...accountants and auditors was $61,690. However, the top 10 percent of accountants earned more than $106,880. There are great opportunities for accountants who have graduated at the top of their program, and for those who have high-levels of certification, such as those who are CPAs. [Many states have different requirements for accounting. Some states like the state of New Hampshire requires that applicants for a license complete at least 12 semester hours in accounting courses. The state of California requires that applicants complete a minimum of 24 semester hours in accounting in courses such as financial reporting, auditing, taxes, financial statements and external reporting. New York requires at least 33 semester hours in accounting courses that must include a minimum of one course each in taxation, financial accounting and reporting, managerial accounting and auditing....
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...70-411: Administering Windows Server 2012 | Study Resources: Study Guide - Our free 70-411 study guides Forum - Get answers and help others Find Training - CBT, testing software, online training, etc. Links: Official Exam Site Windows 2012 Server Tutorials Money saving tips Intro to Microsoft Certifications Microsoft Certification Links About This Exam: This exam is part two of a series of three exams that test the skills and knowledge necessary to administer a Windows Server 2012 infrastructure in an enterprise environment. Passing this exam validates a candidate’s ability to administer the tasks required to maintain a Windows Server 2012 infrastructure, such as user and group management, network access, and data security. Passing this exam along with the other two exams confirms that a candidate has the skills and knowledge necessary for implementing, managing, maintaining, and provisioning services and infrastructure in a Windows Server 2012 environment. | Cost: $150 Format: Multiple Choice, Hot Area, Drag and Drop Passing Score: 700 Questions: Approx 50-60 Time Limit: 120 mins Published: 9/17/12 Credit Toward: MCSA, MCSE | ------------------------------------------------- Top of FormExam Difficulty: Rated: 5.12 Bottom of Form | Exam Vouchers: Discount Vouchers Exam Registration: Prometric | | Exam Objectives: Outlined below are the skills being measured on the 70-411 exam: Deploy, Manage, and Maintain Servers (15-20%) * Deploy...
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...Maximum Security in Database Management Maximum Security in Database Management Rackspace Introduction In the current world there people and organization experience un-eventualities and risk of their confidential information. My organization, Rackspace, is a hosting and cloud system organization. For this company it is vital that information is stored in data bases that are run by organizations, locally hosted on personal computers. Intruders can access this information if it is not properly secured. Therefore the purpose of this study is to inform about the current savvy technologies that can be applied to completely thwart intruders from accessing such delicate information within Rackspace. Part 1: Project Identification and Business Environment For this project to go on in a smooth and effective manner different individuals must carry on certain specified task. For Rackspace, this means that every person must hold on to a responsibility to properly and pursue it to the end. Some of the responsibilities are interdepended and other are depended. In case of an interdependent responsibility there will be a proper communicated channel of events that will ensure that information is traversed from one source to another to smoothen up events. Therefore, the following a list of responsible individuals who will implement the process of securing the database of an organization. Company Chief Executive Officer Responsible for overseeing the success of...
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...INTRODUCTION This plan is an integral part of North Side’s ongoing efforts to achieve compliance with federal and state laws relating to billing for clinical services. The Plan creates a comprehensive and centralized system of oversight for bill coding, education, chart review, reporting and discipline (“Discipline,” as used throughout this policy shall include all steps described in the Human Resource policy manual and faculty policies and regulations including, without limitation, termination and tenure revocation). This Plan provides for oversight by a Compliance Program Medical Director and Compliance Officer. Although the intent is to encourage compliance through a centralized audit system, it remains the responsibility of each individual involved with the billing process, from physicians and other providers to clerical staff, to comply with the law. The purpose of this Plan is to ensure that clinical services are adequately documented and that properly coded bills are submitted only for documented services. This Plan is to be read in conjunction with and is an integral part of the University of Rochester Medical Center Compliance Plan, which is set forth in a separate document. In addition, it is anticipated that individual departments of the University will create specialty-specific billing compliance plans, which will be subject to review by the Compliance Program Medical Director and Compliance Officer. The University acknowledges that this plan is only the beginning...
