...provides for a brief review of 1) The skills that a forensic accountant requires; 2) The role of the forensic accountant in the courtroom; 3) The legal responsibilities of the forensic accountant; and lastly, 4) The role of the forensic accountant in a couple of major accounting fraud scandals. The world of Accounting has seen several major scandals since the early 1990s. These include major accounting failures such as Enron, WorldCom, Adelphia, Tyco, Phar-Mor, Cendant, Computer Associates, AOL, Freddie Mac, ImClone, Qwest Communications, Royal Ahold, Health South Corporation, AIG, Lehman Brothers, and most recently the Olympus Corporation. Some of these have resulted in the collapse and dissolution of the company – Enron, Adelphia; others have resulted in a major restructuring of the company – AOL, AIG, Freddie Mac. Whatever the result, they have all been caused by accounting fraud – either “cooking the books” to hide major losses or to hide the theft of funds. It has also resulted in the failure and absorption of the one of the Big Five Accounting firms – Arthur Anderson. Besides the whistle blower who brought most of these to public view and the lawyers who have been involved their dismantling one of the other major role players, though unsung and unknown, has been the Forensic Accountant. We will be taking a look at this last individual or groups of individuals in most cases. We will look at what they do, their “required” skills and role in courtroom and possibly examine...
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...David G. Fisher Professor Hallawell English 249 (Linguistics) 25 October 2011 Reading between the text message lines: How a culture becomes dependent on electronic communication and changes language skills forever. They are everywhere, in schoolyards, high school halls, businesses and even our own homes and they are having an effect on our culture at this very minute. You may even be reading this on one right now. They are cell phones and more and more they are being used for more than just talking; they are being used to send e-mail, text, and instant messages. What originally started out as a way to have more communication in case of emergencies and to have a way for teenagers and adults to stay connected to what is going on in each other’s lives has become a barrier to language abilities. (Bauerlein) In the immediacy of our consumer society we have become too reliant upon instant information and it has affected our way of communicating. A cell phone is now a device that can keep us continually linked to the internet, e-mail and text messages. The price for this convenience is that we have lost the ability to communicate effectively face to face or in writing, thusly loosing parts of our literacy level in this country. When the miracle of cell phones first came into popular use, most people were not that interested in the text message mostly because there was an extra charge associated with using the feature. After more time and as the phone plans began to...
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...as identity theft. Also, if hackers were to hack into the computer systems that control our infrastructure they could possibly turn off or damage our power grids or if they were to hack into the systems that control air traffic control, they could crash airplanes and disrupt travel for millions of people. On a larger scale if hackers were to hack into nuclear power plants they could possibly cause a nuclear meltdown. (GORMAN, 2009) Question 4: Criminal law statutes now protect your name and identity, your communications, and your ideas. Match each of these categories with the appropriate criminal law statute and explain how each statute can be violated. Name and identity = “Identity Theft and Assumption Deterrence Act of 1998” (Baumer, 2011). This statute protects individuals from having their identity stolen and used to commit a crime or make purchases in that person’s name that were not initiated by that person. Communications = “Electronic Communications Privacy Act of 1986” (Baumer, 2011). This statute was initially created to protect individuals from having the companies they worked for from spying on them and revealing information that they illegally obtained. This is a very good law and I personally run into this all the time as a systems administrator. For instance,...
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...Welcome to WritePoint, the automated review system that recognizes errors most commonly made by university students in academic essays. The system embeds comments into your paper and suggests possible changes in grammar and style. Please evaluate each comment carefully to ensure that the suggested change is appropriate for your paper, but remember that your instructor's preferences for style and format prevail. You will also need to review your own citations and references since WritePoint capability in this area is limited. NOTE: WritePoint comments are computer-generated writing and grammar suggestions inviting the consideration and analysis of the writer; they are not infallible statements of right/wrong, and they should not be used as grading elements. Also, at present, WritePoint cannot detect quotations or block-quotes, so comments in those areas should be ignored. Please see the other helpful writing resources in the Tutorials and Guides section of the Center for Writing Excellence. Thank you for using WritePoint. Information Technology Acts Joey Griffith BIS/220 August 28, 2012 Dr. Kathryn Moland University of Phoenix Information Technology Acts ...
