Thank you very much Fabio and welcome, welcome everyone to our international technical webinar. Today we are going to together to cover how to transition to nutrition sensitive and sustainable food systems. Everybody talks about sustainability and sustainable food systems and the webinar today is to try to give us some idea about how we do this transition to nutrition sensitive and sustainable food systems. So let me first introduce myself. I am Christina Petraki and I head the FL E-Learning Academy. So the FL E-Learning Academy has organized this webinar together with Agrinium together with the United Nations Economic and Social Commission for Asia and Pacific. Also with the Future Food Institute and we are extremely pleased today to have also with us the United Nations Scaling Up Nutrition Movement partners. So the webinars that we organize so we organize series of webinars during the year cover the thematic areas of our global challenges and all of these thematic areas are also covered in the courses that the FL E-Learning Academy offers and that will be mentioned to you towards the end of the webinar. So today we are very pleased to have a very rich program with high level experts. So we have with us our colleague from FAO Diazano who is a nutrition officer. We also have with us Leslie Macieca who is the director for research in Macondera University of agricultural science and technology in Zimbabwe. We also have with us Tonde Matsungo who is a senior lecturer in the Department of Nutrition and Dietetics University of Zimbabwe and also we are very pleased to have with us also Orelie Zunino who is from SUP agro. So it is a Paris Institute of Technology for Life, Food and Environmental Sciences. So without further ado I will give the floor to my colleague Diazano and I wanted to mention that all speakers will have 15 minutes and the participants you can all ask questions using the Q&A tab and we will after the presentation we will have a Q&A session where your questions will be addressed and where there will be a discussion about the questions that have been posed during the presentations. So without any further ado Diazano the floor is yours, you have 15 minutes. Thank you very much. Good afternoon, good morning everybody. Thank you Christina. I hope you are able to see my screen. Yes, we are. Yes. Thank you. Thank you very much. I am happy to contribute to this technical webinar with a topic on our experience in capacity building in time of COVID using resources from FLE academy and also FLO toolkit for improving nutrition through agriculture and food system. So what I will be sharing is a work we have done with the support of colleagues from headquarters, from country offices as well as consultants. So for this 15 minutes I will be quickly introducing the topic why is it important to transition to our nutrition sensitive healthy, nutrition sensitive agriculture and food system or the framework of the capacity building initiative in our sub regions. And we will take the specific examples of one blended initiative we have done recently and we will discuss the challenges and lesson learned from this experience so as to inform potentially other activities in the same line. So when we talk about food system, it is important to understand why do we want to transition? What is wrong with the food system? So the recent reports on the state of food and nutrition globally suggests that about 690 million people are still undernourished for children under the age of five. We still have 50 children who are wasted. One out of three adults is overweight so either overweight or obese. Another aspect of our food system, we have about 30 to 40 percent of the food produced globally that are wasted. So while we still have 690 million people undernourished, the world is producing 1.5 times enough food than we needed, right? But another report from FLO, UNICEF and other stakeholders still suggests that we still have 3 billion people who cannot afford a healthy diet in the world. Another aspect of our food system is that one third of the harmful green gas emissions globally is due to our food system. So it is really critical that we try to reduce the negative impact of the food system on the people and on the planet. So now when we talk about food system, we need to transition. I mentioned before that we need to transition to a sustainable food system. It means food systems that are inclusive, that are sustainable, that are environmental friendly, that are resilient, but also that are efficient and most importantly in length with this topic that provide nutritious and safe diet in the world. So for that, what do we need? We need food system champions who can then advocate for system thinking for our food system. It's not a one single program, it's not one project. We need to have a food system thinking. We need to understand what are the performance, what are the trends, what are the impact of the current food system in the diet. We need also to have a multi-stakeholder dialogue. I think this is ongoing now and we need to have an enabling environment for the transformation of our food system. And in language today, Topi, we need to have capacity, what we call multi-level capacity for the transformation to our sustainable food systems.  It seems very complex, but I'm not going to spend much time on it. When we talk about food system, what are we talking about? We are talking about a complex and dynamic system. So that includes resources, input, production, transport, a number of activities as well as stakeholders. And the high-level panel of experts of the Committee of Food Security distinguished three elements. The food system drivers, including the biophysical, innovation, political, social, cultural factors, that affect the different components of the food system. We have then the food component, the production, the food supply chain, the food environment, the consumer behavior, the diet, and all this should lead to nutrition and positive nutrition and health outcomes. And these outcomes also have the potential to also affect the other aspects of the food system, not only the drivers. And of course, we have the outcomes of the food systems that are the diet, healthy diet we are looking at. And when we talk about diet, it's not only about the quantity, but it's also about the quality, the diversity, as well as the safety of the diet. So the last element I mentioned about what is needed to transform this food system is about capacity. So one of the mandates of FLO is really to strengthen the capacity of member states to design and implement nutrition-sensitive programs and policies. And in this regard, the organization has developed a capacity development roadmap, which targets three different dimensions, enabling environment, organization level, and individual level capacity. And also consider policy and normative aspect, knowledge for evidence, implementation aspect, as well as partnership and collaboration. And of course, in terms of target, it's target different level of stakeholders, which I'm not going to spend more time on. This is just to provide you the background of the example that we'll be presenting. So in our sub-regional level here, which is a technical app of FLO for Eastern Africa covering nine countries and also a liaison office to Africa Union and United Nations Economic Commission for Africa, we also have a nutrition support strategy in which capacity development is a key. So we have started capacity development activities at country level since 2019. Unfortunately, in 2020, it was stopped a little bit and we tried to adapt the contents and start recently. So we do individual capacity strengthening. We also have activities that are strengthening the enabling environment. For example, we support the creation and we are still supporting the running of the Eastern African Parliamentarian Alliance for Food Security and Nutrition under which six national alliances have been established and members are receiving a number of advocacy and capacity building activities on annual basis. We also develop manuals to train and to capacity. We also have thematic guidance for nutrition, mainstreaming both for FLO internal staff as well as member state. We also support with other divisions the development of Food and Nutrition Act or model law to strengthen the food security and nutrition environment. So coming back specifically this year, we have already conducted two workshops using the blended approach, but I will focus mainly on one, the one we did in Eritrea, which was kind of an adaptation of a three to five days workshop. We have to adapt it through a blended model. What do we call blended model? So we had a face-to-face presentation by national stakeholders that focus mainly on the context and on specific topics such as the nutrition context, the national framework and other aspects. We also have virtual live session delivered by different experts from the sub-regional office, from headquarters, from our country offices that building on the toolkit, I will show you later on what's the module we use based on the FLO toolkit for nutrition sensitive agriculture. And we also have self-guided learning, whereby we identify a number of relevant modules from the e-learning academy, which we assign to participants to take at the time they wish. So and we also have a face-to-face group facilitation. So again, this is the theory of change we have for the capacity building, the capacity strengthening in Eritrea. It is built on the framework developed again under the roadmap of FLO. So basically we had a project and under this project, there is a number of nutrition-related activities. And at the inception of this project, it was clearly stated that there need a capacity building not only for this project, but also to be able to design and implement nutrition sensitive program in the fishery sector, in the crop sector, in the livestock sector, and in the environment and livestock resources. So then the participants were at national level, we