A REPORT OF STUDENT INDUSTRIAL WORK EXPERIENCE

SCHEME {SIWES} PARTICIPATION REPORT CARRIED OUT

AT
INTERNAL AUDIT UNIT, ADEKUNLE AJASIN UNIVERSITY,

AKUNGBA AKOKO, ONDO STATE.

By

FAWEMIMO OLADELE SUNDAY

MATRIC NO: 100601068
SUBMITTED TO THE:
STUDENT INDUSTRIAL WORK EXPERIENCE SCHEME UNIT,
ADEKUNLE AJASIN UNIVERSITY AKUNGBA AKOKO,
ONDO STATE.

IN PARTIAL FULFILMENT OF THE REQUIREMENTS FOR THE

AWARD OF BACHELLOR OF SCIENCE {B.Sc} DEGREE IN
ACCOUNTING.

JUNE 2014

TABLE OF CONTENT

1.0 TITLE PAGE

2.0 EXECUTIVE SUMMARY

3.0 INTRODUCTION AND OBJECTIVE OF THE REPORT

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 3.1 BACKGROUND OF THE STUDY
3.2 OBJECTIVE OF THE STUDY.

4.0 NATURE OF BUSINESS/LITERATURE REVIEW OF INDUSTRY

4.1 HISTORY OF COMPANY

4.2 COMPANY’S MISSION/VISSION STATEMENT

4.3 MANAGEMENT STRUCTURE

4.4 INDUSTRY IN NIGERIA AND MARKET/SERVICES

SITUATION

4.5 ECONOMIC ENVIRONMENT IN WHICH THE COMPANY

OPERATE

5.0 DUTIES/EXPERIENCE LEARNT

5.1 DESCRIPTION OF WORK DONE

5.2 SKILLS DEVELOPED AND TECHNIQUES LEARNT

5.3 PRACTICAL CHALLENGES FACED AT WORK

5.4 THEORECTICAL PRINCIPLE LEARNT DURING THE

PROGRAMME

5.5 SPECIFIC CONTRIBUTION MADE TO THE COMPANY

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 5.6 FUTURE OF AAUA WITHING THE NIGERIAN ECONOMY

6.0 RELEVANCE OF INDUSTRIAL TRAINING EXPERIENCE

GAINED TO COURSE OF STUDY

7.0 GLOSSARY OF WORDS AND INDUSTRIAL EXPERIENCES

LEARNT

8.0 RECOMMENDATION

9.0 CONCLUSION.

2.0 EXEUTIVE SUMMARY

The goal of Students industrial work experience scheme {SIWES} is to

bridge the gap between theory learnt in class and practical experience. Basically

SIWES is an effective instrument for exposing students in the related course in

3
tertiary institution to the realities of the work environment in Nigeria especially

and the world in general on their chosen profession so as achieve the much needed

technological contribution to developing the nation economy.

This report is aim at giving an account of the activities carried out during the

course of observing the mandatory student industrial work experience scheme at

Adekunle Ajasin University, internal audit unit, stating in details all the knowledge

and experience gained.

The general nature of activities/literature review of the organization served for this

period is briefly explained then followed by the details of these activities with each

project being involved is outlined under each page.

Thereafter, come the page that explain the various problems, the practical

challenges encounter in executing the afore-mentioned projects and also the

theoretical principles, specific contributions which I contributed was also analyzed

in the body of this report. In order not to distract the line of thought while reading

this report and to further elucidate on what has been written, the future of the

organization I served within Nigeria economy, relevance of industrial trainee

experience gained to my course of study was not left out in the report.

At the end of it all conclusion are drawn and recommendation made on how

possible research work derivable form attachment with my department in the

university can collaborate with the organization I serve for this period.

4
3.0 INTRODUCTION AND OBJECTIVE OF REPORT

3.1 BACKGROUND OF THE STUDY

Theoretical knowledge alone would not usually prepare an educated person

for the world of work. The productive individual must not only be knowledgeable

but also be versatile in the application of skills to perform defined jobs or work.

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 The reality of the above fact can be illustrated by using a simple analogy.

“While it is possible for someone to learn and imbibe all available information on

driving a car in the classroom, it is unlikely that the individual would, based on

this knowledge alone, be able to drive a car at the first opportunity. On the other

hand, someone else without the theoretical information on how to drive a car, on

being told and shown what to do, followed by hand-on practice and supervision by

an instructor, would at the end of the day be able to drive a car successfully.

