International Responsibility and Liability 1. Responsibility of States 2. Responsibility of International Organizations 3. International Liability 1. Responsibility of States 1.1 General Works In addition to chapters on responsibility of principal textbooks on international law‚ the following works specialized in responsibility are useful. D. Anzilotti‚ “La responsabilité internationale des Etats à raison des dommages soufferts par des étrangers‚ RGDIP‚ t.13 (1906)‚ pp.5-29. R. Ago‚ “Le
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Yongho Cho 8/26/2012 Weekly Memo #1: Should external/internal auditors be responsible for detecting client fraud? In 2001 Enron‚ the seventh largest energy company in 2001‚ filed for bankruptcy. The event named “Enron Scandal” is considered to be the most shocking incident in American economic history. Bring the country to the edge of disaster‚ the scandal was basically caused by securities fraud which Enron was charge with. The irrationality of accounting and auditing system encouraged U
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MANDATORY AUDITOR ROTATION: A WAY FOR REGULATORS TO PREVENT AUDIT FAILURES? 1. Introduction Auditor rotation has long been a subject of debate as a measure to prevent audit failures‚ especially after the financial crisis. Two types of rotation suggested are firm rotation and audit partner rotation. Mandatory auditor rotation limits the number of consecutive years that a registered public accounting firm or audit partner can serve as the auditor of a company‚ and is claimed to be able to enhance
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Effectiveness of Internal Auditor in Controlling Fraud and Other Financial Irregularities in Private Universities in South-West‚ Nigeria. ADETOSO‚ Jonathan Adegoke1 OLADEJO‚ Kayode Samson2 AKESINRO‚ Abayomi Sunday3 Department of Accounting‚ Joseph Ayo Babalola University‚ P.M.B 5006 Ikeji-Arakeji‚ Osun State‚ Nigeria. Email of the corresponding Author: gokeadetoso@yahoo.com‚Kay_oladejo83@yahoo.com sunkesh75@yahoo.com Abstract The study examined the effectiveness of internal auditor in controlling fraud
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BUSN310-1301B-01 International Legal and Ethical Issues in Business Lawrence Hawkins American Intercontinental University Abstract Effectively present a defective product to the CEO’s that might hurt the hold company product. Then to notify the CEO and other manager about the issue before the customers get the items or product. It this my job to also to take action to help form this issue or any type of issue from happing again in the future. Title of Paper There are ways to effectively
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Personal Responsibility: Defining One’s Worth Personal Responsibility: Defining One’s Worth “Personal responsibility is concerned with people taking individual accountability for their decisions and actions‚ together with the outcomes they create and their impacts on others”. (Malby‚ 2009). Self-responsibility is one of the first lessons we learn; this starts as an adolescent and continues until we take our last breath on this earth. Lessons learned from responsibility may be
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Audit Committee Quality‚ Auditor Independence‚ and Internal Control Weaknesses Yan Zhang‚ Jian Zhou‚ and Nan Zhou* * All authors are from SUNY – Binghamton. We thank two anonymous reviewers for detailed and insightful suggestions that have significantly improved the paper. We also thank workshop participants at the 2006 American Accounting Association Auditing Midyear Meeting and the 2006 American Accounting Association Annual Meeting for comments‚ and Raj Addepalli‚ Shanshan Chen‚ Yujing
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Auditor’s Role The Internal Auditor’s Role in MIS Developments By: Larry E. Rittenberg Charles R. Purdy The MIS manager in many organizations is encountering a new group concerned with the data processing function — the internal EDP auditor.’ These auditors often have a broad role ranging from evaluating data processing controls to reviewing data security and new system developments. However‚ in many organizations‚ the auditor’s role is not clear. This article integrates the results of our own
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Gonzalez Engagements‚ Responsibility and Liability: Ethics Implications People act unethically for a number of reasons. Unethical behavior is defined as behavior that contravenes rules designed to maintain the fairness and morality of a situation. The study of business ethics and its implications for different stakeholders have seen tremendous growth in the past few decades. There has also been a rise in the use and development of codes of ethics and announcements for ethical practices by many firms;
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in an honest and ethical manner in connection with their service to that particular company. The principles of integrity and accountability are the cornerstone of that companies’ success. This code of business conduct and ethics sets basic principles to guide all employees‚ officers‚ and directors of that particular company. All of the personnel and directors of that business should conduct themselves accordingly to avoid in fact and the appearance of improper behavior. Ethical business conduct
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