have a national technical committee, which is a multi-stakeholder body, and at sub-national level, key stakeholders involved in the project. So in terms of capacity assessment, we have a number of discussions. Again, the need was expressed during the inception of the project that this should be one of the first steps to have the implementation of the project. So we expect really to develop a common understanding and vision among stakeholders. And we also expect to develop individual skills and the confidence to implement not only the project, but also to design or the project. So we also have specific output and interventions. I'm not going again to spend much time on this. I think what is important for the topic is what we have done and how. So these are the key modules that really guide the contents. And these are from the toolkit for nutrition sensitive agriculture and food systems that are all available for free on our website. So we have key recommendations, we have design nutrition sensitive agriculture and investment option for interventions and companion for indicators. So for the eLearning Academy, we also identified module we feel are relevant that can be taken online at the time, the participant one. So to be able to manage properly the time, one week before we start, two module were assigned. And this module are extremely comprehensive enough to cover at least 50% of what we want to cover during the training. So these are the one improving nutrition through agriculture and food system and design and monitor nutrition, sensitive agriculture and food system programs. And the other three were then allocated throughout the workshop, most particularly in the afternoon. So in term of the programs, as I mentioned, the week before they have to take these two activities, two modules, and then throughout, they have also to complement the, throughout they have to take some of the modules. So when you go to the eLearning Academy, this is how the design of the first page of the module look like. In Eletria, internet is a big challenge, but the good thing is for us, we have the possibility to download the module, the complete module to download it, to put in a memory stick and to distribute to all participants so that they can take the course at their, at their space in their office. So we did that and, but we have, the eLearning also offers certification for every single module completed. So when they want certification, they can, they then can come back to FL office where there is a reliable internet and then take the digital certification and get certified for the single individual module they have completed. Of course, there were also a complete, another certificate of attendance for the whole. So we download, we distribute, and the good thing is that most of the participants complete the eLearning module, the first two assigned module before they come to the workshop. So, and in terms of structure to ensure that this is virtual, it is online, how do we ensure that people are not too boring? So most of the live session with experts were practically early in the morning when we start maximum two hours, we dealt with the key presentations, life from different experts around the world. And throughout the lunchtime, when needed, we have facilitated group work. We did have few group work that was moved in the afternoon, but most of the afternoon were really dedicated to self-learning, self-guided learning from the eLearning Academy. So what have we learned from this experience is that really the eLearning Academy module have been extremely useful. It's really helped participants to come a little bit more aware of what to recover, and also with some basic knowledge which they didn't have before. And the downloaded version really helped us mitigate the challenge associated to internet connectivity and other aspects. So we felt that it is cost-effective, this approach, because we were about six experts in different areas. So if we needed to have a face-to-face to have all these people there who need to pay for their transportation, the accommodation, DSAs, which will have increased the cost of the training. So of course, it helped us also to leverage the expertise from experts. If it was a face-to-face, all these experts will not be able to travel to Eritrea for sure. So because it was kind of mixed, we were able to have them on site and they were able to contribute. It also required, we also found that it required really a good person who can coordinate in the field, link the external to the internal, and also the person who is in field, if the person is not the lead facilitator, he needs to be prepared brief enough and participate in all steps of the preparation to be sure that they understand the instruction. But for example, the facilitated group work, the key experts are not there to explain the instruction. So the person on site need really to understand this instruction. And we have seen the difference between Eritrea and Somaliland that this is a very critical key aspect. And in Eritrea particularly, at the end of the workshop, they decided to create a technical working group which is now supporting the implementation of the project. In terms of, of course, we did have a number of challenges. For example, we have to respect the social distancing measure. And because the office, the training was, and for example, in FL office that was very small, we have to split them in two rooms and sometime the connection, the technology, all the rooms were not hearing the information at the same pace. Of course, we have some challenges with technology and because of the technology, the distance, it's delay, respecting the time was a bit critical. Also for the group work, so the group work instruction were not designed by the people who were in the field and sometime they have to come back to the different experts waiting to see clarification and go back to the group. There was limited access to computers and of course, internets was a key. Internets issue was a key. And so it's, in term of planning, definitely it's a require more time, additional time for planning, the logistic and many other aspect to be successful. So in summary, based on what I show about the numbers before, if we need to transform our food system, if we don't, we will be having more malnutrition with related health causes. While at the same time we'll have more food loss and harmful gas emission. And we believe that FLO strategies for nutrition and related capacity development roadmap provide really a good opportunity to strengthen capacity of members state and other stakeholders to support the food system transformation to our healthy diets. While the COVID force us really to change the way of operation, it's also challenged us to innovate. And we think that improving this approach, this blended learning approach, can be a good way to address some of the challenges that COVID have shown us. Again, the e-learning academy modules is a very interesting alternative. And the fact that it's one single module that is standalone, you can select whichever you want, based on the objective of your workshop. So we really found that the blended approach for us at least is a very cost effective and alternative way to face to face capacity building in time of COVID. And we still have few capacity building workshop to come and we are hoping really to improve on it to be able to have the same result as face to face learning. Thank you for your attention. Thank you so much, Dia for this wonderful presentation. I think it was particularly useful to learn from your perspective also about these challenges and lesson learned when delivering capacity, developing activities and specific tools at the sub regional level. As you can see, there are about 10 questions are ready for you in the Q&A box. So 11, I invite you to have a look while the other speakers will present. So then when we get to the Q&A moment, you can choose a couple and go ahead with a live answer. Then we will provide answers to all questions. So without any further ado, I now give the floor to Leslie Macheca, Director for Research, Innovation and Technology Transfer at Marundra University of Agricultural Sciences and Technology in Zimbabwe. He will present about climate change adaptation strategies and the nutrition nexus towards sustainable food systems. So Leslie, over to you. Thank you very much Fabio. Thank you, Dia for the presentation. And greetings to all the participants and everyone who has joined the webinar. Like introduced, my name is Leslie Macheca. I'm with Marundra University of Agricultural Sciences and Technology in Zimbabwe. So I'm going to present on climate change adaptation strategies and nutrition nexus and towards sustainable food systems. So you'll find as we are talking about sustainable food systems, the issue of climate change is one big threat to the sustainable food systems. So I'm going to look especially from the angle of adaptation strategies. The impact of climate change on nutrition, I think that have been discussed a lot but where the gap is is when the different mitigation and adaptation strategies that are put in place, they need to be nutrition sensitive. So my introduction, my presentation is outlined as follows. I'll start with the begon and introduction, climate change and nutrition nexus. I'll talk about a conceptual framework that we are working on. That's which will be the heart of my presentation. Then I'll give a conclusion. So you'll find the issue of climate change, adaptation to climate change and variability is a requirement for future sustainability of food systems.  