...Classroom Case Demonstration “Something’s Fishy at Jones Company – from Investigation to Confession.” Designed for the classroom or a seminar, an intrepid seasoned internal audit manager and an inexperienced but willing staff auditor investigate suspicious financial activity at Jones Company. Their discoveries reveal their hunch was right, and they are able to stop the fraud. This case can be used in a classroom or seminar setting to: ● Discuss the Fraud Triangle and the importance of symptoms ● Discuss accounting symptoms of fraud ● Perform financial statement analyses to determine if fraud is suspected ● Identify and test a fraud hypothesis ● Analyze an interview ● Analyze an interrogation ● Draw conclusions and prepare fraud reports The case requirements include: 1. Perform horizontal and vertical analyses of the financial statements. 2. Describe other financial statement analyses that the auditor could have performed. 3. Describe a public records search. 4. Analyze this case using the fraud triangle. 5. What is the fraud hypothesis in this case? Session Topics This case includes teaching notes (provided on the conference website) and a video (30 minutes) depicting a suspect interview and a separate interrogation. The video highlights verbal and non-verbal cues to look for when interviewing and a non-confrontational approach to interrogation. During this session we will view the video and discuss how the case might be used in the classroom or seminar. Copies of the video will...
Words: 9218 - Pages: 37
...Five Questions a Project Manager Should Ask About Every Estimate Anthony A DeMarco, President, PRICE Systems, L.L.C. Introduction Every day, project managers make decisions based on estimates. Since each decision can determine whether a project succeeds or fails, accurate estimates are critical. Projects launched without a rigorous initial estimate are five times more probable of experiencing delays and cancellations. Even projects with sound initial estimates are doomed to overrun cost and schedule budgets if they are not guided by rules of thumb and rigorous estimates-to-complete. Therefore, project managers must be armed with simple metrics and rigorous estimating models to be successful. Simple or complex, there are five questions project managers should ask about every estimate as they define and manage their projects. This paper stresses the value of accurate estimating, the project management discipline developing estimating rules-of-thumb and the application of those metrics to aid successful decision-making. Project Managers must be Accurate Estimators The key to successful project completion is an accurate estimate and a realistic risk assessment. Capers Jones, in a study of two hundred and fifty complex, software-intensive projects identified only twenty-five as successful in achieving their initial cost, schedule and performance objectives. Jones defines a failed project as one that is six months over schedule and fifteen percent over its cost estimate (p.5). Cost...
Words: 1955 - Pages: 8
...Five Questions a Project Manager Should Ask About Every Estimate Anthony A DeMarco, President, PRICE Systems, L.L.C. Introduction Every day, project managers make decisions based on estimates. Since each decision can determine whether a project succeeds or fails, accurate estimates are critical. Projects launched without a rigorous initial estimate are five times more probable of experiencing delays and cancellations. Even projects with sound initial estimates are doomed to overrun cost and schedule budgets if they are not guided by rules of thumb and rigorous estimates-to-complete. Therefore, project managers must be armed with simple metrics and rigorous estimating models to be successful. Simple or complex, there are five questions project managers should ask about every estimate as they define and manage their projects. This paper stresses the value of accurate estimating, the project management discipline developing estimating rules-of-thumb and the application of those metrics to aid successful decision-making. Project Managers must be Accurate Estimators The key to successful project completion is an accurate estimate and a realistic risk assessment. Capers Jones, in a study of two hundred and fifty complex, software-intensive projects identified only twenty-five as successful in achieving their initial cost, schedule and performance objectives. Jones defines a failed project as one that is six months over schedule and fifteen percent over its cost...
Words: 1955 - Pages: 8
...skills to the CEO. You will share some of the essential strategic and administrative steps for this important function of Human Resources and will include metrics for which to evaluate the recruitment and selection approach that will be implemented. The situation: Suppose that you are the new HR Director at HSS (the case study presented in our Course Resources under modules) and you have already made a presentation to the CEO and the Board of Directors on the need for HR planning and and enhanced strategic role that HR must play in the organization. After that presentation, and having read the research on managing human resources strategically that you have presented (assignment 2 literature review), the CEO confides that she has been thinking about how the senior staff in the organization are recruited and selected. As a result, she has asked you to propose new recruitment and selection methods for the senior level employees. Deliverable: The CEO's directive to you is to prepare a short (approximately five-page double spaced) proposal that includes at the least: 1. A cover memo to the CEO providing an overview of the task assigned and a summary of your proposal 2. A description of at least three recruitment approaches that could be considered 3. A description of at least three selection approaches that could be considered 4. A cost/benefit analysis and comparison of the approaches of both the recruitment and selection approached 5. Metrics the organization...
