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    AbdulFattah AbdulGaniyy Department of Accountancy‚ The Federal Polytechnic‚ Kaura Namoda‚ Nigeria. * E-mail of the corresponding author:abuaishah1425@yahoo.com Abstract This paper discusses the history of audit and its development particularly Enron and Worldcom scandals as some of the audit failures that increased the challenges of auditing firms to remain unbiased and independent of their clients. Secondary data was used to review the existing literature on the subject. Descriptive method was used to present

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    Organise Meetings 1

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    manager- happy Marketing manager-munish National consultant- aarti Secretary – dennis (Time keeper) Minute taker - saif 1.2.2 CEO of the company‚ Ashish is an overview of the happy (Operations Manager Mc Donald) to describe menu Munish (Marketing Manager) will discuss how existing company resources can be used. Aarti in marketing the new menu will explain all procedures and protocols that will go out and the shops. Dennis will record minutes and saif is responsible for keeping time. 1.2.3 Ashish is

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    tyco international

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    Former chairman and chief executive Dennis Kozlowski and former chief financial officer Mark H. Swartz were accused of the theft of more than USD $150 million from the company. During their trial in March 2004‚ they contended the board of directors authorized it as compensation. During jury deliberations‚ juror Ruth Jordan‚ while passing through the courtroom‚ appeared to dance an "okay" sign on the table. She later denied she had intended that gesture‚ but the incident received much publicity

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    Arthur Andersen Case

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    1. What did Arthur Anderson contribute to the Enron disaster? Arthur Andersen (AA) contributed to the Enron disaster when AA consulting became its own separate entity‚ named Accenture. Revenues from consulting services surpassed revenue from auditing services. A natural competitiveness grew between the two rivals and this is where the problems began to start. Management held maximinizing revenues as their primary focus of success and promotions/bonuses were based on this factor. The CEO of AA‚ Joe

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    The primary instrumentalists were Dennis Dotson with the Trumpet and Johnny Gozales with the Sax. This piece reminded me of “Hot Jazz” that was played in Jazz Houses by imitators of New Orleans. There’s Only So Much Oil in the Ground is a tune that was arranged by Tomaro. The primary instrumentalists

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    airport runway‚ are faced with a touch challenge as the faceless company Airlink threaten to take away their house‚ and the houses of their neighbours. Darryl Kerrigan (Michael Caton)‚ the head of the house‚ is outraged‚ and hires a pathetic lawyer‚ Dennis Denuto‚ to help defend his and his friends’ homes. After a feeble attempt in court to convince the judge that the taking of their houses was‚ “against the constitution”‚ that it was the “vibe of the thing” their case was turned down‚ and all hope

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    Arthur Anderson

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    accounting principles were not being followed and hid the fact that Enron’s policies and internal controls were not good enough to protect its shareholders. 3. The prime motivation behind the decisions of Arthur Andersen’s audit partners on the Enron‚ WorldCom‚ Waste Management‚ and Sunbeam audits was not public interest‚ as it should have been‚ but how much of a profit could be made. Examples that reveal this motivation include the fact that the CEO only ever reported profit as a measure of success‚

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    Impact of Unethical Behavior The impact of unethical behavior is wide spread‚ and does unimaginable damage to people‚ and business alike. The results of unethical behavior on the grandest scale would be Enron‚ Tyco‚ and Global Crossing‚ or WorldCom. Greed led to accounting abuses‚ cover ups and every day people becoming whistle blowers. Manipulating financial reports is illegal and unethical because the financial records are supposed to show the core financial results of the business

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    siphoning of profits at Adelphia Communications Corp.‚ allegations of tax fraud and lavish personal spending of company money at Tyco International and WorldCom Inc. ’s bid to hide billions of dollars worth of expenses are just a few examples of unethical activities. Scandals and bankruptcies in the United States at companies like Enron and WorldCom Inc. have focused attention on the abuse of the power entrusted to executives by

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    Computer Fraud

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    resulted in losses to North Bay of at least $875‚035. On May 27‚ 2004‚ Sabatia‚ plead guilty to two counts of computer fraud‚ and faces a maximum sentence of five years in prison and a $250‚000 fine. 2. Denial of Service Attack On January 19‚ 2001‚ Dennis was sentenced to six months incarceration; three months in jail and three months of home confinement‚ followed by one year of supervised release. Additionally‚ he must allow authorities to monitor his computer activity‚ and perform 240 hours of community

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