Chapter 3 – Ethics‚ Fraud‚ and Internal Control Fraud 1. Compare and contrast employee fraud vs. management fraud. a. Employee Fraud a. Nonmanagement employees convert cash or assets to direct employee benefit b. Management Fraud – Performance Fraud a. Does not involve direct theft of assets b. Fraud is perpetrated above which the internal control structure generally relate c. Use financial statements to create an illusion that an entity is healthier than it is d. Misappropriation of
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Accounting Information System(AIS) - is a structure that a business uses to collect‚ store‚ manage‚ process‚ retrieve and report its financial data so that it can be used by accountants‚ consultants‚ business analysts‚ managers‚ chief financial officers (CFOs)‚ auditors and regulatory and tax agencies. Components of AIS a. People - the system users - professionals who may need to use an organization’s AIS include accountants‚ consultants‚ business analysts‚ managers‚ chief financial officers
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resources against waste‚ fraud‚ or inefficient use; ensuring the reliability of accounting data; securing compliance with management policies; and evaluating the performance of all employees‚ managers and departments within the organization. The accounting system depends upon internal control procedures to ensure the reliability of accounting data. Many internal control procedures on the other hand make use of accounting data in keeping track of assets and monitoring the performance of departments
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15-1 A. What is information overload? : When information comes in faster than our brain can process it. Information overload occurs when the volume of the information supply exceeds the limited human information processing capacity. What causes it? : Personal factors‚ information technology‚ organizational design‚ task and process parameters‚ and information characteristics. What are its affects? : Stress and confusion are some of the results. How can decision makers deal with
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Dr Fang (to be used in the workshop in week 1) Month-end balance sheet amounts for the dental practice of Dr Fang‚ a local dentist‚ for three consecutive months are presented below. The information is complete except for the balance in the owners’ equity account. Cash Accounts receivable Prepaid insurance Surgery equipment Building Land Accounts payable Wages payable Mortgage payable Owners’ Equity 31 October $ 9 100 16 100 700 29 800 81 000 33 000 10 100 5 100 34 700
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Discuss the challenges and opportunities that business managers face in managing information system and information technologies. (b) Describe all the components and resources of an information system. Answer (a) Management Information System - Information Technology Management information system or management information services‚ and pronounced as separate letters‚ MIS refers broadly to a computer-based system that provides managers with the tools for organizing‚ evaluating and efficiently
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Plans • Part C Language Proficiency • Part D Academic Qualifications • Part E Curriculum Vitae and Employment Information • Part F References • Part G Scholarship Part H Survey • Part I Checklist • Part J Other Information • Part K Declaration and Signature • Part L Reference Form How to complete this application form • Please write in indicated boxes • All personal information should correspond with your certificates/passport‚ e.g. spelling of names • All documents must either
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CHAPTER-2: OVERVIEW OF THE BANKS 2.1 Standard Chartered Bank 10 2.2 HSBC 12 2.3 The CITY Bank 14 2.4 Dutch Bangla Bank Ltd 16 2.6 Dhaka Bank Limited 17 2.7 Uttara Bank Limited 19 2.7 BRAC Bank Limited 20 2.8 United Commercial Bank Ltd 22 CHAPTER-3: OVERVIEW OF THE RESPONSIBILITY ACCOUNTING 3.1 meaning and concept responsibility Accounting 24 3.2 PREREQUISITES OF RESPONSIBILITY ACCOUNTING 25 3.3 ASSUMPTIONS
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arrangement. 19.3 In what situations would you expect to model a relationship between an agent and a resource? Relationships between agents and resources can be modeled for two reasons. Relationships between resources and suppliers provide information about preferred and alternate suppliers. Relationships between
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work efficiently. Besides that‚ we need to upgrade the hardware‚ software and build network systems. These resources can not only help the staff to work more efficiently and securely but also provide a competitive advantage for the department and the organisation. In order to find suitable‚ affordable‚ secure topology ‚ software and other equipment which have good value at a low price‚ I collected the information from the Internet‚newspapers‚ reports ‚ advertisments‚and interviewed some suppliers to
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