And the different strategies have been employed for communities, for them to survive the harsh climate change variabilities. And for example, in Zimbabwe over the past decade, there is an increased frequency of droughts and of late harsh environmental conditions such as floods. So we really need to adapt. And the different adaptation strategies can have positive and negative impact on nutrition outcomes. So that's very key as we are programming, as we are introducing the different intervention strategies, these adaptation strategies, we also need to make sure they do not have a negative impact on nutrition. They should have a positive impact. So we need to customize them to the environment which we are implementing these interventions or the adaptation strategies. So therefore the climate change adaptation strategies should be nutrition sensitive. So in order for us to have also sustainable food systems. Then I want to talk about the climate change and nutrition next to us. So you find climate change has increased, well, except a bit, the existing amount of nutrition problem in Southern Africa. And in Zimbabwe, we actually have your amount of nutrition, under nutrition, over nutrition on all these, even micronutrient efficiency. So climate change partly has contributed to this.  So this is one of the frameworks that I think some colleagues maybe who are in the field of nutrition or who have been following the issue of climate change, factor in nutrition can understand or have knowledge about. So this is one of the frameworks from Terago in 2013 where it gives a comprehensive overview of climate change extremes, variability and influence on nutrition outcomes. Basically how do climate change influence nutrition outcomes? So in this diagram framework will show you that there are three key determinants, also food access, maternal and childcare and training practices and access to health service and environmental health. So all these are affected by climate change. But you'll find there are several of these frameworks, the previous colleague also showcased or talked about another framework also which is used to explain the linkage between climate change and nutrition. But however, as we have been researching or looking into the issue of impact of climate change on nutrition, there is a lack of emphasis on the impact of the different climate change adaptation strategies or the mitigation strategies on nutrition outcomes. So we are just talking about the different climate change adaptation strategies. For example, sometimes replacing, if I give an example Zimbabwe, replacing our maize or seed with small grains like sorghum, finger millet. But besides that, besides looking at a drought tolerant varieties, we should also look if these varieties can contribute to nutrition. So for food systems to be sustainable, it is crucial that adaptation mitigation strategies are nutrition sensitive. So there is need to consider the effect of these adaptation and mitigation strategies on nutrition outcomes. So one of the work we are doing at my university, we are working on a conceptual framework that links climate change, adaptation strategies and nutrition. And also the framework shows different indicators that can be used to assess the impact of climate change adaptation strategies on nutrition outcomes. And they're still under development, but I'll share what we are doing currently. So this is the framework that we have come up with and we are still further developing so that at the end of the day, we'd want to be able to assess the different adaptation strategies being proposed or being implemented to check if they have a positive or negative impact on nutrition outcomes. So as you see, the center of the call of this framework is our food system, agro-food system whereby you're talking about the issue of availability, access, utilization and stability, and including production, processing, distribution and consumption. So we are saying that the food system is affected by the climatic shocks and stresses and there are shifts in average temperature in rainfall conditions, extreme weather events, droughts, floods, storms. Two years ago in Zimbabwe, we have a cyclone, cyclone die, which also caused a lot of havoc, a lot of lives were lost. And even the issue of nutrition, the impact is still being felt. Then to circumvent the issue of these climatic shocks, we need to introduce adaptation strategies, which we are doing, which has been done, looking at the issue of copying, adaptation, adoption, transformation and resilience. I know most development partners are working and building resilience in communities. But however, all the adaptation strategies we implement or we come up with, we need also to conceptualize them to the context in which we are applying them, whereby we're talking about the enabling environment, issue of politics, policies, legislation, norms, even the issue of gender. So every day we should be able to look at the impact of these adaptation strategies using the different nutrition outcomes or indicators proposed. There are many, but these are a few we are suggesting, especially child nutrition, dietary diversity, infant and young children feeding practices, we should be able to assess whether a suggested adaptation strategy is also what its impact on infant and young children feeding practices. I'll give you an example. In Zimbabwe, some work that has been done or the different adoption strategies being introduced, you will find that sometimes because maize is not trial tolerant, youth are getting low because of the droughts. One value chain that is being promoted is the traditional grains. I mean the oatmeal millet, your finger millet, so-called. But if you check that value chain in Zimbabwe, it's not mechanized as yet. So there's a lot of manual labor involved. And you'll find when it comes to small grains, your finger millet, your tail millet, it's the women who are mainly involved and it's hard labor in manual labor. Then it also has an implication on even the feeding, young child children feeding practices because the mother will spend more time in the fields waiting on the small grains. So it's those impact of the different adoption strategies being introduced that we want to look at, that we want to ensure that before we introduce an adoption strategy, we also need to look at its impact on nutrition, its impact on different nutrition outcomes. So that's the framework we have been working on and we are still working on further improving it to become an assessment tool. So in coming up with the conditional framework, that's presented, we used different design principles. Principle number one is the systems approach. I think that has been said that that's why we call it a food system. It's a whole set of different components brought together. So in this program that I presented, we are talking about climate change, food systems and the different strategies and system outputs, different components that we are bringing together that we should not look at each other in isolation but as a food system. Another principle is that of a contingency theory because we are saying a system should match the environment in which it is being introduced. Other institutions, other food strategies introduced in Zimbabwe might not work in another different context, for example, maybe in Mexico or even in Zambia or neighboring country. So before we introduce or we adapt what has been done in other countries, we should also first assess whether that will have a positive contribution to nutrition outcomes in our own circumstance or environment. The other principle is that of system outputs, as I indicated, we need to have measurable for us to be able to assess the impact of an intervention strategy on nutrition outcomes for us to build sustainable food systems. So several indicators have been suggested and also many more can be added. So that's basically what we are working on also from the angle of climate change and nutrition nexus but food systems, it's a complex system which for us to work towards sustainable food systems also need to look at the different adaptation strategies that we are advocating, that we are implementing as in what's the impact on nutrition. Maybe on food security, maybe on production output, it might be a very viable, very good adaptation strategy but what's the impact of the strategy on nutrition outcomes that we should also put that high on the agenda. In conclusion, it should be the issue of the linkage between climate change, adaptation strategy and nutrition security is very much complex. So besides only talking about climate smart adaptations, we should also look at the if they are nutrition sensitive with they have to be nutrient sensitive for us to achieve sustainable food systems. And the conceptual framework I've just presented can be used as a guide in selecting and identifying more suitable climate adaptation strategies given specific contextual environment. And also future week, as I said, we are further developing with concept, conceptual framework I presented into it an assessment tool whereby various indicators and we should be able to assess using that to whether it's suggested right, identified adaptation strategy is nutrition sensitive or has positive nutrition and results in positive nutrition outcomes. So basically that's the way we are doing it but in the university as a way of contributing towards sustainable food systems. I thank you for listening and I'm looking forward to your questions. Thank you. Thank you so much, Leslie. I think it was very important your focus on the principles used in developing this framework for establishing a linkage between climate change, the adaptation strategies and nutrition security. It is indeed a very complex matter and should be translated into a more operative assessment tool. As you will notice, there is quite a few questions also for you in the Q&A box. So start having a look. You can select a few that you can answer live during the Q&A moment later. And you can also start tapping your answer to some of the questions. I now give the floor to our third speaker, Mr. Tonde Matsungo from the University of Zimbabwe. With this presentation on nutrition, agriculture and COVID-19 nexus food systems for healthier diets. Tonde de Flor is yours. You have 15 minutes. Thank you. Thank you. Leslie, can you stop sharing? Yeah, please Leslie, can you stop