Ofcourse, someone who has been exposed to both the theoretical underpinnings of

driving a car and the hand-on experience of driving a car would and should be a

better driver” (MAFE, 2009).

In the illustration above, the first individual had copious education on how

to drive a car; the second individual had receive adequate hand-on training on how

to drive a car; the third individual had the advantage of being able to combine

theoretical knowledge with practical skills to become a better drive.

This need to combine theoretical knowledge with practical skills in other to

produce results in the form of goods and services are rationale for industrial

training.

The student work experience scheme {SIWES} was established by the

industrial training unit fund {ITF} in 1973 to enable student of tertiary institution

6
have basic technical knowledge of industrial working relation to their course of

study before the completion of their program in their respective institutions.

The Students Industrial Work Experience {SIWES} is the acceptable skills

training programme, which forms part of the approved minimum academic

standards in the various degree programme for all the Nigerian universities. It is an

effort to bridge the gap between theory and practice of engineering and technology,

sciences, agriculture, medical, management and other professional educational

progrmme in Nigerian tertiary institutions.

It was designed to expose students to industrial environment and to enable them

develop occupational competency so that they can readily contribute their quota to

national economic and technological development after graduation. The scheme

provide students with diversify opportunities that will add value to their life.

3.1 OBJECTIVES OF THE STUDY

 It provides an avenue for students in Nigeria University to acquire industrial

skills and experience during their course of study.

 To prepare students for the work situation they are likely to meet after

graduation

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  To expose the students to work method and techniques required in handling

equipment and machinery that may not be available in their university

 To provide students with an opportunity to apply their knowledge in real

work situation thereby bridging the gap between theory and practice.
 To make the transition from the university to the world at work easier, and

thus enhance students contacts for later job placements.

 Enlist and strengthen employee’s involvement in the entire educational

process of preparing university graduate for employment in industry.

 To prepare the student for the labour market after graduation.

This report is enriched in given the oversight details of the experience gathered in

the course of observing the mandatory student industrial work experience scheme

at Adekunle Ajasin university Internal Audit department.

4.0 NATURE OF BUSINESS/LITERATURE REVIEW OF

INDUSTRY.
To date, there have been a limited number of prior reviews of the

internal audit literature. Bailey et al. (2003) edited a monograph

published by the IIA Research Foundation on research

opportunities in Internal Auditing. There were two key objectives

of this monograph. It was intended, first, to inspire academic

8
research on topics of relevance to internal auditing and, second, to

bridge the gap between academics and practitioners. As such, it is a

blend of theory and practice, designed to familiarize academic

researchers with internal audit practice. Each chapter of the

monograph raises a series of research questions related to a

specific topics in internal auditing and we refer to these where

relevant.
Leung et al. (2004) explored the role of internal audit in corporate

governance and management in Australia using both an on-line

survey and in-depth interviews of CAEs. They report that, while a

majority of CAEs had reporting responsibilities to the audit

committee or board level, more than 22% of participants reported

only to management (either to the CEO or the chief financial

officer). Globally, the CBOK study (Burnaby et al. 2007) found

that only 47% of CAE respondents reported to the audit committee

level. However, where an audit/oversight committee was present

(in 73% of organizations), 91% of respondents believed that they

had appropriate access to the committee.

9
4.1 HISTORY OF COMPANY

The history of Adekunle Ajasin university Akungba Akoko {AAUA}, Ondo

state Nigeria is more appropriately told in two phase, It was first established as

Obafemi Awolowo university in march 1982 by the government of the old Ondo

state headed by the late chief Adekunle Ajasin.

The immediate succeeding military government of navy commodore

Bamidele Otiko changes its name to Ondo State University in 1985. Its relocation

to Akungba Akoko in the new Ondo State became imperative in 1999 following the

creation of a new state out the old Ondo State, three years earlier in October 1996.

The bill backing the relocation was signed into law by the governor of the state

chief Adebayo Adefarati in November 1999 and that prompted the movement of a

crop of workers from the old site in ado Ekiti to Akungba Akoko on December 1

1999

The bill for yet another name change, this time to Adekunle Ajasin

University in order to immortalize the late governor Ajasin was signed into law by

Governor Adefarati in 2004 following the demise of the formal. The amended and

subsisting statute of the university was signed into law in November 2007 by yet

another Governor, the formal Governor Olusegun Agagu. In this circumstance it

can rightly be said that while the history of AAUA started in 1982 its relocation on

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5 November 1999 marked the beginning of the second phase of its history now in

its present location Akungba Akoko.

