...Based on my own personal food audit, my three chosen food items have traveled more than the average distance of most food as noted above by the Worldwatch Institute. The bananas were imported all the way from Guatemala (Figure 1.1), the grapes were grown in California (Figure 1.2), and the rice was grown all the way from Thailand (Figure 1.3). This is not sustainable at all, as my food had to be transported over long distances and even longer supply chains to reach me. This choice to consume food from far-away sources means I am actively supporting a powerful industry that has consequences on local growers, regional economies and global environmental conditions. Who actually has authority over the food industry? Generally, only a small handful of companies control a large percentage of the market. This tight hold on the industry gives little room for independent and family farms to thrive. An example is Monsanto...
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...Kudler Fine Foods is a company that uses a significant amount of electronic data and information to flow through their system on a daily basis. The company relies on this data to be accurate and trustworthy. Considering the dependency and importance of the electronic data flowing through the system in such a high volume, they would benefit from computer assisted audit techniques (CAATs). A CAATs audit is focused on testing the computer systems for data integrity and security of the company’s information data processing. CAATs provide a 10 step process made available to the auditor for use as guidelines in conducting an efficient audit. The guidelines will reduce the time to complete the audit, save money and ensure a high degree of confidence in the audit results. The CAATs audit will provide the owner of Kudler Fine Foods with assurance that the systems are operating with accuracy and the data is secure. To initiate the audit procedure, the auditor will first collaborate with the owner of Kudler Fine Foods to define the intents and desired end results of the audit. The auditor will review the computer systems, processes, types of data and process controls with Kathy Kudler to ensure that she thoroughly understands the system. Through this collaboration, the auditor will determine the best strategies for assessing the risks associated with the system and current processes. He or she will also determine the optimal strategy for collecting and testing data. Once...
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...Running Head: KUDLER FINE FOODS IT SECURITY REPORT Kudler Fine Foods IT Security Report CMGT/400 Abstract Kudler Fine Foods is developing a customer loyalty program that will reward customers and increase sales. Kudler has requested the team to design the customer loyalty program while making sure that system meets security requirements. The following paper will describe a plan on how Kudler can achieve their goal by using the Systems Development Life Cycle or SDLC, which has five phases, and how they can use each one. As part of establishing Kudler’s reputation, the company will emphasize the need for security for the business and its customers. Introduction Kudler Fine Foods is a local business based in San Diego California that would like to increase their sales in their three other California locations. Kudler has decided to implement a customer loyalty program. The customer loyalty program will reward customers for shopping within the locations. One of the goals is to increase sales by tracking customer purchases so that sales can be more relevant and to attract customers. Kudler has decided that a development team is needed to build this new service for its customers. As part of the development, the System Development Life Cycle will be used to obtain the goal while paying attention to the security needs that the program will create. Our team will develop the SDLC and identify the potential threats and vulnerabilities have the customer loyalty program...
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...System Integrity and Validation Kudler Fine Foods has three different locations that carry domestic and imported foods that are in five different departments. Kudler Fine Food management decided to have an accounting firm come in and look at the computer system that they are using. Kudler Fine Food is looking to successfully improve the system for possible expansion in the local area or in different states. The accounting firm has given Kudler Fine Foods six weeks to let them know what the strengths, weaknesses, and what improvements need to be done. The accounting firm took the first week to look at the type of system that Kudler Fine Foods have and how to make improvements. What the accounting firm discovered is that Kudler Fine Foods has installed the comprehensive modular Retail Management System which is a point-of-sale that may or may not have a web-based program. During this time the accounting firm discussed the improvements to the module to reduce the manual transactions and make the system more effective. The accounting firm also discussed the possible threats and ways that the threats can be prevented. The next step that needed to be discussed is the type of software for Kudler Fine Foods. The accounting firm made a suggestion of industry-customizable financial software that would replace the current processes. Once the accounting firm decided that the industry-customizable financial software would benefit Kudler Fine Foods there were flowcharts produced for the payroll...
