Case 8-13 Mohamed Salem El-Hadad‚ Internal Auditor 1. Identify and briefly describe the legal protections that “whistleblowers” have in the United States. Sarbanes-Oxley Act Section 806: Whistleblower Protection “SEC. 806. PROTECTION FOR EMPLOYEES OF PUBLICLY TRADED COMPANIES WHO PROVIDE EVIDENCE OF FRAUD.” “Sec. 1514A. Civil action to protect against retaliation in fraud cases (a) WHISTLEBLOWER PROTECTION FOR EMPLOYEES OF PUBLICLY TRADED COMPANIES- No company with a class of securities registered
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with gender identity or sexual orientation and people wrongly assuming about such a critical part of your identity. LGBT people who have yet to acknowledge their sexual identity or orientation face these assumptions everyday. In order to overcome judgment and gain a better understanding of themselves‚ LGBT undergo the process of “coming out”. According to Baiocco‚ Fontanesi‚
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Autumn Earle November 16‚ 2010 Second Period Shakespeare’s writing for his speeches captures an audiences’ attention. In the play‚ King Henry IV Part II‚ Shakespeare writes a soliloquy about a monarch who is angry and frustrated with the inability to sleep. Shakespeare uses diction‚ imagery‚ and syntax to evoke the feelings of the King to display his mind set. As an individual reads King Henry’s words‚ one experiences a flow of emotion. In a multitude of instances‚ diction can be found in William
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Modeling with GAMS: Part II University of Chicago Booth School of Business Kipp Martin February 17‚ 2010 1 List of Files portOptSet.gms portOptSetInclude.gms portOptSetTable.gms portOptData.dat portOptExcel.gms portOptData.xls (worksheet with data) maxCover.gams maxCover.dat maxCover.xls portOptControl.xlsm (control macro) clsGams.cls Outline Motivation Sets and Parameters Separation of Model and Data Interfacing GAMS with Excel Another Example – Max Cover References
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Auditor Quality 1. Introduction Over the past 20 years‚ research has been carried out to interpret audit quality and still no agreement on the method of measurement for audit quality. This is because audit quality depends on individual understandings‚ and those conceptions rely on whose perspectives are taken into consideration. The International Auditing and Assurance Standards Board’s (IAASB) lately established Framework for Audit Quality (the Framework) in the purpose to systemize the
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The time between two successive superior conjunctions of Mars is equal to _____. * A Martian year * The time it takes for Mars to complete one orbit around the Sun * One Earth year * The synodic period of Mars Your outstretched hand at arm’s length covers about 20 degrees across the sky. * True * False When does Venus appear opposite to the Sun in the sky? * At inferior conjunction * At superior conjunction * At opposition * Never‚ because Venus
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EXPLAIN THE RESPECTIVE ROLES AND RESPONSIBILITIES OF MANAGEMENT AND AUDITORS IN THE PREVENTION AND DETECTION OF FRAUD. The primary responsibility for fraud detection lies with management. This arises due to a contractual duty of care. Directors are able to discharge their duty toward prevention and detection of fraud and error in many ways‚ for example: * Complying with the Combined Code on Corporate Governance * Developing a code of conduct‚ monitoring compliance and taking action against
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Facility Planning-Part II HCS/446 July 6‚ 2015 Facility Planning-Part II The Township of Bloomfield New Jersey is in the process of building a new family health care clinic. In the past few years the city of Bloomfield‚ which is located in Essex County has grown smaller in population‚ but increased in healthcare needs since the average facility in town is for specialty services‚ hospital or for age specific clinics such as adults or pediatrics. They are building new homes‚ apartment buildings
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Appointment‚ Duties‚ Rights and Liabilities of Auditor Appointment: First Auditors a) The first auditors of a company shall be appointed by the directors within 60 days of incorporation of the company [252(3)] b) The first auditors will hold office till the first annual general meeting [252(3)]. c) If the directors fail to appoint the first auditors‚ the members shall appoint the first auditors‚ provided further that the auditors such appointed shall not be removed during the tenure expect
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AUDIT PROGRAM DESIGN PART II Sales and Collection Cycle The objective in the audit of the sales and collection cycle is to evaluate whether the account balance affected by the cycle are fairly presented in accordance with accounting standards. There are five classes of transactions in the sales and collection cycle. • Sales • Cash Receipts • Sales returns and allowances • Write-off of uncollectible accounts • Estimate of bad debt expense (Arens‚ 2012‚ p.442) The Key control
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