sharing? Thanks. Thank you. Okay, now you can go ahead and share your screen. Great. Okay, thank you, Leslie and Tia for the presentations and Fabio, thank you for steering the ship. So I'm Tonde Matsungo, a nutritionist practitioner from Zimbabwe. I'm going to take you through this topic where I'm going to be discussing the elephant in the room. It's the world gears towards food systems transformation. The elephant in the room is COVID-19. It's happened starting in Eters hard in 2019 and it's still with us. So I'm going to be looking at this topic and from an agriculture and nutrition lens. So this is the presentation outline, brief background, then I will also briefly zero on to the food system summary, the action tracks and also then share with you pointers of some of the reading materials that you can find online in the evidence that is available, highlighting the impact of COVID-19 on food systems. So I call it an elephant in the room because there's been a lot of disruption brought about by the pandemic. Of course, like what previous speakers have said, it brought its challenges, but it's also brought opportunities. And in the context of the food system summit and the 2030 sustainable development goals agenda, it's also an opportunity in 2021 to review some of the commitments and the reboot, efforts by national governments and organizations towards eliminating hunger in all forms of malnutrition by 2030. So as background, the summit is UN food system summit is going to be happening this year, the big event, they must attend. It's also to have the people summit, solution summit and the broad objective is rightly summarized by the UN special envoy Dr. Agnes Calibata who said in that call, the purpose of the summit is to setting up pathways and finding out new solutions towards an energized efforts towards achieving the SDG agenda by 2030. So it's going to happen under the auspices of the United Nations. So to start with, we also might want to remind each other what a food system is. A food system has several definitions if you look online and in other sources, but I'm pointing you towards this document by this scientific panel titled food systems definition, concepts and application. In that important document, the scientists arrived at a conclusion that in terms of food systems, it needs to at least meet the theory criteria that is outlined there. But as we already know, food systems comprises of a lot of access and food value along the food value chain. But what we're worried about now as we discuss the transformation agenda is to say these food systems also have to be sustainable to make sure that people actually have opportunities and presented that allows them to adopt healthy and nutritious health and active lifestyle. So that's the definition of a food system. This is the schematic outline also from a group of scientists where we see the interaction there of different system, the health system, economic system, climate change that Leslie was talking about is also important. We also have science and innovation, very critical as drivers of this transformation agenda. And I think that's very important that scientists also come to the table and contribute towards generating evidence that ensures that the transformation agenda is proceeding from an informed perspective. And of course, we know a food system is interlocked and also influenced by other systems, automatically also every bearing on nutrition and food security outcome. So this is a global perspective. We know we have many challenges Leslie has already spoken to issues of climate change. And now it's also affecting our efforts to ensure that every household is food secure. Also linked to losses of biodiversity and environmental issues. Nutrition wise, we also have the dual burden of malnutrition still amongst the number one challenge that we also have to address. But then in 2019, 2020, COVID-19 also happened and causes a lot of changes in terms of global focus and efforts to try and address the global or planetary change. The food system in different context can also be a victim or a culprit. We know climate change that Leslie has already spoken to again, a food system can be victims to climate change. And in the context of COVID-19, the disruptions also means that our food systems are also victims to this global pandemic. But in some instances, it can also be a corporate web. For example, it also contributes to increases in the global warming and CO2 emission. So these are the global challenges, but I think in the advent of COVID-19, it's a different book and all together. If we continue with the arguments or the discussion on food systems, yes, many domains, I'm looking at food and agriculture value change. When we're trying to talk about transformation of these food systems to make sure that they are delivering to humanity better nutrition and better health options, we realize that there is an interface at the food security network where all these efforts of trying to transform our food systems to make sure that we deal with elimination of food insecurity. And at the same time, this food system and the food environment also has to be supported for the adoption of health eating, consumption of fruits and vegetables, for example. So yeah, that's the transformation that all organizations globally are also pushing along to make sure that we have the systems responding to societal need. But as Francis had just highlighted, we have to proceed with this transformation agenda, also guided by understanding that we also have differences in terms of how we are going to approach this in different context. I'm happy to say that in preparation for the Global Food Systems Summit, there have been discussions and going on in different contexts, continent-wide and also national dialogues that are going on so that the solutions or recommendations that are going to come up are also context-specific and work in particular environment. So there's been some publication reports that have come out that's also trying to summarize current evidence as it refers to the impact of COVID-19 on food systems. In 2020, the state of the food and nutrition in the world report also then prioritizes the agenda of transforming food systems for affordable and healthier diet. We still keep asking behind at the back of our minds what could be the role or the impact of COVID-19 on the global or planetary efforts to transform our food systems so that they're also healthy. In 2021, again, we had another recent report looking at global report on food crisis, which is also another important to read reports for colleagues. We realized that if you try and summarize what is in that report, they clearly state and outline that in that report that our efforts to achieve the 2030 goals in targets. After the advent of COVID-19, it's greatly been compounded and disrupted and we need to re-energize, re-strategize to make sure that we remain on course to achieve the global nutrition health target. So if you look at that report again as summary, it tells us that about 155 million people from 55 countries were suffering food insecurity, I think beyond above the IPC class three. And if you look at some of the drivers in the tweets from the global nutrition report, we realized, of course, there's climate change, there's conflict, which are disrupting efforts, but there's also now a biggest elephant in the room, also COVID-19, which is having a lot of disruptions on these efforts to attain our nutrition objective. And also it produced a lot of reports, information, trying to synthesize and summarize evidence on the impact of COVID-19 on a local food system. So we realized that a lot of disruptions is special on the availability and access dimensions of food security that is compounding efforts to provide governments to make sure that every household is food secure and that we reduce the prevalence of the prevailing malnutrition in the micronutrient efficient statistic. So yes, Agra has given us that report. Going back to the summit, which has five traits, track number one to number five, which are not really separate entities, but we have to understand that these are interrelated components of food system to interrelated that they cannot be treated alone. So there are action traits one to five. And the first one is one that looks at ensuring that they have access to safe and nutritious food for all. In our food systems, they have to deliver on that and also address the other four objectives. And we still continue to act as we try and synthesize and summarize the global evidence and recommendations towards achieving the 2030 goals in target, COVID-19 still keeps coming up. What is the impact of COVID-19 on these global objectives? So the food system dimensions, six of them, but if you look at this diagram, it tells us that the food access dimension is the one that is usually have been impacted by COVID-19. It's listed in supply chain and also a lot of supply issues that makes also, impossible for also to access safe, healthy and nutritious food option. Agra also is their own conceptual framework which they have summarized. And if you look at it, there's also a lot of interconnections and a reminder that the food system is not existing alone, but it also interacts with other economic, social protection, environment systems to ultimately ever bearing on our objective of ensuring food security for all. So this slide summarizes some of the evidence in African context, it value chain original and also at the various levels. Production has been affected, supply chain has been affected and at the end, we realize that availability and access components of food security has been compromised. And also important, even the diet quality, there's also evidence pointing towards decrease in the diet quality of what people are consuming during the lockdowns in some cities. And in terms of the policy response from governments, most of the policy response in that figure, you realize they were aimed at reducing contamination or