...1. CASE SUMMARY Androids is an audit firm which provides audit and consulting services to their clients. Androids & Co started in 1913 when Arthur and Clarence, both from the audit firm of Price, bought out a small audit firm in Illinois to form Arthur, Clarence & Co, which became Androids & Co in 1918. Arthur Androids, who is the founder, headed the firm of Androids & Co until his death in 1945. He was a passionate supporter of high standards in the accounting industry. In 1945, Leonardo Sparky, who handled Androids at the founder’s death, continued this emphasis on honesty. For all these years, Android’s motto was “Think Straight, Talk Straight”. David Lawrence joined Androids twenty years ago and earned a salary of USD 700,000 per annum. David is Androids’ partner and auditor who are responsible in auditing Enronaa’s account since 1987. Enronaa is a client of Androids for the past 16 years. David is one of the Androids’ partners who are responsible to check on Enronaa’s account and to ensure that they fairly representing the state of the business. The issues arise when there are evidences suggesting that Androids assisted Enronaa to sort of increase reported returns of off-balance sheet activities by units called raptors. In addition, the second issue that arises in Enronaa is many off-book partnerships were not properly accounted for. From this issue, David stated that millions in debts and losses had to be reflected in Enronaa’s books. David also confessed...
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...Updating Android operating system, is it really safe? All Android devices at risk of being hacked when installing OS system updates _ Pileup Flaws By Raunak Chatterjee and Anisha Agarwal Student of Computer Science and Engineering department of Calcutta Institute of Technology Email: rnk.chatterjee.cit@gmail.com ------------------------------------------------- Anishaagarwal1992@gmail.com Abstract: Android is a Linux based operating system. Initially developed by Android, Inc., which Google backed financially and later bought in 2005, Android was unveiled in 2007 along with the founding of the Open Handset Alliance—a consortium of hardware, software, and telecommunication companies devoted to advancing open standards for mobile devices. The first publicly available smartphone running Android, the HTC Dream, was released on October 22, 2008. Android's source code is released by Google under the Apache License; this permissive licensing allows the software to be freely modified and distributed by device manufacturers, wireless carriers and enthusiast developers. As of July 2013, Android has the largest number of applications, available for download in Google Play store which has had over 1 million apps published, and over 50 billion downloads. A developer survey conducted in April–May 2013 found that Android is the most used platform among developers: it is used by 71% of the mobile developers’ population. From astro 1.0 to kit Kat android make itself evolved. For evolving...
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...ACC 4291 INTEGRATED CASE STUDY Case Summary: Androids Under Attack SEM 1 2013/2014 Case Synopsis 1918 : Arthur Androids form an audit firm called Androids & Co. For many years, the Androids’ motto was “Think straight, talk straight” as it emphasis on honesty. 1987 : David Lawrence appointed as Androids’ partner in charge of auditing Enronaa’s accounts. His job was to check Enronaa’s accounts and to make sure that they fairly represent the state of the business. 1997 : US SEC found Androids guilty of issuing materially false and misstatement audit reports on Solid Waste financial statements for the period 1993 through 1996. Androids and Solid Waste agreed to pay USD 229 million to settle the class-action suit. The Solid Waste case followed Androids’ decision to pay USD 110 million to settle a lawsuit on audits at Sunbaemic. Both cases are the point of discussion between David and Ken Bailey, a junior partner to solve the Enronaa’s case. 2001 : David began to painfully explain the technical intricacies of Enronaa’s accounting to Ken. Both of them knew that the firm is in deep trouble and another scandal in the likes of Enronaa may end their business. The future of 85,000 staffs in 390 offices in 84 countries lies in David’s hand. Protagonist/Decision-maker Obviously, the decision-maker of the case is David Lawrence; one of the Androids’s partners. He is in...
