Unlike energy functions, entropy is not conserved in natural process or in isolated systems.
For example, consider heat transfer between two objects with different temperature TI and TII (TI > TI)in an isolated system. The two objects are connected by a thermal conductor such as a copper wire. The heat will flow from the high temperature side (I) to the low temperature side (II). Assuming no heat loss, the heat from I will go into II, thus (Q)(I)=−(Q)(II)
The internal energy change of the whole system (I+II) is thus zero. ∆(U)(I+II)=(∆U)(I)+(∆U)(II)=(Q)(I)+(Q)(II)=0 The energy is conserved.
Let’s consider the entropy change of the whole system (I+II).
Insert the relation (Q)(I)=−(Q)(II)
The entropy of this isolated system is not conserved. This heat flow is spontaneous and irreversible and the irreversibility cause entropy increase.