...A GUIDE TO FORENSIC ACCOUNTING INVESTIGATION THOMAS W. GOLDEN, STEVEN L. SKALAK, AND MONA M. CLAYTON JOHN WILEY & SONS, INC. A GUIDE TO FORENSIC ACCOUNTING INVESTIGATION THOMAS W. GOLDEN, STEVEN L. SKALAK, AND MONA M. CLAYTON JOHN WILEY & SONS, INC. This book is printed on acid-free paper. Copyright © 2006 by PricewaterhouseCoopers LLP. PricewaterhouseCoopers refers to the individual member firms of the worldwide PricewaterhouseCoopers organization. All rights reserved. Published by John Wiley & Sons, Inc., Hoboken, New Jersey. Published simultaneously in Canada. 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 978-646-8600, 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, 201-748-6011, fax 201-748-6008, or online at http://www.wiley.com/go/permissions. Limit of Liability/Disclaimer of Warranty: While the publisher and author have used their best efforts in preparing this...
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...afternoon classes will be held in GSB 5.153. Note: Please attend the section in which you are enrolled. However, if an emergency or unavoidable conflict on a particular day causes you to miss class, you may attend another section. Please do not abuse this privilege. Instructor Mark Bradshaw, M.P.A., M.B.A., J.D. Forensics Consultant to PwC Audit Professor in Residence, KPMG (2007) Office: GSB.5.124E; Ph.: 475-8852; E-mail: mark.bradshaw@mccombs.utexas.edu Office hours: Tuesdays and Thursdays from 11:15 – 12:15 and by appointment. I generally prefer e-mail as a means of contact outside of class and office hours. Teaching Assistants Star Yuan, traditional M.P.A. student E-mail: star.y.yuan@gmail.com Ashley Ross, 5th year integrated M.P.A. student E-mail: ashley.ross@bba07.mccombs.utexas.edu Star and Ashley will assist with the grading of cases and exams. After graded cases are returned throughout the semester, they will schedule office hours to discuss such assignments. If you have grading or other questions concerning a case that has been returned, please make every effort to attend their scheduled office hours. All other questions and communications concerning course-related matters (including case and exam preparation and exam grading) should be directed to me. Internet Discussion Board and "Blackboard" We will use...
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...Copyrighted Material. Not for Distribution. Sixth Edition APA Style Guide to References Copyrighted Material. Not for Distribution. Electronic Copyrighted Material. Not for Distribution. Copyright © 2012 by the American Psychological Association. All rights reserved. Except as permitted under the United States Copyright Act of 1976, no part of this publication may be reproduced or distributed in any form or by any means, including, but not limited to, the process of scanning and digitization, or stored in a database or retrieval system, without the prior written permission of the publisher. Published by American Psychological Association 750 First Street, NE Washington, DC 20002 www.apa.org To order APA Order Department P.O. Box 92984 Washington, DC 20090-2984 Tel: (800) 374-2721; Direct: (202) 336-5510 Fax: (202) 336-5502; TDD/TTY: (202) 336-6123 Online: www.apa.org/pubs/books E-mail: order@apa.org Typeset in Sabon, Futura, and Univers by Circle Graphics, Columbia, MD APA Editorial and Production Staff APA Books Editorial Director: Mary Lynn Skutley Senior Editor, APA Style: Anne W. Gasque Production Manager: Jennifer M. Meidinger Production Editor: Harriet Kaplan APA Journals Director, Editorial Services: Paige Jackson Editorial Supervisor: Jeffery Hume-Pratuch Manuscript Editor II: Chelsea Lee Manuscript Editor II: Stefanie Lazer 1-4338-0704-1 978-1-4338-0704-6 Copyrighted Material. Not for Distribution. Copyrighted Material. Not for Distribution...