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...TITLE : CASE STUDY ANDROIDS UNDER ATTACK 1) EXECUTIVE SUMMARY The case study is about Androids is under attack as it was already in the news, and what made Androids a tastier target was the fact that Enronaa was not the first time. Its start from they had used accounting practices that allowed Enronaa to hide its debts, but really these are all within the context of fair value accounting. Androids was critics that the auditors were incompetent, at worse, they deliberately overlooked irregularities at Enronaa in order not to lose the lucrative stream of consulting and other work it provided. Androids also had prior entanglements with the Securities and Exchange Commission (SEC). Androids agreed to pay the SEC a civil penalty of USD 7 million to settle charges related to the firm’s work as auditors of Solid Waste. This issue is the US SEC found Androids guilty of issuing materially false and misleading audit reports on Solid Waste financial statements for the period 1993 through 1996. Then, Androids also issued an audit report on Solid Waste’s financial statements in which it stated that the company’s financial statements were presented fairly, in all material respects, in conformity with generally accepted accounting principles (GAAP) and that Androids had conducted its audit of those financial statement in accordance with generally accepted auditing standard (GAAS). So, SEC found that Androids’ representations were materially false and misleading. While, Solid Waste’s financial...
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...Table of Contents What Is Malware? ..………………………………………………………… 3 History of Malware …………………………………………………………. 4 Types of Malware …………………………………………………………… 5 How to Prevent Malware …………………………………………………… 7 Attacks on Mobile Devices …………………………………………………. 9 Conclusion …………………………………………………………………. 11 References ……………………………………………………………………. 14 What is malware Malware, short for malicious software, is any type of software that is used in order to disrupt regular computer operations, gather sensitive information, or gain access to private computer systems. Malware is not something new to computers; it is as old as software itself. Programmers have been creating it for as long as they have been creating legitimate software. There are many different reasons as to why a programmer would create such malware. Some programmers create malware for reasons as simple as pranks and experiments or more serious and organized Internet crime malware. There are many different types of malware that will be explained later but one must know that each type of malware attacks a computer in a different way and causes different levels of damage. (What is Malware, 2014) Creating malware is a very vicious thing to do. It attacks an individual’s computer without the knowledge of the user and before they know it, personal information is stolen and the computer is damaged. What would make someone want to create such a thing? In the earlier stages of software...
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...ACC 4291Integrated Case StudySem 2, 2014/15 Androids Under Attack By Ali Shah Hashim David Lawrence, 43 years of age, joined the auditing firm of Androids 20 years ago and earned a salary of USD 700,000 per annum. He was the Androids’ partner in charge of auditing Enronaa’s accounts since 1987 – his job was to check Enronaa’s accounts and to make sure that they fairly represent the state of the business. Androids had been Enronaa’s auditor for the past 16 years. On the morning of October 23, David and his auditing team listened in on a call between stock analysts and Enronaa’s executives, who were trying to explain the company’s financial free fall. There were too many unanswered questions. After lunch, David called the entire Enronaa team together in Conference Room 37C1. His heart beat faster as he thought about the net that was closing in on Androids. As his eyes wandered around the room, on one of the conference room walls was an imposing picture of Arthur Androids. David was particularly proud of the long and distinguished history of the firm. His mind wandered as if to witness how in 1913, Arthur and Clarence, both from the audit firm of Price, bought out a small audit firm in Illinois to form Arthur, Clarence & Co., which became Androids & Co. in 1918. Androids, who headed the firm until his death in 1945, was a zealous supporter of high standards in the accounting industry. A stickler for honesty, he argued that accountants’ responsibility was to investors, not...
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...Ransomware Discuss the threat When infected restricts you to access to a computer system. This will become more refined in its targets and methods. Experts predict that the variants of ransomware that hurt the security software that are installed within a computer may particularly target the endpoints which sign up with cloud-based storage solutions like Google Drive, Dropbox, OneDrive and many more. On detecting the endpoint, ransomware will exploit the stored personal credentials of the logged-in user and will even infect the cloud storage that is backed up. McAfee has warned that ransomware attackers will try out as many ways possible to shell out ransom payments from their victims. Degree of damage The most advanced and most damaging ransomware in the wild at the moment, specifically targeting U.S. businesses and individuals. It's a $70 million per year criminal enterprise. Its magnitude is now confirmed by law enforcement. Some quick math shows $18,145 in costs per victim, caused by network mitigation, network countermeasures, loss of productivity, legal fees, IT services, and/or the purchase of credit monitoring services for employees or customers. As you can see, the total costs of a ransomware infection goes well above just the ransom fee itself, which is usually around $500 but can go up to $10,000. What it attacked Ransomware is a type of malware that infects a computer and restricts a user’s access to the infected computer. This type of malware...