transmission of COVID-19 and ignoring some of the important aspects of stimulating food production, for example. So this is the evidence that is coming from the Agra report. We also have the IFP report, which colleagues can also look into. It also is focused on COVID-19 and efforts towards transforming food systems in the context of COVID-19 and other topics. If that report, I think two days ago, there was an Africa virtual launch, that happened, lots of discussions, but the message remains the same. COVID-19 has affected national and global food systems and there's an impact on the efforts by governments and governments are trying to ensure that they deal with issues of food insecurity. And if you look at the most vulnerable, the poor, especially in urban areas, isn't been the mostly affected by COVID-19. And chapter one summarizes some of the transformation elements that have to be focused on, but the message remains the same. The pandemic has disrupted our food systems affecting production, supply chain issues, even up to issues of consumption where it dies, that individuals are also consuming. But in the report, they also point out clearly in the recommendations that we also should take COVID-19 pandemic impacts as an opportunity to also ride on the transformation agenda for our food system. So that's the framework. Ultimately, COVID-19, if no action is taken, is actually leading to increased poverty and food insecurity in governments and partners have to come on board to make sure these are dynamics or dimensions or drivers are dealt with. So it's now even difficult to deal with the problem of poverty that is inherent in Africa, for example, in the context of COVID-19. Sorry, Tony, can you please wrap up a little bit? Otherwise, we have no time for our last speaker, but thank you so much. This is actually very interesting and useful. So this slide talks about the importance of our traditional food systems as we try to build resilience of communities to react to future threats like COVID-19. We need to ride on our traditional indigenous food systems which supplies the nutritious food options that can be utilized. Leslie has already talked to issues of climate change but yes, COVID-19, the underlying message there is that it's the compounding poverty and food insecurity in the world. And this calls for a multi-sectoral response because the problem of non-nutrition. These are the summary points which I have been highlighting. Poverty has been increasing and we need to make sure that in dealing with this threat from the pandemic, we adopt a multi-sectoral systems approach. I think that's the call for action from the Secretary-General of the UN that we need to transform our food systems to deliver on our nutrition objective. So I think with this, I thank you for listening. Thank you so much, Tonde. Sorry for asking you to wrap up a little bit earlier but I think that for all of us, this presentation has been very beneficial since the focus on food systems and the impact of COVID needs an overall rethinking and action on the development agenda, as you said, both at the multinational, international level paying attention to the growing climate change risks as also addressed by Leslie, the inequalities and disruption in food supply chains brought also by lockdowns. So it was very interesting to listen to this presentation. You have some questions in the Q&A. So we won't have much time later for the Q&A. So you can all already start looking at that and select some questions you would like to answer live. I now give the floor to our last speaker of the day from France, Miso Redi Zunino, who is the coordinator of the ANCA chair project at the Agro Paris Tech. So I find the presentation quite interesting and I'm sure it will be the same also for you as it regards the promotion of sustainable food behavior. So why don't leave you have the floor over to you. Your microphone, can you please activate it? Okay, I could see it. Yes, I'll just add a trouble. No problem, no problem. It's okay, it's ongoing. No problem, I can see it now, thanks. Okay, very good, thank you Fabio. So thank you very much and good afternoon everybody. So and thank you for the opportunity to give this presentation, which would be maybe a difference, but also effectively very complementary. So I'm Oreli Zunino and I'm working in Paris in France, more particularly for Agro Paris Tech and more precisely for a project that is called the ANCA chair. And so I will talk to you more particularly about through this presentations about would give you a feedback on the educational program and communication strategies that we are using to actually raise awareness to the citizens and to the consumer about food sustainability and the need to shift to more sustainable system. So you probably all seen those image or those videos of demonstration or climate marches that took place through the past year all over the world, showing that citizens are starting to be more and more concerned about the environmental challenging. And we also have figures that shows that they're encouraging train regarding consumers' willingness to adopt more sustainable food habits. So I put you here some data from France and Europe showing that for instance, 33% of French adults are actually, they're saying in 2017 that they are willing to adopt a more flexitarian diet. Also that according to recent surveys two thirds of European cost consumer were hoping to change their eating habits for environmental reasons. So there is actually really encouraging trends. However, the environmental challenge is very huge and very important. We show it through the other presentation and the need to change is very important. However, we know that food preferences and food choices and eating habits are very hard to change. And while it is known, particularly in the occidental countries that the food sustainability require a shift towards, for instance, to shift to more plant-based protein sources. Implementing those changes in practice is really harmed by several barriers. So you have, of course, the people lifestyle, their social cultural environment or also due to technical and economical barriers. And in most of the time, we observe that there is a gap, a gap between on the one end, the favorable attitudes and knowledge that people have about food sustainability. And on the other end, the actual purchase, the actual consumption and the actual food behavior. So the question here is, how are we succeed to reduce this gap and how we could help consumers to adopt a more sustainable diet? So of course, there is not only one solution on the table to this complex challenge, but education and awareness are levers that we are trying to use and trying to pull to achieve a more sustainable system. And so behind that, there is underlying questions that like the need to foster greater public awareness, like to empower citizens and also to find means and trigger to improve food behavior. So all those questions are on our plate. I would say in Bianca Chair, I would just give you a little bit information about the projects that I'm leading. So Bianca Chair is a non-profit project that is funded in Agrobiotech. So Agrobiotech is a French higher education and research public institute specialized in agronomy, agriculture and food. And my project, so Bianca Chair is also associated with the laboratory of nutrition and eating behavior of Agrobiotech. And so our aim is actually to promote sustainable food consumption and facilitate the shift to healthy sustainable diets by developing and designing innovative and playful scientifically robust program to help consumer daily food choices. So with those programs, we are really trying also to assess the effectiveness and to really foreseeing if it has impact on the food behavior. And for that, we are trying to identify means and trigger to improve awareness. Like it was said by Dia, the importance of the multi-checkholders environment to find solutions. And this is exactly where our project is really about because we are, of course, linked with science, with academic. It's our DNA, I would say, but we also work with business and policy bodies and of course, civil society to really include them. So to probably give you more concrete insight of the type of project that we are actually developing, I wanted to talk to you about a project that we just launched last March and that will end at the end of this month. It's actually a campaign named Je mange pour le futur. So it's a French campaign targeting millennials. So millennials, it's young adults ranging from the age of 18 to 35 years old. And this program aimed to encourage the shift to sustainable diet through entertaining and educational content. And this program was actually broadcasted on Instagram, so the social media. So you have here a bit of an insight of the program that you can find under the name Je mange pour le futur. So it's a program that you really develop end by end with a panel of scientists, researchers that is working in the field of food behavior, nutrition science, and with a team of artists that help us to develop those pedagogical content. So the pitch and the idea of this program is to actually follow these young girls that you can see on the screen, that her name is Sasha. She's a young, fictive influencer. She is actually leading an inquiry to adopt a more sustainable food habits. And so she will share like an influencer would do on Instagram. She will share the results of her inquiry. So it was the idea to use the storytelling levers as a purpose to avoid these subjects of food sustainability. So through this program, I wanted to give you more feedback on what are the ingredients that we use to develop our program communication program and what are the, I think the features that I think are good levers and are quite interesting to have a further information on. The first lever is that I wanted to talk to you about. It's more a methodological point of view, but I think it's very important and maybe done to her, but