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...& Edsel Abreu Audit Proposal ACC/542 Accounting Information Systems Instructor: Anita Rodriguez Audit Proposal Kudler Fine Food has expanded their business and has updated their computer systems to meet demands. As IT information is adopted within the organization, automation control processes have become more virtualized. To ensure that KFFs computerize systems function properly an audit must be performed on an annual basis. Management at Kudler Fine Foods wants to see the proposed audit schedules for all systems. Management wants to know the types of audit and how they will be conducted. In addition, management would like to know about events that might prevent reliance on auditing through the computer. There are four types of IT audits: attestation audits, findings and recommendations audits, SAS 70 audits, and statement auditing standards (SAS) 94 audits. During an attestation audit, the auditor provides assurance the client is responsible for something. After the responsible party makes the assertion of a letter to the auditor, the auditor begins the audit of the company. The auditor examines, reviews, or performs an agreed-upon procedure (AUP) and provides a written report to the responsible party on their findings. The AUP report is usually a negative assurance report stating what it was asked to do and any findings to provide feedback to the user. The SAS 70 audit stands for the “State on Auditing Standards No. 70”. The SAS 70 audit is performed by a CPA...
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... MOB. NO. : 09469212042, 09018709963 CAREER OBJECTIVE: To work with a reputed organisation which provides challenging environment, encourages continuous learning, creativity and exposure to new ideas and cultures which stimulates personal and professional growth and to become a reputed professional in the field of Taxation, Accounts, Audit and Finance Department. ACADEMIC CREDENTIALS: EXAMINATION | YEAR | BOARD/UNIVERSITY | %AGE | B.Com | 2010 | University of Jammu | 73.00 | Higher Secondary (10+2) | 2007 | CBSE | 84.00 | PROFESSIONAL CREDENTIALS:...
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...Smackey Dog Food Inc. has hired my firm and me, Keller CPAs, to complete an audit of their company and its financial statements. To continue being the successful company that they are, Sarah, Kim, and Jillian need to get better control of the company in its aspects of general business including inventory control and accounting. From the looks of things now, they are failing and headed in a downward spiral if they way things are happening continue. One of our jobs as an auditing company is to locate and address any issues and concerns with the audit and how we will proceed. Upon first glance at Smackey Dog Food, there are a couple of key issues and concerns that the company is currently experiencing. The first prominent issue that I see with the company is a serious lack of internal control starting from the very top. No one person seems to be in control of anything and the different areas of the business are being run as the sisters see fit which is not a good business practice. Sarah is trying to secure a bank loan using the accounts receivable as collateral and basing whether they will be able to pay down the loan by Jillian’s sales team projections. Problem there is that Jillian’s sales team is earning commissions on sales that they are not even getting because Jillian wants to be liked and costing the company about 11% average in profits. If the sales projections are off, they run the risk of not being able to pay back the loan like they assumed and the expansion that is desired...
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...Kudler Fine Foods IT Security Report Kudler Fine Foods IT Security Report Kudler Fine Foods is a specialty food store that has three stores located in San Diego, Ca. Kudler Fine Food strives to ensure their customers are happy and stay shopping at their stores. Kudler Fine Foods is starting a frequent shopper program. The new program will require a new system that Kudler will need to design and secure. First potential security threats need to be identified. Throughout the system development, process security will need to be considered. Kudler will need to address concerns if the new system is ever removed. Information security policies will need to be developed to ensure the security of Kudler and their customers. The employees of Kudler will need to go through security awareness training. In addition, audit provisioning by the Kudler staff will need to be addressed. This paper will discuss each of the security issues that Kudler will have to cover. Most Critical Threats Identified With the implementation of the improved customer rewards program many systems will need to be secured and possible threats and vulnerabilities need to be identified. Kudler’s current servers need to be properly secured to ensure they are not hacked or attacked by malicious code. If Kudler’s servers are hacked customers information like addresses, phone numbers, and email addresses could be used by attackers to try to acquire log on information. This is known as phishing, were an attacker...