At present AAUA has a little over 10,000 students, 1200 staff academic and

non-academic and five (5) faculties – Arts, Education, Law, Science and social &

management sciences.

4.2 COMPANY MISSION/VISION STATEMENT.

Adekunle Ajasin University is a knowledge driven institution, an academic

institution which provides quality tertiary education to merited students in Nigeria

and abroad, a 21st century university properly called.

MISSION

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 To provide knowledge and skills for self reliance in a conducive

environment where teaching, learning and research can take place.

VISION

To be the foremost institution that move man power development in the

direction of self apprenticeship, a first class university in research, knowledge,

character and service to humanity.

In view of this, lead to the establishment of internal audit department in the

institution with the mission to providing an independent, objective, assurance and

consulting activities designed to add value and improve the university operation.

Internal audit aim to helping the university accomplished its objective by

bringing a systematic, disciplined approach to evaluate and improve the

effectiveness of risk management control and governance process by reviewing the

university operations both financial and administrative as the need arise.

4.3 MANAGEMENT STRUCTURE

Adekunle Ajasin university management structure, the senior manager of the

University is the Vice-Chancellor, Deputy Vice-Chancellor, Pro-Chancellor, and

12
some other Principal Officer which include the Registrar, Bursar, Chief Internal

Auditor, Deans of Faculties, Chief Liberian and so on.

The university administrative and managerial structure is headed by the Vice

Chancellor whom he is the chief academics and administrative officer of the

University, he has a general responsibility to the council and the senate for

monitoring and promoting the efficiency and good order of the university. The vice

chancellor is a member of all university committee and chair the senate and a

member of committee of the governing council and the senate with which the

Deputy Vice-Chancellor offer assistance to in discharging his administrative duties,

he perform all duties as the vice-chancellor may delegate to his office in light of

the university priorities.

The university also comprises of different categories of principal officer

which include

The Registrar, subject to the direction of the vice-chancellor, the Registrar has

responsibility under statute administration of the university. The Registrar is

assisted in the administration by the following senior officer, Deputy Registrar and

so on.

The Bursar, the Bursar is responsible for overseeing all the financial

arrangement of the university, the bursar is also been assisted by different

categories of public officer as well, the likes of Deputy Bursar, Senior Accountant

13
and so on.

Different academics faculties also consist of the Deans who are also member of the

senate which help in decision making.

The above management structure is for the university at large but in the same view

across each department which constitutes the university has different managerial

structure.

AAUA internal audit department where I observed my student industrial work

experience scheme was designed as an integrated process, independent from other

business operation, for evaluating the extent to which internal control and its

objective in key areas with the following managerial structure.

14
4.4 EDUCATIONAL INDUSTRY IN NIGERIA AND MARKET

SERVICE SITUATION E.T.C

The history of university education in Nigeria started with the Elliot commission of

1943, which moved the establishment of university college Ibadan (UCI) in 1948.

UCI was an affiliate of university of London (Ike, 1976).

In April 1959, the federal government commissioned an inquiry (Ashby

commission) to advise it on the higher education needs of the country for it first

15
two decades. Before the submission of the report, the eastern region government

established its own university at Nsukka (University of Nigeria, Nsukka in 1960).

The implementation of the Ashby report led to the establishment of University of

Ife (now Obafemi Awolowo University) in 1962 by the western region, Ahmudu

Bello University, Zaria in 1962 by the northern region and University of Lagos

(1962) by the Federal Government.

In 1970, the newly created mid-western region opted for a university known as

University of Benin.

The University established during this period, 1960 – 1970 are still referred to as

first generation universities (Babalola, et al 2007).

In the third-National Development plan 1975 – 1980, the government established

seven (7) Universities instead of the four (4) proposed in the plan and also took

over the four regional Universities in 1975. They were university of Calabar, Ilorin,

Jos, Sokoto, Mauduguri, Port-harcourt and Bayero University Kano. All are known

as second generation universities.