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...2014” report: The security report of Sophos (Security Threat Report 2014 Smarter, Shadier, Stealthier Malware. (n.d.). Retrieved August 19, 2014, from https://blackboard.strayer.edu/bbcswebdav/institution/CIS/502/1144/Week8/sophos-security-threat-report-2014.pdf) highlights the emerging security risks in the world. It the report, they have identified the following concerns for 2014: a. More efficient Botnets: The botnets become more resilient and stealth by the year 2014. Along with many known attributes, the sharing and copying botnet codes have resulted in emerging new botnets which are being used for various attacks all over the world. Also the botnets managers are creating new codes to overcome the counter measures prepared by the antivirus companies and making their botnet more resilient from known security measures. b. Android Malware: Android devices are now enjoying more than 70% of smartphone market share. This caused the OS to become a lucrative target for the cyber attackers. As the...
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...Apple Inc. in 2012: Can it Sustand its Growth and Defend against New Competitive Threats? Introduction Apple Inc is a multinational corporation that sells the iPhone, iPad, iPod, and personal computers. Steve Jobs was its CEO until 2011 and under his control, Apple’s performances was really good and successfully be the world’s most valuable company as measured by market capitalization. The record growth in revenues and profits came primarily from volume increases in the sale of iPhones and iPads. iPhone sales accounted for $47.2 billion, while iPad got $20.4 billion from Apple’s 2011 revenues of $108.1 billion. Apple’s competitive position in the personal computer industry, the company’s product line consists desktop lines of Mac Pro, the iMac, Mac Mini while for the notebook line it has MacBook Pro and MacBook Air. Apple started to create new demand of a product by launching the iPad. In 2012, Apple held 68 percent share of tablet computers market. At that time, no Android-based tablet computer was considered to be a worthy rival to the iPad. Apple was also the leader of digital music player market with 78 percent market shares in 2011. The iPod Touch was the best-selling media player in 2012 with more than 300 million units sold. Another factor that contributed the popularity of the iPod was combination of Apple’s iPod and iTunes. iTunes got 65 percent share of the US digital music market in 2011. The first iPhone launched in 2007, and it was named Invention of the Year...
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...encryption. While this may be sufficient for individual users, it is insufficient for defense needs. Many documented examples exist of hacking of the device lock, as well as defeats of the hardware-level encryption. Once the device is unlocked, there is generally unfettered access to all apps and their associated data. Military applications require additional application-level access controls to provide data security. Unfortunately, there are gaps in the application-level security model of the two predominant mobile operating systems: iOS from Apple and Google Android. Our ongoing research1 looks to address these gaps by developing innovative approaches for fine-grained data protection and access control, taking into account mobile device usage patterns, device characteristics, and usability. Mobile Applications Security Threat Vectors Many threat vectors for infecting personal computers arise from social-engineering attacks that bypass anti-virus defenses. Similar techniques are used in the smartphone and tablet world by...
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...purchased antivirus software for your iPhone, Android, or cell phone? Probably not. Many users believe that their iPhones and Androids are unlikely to be hacked into because they think Apple and Google are protecting them from malware apps, and that the carriers like Verizon and AT&T can keep the cellphone network clean from malware just as they do the land phone line system. (Telephone systems are “closed” and therefore not subject to the kinds of the attacks that occur on the open Internet.) Phishing is also a growing smartphone problem. Mobile users are believed to be three times more likely to fall for scams luring them to bogus Web sites where they reveal personal data: Why? Because mobile devices are activated all the time, and small-screen formatting makes the fraud more difficult to detect. So far there has not been a major smartphone hack resulting in millions of dollars in losses, or the breach of millions of credit cards, or the breach of national security. But with 74 million smartphone users in the United States, 91 million people accessing the Internet from mobile devices, business firms increasingly switching their employees to the mobile platform, consumers using their phones for financial transactions and even paying bills, the size and richness of the smartphone target for hackers is growing. In December 2010, one of the first Android botnets, called “Gemini,” was discovered. The code was wrapped inside a legitimate Android app whose developers did not realize they...