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...The Value of Digital Privacy in an Information Technology Age Diana Flynn Strayer University Professor James Merola April 30, 2012 1. List and describe at least three (3) technologies that allow an individual to research citizen’s private data. Intelius.com is a technology that helps people find family members, friends, classmates, military buddies and almost anyone living in the United States. It sells background information to anyone or anybody regardless of who you are. DateCheck is a site hosted by Intelius which stores reports including names, addresses, birth dates, court records, and cell phone numbers. People can access personal records by name, social security number or phone number through Intelius. The second technology is Google.com. If you are looking for information on someone, searching the web using Google is one of the best places to start. A person can find background information, phone numbers, addresses, maps and more. On the flip side, anyone can find the same information about you. Information is given by citizens opening up an account. It is the basic information such as name, address, phone, email or credit card number. Information is shared with companies, organizations, and in individuals outside of Google with consent. Data searched on the web is stored to improve and maintain the security of their systems. Government agencies request information from...
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...The following assignment contains information regarding individual privacy in this age of information technology. On today’s vast information superhighway, private information can be found on most individuals within a couple of clicks of a computer mouse. This assignment will describe a minimum of three technologies that allow people to research the private information of citizens. This report provides and analysis of the advantages and disadvantages of having this information made public. Additionally, this report includes options individuals have to protect their private information. Last, this report discusses the existence and effectiveness of electronic privacy laws enacted to protect private information. Google is probably the most used search engine on the internet. It is usually the first step used to research private information. Google collects all available private information and conveniently places it at a researcher’s fingertips. Such information as address, telephone numbers, pictures and work history is available on Google. Facebook is another popular website people use to obtain private information. Researchers can gain information such as posted pictures, family/friend information, and place of employment. Researchers can also find out recreational information such as local establishments a person frequents or when he or she is on vacation. Many states use have county property tax websites. A researcher can simply type in a person’s name and find...
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...protect its people. This paper will explore how technological advancements have influenced crucial changes in two essential policies: the Electronic Communications Privacy Act (ECPA) and the Electronic Funds Transfer Act (EFTA). The Electronic Communications Privacy Act, an extension of the Federal Wiretap Statute, was endorsed in 1986 (Justice Information Sharing, 2010). This was a necessary implementation with how technology was diversifying ways to communicate and share information. In order to oversee and safeguard technological advancements such as email, cordless and cell phone communications, and electronically stored data the federal government had to amend and sometimes put into operation new policies. These policies, like the Electronic Communications Privacy Act, minimize many ethical issues that came along with the development of these advancements. As technology experimented with ideals such as wireless connection, it gave way to many unethical and at times illegal practices. Ethical issues that the Electronic Communications Privacy Act had to address included accessibility and privacy; information could be shared outside the confinement of a person’s home or business. The government needed to find a way that would control and guard how this information was access, collected and stored. Implementing the Electronic Communications Privacy Act allowed government...
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...The Value of Digital Privacy in an Information Technology Age 1. List and describe at least three (3) technologies that allow an individual to research citizen’s private data. Google.com is a technology which allows an individual to search for information on another person. If you are looking for information on someone, searching the web using Google is one of the best places to start. A person can find background information, phone numbers, addresses, maps and more. On the flip side, anyone can find the same information about you. Information is given by people opening up an account. Google.com allows you to see basic information such as name, address, phone, email or credit card number. Information is shared with companies, organizations, and individuals outside of Google with consent. Data searched on the web is stored to improve and maintain the security of their systems. Zaba Search is another online search engine which allows people to research telephone numbers and addresses which are displayed for free. The site advertises information is revealed for free without having to register. The information displayed from Zaba Search is residential listings which can be found in phone directories. Premium searches are also available on the site however, once selected you are directed to other online services. The other online services offer searches by phone numbers, social security numbers and also offer background checks. Intelius.com is one of the premium searches available...