The third generation universities were established between 1980s and early 1990s,

they are federal universities of Technology in owerri, Markaudi, Yola, Akure, and

Bauchi. While state universities were found in Imo, Ondo, Lagos, Akwa ibom, Oyo

and Cross-river states (Anyamade, 2004).

16
Education is widely accepted as a major instrument for promoting socio-economic,

political and cultural development in Nigeria. Universities educate future leaders

and develop the high level technical capacities that underpin economic growth and

development (Odekunle, 2001).

Ibukun (1997) posited that the main purpose and relevance of university education

in Nigeria is the provision of much needed manpower to accelerate the socio-

economic development of the nation.

According to section B sub-section 59 of Nigerian National Policy On Education

articulates the goals of the industry (tertiary education) in the country.

To include;

a) Contribute to national development through high level relevant manpower

training.
b) Develop and inculcate proper values for the survival of the individual and

society.
c) Develop the intellectual capacity of individuals to understand and appreciate

their local and external environment.

d) Acquire both physical and intellectual skills which will enable individuals to

be self-reliant and useful members of the society.

e) Promote and encourage scholarship and community service.
f) Forge and cement national unity, and
g) Promote national and international understanding. (NPE, 2004).

17
4.5 ECONOMIC ENVIRONMENT IN WHICH AAUA

OPERATE

Adekunle Ajasin University own and financed by Ondo State Government is

a non-profitable organization which aim at providing a quality higher education

service to merited students in home and abroad operate within the economic

environment of her host state, ondo state is a middle income, mixed economy and

emerging market with expanding financial, service, communication and

entertainment sector

Ondo state is economically geared by the following sectors viz:

18
Agriculture: farming is one of the major occupations of the occupant of ondo state

which have contributed in many field to the development of the state.

Industry: ondo state is among few no state which is bless with oil which is one of

the major determinant for her economic upgrading or downgrading etc.

Among other section of the state economic include service, transport, labour force,

human capital, investment and so on.

The university gain access to source of capital for running the school

program mainly from ondo state government who is regarded as the founder of the

university, the fund is been committed to the school through yearly allocated

budget prepared by the state government to improve infrastructure facilities and

other administrative needs, as well as payment of staff salaries in order to enhance

formidable research and learning process to be effective. Other source of income

generation for the school includes, tertiary education trust fund {TETFUND}, the

internally generated revenue {IGR} and so on

The university has greater economic impact on her host and the neighboring

communities some which include employment opportunities which are widely

favoured since students from every part of the country get into AAUA every year

to start a new life with many needs. Where there are human needs, wealth

acquisition chances are extremely certain with innovation.

19
5.0 DUTIES/EXPERIENT LEARNT

5.1 BRIEF DESCRIPTION OF WORK DONE

There is much involvement during the course of observing the mandatory six

weeks students industrial work experience scheme at adekunle ajasin university

internal audit

Both managerial and administrative activities is been entrusted in my care during

my stay as an intern in order for me to really integrate the gap between theory

learnt in class and the practical application in real life.

. Some of the Work done includes;

20
  Verification of payments details of graduating students of IPTP, IOE and

Masters programme for purpose of signing their clearance form.

 Vetting of honorarium and other claims for external examiner.

 Vetting of honorarium and other claims for adjunct lecturer.

 Auditing of payment of refund for international conferences.

 Dispatching of processed documents to the bursary department.

 Auditing of payment for local conferences.

 Vetting of teaching practice claims and casting of numerical figure.

5.2 SKILL DEVELOPED AND TECHNIQUES LEARNT.

In the course of observing the student industrial work experience scheme

{SIWES} in AAUA internal audit, I was able to developed reasonable skill and

learnt techniques that will surely be of help to my future carrier.

This skills and techniques learnt includes

 Ability to maintain proper internal control of any organization I may found

myself in the nearest future

 Ability to relate effectively with client and relevant stake holders

21
  I learnt to uphold public interest, the collective wellbeing of the community

of people and the entity I served (true and fair view)

 Ability to cast large numerical figures accurately

 Ability to make proper planning of my duties in order to conduct an

effective task in an efficiently and timely manner

 Ability to vet payment voucher (PV) and decision to be taken in any

circumstances which arise thereto.