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...ISSUES IN ACCOUNTING EDUCATION Vol. 26, No. 3 2011 pp. 547–568 American Accounting Association DOI: 10.2308/iace-50004 Koss Corporation Case: Trouble in Brew City Brian Daugherty and Daniel G. Neely ABSTRACT: This instructional case provides auditing students an opportunity to examine an interesting real-life embezzlement and financial statement fraud occurring at a publicly traded company in the post-Sarbanes-Oxley (SOX) era. The case focuses on independent auditors’ and senior management’s reporting responsibilities related to internal control over financial reporting involving smaller public companies (nonaccelerated filers). While all public companies are subject to external auditor and management attestation on the effectiveness of internal control over financial reporting following SOX, the Securities and Exchange Commission (SEC) granted nonaccelerated filers numerous extensions for the effective date of required auditor attestation. In 2010, President Obama signed legislation to permanently exempt nonaccelerated filers from auditor attestation. The case also highlights inherent risk assessments by the independent auditor when one individual holds multiple C-level titles (Chief Executive Officer, Chief Financial Officer, Chief Operating Officer, etc.) within the organization concurrent with membership on the board of directors, and requires students to recommend internal control policies and procedures designed to prevent or detect the embezzlement...
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...Management of Information Security Third Edition This page intentionally left blank Management of Information Security Third Edition Michael Whitman, Ph.D., CISM, CISSP Herbert Mattord, M.B.A., CISM, CISSP Kennesaw State University ———————————————————————— Australia • Brazil • Japan • Korea • Mexico • Singapore • Spain • United Kingdom • United States Management of Information Security, Third Edition Michael E. Whitman and Herbert J. Mattord Vice President, Career and Professional Editorial: Dave Garza Executive Editor: Stephen Helba Managing Editor: Marah Bellegarde Product Manager: Natalie Pashoukos Developmental Editor: Lynne Raughley Editorial Assistant: Meghan Orvis Vice President, Career and Professional Marketing: Jennifer McAvey Marketing Director: Deborah S. Yarnell Senior Marketing Manager: Erin Coffin Marketing Coordinator: Shanna Gibbs Production Director: Carolyn Miller Production Manager: Andrew Crouth Senior Content Project Manager: Andrea Majot Senior Art Director: Jack Pendleton Cover illustration: Image copyright 2009. Used under license from Shutterstock.com Production Technology Analyst: Tom Stover © 2010 Course Technology, Cengage Learning ALL RIGHTS RESERVED. No part of this work covered by the copyright herein may be reproduced, transmitted, stored, or used in any form or by any means graphic, electronic, or mechanical, including but not limited to photocopying, recording, scanning, digitizing, taping, Web distribution, information...
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...CORE CONCEPTS OF Accounting Information Systems Twelfth Edition Mark G. Simkin, Ph.D. Professor Department of Accounting and Information Systems University of Nevada Jacob M. Rose, Ph.D. Professor Department of Accounting and Finance University of New Hampshire Carolyn Strand Norman, Ph.D., CPA Professor Department of Accounting Virginia Commonwealth University JOHN WILEY & SONS, INC. VICE PRESIDENT & PUBLISHER SENIOR ACQUISITIONS EDITOR PROJECT EDITOR ASSOCIATE EDITOR SENIOR EDITORIAL ASSISTANT PRODUCTION MANAGER PRODUCTION EDITOR MARKETING MANAGER CREATIVE DIRECTOR SENIOR DESIGNER PRODUCTION MANAGEMENT SERVICES SENIOR ILLUSTRATION EDITOR PHOTO EDITOR MEDIA EDITOR COVER PHOTO George Hoffman Michael McDonald Brian Kamins Sarah Vernon Jacqueline Kepping Dorothy Sinclair Erin Bascom Karolina Zarychta Harry Nolan Wendy Lai Laserwords Maine Anna Melhorn Elle Wagner Greg Chaput Maciej Frolow/Brand X/Getty Images, Inc. This book was set in 10/12pt Garamond by Laserwords Private Limited, and printed and bound by RR Donnelley/Jefferson City. The cover was printed by RR Donnelley/Jefferson City. This book is printed on acid free paper. Founded in 1807, John Wiley & Sons, Inc. has been a valued source of knowledge and understanding for more than 200 years, helping people around the world meet their needs and fulfill their aspirations. Our company is built on a foundation of principles that include responsibility to the...
