WSEAS TRANSACTIONS on BUSINESS and ECONOMICS Elissaveta Gourova‚ Albena Antonova‚ Yanka Todorova Knowledge audit concepts‚ processes and practice ELISSAVETA GOUROVA Faculty of Mathematics and Informatics Sofia University 125‚ Tzarigradsko shosse Blvd.‚ bl. 2‚ Sofia BULGARIA elis@fmi.uni-sofia.bg http://www.fmi.uni-sofia.bg ALBENA ANTONOVA Centre for Information Society Technologies Sofia University 125‚ Tzarigradsko shosse Blvd. bl. 2 fl. 3 BULGARIA a_antonova@fmi.uni-sofia.bg http://www-it
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Evidence 1. “There is too much competition between students‚ which leads to increased pressure to do well. Cheating becomes a way to get the edge over the other students in the class. In addition‚ the penalties for getting caught are mild.” 2. “Today there is more pressure placed on students to do well. They are expected to receive good grades‚ play a sport‚ and volunteer if they are to be looked at by a good college. With a B tainting your transcript‚ a college might not look at you.”
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& Weisserman LLP has been appointed as the new auditor of the public company Dollarama Inc. for the current fiscal year-end as at January 29‚ 2012. Please find in the following pages a report on the audit plan that was used to conduct our audit for the year ended January 29‚ 2012. Even though the audit of 2012 was performed by PWC‚ the assumption used for this project was that our firm was the new auditor for 2012. Please do not hesitate to contact us if you have any questions. Yours Sincerely
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provided by certified public accountants (CPAs). Two types: Increase reliability of information Putting information into a form or context that facilitates decision making. Types of Services Assurance Services Attestation Services Example: Audits of Financial Statements‚ Examinations of Internal Control Other Assurance Services Example: CPA ElderCare Prime Plus Services NonAssurance Services Tax Services Management Consulting Services Other Notes: Reliability reduces information risk
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Evidence of abuse is important so it needs to be preserved‚ this can be done in a variety of different ways. You can preserve evidence by only touching things you need to‚ securing all evidence somewhere it can not be tampered with by anyone‚ keeping logs of all conversations involving the abuse and keeping all relevant people up to date with details as often as possible‚ also taking photographs is a good way of preserving evidence. However the best way to preserve evidence is to inform the relevant
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Introduction: Audit emerges because society needed. Auditing has been a regular feature of organized human activity from the earliest times. Indeed evidence suggests that formal audit procedures existed in the economic activities of the most of the early civilization. With the advancement of development‚ audit emerges as a separate discipline & contributes to the economic & social advancement. Audits serve a vital economic purpose and play an important role in serving the public interest to strengthen
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Different types of evidence in Eye witness testimony: When deciding the guilt or innocence of individuals in court‚ juries‚ judges‚ and police investigators rely on three major types of evidence. Often‚ experts are relied on for information. For example‚ the mental state of the individual being accused. This “expert testimony‚” is not often relied on in Canadian court because some judges believe the information that is offered by experts‚ Psychologists in particular‚ is common sense. There are
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Trace Evidence Trace evidence is an important part of a team in solving crimes in forensic investigations. According to Edmond Locard‚ there is specific that no matter wherever people interact with their environment or is physically involved in a crime often leaves something at or something away from the scene. Those in this category of evidence include many diverse types of macroscopic or microscopic materials that certain examples are easily visible to our “naked eye”. The subject is broad and
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which is most often refers to the belief that jurors have come to demand more forensic evidence in criminal trials‚ thereby raising the effective standard of proof for prosecutors. While this belief is widely held among American legal professionals‚ some studies have suggested that crime shows are unlikely to cause such an effect‚ although frequent CSI viewers may place a lower value on circumstantial evidence” ( Kim‚ Young S; Barak‚ Gregg; Shelton‚ Donald E 2009). This issue has caused researchers
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force members are focused on selecting the new system design. ANS: F PTS: 1 5. When determining the operational feasibility of a new system‚ the expected ease of transition from the old system to the new system should be considered. ANS: T PTS: 1 6. One-time costs include operating and maintenance costs. ANS: F PTS: 1 7. When preparing a cost-benefit analysis‚ design costs incurred in the systems planning‚ systems analysis and conceptual design phases of the Systems Development Life Cycle are
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