Reynoso‚ Rheyniel Manaog January 6‚ 2014 Forensic Accounting/AIA1010/EB-301/7:30-9:00 Professor Dorega 2010244321 Part 1 Mr. Manuel V. Pangilinan has been a director of PLDT since November 24‚ 1998. He was appointed as Chairman of the Board of PLDT after serving as its President and CEO from November 1998 to February 2004. He is the Chairman of the Governance and Nomination‚ Executive Compensation and Technology Strategy Committees of the Board of Directors of PLDT. He
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Financial Statements Fraud Table of Contents Introduction ........................................................................................................ 1 Definition ............................................................................................................. 1 Purpose of Financial Statements Fraud ..................................................... 1 Financial Statement Fraud Schemes .....
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Data Mining Melody McIntosh Dr. Janet Durgin Information Systems for Decision Making December 8‚ 2013 Introduction Data mining‚ or knowledge discovery‚ is the computer-assisted process of digging through and analyzing enormous sets of data and then extracting the meaning of the data. Data mining tools predict behaviors and future trends‚ allowing businesses to make proactive‚ knowledge- driven decisions Although data mining is still in its infancy
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Data Mining: What is Data Mining? Overview Generally‚ data mining (sometimes called data or knowledge discovery) is the process of analyzing data from different perspectives and summarizing it into useful information - information that can be used to increase revenue‚ cuts costs‚ or both. Data mining software is one of a number of analytical tools for analyzing data. It allows users to analyze data from many different dimensions or angles‚ categorize it‚ and summarize the relationships identified
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In 1996‚ a city manager in California’s Contra Costa County became suspicious when a local disposal service company asked for help keeping itself afloat. Orinda-Moraga Disposal Services wanted to raise rates on its customers and needed the Contra Costa Sanitation District’s approval. However‚ the company had recently stated its desire to lower rates. The wary city manager hired forensic accountant Dan Ray to uncover the truth. After examining Orinda-Moraga’s records‚ Ray discovered that the company
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Khanani and Kalia was one of the largest currency exchange companies in the country‚ founded in 1983 by Hanif Kalia. Khanani and Kalia claims to be Pakistan’s first ISO 9001 and 27001 certified Exchange company. The directors of the company were accused of violating the Foreign Exchange Regulations Act‚ the Prevention of Electronic Crimes Ordinance and the Pakistan Penal Code by operating a money transfer system based on personal contacts‚ known as Hawala. Munaf Kalia and Javed Khanani‚ directors
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insight into the usage of data warehousing and data mining techniques to enhance the productivity of the business. The study of the processes is analysed so as to get the need of adaptation according to inherent demands of these industries in near future. The main topics we are discussing here are: a) Data warehousing b) Data Mining c) ETL d) Data Mart An attempt has been made to analyse different ways of using these for the enhancement in the different field. Data warehousing and current
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Phar-Mor declared bankruptcy due to fraudulent financial reporting and misappropriation of assets‚ making it one of the largest frauds in U.S. history. Below‚ we will use auditing standard AU 316.85 Appendix A in conjunction with the video “How to Steal $500 million” to analyze how incentives/pressures‚ opportunities‚ and attitudes/rationalizations allowed for fraud to start and continue at Phar-Mor. Incentives/Pressures Annual reoccurring losses due to small margins put pressure on the
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Andhra High Court Ledalla Ravichandar And Another vs M/S Satyam Computer Services ... on 7 February‚ 2011 THE HON’BLE SRI JUSTICE N.R.L. NAGESWARA RAO CITY CIVIL COURT APPEAL No. 259 OF 2002 07-02-2011 Ledalla Ravichandar and another M/s Satyam Computer Services Limited‚ A Public Limited Company‚ represented by Authorised Signatory Counsel for the Appellants: Ledalla Ravichandar and another Counsel for the Respondent: M/s Satyam Computer Services Limited‚ a Public Limited Company
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An obstacle to Aaron Beam’s moral behavior is when he moved some of the businesses start up costs as expenses and list them as capital investments‚ which inflates the company profit margins. Beam initially did this because of the pressure from Scrushy to make the company appear more profitable. Then the cycle continues. The way I understand the meaning of the “loyal agent’s argument” is that you do what you are instructed to do by your employer regardless. However‚ I do not believe Aaron
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