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...CISSP: The Domains Table of Contents INTRODUCTION 4 DOMAIN 1: ACCESS CONTROL WHAT’S NEW IN ACCESS CONTROL? AN OVERVIEW 5 5 7 DOMAIN 2: SOFTWARE DEVELOPMENT SECURITY WHAT’S NEW IN APPLICATIONS SECURITY (NOW SOFTWARE DEVELOPMENT SECURITY)? AN OVERVIEW 9 9 10 DOMAIN 3: BUSINESS CONTINUITY & DISASTER RECOVERY WHAT’S NEW? AN OVERVIEW 12 12 13 DOMAIN 4: CRYPTOGRAPHY WHAT’S NEW? AN OVERVIEW 17 17 18 DOMAIN 5: INFORMATION SECURITY GOVERNANCE & RISK MANAGEMENT WHAT’S NEW? AN OVERVIEW 21 21 22 DOMAIN 6: LEGAL, REGULATIONS, INVESTIGATIONS, AND COMPLIANCE WHAT’S NEW? AN OVERVIEW 24 24 26 DOMAIN 7: SECURITY OPERATIONS WHAT’S NEW? AN OVERVIEW 28 28 29 DOMAIN 8: PHYSICAL & ENVIRONMENTAL SECURITY WHAT’S NEW? AN OVERVIEW 32 32 33 DOMAIN 9: SECURITY ARCHITECTURE & DESIGN WHAT’S NEW? AN OVERVIEW 36 36 38 DOMAIN 10: TELECOMMUNICATIONS & NETWORK SECURITY WHAT’S NEW? AN OVERVIEW 40 40 41 INFOSEC INSTITUTE’S CISSP BOOT CAMP COURSE OVERVIEW COURSE SCHEDULE 44 44 45 INTRODUCTION (ISC)²’s CISSP Exam covers ten domains which are: Access Control Application Development Security Business Continuity and Disaster Recovery Planning Cryptography Information Security Governance and Risk Management Legal regulations, investigations, and compliance Operations Security Physical and Environmental Security Security Architecture and Design Telecommunications...
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...Army Regulation 600–20 Personnel–General Army Command Policy Headquarters Department of the Army Washington, DC 6 November 2014 UNCLASSIFIED SUMMARY of CHANGE AR 600–20 Army Command Policy This administrative revision, dated 6 November 2014-o Updates Equal Opportunity Policy (paras 6-2c(8)(c) and 6-2c(8)(f)). This administrative revision, dated 30 October 2014o Updates summary of change bullet (para 2-8b). o Makes administrative changes (throughout). This rapid action revision, dated 22 October 2014-o Updates purpose (para 1-1). o Updates responsibilities for the ready and resilient campaign (paras 1-4a-d). o Directs readers to the Army Publishing Directorate’s “notes” page on AR 60020 for additional guidance on the Army Sexual Harassment/Assault Response and Prevention Program (para 1-4e(6)). o Clarifies the groups of personnel who must be informed of the Army’s accommodation of religious practices policies (para 1-4f). o Adds the categories “senior field grade officers,” “senior field grade warrant officers,” ”field grade warrant officers,” “company grade warrant officers,” “enlisted noncommissioned officers,” and “junior enlisted Soldiers” (table 1-1). o Adds policy that the senior commander is normally, but not always, the senior general officer at an installation (para 2-5b(4)(a)). o Adds policy for command responsibility for the Total Army Sponsorship Program (paras 2-5b(4)(a)16 and 2-5b(4)(c)8)...
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...IIBM Institute of Business Management HUMAN RESOURCE MANAGEMENT www.iibmindia.in Subject: HUMAN RESOURCE MANAGEMENT Credits: 4 SYLLABUS Introduction to Human Resource Management Introduction: Nature, Philosophy, Need, Objectives and Evolution of Human Resources Management; HRM Functions; HRD Concept; HRD Strategy; HR Responsibilities; Environmental Factors of HRM: Environmental Factors, Challenges to HRM. Concepts and Process of Human Resource Planning Human Resource Planning: Importance, Process, Barriers; Strategic Planning; Human Resource Information Systems (HRIS); Forecasting Demands: Forecasting Supply; Man Power Forecasting. Emerging Trends in HRM Outsourcing and its HR Dimensions; Human Resource Planning and Downsizing: Voluntary Redundancy and Ways of Downsizing Processing; Importance of Bench Marking; Case Study: Bench Marking VRS Practices and Compensation Management. Job Analysis: Recruitment and Selection Job Analysis: 6 Steps, Job Description vs. Job Specification, Methods of Collecting Job Analysis Information; Role of Recruitment and Selection: Situational Factors in Recruitment, Recruitment Policy, External and Internal Sources of Recruiting and its Merits and Demerits, Selection Process and its Types, Structured Interview Guide. Training and Development Orientation; Training and Development; the Steps in Training Process; Career and Succession Planning: Career Stages, Career Development, Career Management Succession Planning; Case Discussion...