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...may not be all possible due to electronic Surveillance . Employees are becoming increasingly concerned about their privacy as their employers are monitoring them electronically more closely than ever before. Still employees expect to have privacy at the lunch area, bathrooms and lockers. Besides those places the employee has little or almost no privacy within the company. Electronic monitoring allows an employer to observe what employees do on the job and review employee communications, including e-mail and Internet activity, often capturing and reviewing communications that employees consider private. Video monitoring is common in many work environments to maintains security, by monitoring employees and to deter theft. There are laws set in place to also protect the privacy tof employee’s personnel records, including personal data, medical information and health status, social security numbers, background screenings information, financial and everything else that could invade a persons privacy. Is Herman's need to know whether his salespersons are honest a sufficient ground for utilizing electronic surveillance? The answer probably depends on whether there are alternative methods of ascertaining the honesty of salespersons that are less invasive of the employees' privacy. For example, Herman could use surveys of customers to find out this information. In fact, many businesses use customer surveys rather than electronic surveillance to evaluate the honesty...
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...Assignment #1 – Electronic Surveillance of Employees DJhonna M. Jones Legal 500 January 28, 2012 Professor Lisa Armonda, J.D. Abstract: This paper is a look at the Video “Electronic Surveillance of Employees”. It will cover where employees can reasonable expect to have privacy, open and enclosed area effects on employees. It will also cover Mr. Herman’s information needs, employer electronic surveillance of employee’s extent, and unaware third party usage in surveillance. Explain where an employee can reasonably expect to have privacy in the workplace. In general workplaces can be divided into two types. The first type is the closed office space. When doors are closed in this type, there is virtually complete privacy for conversations taking place within the enclosed space. Its direct opposite of an enclosed office space, an open office space is a series of desks within an open area separated at most by various pieces of furniture and petitions. Due to the recent trend of litigation resulting from the use of surveillance in the work place, electronic surveillance has taken a larger spot in law than ever before. Most employees use the computers at their jobs to do private things such as send personal email or make an online purchase. Most are convinced that these little slips in the workplace go unnoticed by their employers and feel that their actions remain something private that only then know of. However...
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...employees. Employers usually include privacy policies in the employee handbook that outlines company guidelines when referring to emails and electronic surveillance. The only place an employee can actually expect to have privacy at work is in the restroom. However, this is only to a certain degree since people come in and out of bathrooms on a regular basis. The only laws that govern privacy are outlined in the First, Fourth, Fifth, and Ninth Amendments. These amendments can’t be violated by any government sector. However, these amendments don’t cover the private sector of businesses. Privacy laws in the private sector are dictated by state and federal statutes along with the common law of torts. The tort of intrusion regarding seclusion is used by employees to address an employer’s invasion of privacy by electronic monitoring. The Restatement of Torts 652A (1977) specifically states; “One who intentionally intrudes, physically or otherwise, upon the solitude or seclusion of another or his private affairs or concerns, is subject to liability to the other for invasion of his privacy, if the intrusion would be highly offensive to a reasonable person.” However, there are a few states that have laws that outline to what extent an employer can use electronic...
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...Electronic Surveillance of Employees Assignment # 1 By Diara Freeman Law Ethics and Corporate Governance Professor Michael Green April 23, 2011 Electronic Surveillance of Employees Explain where an employee can reasonably expect to have privacy in the workplace. The issue of privacy is a big concern in the workplace. With the expanding of new technology, many employees are concerned that their privacy rights are not being protected. Employers want to be sure their employees are doing a good job, but employees don't want their every sneeze or trip to the water cooler logged. That's the essential conflict of workplace monitoring. New technologies make it possible for employers to monitor many aspects of their employees' jobs, especially on telephones, computer terminals, through electronic and voice mail, and when employees are using the Internet. Such monitoring is virtually unregulated. Therefore, unless company policy specifically states otherwise (and even this is not assured), your employer may listen, watch and read most of your workplace communications. (Harlow, 1999) When an employee is hired at a new company, there are several security measures that are already in place in order to keep their personal information private and/or confidential. The first being in the Human Resources Department where all the information is gathered by the employee filling out various forms of that are confidential in nature. This information is kept in...