Words: 674 - Pages: 3
...Assignments for Information Systems II: module A - 2012 Assignments are based on the Chapter Capstone Case: Softwear, Limited case study at the end of each chapter of the prescribed textbook, (Analysis and Design for Systems 9th edition, 2012, by GN Shelly and HJ Rosenblatt.). All assignments * Are group assignments. Students choose their own groups. Groups must have between 3 and 5 members. * Be presented as a report. * Have a front page, listing all group member names in alphabetical order of the surnames. Include the student number as well. If you move to another class or group, you must inform all lecturers involved. Assignment marks will not be corrected at the end of the year. Chapter 1 1. Write an employment advertisement for a new systems analyst position at SWL. Consider the business profile choice of SWL when you write the advertisement. 2. Give at least two places where you will advertise this position. Give reason(s) for your choice. Why do you think it will attract the right person? What will be the cost of the advertisement? Provide, in an appendix, the published rates for advertisements where the advertisement will be placed. Advert: Systems Analyst Short job description/Purpose of job | (2) | | Qualifications | (2) | | Experience required | (3) | | Key performance areas / Job description | (5) | | Salary range | (1) | | Contact | (2) | | Other | (5) | | | (20) | | Advertisement details (Remember it...
Words: 1015 - Pages: 5
...Assignments for Information Systems II: module A - 2012 Assignments are based on the Chapter Capstone Case: Softwear, Limited case study at the end of each chapter of the prescribed textbook, (Analysis and Design for Systems 9th edition, 2012, by GN Shelly and HJ Rosenblatt.). All assignments * Are group assignments. Students choose their own groups. Groups must have between 3 and 5 members. * Be presented as a report. * Have a front page, listing all group member names in alphabetical order of the surnames. Include the student number as well. If you move to another class or group, you must inform all lecturers involved. Assignment marks will not be corrected at the end of the year. Chapter 1 1. Write an employment advertisement for a new systems analyst position at SWL. Consider the business profile choice of SWL when you write the advertisement. 2. Give at least two places where you will advertise this position. Give reason(s) for your choice. Why do you think it will attract the right person? What will be the cost of the advertisement? Provide, in an appendix, the published rates for advertisements where the advertisement will be placed. Advert: Systems Analyst Short job description/Purpose of job | (2) | | Qualifications | (2) | | Experience required | (3) | | Key performance areas / Job description | (5) | | Salary range | (1) | | Contact | (2) | | Other | (5) | | | (20) | | Advertisement details (Remember it...
Words: 1015 - Pages: 5
...Considerations for Infusions Therapy in Rheumatoid Arthritis Verus Malignancy by Nicole Furfaro and Philip J. Mease was published in 2008 in the Journal of Infusion Nursing. The article is about the different treatment available for rheumatoid arthritis especially the drug rituximab. It discusses the effects of the medication and important factors infusion nurses need to monitor and be aware of while administering this drug. Another article Treatment of Early Rheumatoid Arthritis by Karim Raza, Mike Salmon and Christopher Buckley was published in 2005 in the Journal Therapy. This article discusses the importance of early treatment of rheumatoid arthritis and compares different studies relating to the treatment of RA. Summary of the Article According to Smelter (2009), Rheumatoid arthritis is an autoimmune disease that causes chronic inflammation of the joints. Rheumatoid arthritis can also cause inflammation of the tissue around the joints, as well as other organs in the body. Patients with RA should receive aggressive and early treatment to slow...
Words: 1355 - Pages: 6
...1. Diagramming Method When it comes to recording the results of a system analysis, there are so many diagramming tools and methods available that it can be difficult deciding which one to use. Before discussing the details of any template or methodology, there are two principles that are common to all diagramming techniques. First, the context of a diagram must be clear, and second, each diagram must present a view of the system that is independent of other views. A diagram's context must be fully understood by its title, title block, a reference to a larger (smaller) context, or some combination thereof. Time and version dependencies should also be considered. Care to waste your time writing a new program - from an old database document? A date and time stamp will resolve any confusion. If you can expect a second version to be made (almost always), a version identification will also help. Some media (e.g. the Internet) facilitate keeping a document within context, while others (e.g. paper) require extra care. If there will be more than one type of diagram for a system, each diagram type must be Orthogonal to all the others. Orthogonal projections show aspects of a system from perspectives that are fully independent of each other. In the same way that an architect views a building plan from front, side and planar elevations (relating to the perpendicular x, y and z axes), we we want to view a system from similar orthogonal views. Given a 3-dimensional system, any 2-dimensional...