5.3 PRACTICAL CHALLENGES FACED AT WORK

It was like hell trying to adapt to the working environment as well as the

required duties which is expected of me as an auditor in my first week in the office

which I later get along with easily

Some of the challenges faced in discharging my audit duties include viz:

 The challenges of calculating of mileage or kilometer claims of different

location.

22
  Casting of big numerical values without errors which I did for a number of

time before I got familiar

 Challenges in conducting proper examination on financial records and make

appropriate reports and conclusion.

 Dispatching of documents in scorching sun.

5.4 THEORETICAL PRINCIPLE LEARNT DURING THE

PROGRAM.

During the course of observing the mandatory student industrial work

experience scheme {SIWES} program in AAUA internal audit, a lot of principle

was gather in course of discharging my duties as an auditor which will in one or

the other guide and as well be useful for my future carrier

Some of which are highlighted below

 Independence – the freedom from conditions that threaten objectivity or the

appearance of objectivity. Such threats to objectivity must be managed at the

individual auditor, engagement, functional and organizational levels.

 Objectivity – an unbiased mental attitude that allows internal auditors to

perform engagements in such a manner that they have an honest belief in

their work product and that no significant quality compromises are made.

23
 Objectivity requires internal auditors not to subordinate their judgement on

audit matters to that of others.

 Confidentiality - the property that information is not made available or

disclosed to unauthorised individuals, entities or processes.

 Audit evidence – these are records statements of fact or other information

which are relevant to the audit criteria and verifiable.

 I learnt not to overlook any slight deviation in my computation of numerical

values in relation to the visible or actual result

 The important of effective communication with client and relevant stake

holder

 Appropriate attitude and professional behavior expected from performance

auditor

 The concept of safeguarding quality, including the need for continuous

learning activities support the audit team

 The extent of audit risk and also to take pain to avoid committing errors.

5.5 SPECIFIC CONTRIBUTION MADE TO THE ORGANIZATION

In order to unleash my skill as an undergraduate student undergoing SIWES

at AAUA internal audit, using my knowledge as a mathematics students and also as

a computer literate, I was able to made reasonable and relevant contribution

24
towards the improvement of the organization during the course of discharging my

duties.

The specific contribution made are highlighted below

 I was able to conduct a brief computer training program for some member of

staff who are not computer inclined

 I was able to introduce the need for using Microsoft excel spread sheet for

keeping data for ease accessibility

5.5 INDUSTRIAL EXPERIENCE LEARNT

 Ability to maintain proper internal control of the organization

 Ability to make proper planning of duties in order to conduct an effective

task in an efficiency and timely manner.

 Ability to cast large number of numerical figures without committing errors

and also to provide reasonable solution to difficult task.

 Ability to relate and the important of effective communication with client

and relevant stake holders.

5.6 FUTURE OF AAUA WITHIN NIGERIA ECONOMIC

Since AAUA as an organization of higher learning, it was rewarding to begin the

future of this university by first of all reflecting the concept of education, education

has to do with systematic development and cultivation of the mind and other
25
natural powers {oji 1982}. It refers not only to the process by which we acquired

knowledge, skills, habit, value, or attitude to become useful and justify member of

the society

Education is one of the correlate of socio-economic, cultural, political, democratic,

technological and medico-legal development of a nation

At the tertiary level, it is no news that the university system is a medium through

which the objective of education are expected to be achieved, AAUA was a body

of persons gathered for dissemination and assimilation of knowledge in advanced

field of study.

AAUA is an institution of higher learning providing facilities for teaching and

research and authorized to grant academic degree, AAUA therefore meant to

facilitate creation of new knowledge and innovations for the overall socio-

economic empowerment of individuals and community development.

Unfortunately in Nigeria the current reality that stare us at the face is that in spite

of the lofty objective of education {as documented in the national policy} our

education system has failed to produce appropriate and commensurate values and

development. Education particularly higher education has failed to produce school

leavers a combination of skill and value system that could make them self-reliant.

These problems arose from the general malaise that beset the leadership and the

society at large.

26
To say that the delivery of university education generally today is in state of crisis

some which include persistence industrial action of the academic staff of the

university which further jeopardize academics development activities.

The universities are under the siege of decay, there are no facilities for effective

practical for the students in most of our course.

It must also be recognized that effort to improve university system management

and governance has been compounded by a pervasive culture of corruption within

Nigeria society. The above manifestation, by implication has largely affected

university education generally at various times.

