Information Technology‚ Internal Control‚and Financial Statement Audits By Thomas A. Ratcliffe and Paul Munter In Brief ASB Tackles IT System Control Risk Modern data processing systems pose new‚ risk-laden challenges to the traditional audit process. Whereas it was once possible to conduct a financial statement audit by assessing and monitoring the controls over paper-based transaction and accounting systems‚ businesses have increasingly turned to electronic transaction and accounting
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Strict gun control legislation may benefit public safety. In 2013‚ after the deadly Sandy Hook Elementary shooting‚ President Obama released a three-pronged plan to reduce gun violence in the United States. The plan would improve a potential firearm buyer’s background investigation‚ prohibit military-type assault weapons and high-capacity magazines‚ enhance penalties for illegal gun trafficking and bar straw purchasers to buy guns for unauthorized people or uses. Additionally‚ President Obama
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Phases of training TRAINING is any learning activity which is directed towards the acquisition of specific knowledge and skills for the purpose of an occupation or task Training will forcus on the job or task Draw the training cycle However we ought to see the benefits which are that with a well trained workforce the organisation will turn out a high standard or goods or services probably in a more effective manner than other organisations and there it also gives them a better chance of achieving
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What were the strengths and weaknesses of Sunshine’s current internal control system? “Internal control is broadly defined as a process designed to provide reasonable assurance regarding the achievement of effectiveness and efficiency of operations‚ reliability of financial reporting and compliance with applicable laws and regulations”(COSO.org‚ 2012). Internal control can help an entity achieve its performance and profitability targets‚ and prevent loss of resources. The Committee of Sponsoring
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is a Marxist concept coined by Karl Marx. Colonialism is defined as a mechanism by which a colonial power not only controls political authority but also socio-economic and cultural spheres of the conquered country. This colonial exploitation was dynamic in nature ad changed from time to time. In modern India it has three phases. Mercantile Phase from 1757 to 1813. During this phase‚ the aim of all the activities of the company were to accumulate the wealth of India in terms of raw material and money
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CHAPTER 3 SYSTEMS DEVELOPMENT AND DOCUMENTATION TECHNIQUES SUGGESTED ANSWERS TO DISCUSSION QUESTIONS 3.1 Data Flows: merchandise‚ payment‚ cash and register tape Date Source: customer Processes: capture sales and payment‚ give cash and register tape to manager Storage: sales file (register tape)‚ cash register 3.2 It is usually not sufficient to use just one documentation tool. Every tool documents a uniquely important aspect of a given information system. For example‚ system
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can see the Moon’s phases even though the Moon doesn’t change. The Moon phases are the different stages of the Moon as it orbits Earth. This cycle is known as the Phases of the Moon. As the Moon circles Earth‚ the amount of light we see changes. These changes in light that we see are known as phases. As the Moon orbits around the Earth‚ the changing of light is known as waxing and waning. The phases have to do with the relativity of the Sun‚ Earth‚ and Moon. The phases help us determine what
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The compiler has a number of phases plus symbol table manager and an error handler. Input Source Program ↓ Lexical Analyzer ↓ Syntax Analyzer ↓ Symbol Table Manager Semantic Analyzer Error Handler ↓ Intermediate Code Generator ↓ Code Optimizer ↓ Code Generator ↓ Out Target Program The cousins of the compiler are Preprocessor. Assembler. Loader and Link-editor
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Evaluating Learning & Development Activities Welcome‚ L&D team‚ to today’s Lunch & Learn. I hope you’ve enjoyed your lunch‚ now for the learning. We’ll be discussing the benefits of evaluating L&D activities and this handout covers 5 points: 1. Glossary of terms 2. Defining the purpose of evaluation (stakeholders’ perspective) 3. Return on Investment and how it can be measured (example included) 4. Approaches to evaluation 5. Evaluation tools 1. Glossary
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analysis of multiplication of sine and cosine signals. A SPICE simulation is used to illustrate QPSK modulation of a 1MHz sine wave. A phasor diagram shows the impact of poor synchronization with the local oscillator. Digital processing is used to remove phase and frequency errors. Since the early days of electronics‚ as advances in technology were taking place‚ the boundaries of both local and global communication began eroding‚ resulting in a world that is smaller and hence more easily accessible for the
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