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...Subject Code: | BUSM3097 | Subject Name: | Issues in International Business | Location & Campus (SGS or HN) where you study: | RMIT Vietnam | Title of Assignment: | Case study Assignment | Student name: | Tran Tuan Hoang | Student Number: | 3463819 | Teachers Name: | Thanapat Kijbumrung | Group Number: | 1 | Assignment due date: | 18/12/2015 | Date of Submission: | 18/12/2015 | Number of pages including this one: | 9 | Word Count: | 2339 | RMIT International University Vietnam Bachelor of Business Program Assignment Cover Page GOOGLE STRUGLING TO SURVIDE THE ETHICAL ISSUSES IN CHINA I. Introduction Google is the company who provide a wide range of services to both normal consumers and business. They are best known from their search engine while incorporating with other online technologies such as Gmail and Google chrome. While being one of the top company in the world, Google seem to be struggling when operating in China – the country with the largest number of internet user. Though Google is popular with their motto “Don’t be evil”, they were struggling to adapt with Chinese policy toward certain areas such as censorship and certain actions from the government toward Google prevented it from competing with Baidu –their local competitors. Consequently, Google officially leave china and redirect to Hong Kong in order to escape from the censorship of Chinese government in 2010. This report will analyze certain ethical...
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...will win – the iPhone became a big advantage for any business man. In addition, the leisure culture starts changing. The ease of browsing internet content with the iPhone anywhere, accessing Facebook and reading emails was significant. Playing gaming at you free time with the iPhone became an addiction to everyone. Apple with great precision has read the map and introduces the first iPad on 2010 which became a game change in the portable PC industry. With a larger screen size, the iPad was the ultimate entertainment device at your leisure. Same as the iPhone, the iPad created superior customer experience and dominate the market on 2010-1. In parallel, Google Android OS (operating system) tablets developed by Samsung, Motorola and other vendors Tablets (Blackberry) introduced to the market late 2010. Though Google Android OS was inferior Vs. Apple at the beginning, its competitive advantage was the...
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...Term Paper Keenan Rhines Strayer University Dr. Hammond Elbedour November 26th, 2014 People are moving into a new era of mobile computing, one that promises greater variety in applications, highly improved usability, and speedier networking. The 3G iPhone from Apple is the poster child for this trend, but there are plenty of other developments that point in this direction. In addition to this trend, many mobile applications were designed that perform specific tasks for the mobile user. * Assess the effectiveness and efficiency mobile-based applications provide to capture geolocation data and customer data, and quickly upload to a processing server without users having to use a desktop system. Nowadays, according to statistic, Ninety-seven percent of all smartphone users use mobile applications. Fifty-eight percent of those smart phone users use location-based applications. The results were raised from surveys done by a nonprofit global information security association called ISACA (previously known as the Information Systems Audit and Control Association). The location-based activities were implemented via applications installed on smartphone. These apps using the users current locations was calculated fifty-nine percent of the time but tagging photos on social media such as Twitter or Facebook was estimated forty-four percent. Besides, several mobile apps that capture geographical information, sim-card information and other personal information to share on social...
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...chapter presents concepts, principles and facts related to the study. Related systems are also included as reference to gain more information and ideas to the study. Related Concepts Android The Android platform is the product of the Open Handset Alliance, a group of organizations collaborating to build a better mobile phone led by Google. Android is a complete operating environment based upon the Linux® V2.6 kernel. Initially, the deployment target for Android was the mobile-phone arena, including smart phones and lower-cost flip-phone devices (Ableson, 2009) Initially, Google Inc. bought Android Inc., new comers who make software for mobile phones. Then to develop Android, formed the Open Handset Alliance, in a consortium og 43 companies for hardware, software and telecommunications, including Google, HTC, Intel, Motorola, Qualcomm, T-Mobile and Nvidia (Sihabuddin, n.d). Android offers a sleek and stylish user interface that is highly user-friendly. Anyone can use its functions with ease and it offers a simple but brilliant palette of apps. Android releases its newer versions with improved functionality and usability with higher performance levels. At the same time, a continuous addition of apps to the Android App market makes it more popular among its users with every passing day. Android is designed in such a manner that it doesn’t affect the performance of your phone. It integrates very easily with the mobile phones adding up to its performance due to its strong foundation...
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