The future of AAUA can therefore guarantee with good, genuine and targeted

policy to reform the university as it is already ongoing, continuation of those

reforms that will promote university autonomy.

In view of the latest intervention by the federal government to all Nigerian

university, infrastructure like hostel building, laboratory, lecture theater, research

center and so on will experience reasonable improvement in no time, in this

regards AAUA will in the nearest future accomplished her vision to be the

foremost institution that move man power development in the direction of self-

apprenticeship, a first-class university in research, knowledge, character and

service to humanity.

27
6.0 RELEVANCE OF INDUSTRIAL TRAINING EXPERIENCE

GAINED TO COURSE OF STUDY.

The practical experience gained at Adekunle Ajasin University is a reflection

of the theory learnt in class. As a student of Accounting, I was posted to internal

Audit Unit and it has given me the advantage to reflect what’s learnt in class with

the real world, which have availed me with the opportunity to learn and acquire the

needed skills.

Accounting is a process of recording, classifying analyzing summarizing,

interpreting and communicating of financial result to a wide range of users to

28
permit informed judgments or in order to make both economical, financial and

investment decision. Auditing is an integral part of Accounting, which refers to an

independent examination of the books and accounts of an organization by a duly

appointed person, to enable the person give an opinion as to whether the books and

accounts shows a true and fair view and comply with relevant statutory guidelines.

Internal auditing is a type of Auditing which concern with the independent

appraisal activity undertaken by an employee of an organization in looking at or in

examining company’s procedure, compliances with these procedures and the

operation of the company generally with a view to bringing improvement in ways

and means of attaining company’s goal.

Over the years research has shown that accounting is more practical than

theorectical course, the SIWES programme has no doubt been able to help me

apply few of my class room lectures to real life experience.

This practical experience gained in the course of observing the compulsory

six-week training has increased my passion and interest that drove me into

pursuing a career in Auditing.

29
7.0 GLOSSARY OF WORDS.

 Audit adjustment: this is a correction of financial information misstatement

identified by the auditor whether recorded or not.

 Audit records: these are records of initial entries and supporting records

such as invoice, contract, the general and the subsidiary

ledger.

 D.T.A: this is refers to as duty Tour allowance, which is payment

30
 made to staff on official duty outside the environments.

 Casting: the process of adding or calculating numerical values

Together.

 Check digit: a redundant digit added to a code to check accuracy of

other character in the code.

 Control: a policy or procedure that is part of internal control

 Decision Extract: this is a document approved at the senate sittings of the

University which contain relevant information to be use

in making decision. In relation to auditing, its documents

that state the rules and regulation that guide the audit

exercise.

 Enabling Documents: these are relevant and necessary documents that must be

attached to a PV, before it can be process.

 Flow chart: a schematic representation of a sequence of operation in

31
 an accounting system

 Ledger: a record to which monetary transaction are posted

 PV: this is refers to as Payment Voucher, it is a document that

contain payment information such as; the name of the

payee i.e the beneficiary, the net amount payable, the

name of the preparer and the name of who approved the

payment(the Auditor)

 Sorting: separating like documents or file from mixed group.

8.0 RECOMMENDATION

During my six - weeks industrial attachment to the internal auditing unit, the

possible research area which I identify and in which my department can

collaborate with the institution is “EVALUATING THE DEGREE OF

INTERNAL AUDITOR INDEPENDENT”. While as an intern and from what

have learnt in class room, an Auditor either internal or external must be an

independent person and from what I observe, the head of the unit (internal audit)

reporting to the Vice-chancellor of the university, do not define the word

32
Independent in Auditing because it is believe that the Vice Chancellor is the

Managing Director of the Institution and as such he is still subject to giving

account of stewardship to the state government who is the owner of the institution.

Therefore I think degree of independent exercise by an internal auditor is not

certain, since the vice-chancellor is the employer and they also make report to the

vice-chancellor.

9.0 CONCLUSION

The student industrial work experience scheme has provided a training

ground where skills relating to how information can be process, managed,

preserved, retrieved and documented, and also how to conduct a proper audit

verification procedure. This has gone a long way in equipping me in merging what

has been learnt in the class room environment to what was actually applicable in

real life.

33
 Finally I will like to conclude by encouraging all students to make use of

their time during SIWES and appreciate his/her profession via training, it’s actually

a forum for ushering one into the labour market.

34