"The responsibility of the auditor for fraud and error" Essays and Research Papers

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    Accounting Fraud at WorldCom Vanessa Gail Woods Strayer University Connor-Green/ACC 576 March 21‚ 2010 Accounting Fraud at WorldCom The break up of AT&T opened the long distance service market to small companies during the mid- to late-1980s and 1990s. Long Distance Discount Service (LDDS) opened in 1983 with moderate growth until its stock went public in 1989. CEO Bernie Ebbers decided to grow the organization through acquisitions (70 companies over the course of its lifetime)

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    Responsibility

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    13011 5 November 2014 Rough Draft Responsibility is part of our society whether we know it or not. From birth we learn responsibility for our future endeavors in life. Growing up I learned responsibilities such as eating all my vegetables on my plate and sharing my favorite toys. However‚ I also learned something even more essential…we apply our definition and learned trait of responsibility in life through each step of growing up. Every day I use responsibility to act independently and make decisions

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    Critical appraisal guidelines: Quantitative study Medication errors has always been a major problem in healthcare. Drugs errors continue to claim many innocent lives. The purpose of the research was to identified the causes of medication errors during cardiopulmonary arrest. According by the article by Flannery & Parli (2016)‚ medication errors in the intensive care unit (ICU) range from 8.1 to 2344 per 1000 patient-days. Unfortunately‚ drug errors that occurred during Cardiac resuscitation are less identified

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    profit and began his fraudulent activities. He was running false credit card charges on clients’ cards and check kiting.  However‚ he was able to commit fraud on a large scale‚ when he gathered enough of a balance sheet built off fraudulent transactions.  His major crimes were perpetrated against banks and investors by committing financial statement fraud. Such activities enabled him to obtain cash through bank loans and investment funds.  Barry had fixed assets on the balance sheet that were fictitious

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    absolute‚ assurance that the financial statements are free of material misstatement‚ whether caused by error or fraud. Accordingly‚ a material misstatement may remain undetected. Also‚ an audit is not designed to detect error or fraud that is immaterial to the financial statements; therefore‚ the audit will not necessarily detect misstatements less than this materiality level that might exist because of error‚ fraudulent financial reporting‚ or misappropriation of assets. If‚ for any reason‚ we are unable

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    Integrity According to The Institute of Internal Auditors (IIA)‚ "The integrity of internal auditors established trust and thus provides the basis for reliance on their judgement". IIA further added that to be integrity‚ internal auditors: * Shall perform their work with honestly‚ diligence‚ and responsibility. * Shall observe the law and make disclosures expected by the law and the profession. * Shall not knowingly be a party to any illegal activity‚ or engage in acts that are discreditable

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    Worker’s Compensation frauds committed by employers consist of the biggest percentage of all. According to Johnson‚ employers is the real problem behind the frauds as it is the most expensive for insurance companies. While some states like Florida‚ California‚ Texas and Ohio is fighting all types of Worker’s Compensation fraud‚ others do not. In the estimate provided by the Department of Labor‚ between 10 to 30 percent of employers misclassified some employess15. Since the premiums are extremely

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    Characters: In the movie Frauds there are a few characters who play major roles. Jonathan Wheats portrayed by Hugo Weaving‚ plans a scam to claim insurance money for things that were not actual destroyed or stolen. He his married to Beth Wheats and is a very smart person but becomes paranoid very easily. Furthermore‚ Beth Wheats played by Josephine Byrnes‚ married to Jonathan‚ is a teacher and is unaware of Jonathans plans. Beth becomes annoyed and frustrated by the actions of Roland‚ due to her

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    capable of accommodating 14- or 30-day cycle filling‚ Would this decrease errors in administration (Buerger 1998). Findings Findings: Nurses just as non-nursing Medication Technicians with the same training were just as likely to have medication errors. However in order to be successful in medication administration is to continue with ongoing training and evaluate each incident. With the automated multi-dose packaging and dispensing system‚ capable of accommodating 14- or 30-day cycle filling this

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    The fraud at DHB Industries developed directly from collusion of upper-management‚ poor oversight by the board of directors‚ and equity based compensation. Knapp and Knapp (2012) note the constant involvement of Brooks‚ Hatfield‚ and Schlegel in falsifying accounting records and attempting to conceal the fraud. With the ability to override controls within the company which identify such irregularities‚ the involvement of practically all executives allowed for the concealment of the fraud to occur

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