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...about the new privacy law. This will affect all employees in the company and add additional responsibilities on the CISO and his/her staff. Other laws that affect privacy in the workplace are listed below. Americans with Disabilities Act (ADA) - Primer for business. Children's Internet Protection Act of 2001 (CIPA) Children's Online Privacy Protection Act of 1998 (COPPA) Communications Assistance for Law Enforcement Act of 1994 (CALEA) - Official CALEA website. Computer Fraud and Abuse Act of 1986 (CFAA) law summary. Full text at Cornell Computer Security Act of 1987 - (Superseded by the Federal Information Security Management Act (FISMA) Consumer Credit Reporting Reform Act of 1996 (CCRRA) - Modifies the Fair Credit Reporting Act (FCRA). Electronic Funds Transfer Act (EFTA) Summary Fair and Accurate Credit Transactions Act (FACTA) of 2003 Fair Credit Reporting Act (Full Text). Federal Information Security Management Act (FISMA) Federal Trade Commission Act (FTCA) Driver's Privacy Protection Act of 1994 . Text of law at Cornell Electronic Communications Privacy Act of 1986 (ECPA) Electronic Freedom of Information Act of 1996 (E-FOIA) Discussion as it related to the Freedom of Information Act. Fair Credit Reporting Act of 1999 (FCRA) Family Education Rights and Privacy Act of 1974 (FERPA; also know as the Buckley Amendment) Privacy Act of 1974 - including U.S. Department of Justice...
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...such as pastors open water would be searched without warrant because they're open there is no expectation of privacy. Computers and privacy Over the last decade, courts decided whether the government can access evidence of illegal activity stored on digital technology without violating the Fourth Amendment. Many cases discuss whether incriminating evidence stored by an employee in workplace computers is protected under the reasonable expectation of privacy. In a majority of cases, employees do not have a reasonable expectation of privacy for electronic communications at work. the Fourth Amendment and the Electronic Communications Privacy Act (ECPA) determine the lawfulness of a search. The Fourth Amendment only applies to government searches (such as those conducted by law enforcement officials). The ECPA applies to everyone (whether government or private) and prohibits the unlawful interception or access to electronic Communications. In the physical world there is a real limit...
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...BUS 309 WK 9 Quiz 8 Chapter 9 - All Possible Questions To Purchase Click Link Below: http://strtutorials.com/BUS-309-WK-9-Quiz-8-Chapter-9-All-Possible-Questions-BUS3099.htm BUS 309 WK 9 Quiz 8 Chapter 9 - All Possible Questions 1. Our concern for privacy has ____ dimensions. 1. Two 2. Three 3. Four 4. Five 1. The strength of a privacy right depends on 1. The law 2. Circumstances 3. Whose right it is 4. Corporate culture 1. Enterprise Rent-A-Car lays down ____ dress-code guidelines for women. 1. 15 2. 20 3. 25 4. 30 1. Wellness programs are 1. Clearly immoral 2. Paternalistic 3. Illegal 4. Imprudent 1. Compulsion comes in 1. Packets 2. Flavors 3. Degrees 4. Bundles 1. Informed consent implies deliberation and ____ _____. 1. Free choice 2. Eager participation 3. Worker benefit 4. Employer risk 1. For consent to be legitimate, it must be 1. Coerced 2. Compensated 3. Voluntary 4. Confirmed 1. Polygraph tests record changes in 1. Psychological processes 2. Honesty 3. Physiological processes 4. Environment 1. The use of polygraphs is argued to allow business to abolish the use of 1. Audits 2. Salary decreases 3. Random firing 4. Nepotism 1. Lynn March holds that polygraphs are accurate 1. 33% of the time 2. 45% of the time 3. 78% of the time 4. 90% of the time 1. David T. Lykken holds that polygraphs have, at most, been measured as being accurate 1. 27% of the time 2. 63% of the time 3. 74%...
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