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...advantage in lax conditions and to profit by misrepresentation and manipulation. Hence, the main reason for establishing the securities legislation was because large security market requires operating procedures that would protect investors from fraud and guarantee an adequate supply of capital for economic growth. Background of the SEC The Securities and Exchange Commission (“SEC”) is one of several public and private sector rule-making organizations that have an effect on financial reporting for businesses. It plays a crucial role in the development and improvement of financial reporting theory and practice. Frequently the work, accomplishments and contributions of the SEC do not receive the attention given to other group, such as the Financial Accounting Standards Board, the Government Accounting Standards Board, or the American Institute of Certified Public Accountants. A common mistaken belief is that securities legislation only begun...
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...Budgetary Overview Dawn Hammer EDA-535 June 2, 2015 Welcoming a new board member, superintendent, or school level administrator can be a difficult task when it comes to the budget aspects of any school district. Thus it is vital for any administrator or person involved in the various aspects of the budget examine the basis for budget making decisions and the key accounting principles to be followed by all school districts. These budgetary processes can be addressed with four keystone parts. In the first area of emphasis is to understand the school districts generally accepted accounting practices on which the budget is to be founded. From there it is also essential to identify the key roles of the superintendent in the budgetary process as well as the role of those sitting on the board as school board members. This paper will also examine the methods and accounting principals in place to ensure that the budget is balances as well as coordinated accurately. Finally we shall look at generally accepted timelines for a budget as well as projections for student enrollment and all necessary funding ideals that should be included. Generally Accepted Accounting Practices Regardless of the school, if there is to be a excellence in education, there is a requirement that the leaders have a vision and process for obtaining that vision (Bernhardt, 2013). The same can be said when designing a budget and working within the confines of the generally accepted accounting principles...
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...1.0 INTRODUCTION Auditing is a process which a capable person accumulates and examines evidence about the information related to the purpose of determining and reporting between proven information and established criteria (Arens et al., 1999). Audit is one of important elements that should have by a government in order to achieve the objective of every project. With audit it is also can ensuring the activity and event of the organization comply with the standard that has been planned. The auditing process will be held by the Auditor General which is being appointed by Yang di-Pertuan Agong with the advice of Prime Minister after consultation with the Conference of Rulers. In Malaysia, public sector auditing extends to all levels of government such as Federal government, State government and Local government. Besides they have to keep a proper record in order to provide a source to report to the Parliament. By having an audit it also to show a management of public funds with a trust and term ‘true and fair view’ used to a role of Auditor General in carrying their duties. Without public auditing there might be so many projects that cannot be achieved their target and obviously there are tons of waste and misuse of the money. Besides that there are two types of audit which is internal and external audit. Both types of audit are different from each other and plus under the external audit there are three types such as Financial Audit, Compliance Audit, and Performance Audit. Public...
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...Cambodia ACCOUNTING AND AUDITING May 15, 2007 Contents Executive Summary Preface Abbreviations and Acronyms I. Introduction II. Institutional Framework III. Accounting Standards as Designed and as Practiced IV. Auditing Standards as Designed and as Practiced V. Perception of the Quality of Financial Reporting VI. Policy Recommendations EXECUTIVE SUMMARY This report provides an assessment of accounting and auditing practices within the corporate sector in Cambodia with reference to the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB), and the International Standards on Auditing (ISA) issued by the International Federation of Accountants (IFAC). This assessment is positioned within the broader context of the Cambodia’s institutional framework and capacity needed to ensure the quality of corporate financial reporting Cambodia is putting in place an institutional framework with regard to accounting, auditing, and financial reporting practices. However, institutional weaknesses in regulation, compliance, and enforcement of standards and rules still exist. The accounting and auditing statutory framework suffers from inconsistencies among different laws. Although the national accounting standards and auditing standards are based on IFRS, and ISA, respectively, they appear outmoded and have gaps in comparison with the international equivalents. There are varying compliance gaps in both accounting and auditing practices. These gaps...
