture, let us look at the organs and disease condition that are worrisome when we talk about health status:

These are: Heart, kidney, liver, brain, lungs, breast, cervix, prostate gland, colon, and endocrine glands such as the pancrease, thyroid glad, pituary gland, testis, ovaries and the adrenal glands etc. disease condition are: Diabetes, AIDS, Sickle cell disease, tuberculosis, hepatitis, malignant tumours, bleeding disorders, syphilis, ABO and Rhesus grouping disorders, Hypertension etc.

In conclusion, if we knew our health status we could be able to prevent diseases like, stroke, cardiac arrest, cancers, thrombo-embolism. With sophistication in medicine, now we can know the state of our organ easily.

Note that some behaviours make us prone to disease e.g. excessive intake of alcohol, abusing of drugs especially the hard drugs, poor hygienic environment, sedentary life style, multiple sex partners etc. If we can address these issues properly we would surely have a good health status.

HOMOSEXUALITY AND LESBIANISM A ROAD TO DESTRUCTION

HOMOSEXUALITY AND LESBIANISM A ROAD TO DESTRUCTION

Many years ago it was not proper to speak in public about homosexuality. It was something that polite, decent people just did not talk about. They knew it existed, but they knew it was wrong.

Religious people knew the bible condemned it as a sin. Perhaps too many Christians have been silent too long on the subject. In the last 20years there has been tremendous change in public attitudes. This has come about through the influence of magazines, newspapers and books, which have advocated a soft and sympathetic attitude towards this sin.

Some doctors, psychologists and psychologists have defended homosexuality.

The movie industry has portrayed homosexuality and lesbianism in a sympathetic way. In movie theaters and over the television, sodomy has been introduced to adults and children alike.

It has had an impact on public opinion now the homosexuals are coming out in the open and bragging about their practice. Many “Gay parades” have been held. Some cities have had “gay pride week” (Gay is a slang word that homosexuals use to describe themselves).

So it is high times that this subject be discussed in the light of the bible, that we proposed to do, as plainly as we know how. I have no intention of using offensive language or wind descriptions of homosexuality.

We trust that carnal curiosity will not be aroused, but that the reader will be brought to a greater realization of the holiness of God. Sex is not dirty or immoral, if it is used according to Bible teaching.

“Marriage is honourable in all, and the bed undefiled but whoremongers and adulterers God will judge Hebrew 13:4.

Homosexuality => Sexual desire for those of the same sex or sexual relations between individuals of the same sex.

Lesbian => A Homosexual woman

Lesbianism => The sexual practices of lesbians, homosexuality between woman.

Homosexuality is contrary to nature God told Adam and Noah to “Multiply and replenish the earth.

If Adam or Noah and his sons had adapted a total homosexual way of life, then the human race would have come to an end.

It is obvious today, if all the earth’s people become homosexuals, the human race would come to an end of course some homosexuals are bisexuals and do bear children.

Lets look at the people of Sodom and Gomorrah. This certainly holds true on homosexuality.

The men of Sodom were wicked and sinners before the Lord exceedingly. Gen 13:13. God revealed to Abraham that he was going to destroy Sodom, “Because the city of Sodom and Gomorrah is great, and because their sin is very grievous”. Gen 18:20.

Presently in our generation where religious beliefs and morals exist, letting homosexuality and lesbianism eat into our moral and religious standards is definitely a turn towards destruction.

Each of us as individuals need to fight against this evil trend and kill it before it kills us.

Let us all ask God for the grace and zeal to keep to our standards of holiness and moral uprightness.

By this, we can rescue our country and its citizens from impending doom and ruin.

DATING, COURTING AND PROBLEM OF FORNICATION

DATING, COURTING AND PROBLEM OF FORNICATION

Dating means a meeting or appointment with somebody, especially the opposite sex. It could be once, twice, even regularly.

Courtship is a process of developing a close relationship with a person of the opposite sex, especially with the idea of marriage. It is actually a social process that socializes men and women into accepting forms of relationship that maximizes the chances of successfully raising children.

In earlier centuries, young adults were expected to court with the intention of finding a marriage partners rather than for social reasons. With time, dating for fun was becoming an expectation, though it was usually chaster than is seen today because sex was not considered the norm.

These days, this form of dating has warned in popularity. Couples are more likely to hook up and hang out. From hanging out, they go into exclusive relationship without engaging on what their parents might have called dating. They allow themselves into situation where the movement of sexual attraction and desire can be stimulated, encouraged and built up to the point of being acted on. This is sex before marriage.

