CGAP Certified Government Auditing Professional ® ® CCsA Certification in Control Self-Assessment CfsA ® Certified Financial Services Auditor CERTIFICATION CANDIDATE HANDBOOK www.theiia.org/Certification www.theiia.org/Certification i IMPORTANT NOTE: The information in this handbook describes the application‚ registration‚ and certification processes for those IIA certification candidates who register through IIA Global Headquarters. It is not applicable to candidates
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Forensics is the study of scientific methods used in crime detection. This field of study also incorporates other fields of study such as chemistry‚ biology‚ physics‚ geology‚ medicine‚ meteorology‚ and psychology (Forensic science‚ 2008). Forensic evidence can be used to prove a person guilty in the courts of law (Forensics). Forensics is a Latin adjective that means “of or before a forum or place of meeting.” Today‚ forensics is a synonym for legal or court related. Also‚ because the term is so
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(ISSN:2141-7024) The New Fraud Triangle Model 1 Rasha Kassem and 2Andrew Higson 1 British University in Egypt Cairo-Suez Desert Road‚ El Sherouk City 2 School of Business and Economics‚ Loughborough University‚ Loughborough‚ LE11 3TU‚ UK Corresponding Author: Rasha Kassem ___________________________________________________________________________ Abstract Fraud in corporations is a topic that receives significant and growing attention from regulators‚ auditors‚ and the public. Increasingly
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DATA LEAKAGE DETECTION . Abstract - If a distributor has given sensitive data to a set of supposedly trusted agents (third parties) and if some of the data is leaked and found in an unauthorized place‚ the distributor must assess the likelihood that the leaked data came from one or more agents‚ as opposed to having been independently gathered by other means. The techniques used improves the probability of identifying leakages and finding guilty agent. These methods do not
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KPMG United States- Oct. 17‚ 2015 1. Issuer O: “The Firm identified a fraud risk related to revenue. The Firm’s testing of controls over revenue and accounts receivable‚ however‚ was insufficient. Specifically: With respect to one of the issuer’s segments‚ which consisted of three business units‚ the Firm failed to identify and test any controls over revenue and accounts receivable for two of the business units‚ which‚ in combination‚ represented a significant portion of the issuer’s total revenue
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countries‚ is still of somewhat poor achiever in case of social and development causes. After Independence the writers of the constitution themselves wanted the Government Of India to be evaluated for its functions and thereby created Comptroller and Auditor General of India and placing it in the constitution giving it a constitutional validity. Before we define the role of the CAG in establishing good governance‚ it is important to define governance as whole as well good governance and understanding
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is it important for external auditor to be independent? Throughout the years‚ banks‚ shareholders‚ possible investors and creditors always relied on the financial statements produced by a company. Since the management of a company is producing these documents it has been assumed that the managers may act dishonestly so that their performance looks better. To monitor the company’s performance better the directors along with the shareholders employ external auditors to check all these financial
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Unit 8 Essay Malcolm Johnson Fraud Investigation CJ125 Prof. Ayers 9/23/2012 Fraud Examination and auditing are very much related‚ but is not the same thing. Because most occupational frauds are financial crimes‚ there is necessarily a certain degree of auditing involved. A fraud examination involves a lot more than just a review of financial records. Other than a review of financial information a fraud investigation involves interviews‚ statement analysis‚ and also public record searches
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The term ’globalisation’ has been subjected to a variety of interpretations. Though it may simply mean global interconnectedness‚ it includes a number of interlinked and complex economic‚ technological‚ cultural‚ environmental and political processes. As a student of Law in A‘levels the idea of how the future will be linked to technology and what pro’s and con’s does it hold for us caught my attention. In the beginning‚ it was my notion that the advancement in the technology is a result of globalisation
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Starting off with this reading‚ I didn’t like it. It was just too much negativity against something that we use everyday for the wants and needs of ourselves and others. I do agree however‚ on the fact that we should buy advertised products rather than those that aren’t advertised. I guess you can say its due to the fact that the companies publicly back their products‚ but I believe if you cannot afford to advertise than your product can’t be that great in the first place. I disagree on the topic
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