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...Group 1 Team Assignment CSEC 630- 9026 Jeff Daniels Written by: Kevin Alton, Nadia Iqbal, and Alex Polevoy July 2015 Table of Contents Introduction.…………………………………………………………………..………….3 Section I: iTrust Threats & Vulnerabilities and Countermeasures.……………..…………..3 Section II: Recommended Changes to Security Management Policies………...……………..7 Section III: Adaption of Requirements to Reduce Security Risk……….……………....…......11 Conclusion. …………………………………….…………………………………….…21 References ……………………………………………………………...………………23 Introduction There are multiple benefits of electronic health records (EHR), which include improved care, quicker access to patient files, and increased physician oversight of care. However, with the benefit of convenience of using EHRs, comes the responsibility of protecting electronic protected health information (ePHI) and safeguarding sensitive patient data. The Health Insurance Portability and Accountability Act (HIPAA) focuses on protecting ePHI with guidelines to ensure organizations have implemented “reasonable and appropriate” security measures to adhere to HIPAA rules and maintain patient confidentiality. HIPAA requires covered entities to conduct risk assessments to verify compliance and attempt to uncover areas where ePHI is at risk of...
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...CHAPTER 1 The Role of the Public Accountant in the American Economy Review Questions 1–1 The “crisis of credibility” largely arose from the number of companies that restated their previously issued financial statements as a result of accounting irregularities and fraud. Especially responsible were the very visible Enron and WorldCom fraud cases. Both companies filed for bankruptcy and constituted the largest companies in American history to do so. The extent of the accounting irregularities and fraud being investigated and disclosed brought into question the effectiveness of financial statement audits. In addition, the criminal conviction of Arthur Andersen, LLP, one of the then Big 5 accounting firms, on charges of destroying documents related to the Enron case brought into question the ethical standards of the profession. 1–2 Assurance services are professional services that enhance the quality of information, or its context, for decision making. The two types are: (a) those that increase the reliability of information and (b) those that involve putting information in a form or context that facilitates decision making. 1–3 A financial statement audit is, by far, the most common type of attest engagement. The overall assertion, made by management, most frequently is that the financial statements follow generally accepted accounting principles. 1–4 A large corporation with securities listed on a stock exchange is required by the rules of the stock...
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...ones. Possessing commercial awareness and excellent presentation, verbal communication and organizational skills. Having a ability to meet and exceed targets as well as the relevant administrative, commercial, sales and personnel work experience required for a successful recruitment consultant. CAREER OBJECTIVE To pursue a demanding HR Role within a reputed firm with the approach to take up responsibilities to accomplish organizational goals where in my skills and potentials are being utilized to the maximum; alongside focusing on the scope of enhancing my personal skills & gaining maximum knowledge during my tenure to contribute to the growth of the firm. KEY SKILLS HR Department Startup Employment Law HR Policies & Procedures Staff Recruitment & Retention Employee Relations Benefits Administration Orientation & OnBoarding HRIS Technologies Training & Development Performance Management. PROFESSIONAL EXPERIENCE Assistant HR From 26/11/2013 till 01/02/2015 HR Officer from 01/02/2015 – 01/02/2016 NEXTCARE, Allianz, Egypt. NEXtCARE specializes in providing complete health insurance management and third party administration services. It combines unmatched flexibility, leading software solutions and customized management services for insurers and other payers of healthcare. As well as being a member...
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...Lesson 5 Active Directory Administration Key Terms access token Created when a user logs on, this value identifies the user and all of the user’s group memberships. Like a club membership card, it verifies a user’s permissions when the user attempts to access a local or network resource. Anonymous Logon Special identity that refers to users who have not supplied a username and password. authenticate To gain access to the network, prospective network users must identify themselves to a network using specific user accounts. authentication Process of confirming a user’s identity using a known value such as a password, pin number on a smart card, or the user’s fingerprint or handprint in the case of biometric authentication. authorization Process of confirming that an authenticated user has the correct permissions to access one or more network resources. batch file Files, typically configured with either a .bat extension or a .cmd extension, that can be used to automate many routine or repetitive tasks. built-in user accounts Accounts automatically created when Microsoft Windows Server 2008 is installed. By default, two built-in user accounts are created on a Windows Server 2008 computer: the Administrator account and the Guest account. Comma-Separated Value Directory Exchange (CSVDE) Command-line utility used to import or export Active Directory information from a comma-separated value (.csv) file. Comma-Separated...