very, very important to me is to really know your audience when you are developing a communication program to understand their expectations and needs. And also there's also social norms to know, for instance, what are their knowledge about food sustainability, what are their food practices, et cetera. It's very important. And another point is also to implement a collective construction and to concretely involve the subject in the decision-making of the program. So this is what we have been doing through co-design workshop. So one of the features of the program that we develop at the Yonka Chair is to use social media. So it could be a bit surprising, but actually we think that it's an interesting vector and an interesting idea. An interesting vector and an interesting communication shell for several reasons. The first one is that, as I said, for this project, we were targeting millennials and it's an app that is very popular. So the idea is to use an app, a device that is already used by the audience. So to not recreate a platform and to really benefit of this audience. It's also enabled to reach consumer or people that probably are less aware about those questions. So to really raise awareness to numerous amount of people. And also, as you can see, it enables us to use various contents, so pedagogical contents. So for instance, we were using video contents like interview of experts. We were also disseminate information from literatures through infographic or through data. And also through the Instagram program, we have the ability to develop pools. So it's very useful, actually, to have a good image, a good picture, for instance of the food behavior of the communities that is following us. And to have also retrieve information about the knowledge that they have about food sustainability. So on a research point of view, it's really interesting and interesting data to collect. And also in social media, there is the social words. So it's really also very interesting because, of course, this media enable and facilitates peer-to-peer exchange. So it's also on the research point of your very interesting. And another point that we have noticed while we were doing audit and interviews with the panels, with the audience before implementing the program, we actually show that sometimes going through sustainable change or going through food behavior change can be a bit challenging and you can be a bit judged by your entourage, by your family and friends. So being in this program to be... It sounds like they are a bit in a community belonging to a community where the community that is going through the same inquiry and the same question. So it's also a good level to accompany the individuals. Another very important thing that we are really... That are very, very important to us and that really are part of the DNA of the program that we are developing is to do not have an injunctive discourses and to really focus the program on concrete solution. So focusing on positive message where food pleasure is really at core, is really in phases, is really an interesting settlement. We know that particularly in occidental countries, sustainable food could be seen by some consumer, by some things that is more restrictive, less palatable and also more expensive and disruptive in a way because one of the main recommendation, for instance, is to reduce meat. So people have the feeling that they have something in less in their plate. So it's really to show and to send the message that food sustainability could also be an opportunity to rediscover the pleasure of quality, to open to new food and to new taste. And so one of the assets of the program is to also propose concrete solution and daily life solutions, feasible solutions, landmarks. So that's why for instance, we are sharing tips and recipes, particularly to encourage the consumption of pulses or legumes that are not very consumed in France or at least not enough. And also to turn back also to seasonal vegetable that probably people didn't have the ability to cook them or that were not in their food repertoire. So it's also to give them some insight and to give them some advice and not just to deliver the meat, it pulses or it vegetables but to really give them practical advice to apply in their daily life. I will probably skip that if the time is consuming. Also something that I wanted to share with you is that this program will have an assessment because the idea is to see if it has some impacts. So we are actually implementing a longitudinal studies that will give us, for instance, some ideas of do the message that we have been passing through this program has been retained by the audience. Do we observe change in the individual's attitudes towards sustainable food? And do we see actually that this intention are turned into action? So we will expect the results as this fall. And to wrap up, I wanted to share three message that are important. I think is that when you are designing educational program, communication program, I think it's very important to identify the barriers of your audience because it's very important to make those change acceptable. And for that, it's very important to know the audience and to co-design the action. And the third one that I wanted to share something that was a lot of the thing for me lately was that to know that to shift to more, to shift to more sustainable food system cannot solely rely on individual consumer choices. We have to pay attention and have a certain balance while we are developing education program to not put too much burden on the shoulder of the consumer. Of course, their individual acts have, it was said in the literature that it has an important impact on the food carbon. So reducing there to shifting to more sustainable diet is very important. But we can notice sometimes that to put too much emphasis on the individual choices could have also the opposite effect and lead to a rejection of the action and lead also to a sort of a guilty tripping. So it's, I think something that is always interesting to have in mind and to have a balance. So thank you very much for your attention and don't hesitate if you have any question. Excellent, thank you very much Aurelie. The focus on how to adopt more sustainable diets was extremely important and it was interesting to discover the role of anchor chair and to learn more about your mission and through the case study that you presented. Thank you very much. There are a few questions also for you in the Q and A. Unfortunately, we won't have much time for that. We have about 12 minutes until the end of the webinar. So can you stop sharing the screen for a moment? So I will first of all share the list of the related learning courses. Okay, I'm sharing the list. Can you please see it? Can you confirm? Great, so this is the list that I have been writing also in the chat. These are all the follow learning courses available as a global public good in our website. I have been sharing the links also in the chat box, but we will send them to you also via email. So you can check the chat box for the links. I will send once again the link also to the space where we will upload the recording and the various presentations and Q and A. But for the time being, let me go back to Dia as we want to have a first round of answers to the questions. There won't be much time for all of them but you will find all question and answers in the Q and A box that we will prepare afterwards. So, Dia, you can select one question that you want to answer live and then I will ask to Leslie and Orelie to do the same. So we go in the same order with one question then if we have more time, we can do another round. So over to you, Dia. Thank you, thank you so much. I think there was one question from Demery whether or not the e-learning courses are free for all countries. I think, yes, it's wherever you have access to internet, you can download the e-learning courses but the current requirement, I think you need to have a window and there was one question on that which Fabio will respond if we have planned for iOS and other world. So, Ethiopia not in the road map. All the countries are potentially in the road map but we have started a process. In fact, Ethiopia is one of the countries where we are planning to have to one of the second set. There's also on the request from countries as well as opportunities. Over. Thank you so much, Dia, just to add on what you just said. Yes, the courses are actually usable and visible also from a Mac computer, so not just from Windows. So this is just to clarify on this aspect. And with any further ado, I go to Leslie for the question you selected. Fabio. So there's a question from Michael Fredman who was asking whether in Zimbabwe the introduction of orange-flavored sweet potato is a strategy that we are considering. And the answer is yes, in Zimbabwe, through Harvest Plus, they launched on the 13th of April of this year, they launched the orange-flavored sweet potato program. So that's one value chain which contributes positively to nutrition outcomes. And also the variety is drought tolerant. So bio-fortification has been a strategy used in Zimbabwe to circumvent the impact of climate change. And on the other hand, it's another strategy that has positive nutrition outcomes. In Zimbabwe, we have launched previously through Harvest Plus again, they launched orange maize which is a vitamin A bio-fortified. It has excess text. There's also iron-fortified sugar beans. Now the orange-flavored sweet potato. So bio-fortification is one strategy, adaptation strategy that has positive nutritional impact. Thank you. Thanks a lot, Leslie. Tunde, do you want to answer one or two questions? Yes, thank you Fabio. I have a question from Monica Tatza. She was asking about the links between soil and nutrition and also the nutrition indicators for the humans. Yes, so I think the question was whether I agree whether there is a link. I think there's growing evidence that there could be linkages between soil, micronutrient profile, and also the forage of a nutrient profile as well as the micronutrient status of in the habitants of that area. So yes, I agree to that notion but there's still building evidence on that offer. Thank you, Tunde, already. Maybe there is time for one or two answers also from you. Yes, of course, there were a question that I was typing. It was about the program, how do we measure the impact and the results? So I talked about it, but very briefly. Actually, so we are doing a longitudinal study that will actually follow 20 persons. So it's a small panel. 