THESE ARE THE CAUSES OF THE PROBLEM:

1.     Spirit of lust, lack of education and peer pressure

2.     Curiosity of teenagers, waywardness and bad gangs

3.     Alcohol consumption, poor children upbringing and poverty

4.     Lack of fear of God and rape.

There is nothing wrong with sex. It is a good and pleasurable thing. God has made it so, but God designed our sexuality to be appropriately when you weigh the pros and cons, you realize that on the positive side it shows maturity of sex organs because of hormone secretion. There is acceptance from your peers. There is pleasure and fulfillment of sexual desire which is normal because if unsatisfied, it affects work, learning and life. The negative side of the scale is the weights of morals, fear of pregnancy or disease and guilt.

How does this scale balance? Is premarital sex moral?

Morality is a factor for many people when deciding whether or not to have pre-marital sex. Before you indulge in it, there is usually a voice that queries you whether or not it is a right or wrong action. That voice is your conscience. But the bible is the best moral book, and what does the bible say about premarital sex.

The Bible refers to it as FORNICATION, fornication is defined as sexual intercourse between people who are not married to each other. The difference between pre-marital sex and adultery is that adultery involves married persons while fornication involves unmarried persons. They both involve having sex with someone you are not married to. Premarital sex is just as much of a sin as adultery and all other forms of sexual immorality.

The Bible explains that the body is not meant for sexual immorality, but for the Lord, and the Lord for the body (1Cor 6:13 & 18) goes on to say “Flee from sexual immorality. All other sin a man commits are outside his/her body, but he who commits fornication sin against his own body”. The bible said “But among you there must not be even a hint of sexual immorality, or of any kind of impurity or of greed, because these are improper for God’s holy people”. Eph. 5:19. it is implies from these verses that the Bible promote complete and total abstinence from premarital sex.

The consequence of this premarital sex are:

(i)                HIV/AIDS

(ii)             Sexually transmitted disease (STD) such as syphilis, gonorrhea, and genital herpes among others.

Even the use of condoms does not significantly reduce the risk of contracting these STDs.

Premarital sex: is it for Recreation or Re-creation:

Sex is pleasurable, God our creator designed it that way, though it may be hard to think of God creating sex. In Gods’ plan sex was designed for married couples to enjoy the pleasure and excitement of sexual relations.

At the same time, it is clear in the Bible that God restricted sexual activity to married couple. The Bible says in Heb. 13:14 “Marriage should be honoured by all, and marriage be kept pure, for God will judge the adulterer and all the sexual immoral”. This shows that the primary purpose of sex is not recreation, but rather re-creation (Procreation).

The implication of this is that sex is mainly for reproduction. This equally does not mean that God want to rob the unmarried of pleasure of sex. No he only want to protect them from unwanted pregnancies as well as protect the children from parents who are not prepared for them, and most of all from sin.

Do you think there is a solution to either stop or alleviate the prevalence of premarital sex? The following are some way out:

1)    Good Christian upbringing and the fear of God

2)    The 3 capital P’s which are:    Planning your life before marriage

Praying that God will see you through Preparation, because you must be ready for it, and that is when you are married.

3)      Sex education, premarital counseling and chastity

4)    Abstinence is God’s only policy when it comes to premarital sex. It saves lives, protects babies, gives sexual relation the proper value, and most importantly, abstinence honor God.

CONCLUSION 

Courtship is expected to expose men and women into the possible union as husband and wife. God also created sex act for a man and a woman within a marriage. Apart from being pleasurable, sex is meant to be a spiritual experience that locks the couples together in the purpose that God has set before them. These includes procreation.

Rarely does a premarital sexual relationship stay together long enough to lead to marriage vows. Those engaged in this act usually experience physical, temperamental, psychological and emotional damages such as unwanted pregnancies, abortion, degradation, tension among others. We must therefore understand that we are inflicting terrible damages to ourselves by engaging in premarital sex. The more promiscuous you are, the more damages caused. The longer the damages is not dealt with aggressively, appropriately and effectively, the more incapable of making marriage vows and keeping that covenant. By extension marriage by this group experience challenges such as infertility, barrenness, sexually transmitted diseases, and these will in turn lead to depression, anger, separation or even divorces.

The best option therefore, is CHASTITY,  stay chaste. Stay a virgin if you are one, if you are not a virgin, never, ever, give in to sexual activity again, being man or woman. It is a sacred gift only meant for a spouse. Premarital sex is not worth the mess and garbage it produces; no matter how pleasurable and harmless or even forgivable you think it is, God commands and expects no sexual activity before marriage.