HORIZON’s Post

Morale matters in aviation, but it often goes undiscussed. While spotting low morale is easy, diagnosing its root causes can be a challenge. Explore why we need to redefine morale in aviation and how it can impact squadron performance on pg. 10 of Approach Magazine ✈️ https://lnkd.in/gAEV3GEp #NavalSafety #NavalAviation #AviationSafety

Mastering Simulator Training: Exploring the key benefits of simulator training in military aviation and sharing insights from my experience in creating realistic mission conditions. #simulatortraining #militaryaviation #trainingbenefits

FAILING BASIC AUDIT PROCEDURES COULD HAVE SERIOUS CONSEQUENCES Yves Genest, that "an unhealthy organizational culture" resulted in "failure to perform standard crew resource management" is not surprising, as you showed in your post here: https://lnkd.in/eBMMMmca Sometimes auditors tend to stretch audit and accounting concepts such as materiality and take independent view of the items under consideration, instead of consideration of the significance of immaterial items in terms of how they endure and/or how they impact operations when aggregated. The result is that issues not considered material are ignored and they slide into blindsides where they endure, accumulate and gain materiality and significance but not noticed by managers and auditors. Then suddenly they explode into a serious impact. This has been a serious problem in audit, leading to obviously avoidable failures. PCAOB Chair Erica Williams has been warning about this that “audit firms are failing in basic audit procedures,” (2023),[1] which she considers as “completely unacceptable,” (2023).[2] Auditors need to shift our doxastic states and rethink concepts to track contemporary realities of auditing. We should emphasize significance more than materiality; we should also be more objective and reduce discretion in consideration of materiality. Put simply, materiality should be considered with “pragmatic muddling through,” (Power, 2013).[3] Every exception should be considered significant and kept under the purview of control thinking, not tucked away to blindsides as immaterial. The reason is that exceptions are dynamic not static; while their materiality may not change, their significance may change over time or even surprisingly. The more mature audit minds are the less likely they make wrong materiality judgment. Older auditors, therefore, should invest in imbuing their tacit wisdom into younger auditors are who mostly take materiality decisions in basic audit procedures. [1] Ryan, V. (2023, July 26). PCAOB inspections find 40% of audits with deficiencies. CFO. https://lnkd.in/eSsXuSbg [2] Shin, R. (2023). 22 years after the $63 billion Enron collapse, a key audit review board finds the industry in a 'completely unacceptable' state. Retrieved July 29, 2023, from https://lnkd.in/eSSkv4iG [3] Power, M. (2013). The Audit Society: Rituals of Verification. Oxford University Press.

As technology develops, effective C6ISR systems need to have interoperable, integrated components to remain up to date. #c6isr #uas #defense #defence

As technology develops, effective C6ISR systems need to have interoperable, integrated components to remain up to date. #c6isr #uas #defense #defence

As technology develops, effective C6ISR systems need to have interoperable, integrated components to remain up to date. #c6isr #uas #defense #defence

As technology develops, effective C6ISR systems need to have interoperable, integrated components to remain up to date. #c6isr #uas #defense #defence

As technology develops, effective C6ISR systems need to have interoperable, integrated components to remain up to date. #c6isr #uas #defense #defence

As technology develops, effective C6ISR systems need to have interoperable, integrated components to remain up to date. #c6isr #uas #defense #defence

As technology develops, effective C6ISR systems need to have interoperable, integrated components to remain up to date. #c6isr #uas #defense #defence