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...This page intentionally left blank Te n t h E d i t i o n MODERN DATABASE MANAGEMENT Editorial Director: Sally Yagan Editor in Chief: Eric Svendsen Executive Editor: Bob Horan Editorial Project Manager: Kelly Loftus Editorial Assistant: Jason Calcano Director of Marketing: Patrice Lumumba Jones Marketing Manager: Anne Fahlgren Marketing Assistant: Melinda Jensen Senior Managing Editor: Judy Leale Project Manager: Becca Richter Senior Operations Supervisor: Arnold Vila Operations Specialist: Ilene Kahn Senior Art Director: Jayne Conte Cover Designer: Suzanne Behnke Cover Art: Fotolia © vuifah Manager, Visual Research: Karen Sanatar Permissions Project Manager: Shannon Barbe Media Project Manager, Editorial: Denise Vaughn Media Project Manager, Production: Lisa Rinaldi Supplements Editor: Kelly Loftus Full-Service Project Management: PreMediaGlobal Composition: PreMediaGlobal Printer/Binder: Edwards Brothers Cover Printer: Lehigh-Phoenix Color/Hagerstown Text Font: Palatino Credits and acknowledgments borrowed from other sources and reproduced, with permission, in this textbook appear on appropriate page within text. Microsoft® and Windows® are registered trademarks of the Microsoft Corporation in the U.S.A. and other countries. Screen shots and icons reprinted with permission from the Microsoft Corporation. This book is not sponsored or endorsed by or affiliated with the Microsoft Corporation. Copyright © 2011, 2009, 2007, 2005, 2002...
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...means, electronic, mechanical, photocopying, recording, or otherwise, without written permission from the publisher. No patent liability is assumed with respect to the use of the information contained herein. Although every precaution has been taken in the preparation of this book, the publisher and author assume no responsibility for errors or omissions. Nor is any liability assumed for damages resulting from the use of the information contained herein. ISBN-13:978-0-7897-2706-9 ISBN-10: 0-7897-3706-x Library of Congress Cataloging-in-Publication Data Rinehart, Wilda. NCLEX-PN exam cram / Wilda Rinehart, Diann Sloan, Clara Hurd. -- 2nd ed. p. cm. ISBN 978-0-7897-3706-9 (pbk. w/cd) 1. Practical nursing--Examinations, questions, etc. 2. Nursing--Examinations, questions, etc. 3. National Council Licensure Examination for Practical/Vocational Nurses--Study guides. I. Sloan, Diann. II. Hurd, Clara. III. Title. RT62.R55 2008 610.73'076--dc22 2008000133 Printed in the United States of America First Printing: February 2008 Trademarks All terms mentioned in this book that are known to be trademarks or service marks have been appropriately capitalized. Pearson Education cannot attest to the accuracy of this information. Use of a term in this book should not be regarded as affecting the validity of any trademark or service mark. Warning and Disclaimer Every effort has been made to make this book as complete and as accurate as possible, but no warranty or fitness is implied. The information...
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...Answers to Review Questions Chapter 1: Introduction to a New Career in Law 1.1. Eighty million lawsuits are filed every year. 1.2. The five major players in the development of paralegalism are: National Federation of Paralegal Associations National Association of Legal Assistants American Bar Association Your state bar association Your local paralegal association 1.3. CLE is continuing legal education or training in the law, usually short term, received after one’s formal training. 1.4. Meaning of abbreviations: (a) NFPA—National Federation of Paralegal Associations (b) NALA—National Association of Legal Assistants (c) SCOP—American Bar Association Standing Committee on Paralegals (d) NALS—The Association for Legal Professionals (Note: NALS no longer says that its name stands for National Association of Legal Secretaries) (e) AAPI—American Alliance of Paralegals (f) IPMA—International Paralegal Management Association (g) ALA—Association of Legal Administrators 1.5. Web Sites: (a) NFPA: www.paralegals.org (b) NALA: www.nala.org (c) IMPA: www.paralegalmanagement.org 1.6. Certification examinations: (a) NFPA—The PACE exam. It is an advanced exam; paralegal experience is required to take it. (b) NALA—The CLA exam. It is an entry-level exam. No paralegal experience is required to take it. (Note: NALA also has an advanced examination that does require paralegal experience to take it.) 1.7. Fourteen categories of paralegal associations: ...