Words: 2185 - Pages: 9
...Counseling Ethics Christin M. Jungers, PhD, LPCC, NCC is an Associate Professor of Counselor Education at Franciscan University of Steubenville. She obtained her doctoral degree in Counselor Education and Supervision from Duquesne University and has worked in the field as a counselor since 2000. Christin is a licensed professional clinical counselor, as well as a National Certified Counselor. Her clinical work spans a variety of issues and includes counseling with individuals, couples, and families. Currently, she offers pro-bono counseling services in Steubenville and Wintersville, Ohio through the Catholic Diocese of Steubenville. She is the editor of The Counselor’s Companion: What Every Beginning Counselor Needs to Know (co-written with Jocelyn Gregoire), as well as numerous articles. Christin also has conducted trainings abroad in the Seychelles Islands and in Mauritius, which have been aimed at providing consultation to emerging counseling programs. Jocelyn Gregoire, CSSp, EdD, LPC, NCC, ACS has been a Roman Catholic priest for 25 years and has been involved in the counseling field for many years. He is an Assistant Professor in the Department of Counseling, Psychology, and Special Education at Duquesne University in Pittsburgh, Pennsylvania. In addition to his doctorate in Education, he holds two other graduate degrees. Through his expertise as a professional counselor, Dr. Gregoire has helped thousands of people across the world in their journeys toward...
Words: 13374 - Pages: 54
...efficiently. System analysis and design consists of four major phases and they are the planning phase, the analysis phase, the design phase and the implementation phase. The planning phase is the fundamental two-step process of understanding why an information system should be developed and creating a plan for how the project team will develop it. The deliverables from this phase is the project plan. The analysis phase answers the questions of who will use the system, what the system will do, and where and when it will be used. A system proposal is the deliverable of this phase. The design phase decides how the system will operate. The final stage is the implementation phase, during which the system is actually built or purchased in the case of packaged software design. The system development life cycle (SDLC) is the process of understanding how information system can support business needs, designing the system, building it, and delivering it to users. The system analyst plays a key role in information systems development projects. The system analyst assists and guides the project team so that the team develops the right system in an effective way. System analysts also identify the needs of the organization and design systems to implement those changes. Analysts must have the technical skills to understand the organizations existing technical...
Words: 5796 - Pages: 24
...SYSTEM ANALYSIS AND DESIGN System development life cycle INTRODUCTION Systems Development: is the entire process of creating an application, gathering user requirements, designing the database, designing the modules, coding the programs, testing the product and implementing it. The historical perspective provides insights that inform today’s work. The history started with business applications created in the 1950’s, develops under the influence of legacy systems, and evolves together with technological and social factors. The significance of system changes has increased. Moreover, many specialists now need certain skills in the analysis, understanding, and evaluation of the system development and evolution processes. Systems are created to solve problems. Early systems development often took place in a rather chaotic and haphazard manner, relying entirely on the skills and experience of the individual people members performing the work. The history of systems development has a different fundamental change agent, a different factor which may be thought of as driving the history, of stimulating long-run changes. All system development efforts engage in some combination of the below tasks, System conceptualization, System requirements and benefits analysis, Project adoption and project scoping, System design, Specification of software requirements, Architectural design, Detailed design, Unit development, Software integration and testing, System integration and testing, Installation...