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...Corporate Governance Apple’s Board of Directors 07 May 2013 Introduction As we all know, the competition in IT industry is extremely intensive. Tremendous amount of companies are providing customers various electronic products with different features. However, Apple is the most popular and amazing company on the earth, brought us the most delicate, fancy, high-end electronic devices and software just like from future. It is the kind of company, who totally blew people’s mind and change people’s life on the way they listening to the music, making phone call, taking photos and etc. Apple Inc., formerly Apple Computer, Inc., is an American multinational corporation, which was founded by Steve Jobs, Steve Wozeniak on April, 1976 with a release of the Apple 1, and it was incorporated in Cupertino, California in 1977. Apple is the world’s second-largest information technology company by revenue after Samsung Electronics and the world’s third-largest mobile phone maker after Samsung and Nokia. However, the company is facing a problem for its contractor’ labor practices its declining market value. Board According to the Model Business Corporation Act, the Board has fiduciary duty, including duty of care, duty of loyalty and fair dealing, and duty of supervision. Also, based on the judgment rule, it protects board members from liability if they make reasonable decision. There is no certain form of board is perfectly good from every company. However, assuming all public firms have...
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...The risk return tradeoff is perfect to explain the merger of InterClean with EnviroTech, the higher the risk higher is the possible return on investment. The merger offers tremendous opportunities, with which come structural and managerial challenges. As a midlevel sales manager, the opportunity is to develop a successful plan to implement InterClean new strategy of expanding its products offerings, from a market segment strategy servicing a targeted group, to a mass marketing strategy servicing the entire market providing full-service cleaning solutions in the health care industry. For the purpose of the assignment will explore in dept four pertinent areas, job analysis, workforce planning, selection method, and hand pick 7 employees to represent the team. Job analysis information Job analysis describes the process of obtaining information about jobs; the information is used for many business purposes, regardless of how the information is collected. Job analysis pertains to data regarding the tasks to be completed on the job along with necessary personal characteristics to perform the tasks such as, experience, education, personality, and specialized training. Job analysis also identifies behavioral requirements, the number of employees needed, and the skill sets required to do the jobs in the short-run. Job analysis is consisted of two parts, job description and specification. Job description is a written summary of task requirements, and job specification is a written...
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...Phase II: Policies and procedures for protecting the IT assets Contents I. Introduction 2 II. Diagram of the proposed solution 3 III. Phase I:Access Control Risk Mitigation 3 1. Identified Treats and vulnerabilities 3 2. IT assets 4 3. Treats and vulnerabilities per IT Domain 4 4. The System Security Team 5 5. Access Control Plan 5 IV. Phase II: Policies and procedures for protecting the IT assets 6 1) General Security Practices for VPN Remote Access 6 2. Protecting Cyber Assets: Secure Interactive Remote Access Concepts 7 2. How Employee Accesses the Corporate Network 9 3. How external Partners (Vendor) Access the Corporate Network 9 V. Conclusion 13 I. Introduction Access control mechanisms operate at a number of levels in a system, from applications down through the operating system to the hardware. Higher-level mechanisms can be more expressive, but also tend to be more vulnerable to attack, for a variety of reasons ranging from intrinsic complexity to implementer skill levels. Most attacks involve the opportunistic exploitation of bugs; and software that is very large, very widely used, or both (as with operating systems) is particularly likely to have security bugs found and publicized. Operating systems are also vulnerable to environmental changes that undermine the assumptions used in their design. The main function of access control in computer operating systems is to limit the damage that can be done by particular groups, users...
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