THE ROLE OF AUDITORS IN THE CONTEXT OF CORPORATE GOVERNANCE Asst. Prof. Loganathan Krishnan Abstract Auditors examine company’s accounts and report to the company on the accounts. Fundamentally‚ the concern is how auditors carry out these duties effectively. Legislations namely Companies Act 1965‚ Securities Industry Act 1983 which has been consolidated as Capital Market and Services Act 2007 have made major inroads to ensure that auditors carry out their duties and obligations effectively. Additionally
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CYBERTHREATS in PC and Smartphones Cyber threats: denial-of-service attacks‚ worms‚ viruses‚ and Trojan horses Objective no 1. Identify the different types of cyber threats in personal computer and smartphones. DENIAL-OF-SERVICE ATTACKS A denial-of-service (DoS) attack‚ or distributed denial-of-service (DDoS) attack‚ consists of making repeated requests of a computer system or network‚ thereby overloading it and denying legitimate users access to it. Because computers are limited in the number
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Since ancient times‚ people have realized how important of human rights are and they have been fighting for thousands years to achieve and complete them. The fight for human rights is still happening nowadays. Because of the rise of technology and media‚ freedom of press is as much important as freedom of speech‚ especially with journalists. The article “____” written by AUTHOR states that a new law has threaten many journalists in revealing the truth about a food industry. The author uses lots of
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Threats may be created by a broad range of relationships and circumstances. When a relationship or circumstances creates a threat‚ such a threat could compromise‚ or could be perceived to compromise‚ a professional accountant’s compliance with the fundamental principles. A circumstance or relationship may create more than one threat‚ and a threat may affect compliance with more than fundamental principle. Threats fall into one or more of the following categories: (a) Self-interest threat – the threat
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Social Research Governance in the public sector institutions in Jamaica: Internal Auditors Introduction The responsibility of the internal audit is to serve the Ministry of Justice in a manner that is consistent with the Financial Administration and Audit Act‚ Standards for the Professional Practise of Internal Auditing and with professional standards of conduct. This activity has the potential to provide hitherto unparallel services to management in the conduct of their duties. Background
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Q 2.5 ■ The external auditor is the person appointed by the local government under the Local Government Act 1995 to undertake an audit of the accounts and financial report for each financial year. ■ The internal auditor is the person appointed by the local government to undertake an audit of the adequacy and effectiveness of the internal control structure and may include financial controls‚ legislative compliance‚ information systems‚ employment practices and risk management. The primary role
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changed and upgraded the User Account Control settings for Windows 7 to make it more flexible for users. Some of the UAC applications are channeled through the User Account Controls to reduce user interaction. As a result‚ the vulnerability is apparent when the third party application calls on files by proxy through an existing Windows application which never uses the UAC prompt application. 1. File and share permissions that give up everything to everyone -- This is easily the biggest vulnerability I’m
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My speech will be related to an important echo that face technology with is computer threats. I will cover some of important threats that face most of us; I will tell you how to protect your computer from threats‚ how to deal with hackers‚ crackers and what to do if your computer was attacked. The most popular threat that face computers are viruses‚ A virus is a program written intentionally to change the way your computer operates without your permission or knowledge. Their behavior is similar
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Jimmy Neutron Mrs. Dinkleberg English 101 11 April 2014 Cyber Threats on the Rise Every day advances in technology happen. In the last few decades‚ computer technology has advanced past many technological barriers. Almost every aspect of everyone’s life has some dealing with computers in it. With all this being said‚ computer cyber threats are on a rise in every economy in the world. Cyber threats in America‚ have caused the government to try and control American internet access‚ have cost
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SCIENCE DEPARTMENT OF MASS COMMUNICATION SUBJECT : BMC 318 WRITING FOR PRINT MEDIA LECTURER : SANGA‚ FRANK STUDENT NAME : SUKA‚ ROSENA SIMON REG.NO : .TU/DARco/BMC/010/115 QUESTION: What are the key points you have to consider when writing for magazine and newsletter. What are differences with newspapers. Submission date : 22nd December‚ 2012 According to Sarkar.N.(2008) Newsletter is defined as a small publication (as a leaflet or newspaper) containing news
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