20% so it's mostly a social assessment. And so it's longitudinal, so we will follow them from the beginning of the program during the program and after the program. And it's based mostly on interviews, face-to-face interviews, and also focus group methods that will be used. We also retrieve some information from the platform, from Instagram platform. So we have different statistics, demographic statistic, but also some figures like the number of likes of the posts, like the impressions of the posts, et cetera, et cetera. So Instagram's data also enabled to have some interesting feature to know more, for instance, what type of content was the most efficient, what type of content that received the most comments, et cetera, et cetera. And yeah. Great, thank you, Raleigh. Thank you, speakers, for your excellent presentations and for answering to a few questions. Unfortunately, we didn't have enough time for answering to all of them, but let me just reassure the participants that we will provide a detailed Q&A document at the link that I have shared recently in the chat. So there we will upload the comprehensive question and answers document with all questions and answers that have been done during this webinar. So just let me also say that the recording, as I wrote together with the presentation, will also be made available at the same link. Please have a look at the courses that I'm sharing here on the screen and that I will share again with you. Also let me inform you, since there were a couple of questions about this, and it's always asked also in past webinars. Digital badges are granted to learners who take our courses and pass the evaluation with 75% score or higher. Therefore, I invite you just to have a look at the offer of our courses. You can find out more also by navigating through the FAO Learning Academy webpage. You can found out about these links that I shared with you. I take this opportunity also, apart from thanking you all for the participation today. I also want to tell you that on the 26th of May, so Wednesday, 26th of May, we will have another webinar on why develop capacities on risk management in agriculture. This webinar will be co-organized with our colleagues from EFAT, more specifically from PARM and PharmD in EFAT. So we welcome your participation also for this session and for the future ones. I want to thank again, all of you participants for joining this session, our partners of the series for putting us in touch with these academia speakers and an agreement, of course, and future for the Institute and UNS cap for the usual support in our series. So thanks to all of you. Thank you participants for joining us today. We look forward to seeing you again in our future sessions and we will let you know about the material that we will made available in our platform. You will receive an email from us in the next day. So thanks again to all of you and I wish you all a good evening, morning, afternoon in your country since these webinars are global. So thanks to all of you.


in this presentation we will discuss audit sampling as it relates to internal controls anytime we think of sampling what we want to think of is that we have a population of first a word from our sponsor yeah actually we're sponsoring ourselves on this one because apparently the merchandisers they don't want to be seen with us but but that's okay whatever because our merchandise is better than their stupid stuff anyways like our trust me i'm an accountant product line yeah it's paramount that you let people know that you're an accountant because apparently we're among the only ones equipped with the number crunching skills to answer society's current deep complex and nuanced questions if you would like a commercial free experience consider subscribing to our website at accountinginstruction.com or accountinginstruction.thinkific.com of information we're trying to determine something or test something about that population we want to test not the entire population but some sample some subset of the population in hopes that we get information that is representative of the entire population and we can compare this oftentimes to things like polls if they're opinion polls people take opinion polls and you often read about opinion polls the opinion polls is going to be the opinion of some subset of a group that has been asked particular questions or characteristics in some format and the hope is that that poll is going to be representative of the entire population we are in essence doing the same things within an audit but within an audit we need to determine what the population it is that we're that we're trying to sample what the specific characteristic is that we are sampling and we will apply sampling to the controls oftentimes when we're testing the controls and then we might apply sampling to certain types of tests with regards to substantive tests so here we're thinking about audit sampling we're thinking about the tests of controls both statistical and non-statistical method of audit sampling are permitted by auditing standards we will talk more about what these two items are but just note that the statistical method is going to be a more precise type of method than a non-statistical method however it's going to be more costly in order to apply a statistical method so we'll get into more depth in the future on that note that in other words we would typically think that the statistical method would be the better method most of the times because it's more precise however non-statistical methods are still acceptable and may be appropriate given the circumstances the number of times an auditor needs to apply sampling techniques to gather audit evidence has gone down because of two developments well-controlled automated accounting systems and powerful audit software to download and examine entire populations of data in other words if we're testing types of items that are going to be very repetitive in nature if we have a well designed computer system then the computer system will be able to calculate that information with a high degree of accuracy whereas in the past if it was done by hand then we would have to go through and do more testing because it would be more likely that there would be more errors so the automation of things that are going to be systemized or standardized means that we can usually rely on the system and check to make sure that the inputs are correct and if they are and it's a very standardized or set process of calculations then the computer can be fairly relied on in terms of the control and less subset of tested less testing or less sampling than would be necessary we also have powerful software that can be used on the audit side which can download entire sets of information so in that case if we just basically were able to input entire sets of information as opposed to us manually going through that information and then set in the computer system that we are looking for certain criteria which are fixed then the computer if we have the those criteria that are very fixed and they're able for the computer to go through the computer can go through large amounts of data and look for standard sets of items that would be standardized for a computer to do if that's the type of testing that would be needed we can basically test the entire population given the fact that we have the computer power and we can basically give the inputs which are all standardized for the computer to do that type of information sampling is still necessary to some extent for the reasons below so we're not going to be able to eliminate all the sampling for example control processes often require human involvement so anytime you have human involvement if it's not just an automated type of system then there's going to be room for error and that means that we're going to have to go through the samples in order to do the testing in that circumstance testing procedures often require the auditor to physically inspect an asset so if the auditor has to physically inspect something then of course that's going to be something that has to be done by the auditor not automated in some cases auditors are required to obtain and evaluate evidence from third parties so third parties outside of the organization audit data analytics are only as good as the quality of the underlying data the data that goes into that system often the completeness accuracy and validity of the underlying data needs to be tested and sampling can be effective and efficient technique in other words once the data is in the system if it's going to be set to a set standard of control so the system can then process it from that point then the system is likely to take that data and do what is necessary in a systematic way but the input that's going to be going into the system then is where we would want to check because that's where the errors could happen because obviously the calculations that the computer will be going through will be only as good as the inputs that are put into that computer audit data analytics often identify a large number of potential exceptions that the auditor can test using sampling as well key concepts that will be included as we think about sampling will be the audit sample the sampling risk the confidence level and the tolerable and expected error looking at these terms in more detail started with audit sampling audit sampling selection and evaluation of less than 100% of items in a population