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...SEVENTH EDITION PROBLEM SOLVING AND PROGRAM DESIGN in C This page intentionally left blank SEVENTH EDITION PROBLEM SOLVING AND PROGRAM DESIGN in C Jeri R. Hanly, University of Wyoming Elliot B. Koffman, Temple University Boston Columbus Indianapolis New York San Francisco Upper Saddle River Amsterdam Cape Town Dubai London Madrid Milan Munich Paris Montreal Toronto Delhi Mexico City Sao Paulo Sydney Hong Kong Seoul Singapore Taipei Tokyo Editorial Director, ECS: Marcia Horton Editor-in-Chief: Michael Hirsch Senior Project Manager: Carole Snyder Director of Marketing: Patrice Jones Marketing Manager: Yezan Alayan Senior Marketing Coordinator: Kathryn Ferranti Director of Production: Vince O’Brien Managing Editor: Jeff Holcomb Associate Managing Editor: Robert Engelhardt Production Manager: Pat Brown Creative Director: Jayne Conte Designer: Suzanne Behnke Media Editor: Daniel Sandin Media Project Manager: John Cassar Cover Image: (c) michael Holcomb/Shutterstock.com Full-Service Project Management: Mohinder Singh/ Aptara®, Inc. Composition: Aptara®, Inc. Printer/Binder: Edwards Brothers Cover Printer: Lehigh-Phoenix Credits and acknowledgments borrowed from other sources and reproduced, with permission, in this textbook appear on appropriate page within text. Photo Credits: Page 4: Fig. 0.1: akg-images/Paul Almasy/Newscom. Page 11: Fig. 0.4: © 2008 IEEE/Journal of Microelectromechanical Systems (2006). Page 15:...
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...RIGHTS RESERVED. No part of this work covered by the copyright herein may be reproduced, transmitted, stored or used in any form or by any means graphic, electronic, or mechanical, including but not limited to photocopying, recording, scanning, digitizing, taping, Web distribution, information networks, or information storage and retrieval systems, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without the prior written permission of the publisher. For product information and technology assistance, contact us at Cengage Learning Customer & Sales Support, 1-800-354-9706. For permission to use material from this text or product, submit all requests online at cengage.com/permissions Further permissions questions can be emailed to permissionrequest@cengage.com Microsoft, Windows 95, Windows 98, Windows 2000,...
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...Chapter 1 Introduction to Accounting and Business OBJECTIVES Obj 1 Describe the nature of a business and the role of ethics and accounting in business. Obj 2 Summarize the development of accounting principles and relate them to practice. Obj 3 State the accounting equation and define each element of the equation. Obj 4 Describe and illustrate how business transactions can be recorded in terms of the resulting change in the basic elements of the accounting equation. Obj 5 Describe the financial statements of a proprietorship and explain how they interrelate. QUESTION GRID True / False No. Objective Difficulty No. Objective Difficulty No. Objective Difficulty 1 01-01 Moderate 23 01-01 Easy 45 01-04 Easy 2 01-01 Moderate 24 01-01 Easy 46 01-04 Moderate 3 01-01 Easy 25 01-01 Easy 47 01-04 Difficult 4 01-01 Easy 26 01-01 Easy 48 01-04 Moderate 5 01-01 Moderate 27 01-01 Easy 49 01-04 Moderate 6 01-01 Easy 28 01-01 Easy 50 01-04 Moderate 7 01-01 Moderate 29 01-02 Moderate 51 01-04 Easy 8 01-01 Easy 30 01-02 Easy 52 01-04 Moderate 9 01-01 Easy 31 01-02 Easy 53 01-04 Moderate 10 01-01 Moderate 32 01-02 Moderate 54 01-04 Easy 11 01-01 Easy 33 01-02 Easy 55 01-04 Easy 12 01-01 Easy 34 01-02 Easy 56 01-04 Easy 13 01-01 Moderate 35 01-03 Easy 57 01-05 Easy 14 01-01 Easy 36 01-03 Difficult 58 01-05 Easy 15 01-01 Easy 37 01-03 Easy 59 01-05 Easy 16 01-01 Easy 38 01-03 Moderate 60 01-05 Easy 17 01-01 Easy 39 01-03 Moderate 61 01-05 Easy 18 01-01 Moderate 40...
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