Identify Controls 18 points (2 points each) What control or controls would you recommend in a computer processing system to prevent the following situations? A. Working through the main control console‚ the night shift computer operator made a change in a payroll program to alter his rate of pay in his favor. -operator should not have access to program documentation (source code) -use password -console log should be reviewed for unauthorized activity B. A customer payment recorded
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provided by certified public accountants (CPAs). Two types: Increase reliability of information Putting information into a form or context that facilitates decision making. Types of Services Assurance Services Attestation Services Example: Audits of Financial Statements‚ Examinations of Internal Control Other Assurance Services Example: CPA ElderCare Prime Plus Services NonAssurance Services Tax Services Management Consulting Services Other Notes: Reliability reduces information risk
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• First‚ let us group the industries – several groups with broadly similar attributes : • Financial Industry o Commercial Banking Identify the Industry • Retail Industry o Retail Grocery Store • High-technology industries o Computer Software o Pharmaceutical Preparations o Semiconductor Manufacturer • Service Industry • • • • • IT Service Provider Mobile phone service provider Commercial airline Integrated Oil and Gas Liquor producer and distributor • Capital
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Assessment – Individual Pre-Assessment Name of individual OTOBO‚ DITON ALEXANDER Name of Assessor Date 1. Think of some examples of projects‚ tasks‚ events that the individual has worked upon that provide behavioural evidence for the individual. 2. Classify the evidence into Capacity‚ Achievement and Relationships and record the observed behaviours accordingly. CAPACITY 1. DITON is a rare occurrence in terms of intellect and creativity. A self-challenged engineering professional. He showed
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Running head: DNA Evidence and Job Description/Ethics Name Course Tutor Date How would the environment affect this fragile evidence? II. Collecting Fingerprints from a Weapon Describe how you would collect a fingerprint from a weapon that could possibly have touch DNA on it as well. UNIT 9: Job Description for Latent Print Examiner Write a job description for a Latent Print Examiner. Latent Print Examiner Salary scale: Between $ 70‚000 and $
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MEDICAL TERMINOLOGY ABBREVIATIONS The following list contains some of the most common abbreviations found in medical records. Please note that in medical terminology‚ the capitalization of letters bears significance as to the meaning of certain terms‚ and is often used to distinguish terms with similar acronyms. @—at A & P—anatomy and physiology ab—abortion abd—abdominal ABG—arterial blood gas a.c.—before meals ac & cl—acetest and clinitest ACLS—advanced cardiac life support
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CHAPTER 19 International Taxation in Canada Problem 1 (Basic) Andrew English has agreed to play professional soccer with the Toronto Metros of the Canadian Soccer League. Andrew lives in England and will be resident in Canada only for the five months of the soccer season. His three-year contract calls for an annual salary of $35‚000. At the time of signing this contract in England‚ the Metros gave Andrew a signing bonus of $25‚000. Andrew’s agent was paid $3‚000 to represent him in negotiating
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Introduction This paper aims to analyze the common-sized balance sheets and ratios of 12 companies in order to identify their respective industries (Please refer to the Appendix for an overview of the financial data). The balance sheets of the 12 companies are analyzed in four steps‚ as shown in the following table. Step Industry Common Characteristics Companies 1 Service Almost no inventories Inventory turnover negligible Major passenger airline Regional bank Temporary office
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Chapter 10 AUDIT WORKING PAPERS Section 1000 1001 1002 1003 1004 1005 1006 1007 1008 1009 1010 1011 1012 1013 Contents Purpose Importance of Working Papers Confidential Nature of Working Papers Purposes Served by Working Papers Planning and Preparing Working Papers Principles and Methods of Documentation Working Paper Format Specific Standards for Each Workpaper Review of Audit Workpapers Arranging and Filing Standardized Workpapers Retirement of Audit Workpapers Special Project Workpapers Backup
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when performing an audit. This responsibility is defined in International Standards on Auditing and enforced through legislation in national jurisdictions. This report identifies the factors that should be of consideration when deciding on the appropriate level of responsibility auditors’ should have to detect corporate fraud. There are various limitations inherent in audits that should be taken into account‚ as they hinder fraud detection which is why even though an audit may be performed properly
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