of audit selected in such a way that the auditor expects the sample to be representative of the population and therefore likely to provide a reasonable basis for conclusion about the population in total so again audit sampling selection in evaluation of less than 100% of items within a population so we have a population which of course represents 100% we want to take something other than 100% of it because we don't want to test the entire population selected in such a way that the auditor expects the sample to be representative of the population so how do we do that the traditional way is to have a random kind of sample selection however we might use other types of methods depending what we are testing on so we but the key point here is it needs to be representative and therefore likely to provide a reasonable basis for conclusion about the population as a total so then we're going to test that subset and we're hoping that we can then apply that subset testing to the population in total then we have sampling to risk possibility that the sample drawn is not representative of the population so that's going to be one of the risks we have so if we have an entire population we pull a sample from it our hope is that that sample is representative just a smaller kind of representation of the entire population so that we can draw conclusions on the smaller sample taking less time that we can then apply to the entire population but if that sample is not representative of the entire population then we're going to have we're going to come to a problem we're going to come up to the wrong conclusion possibly so sampling risk has two types the first type of the sampling risk is in a test of internal controls it is a risk that the sample supports a conclusion that the control is not operating effectively when the reality is that it is operating effectively it is also called the risk of underreliance so let's go through that again in the test of internal controls it is a risk that the sample supports so the sample that we're testing supports the conclusion that the control is not operating effectively so we're going to say the control is not effective considering the sample when in reality it is operating effectively because it's not representative of the entire population as a whole that's going to be our problem in substantive testing it is the risk that the sample indicates that the recorded balance is materially misstated when the reality is it is not so in substantive testing then it is the risk that the sample indicates that the recorded balance is materially misstated problem materially misstated when the reality is that it is not now the the other side of it the other type would be of the sampling risk is In a test of internal controls, it is the risk that the sample supports a conclusion that the control is operating effectively, that it is operating effectively, when the reality is that it is not operating effectively. So in that case, we'd say the sample was wrong. We tested it because it wasn't representative of the entire population. We gave it a clean go here on the control when it was not good. This is also called the risk of overreliance. In substantive testing, it is the risk that the sample supports a recorded balance of supports the recorded balance. So basically says that it's not materially misstated when it is really materially misstated sampling risk factors in determining the sample size. So these are going to be factors to determine the sample size. If we're thinking about, okay, now we want to pick some size that's going to be smaller than the population so that we can test it. The question is, well, how big of a population do we need or how big of a sample size do we need in order to be representative of the entire population? So we have some components of that including confidence level, tolerable error and expected error. The confidence level represents the desired level of assurance in the results. So in other words, what's the desired level of assurance that we need? The tolerable error is the acceptable defect rate. So that's going to be the acceptable rate of defect. We'll get into a little more detail on these definitions shortly. And the expected error is the historical defect rate. Now we'll take a look at some of these in more detail starting with the confidence level. So the confidence level complement of the sample risk. For example, the auditor might set the sample risk for a particular sampling application at 6%. So if we set the sample risk at 6%, that means that the confidence level would be 94%, 100% minus the 6%. Tolerable and expected error. So the sample size is determined largely by how much the tolerable error, the amount of tolerable error is greater than the expected error. So tolerable error over the expected error or greater than the expected error, once the desired confidence level is established. Precision at the planning stage of the audit sampling, that's the difference between the expected and tolerable deviation rates and the allowance for sampling risk, that's going to be the term auditing standards used to refer to precision. So in other words, again, we're defining basically in essence precision at the planning stage of the audit sampling, that is the difference between the expected and tolerable deviation rates, the allowance for sampling risk, that's the term that auditing standards use to refer to precision.


This is documentation of all the amazing trips that we've been on. This time we're going back to the African safari that we took in 2014. We landed in Nairobi and drove an hour and a half to Emicogo, but we only stayed there for the night. Every place that we went to required us to go into a small plane of no more than eight people, eight passengers, eight seats. And I think for the duration of the two weeks, we went on a small plane at least twice a day. It was so intense and it was so amazing we were following the Great Migration. Next stop was El Dono Lodge, where we spent time with elephants and went to Amasai Mara village. And then straight into the safari. Our last stop in Kenya was the Ambion Kichritimbo Masai Mara Tinted Camp, located at the Serengeti's most northern point near the Masai Mara National Reserve. Bad news for you today.  Christian is from England. Good morning. I'm not sure. You know where this place is? It's by that bigger pond.  Straight ahead. Let me just um... I'm back into the safari. Waiting and waiting. So they had the problem of inbreeding. So they looked like all like the family. Yeah. So they cannot survive because any disease can die. I think this image right here is the most powerful representation of the Great Migration. Our first stop in Tanzania was the Ambion Jigurumeti Serengeti Tinted Camp. These tents took glamping to a whole other level. Zanzibar. Black in America is undeniably in our roots. But to go to Africa for the first time, I can't even put it into proper words. To say that this trip was eye-opening doesn't even put a cap on it. Africa is amazing, it's our homeland and we can't wait to return. Up next, we're headed to Peru.


Monuments are imposed on us. We have to react to them because they are imposed on us and they're really meant to be conversational. They're really meant to engage our senses. They're really meant to engage not only our intellectual intelligence but our emotional intelligence because if you go up to Lincoln Park and you look at the Statue of the Freedmen's Monument in which Abraham Lincoln is standing over a manumitted African-American almost in the sense of giving absolution to this guy. No artist in his or her mind today would ever try to pull that off. So what do we do with it? But at the same time that's a critical Lincoln monument because the monument was paid for by the African-American community. The money was raised for by former veterans of the Union Army who were black and by Freedmen. Now the interesting flip to that is they had no say in the design of the monument. They paid for it. They put the money in the trust of a group called the Western Sanitary Commission on St. Louis and the members of the Western Sanitary Commission who were white made the decision as to what the monument would look like. Monuments have stories embedded within them and the stories of the artists and the stories of the monuments themselves tell us a larger picture of who we are. Another example, Mount Rushmore. Arguably a great engineering monument. What it is? Well go ask Native Americans what they think about the four faces on the side of Mount Rushmore. Put up by Gutson Borglum who was a genius but was an incredible racist who had a particular vision of America. If you look at Borglum's papers I mean he has no problem using all kinds of euphemisms to besmirch various racial groups and ethnicities. It's ramping throughout his papers and yet he gives us this monument which is really becoming like the Statue of Liberty another kind of symbol about America but it has a different context when you look at it within the context of the man of the man who sculpted it. So these are things that I think speak to who we are as human beings and in speaking to us as human beings they allow us to look at the broader picture of American history. In many ways monuments serve to story scape. They tell us the story. They give us visual clues on the landmark. They give us visual clues on the landscape to tell our narrative and that's why I think they're wonderful and can be easily adapted into the classroom for teaching purposes and they're all over the United States.


Something of what it means to be a Christmas unicorn is summarized between the repetition of a joy division lyrics. Love, love will tear us apart. And Zeus, it's all right. I love you. In the human suffering of Jesus, we see that love will indeed tear us apart, that the road of love leads to crucifixion. And yet it's all right. Jesus loves anyway. We love anyway. And in the end, love remains. Love comes out on top. Love is resilient against all resisting forces.