Words: 4408 - Pages: 18
...Columbia, Dick’s, and Sportswear Financial Analysis Lynnette Villarreal Webster University Abstract This paper will address a financial comparison analysis for three like sportswear companies—Columbia Sportswear Company, Dick’s Sporting Goods and Big 5 Sporting Goods, Corporation. The analysis is conducted by leveraging three kinds of financial statistics used to spot issues in companies’ financial information—common size analysis and ratio analysis. The following is a synopsis of the three companies and their financial comparison. It will provide financial data that managers use to keep alert of anything that should be reporting to there top director of the company. Executive Summary The FINC 5880 course is charged to do a financial comparison of three for profit organizations that are publicly traded. Yahoo Finance will be used to retrieve the latest financial for the three companies. This study will compare and contrast the companies by providing background information. Financial statements provide businesses with the basic tools for determining how well their operations perform at all times. Many entrepreneurs do not appreciate that financial statements have a value that goes further than their use as supporting documents to loan applications and tax returns (Gitman, 2006). These statements are concise reports designed to summarize financial activities for specific periods. Owners and managers can use financial statement analysis to assess the past and...
Words: 5303 - Pages: 22
...& design, information modeling, and object-oriented methodology classifications. 3. Define and describe a Data Flow Diagram (DFD) and an Entity-Relationship Diagram (ERD). 4. Define and describe attributes, operations and relationships in an object-oriented methodology. 5. Define and describe the foundational characteristics of an object-oriented methodology. 6. Describe two classic information systems development challenges and their potential resolution. 7. Discuss Classification Theory and its relationship with object-oriented methodologies. 8. Describe Rational Corporation's Unified Software Development Process. 9. Define parallelism, substitution and omission. 10. Describe the Unified Modeling Language (UML) and describe Use Case, Class Diagram and Interaction Diagram. 11. Describe a simplistic object-oriented methodology for applying and using the UML. 12. Describe the foundational characteristics of the UML’s Class Diagram DESIGN A generic systems development life cycle (SDLC) was presented in an earlier chapter. You may recall that the purpose for this version of a SDLC was to give you a simplified way of sequentially studying the activities that are utilized to produce software-intensive information systems. In reality the SDLC for such systems is as diverse and variable as the organizations that create these systems. What is common is that all organizations follow some SDLC for the creation, maintenance and evolution of their software-intensive information...
Words: 13243 - Pages: 53
...JÖNK ÖP ING INT E RNA T IONA L B U S INE S S S CHO O L JÖNKÖPING UNIVERSITY The traditional vs. the online market A study of consumer behaviour and consumer preferences in the purchase of high-involvement products Bachelor Thesis within Business Administration Author: Denis Čelhasić Tommy Grdić Lukas Özer Tutors: Maya Paskaleva Olga Sasinovskaya Jönköping January 2008 ii Acknowledgements First of all, we would like to express appreciation to our academic tutors, Olga Sasi-novskaya and Maya Paskaleva, for providing valuable feedback and guidance on our work. We would also like to thank Robert Bengtsson, CEO at MindValue AB in Gothenburg, Sweden, for supporting us throughout the research by sharing ideas and vital information concerning the marketing industry on the Internet, as well as the operations of MindValue AB itself. We would further like to take the opportunity to send gratitude to the interview-ees making it possible for us to retrieve the information essential for conducting this study. Finally, our thanks goes to Carl Emil Svedin, legal counsel at Saab AB in Linköping, Swe-den, for taking his time to validate the credibility of our translations made of the transcripts from the interviews. Denis Čelhasić Tommy Grdić Lukas Özer January 2008 Jönköping International Business School iii Bachelor Thesis in Business Administration Title: The traditional vs. the online market: A study of consumer be-haviour and consumer preferences in the purchase of high-involvement...
Words: 11121 - Pages: 45
...Fourth Edition Reframing Organizations Artistry, Choice, and Leadership LEE G. BOLMAN TERRENCE E. DEAL B est- se l l i n g a u t h o rs of LEADING WITH SOUL FOURTH EDITION Reframing Organizations Artistry, Choice, and Leadership Lee G. Bolman • Terrence E. Deal Copyright © 2008 by John Wiley & Sons, Inc. All rights reserved. Published by Jossey-Bass A Wiley Imprint 989 Market Street, San Francisco, CA 94103-1741—www.josseybass.com No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning, or otherwise, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc., 222 Rosewood Drive, Danvers, MA 01923, 978-750-8400, fax 978-6468600, or on the Web at www.copyright.com. Requests to the publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030, 201-7486011, fax 201-748-6008, or online at www.wiley.com/go/permissions. Credits are on page 528. Readers should be aware that Internet Web sites offered as citations and/or sources for further information may have changed or disappeared between the time this was written and when it is read. Limit of Liability/Disclaimer...
Words: 193447 - Pages: 774