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...Systems and Quality Management Systems L'Oreal Quality is a concept. It consists of meeting expectations of consumers. A quality product is able to satisfy most of people. The concept of quality can be illustrated by a lot of material characteristics in a product: design, material components, easy to use, technological … But, others elements must be noticed, generally, immaterial things such as durability, price (value for money), after-sales services, and image … Quality is something subjective and objective in the same time. Some elements are objective and can be appreciated in the same way by everybody (material components, high technology for example). In the other hand, some elements can be appreciated in a personal way (peculiar to personal values, to personal point of view …). The Quality Management System (QMS) is based on the quality concept. It’s a system organized by companies to reach quality objectives. The QMS aims to improve results and performance of a company. This system is made by values and standards specific to the company or not. For example, ISO 9000 standards must be included in the QMS of companies. The QMS concerns all company’s departments but each department has generally the control of its QMS. This system belongs to the global company strategy. The two main goals of the QMS are: guarantee quality product and satisfy the customers. The execution of a good QMS corresponds to five simple actions: planning, doing, checking and adjusting. The interest...
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...appreciated in the same way by everybody (material components, high technology for example). In the other hand, some elements can be appreciated in a personal way (peculiar to personal values, to personal point of view …). The Quality Management System (QMS) is based on the quality concept. It’s a system organized by companies to reach quality objectives. The QMS aims to improve results and performance of a company. This system is made by values and standards specific to the company or not. For example, ISO 9000 standards must be included in the QMS of companies. The QMS concerns all company’s departments but each department has generally the control of its QMS. This system belongs to the global company strategy. The two main goals of the QMS are: guarantee quality product and satisfy the customers. The execution of a good QMS corresponds to five simple actions: planning, doing, checking and adjusting. The interest of a good QMS is : to ameliorate the turnover and to create value. The QMS of L’Oréal aim to guarantee a perfect quality from products conception until products distribution in stores. The QMS create control processes which permit to make sure that the product is a quality product. These controls processes are done at each stage of production, from raw materials to packaging and sales. L’Oréal recruits external organisms like Food &...
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...Integrity and Validation Vincent A. Davis, Jr. ACC/542 October 21, 2013 Irene Branum Preface In the last few weeks the accounting firm, Team D has looked into characteristics of Kudler Fine Foods and provided recommendations to update and replace existing components of the IT system. These recommendations made can yield in the company’s increased productivity, profitability, and remove potential threats. Team D determined that industry specific software is useful in comparison to customized software. Four main modules such as payroll, account payable, accounts receivable, and inventory were developed as well as enhancement of each flowchart based on the appropriate system. Team D examined the database completeness at Kudler’s intranet and developed a pivot table; therefore, making the decision-making process easy. External and internal risks were analyzed and internal control points were developed by incorporating both risks and controls into a flowchart. Team D also showed why findings and recommendations are more useful to the company in comparison to SAS70 and SAS94 audits. The team identified events that will lessen the dependence on auditing through computer and showed a brief description how the audit should be conducted. System Integrity and Validation Kudler Finer Foods has looked for recommendations regarding the company, to include computer information system, automated process of an accounting information system, data table analysis, internal control and risk...
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..._AC555ON_Grade ___/ Date 4/15/_2012_ Questions: Q1: Discuss how the SEC has influence (if any) over the audit of Smackey Dog Foods, Inc. Solution: The Securities and Exchange Commission (SEC), an agency of the federal government, assists in providing investors with reliable information upon which to make investment decisions. The Securities Act of 1933 requires most companies planning to issue new securities to the public to submit a registration statement to the SEC for approval. The Securities Exchange Act of 1934 requires public companies and others to file detailed annual reports with the commission. SEC examines these statements for completeness and adequacy before permitting the company to sell its securities through the securities exchanges. SEC requires that financial statements be accompanied by the opinion of an independent public accountant, which is a part of a registration statement and subsequent reports. Since Smackey Dog Foods, Inc. is not a public company, there is no direct influence of SEC. However, SEC’s rules establish the guidelines of GAAP and personal conduct for Smackey Dog Foods, Inc. (Auditing and Assurances Services, 13th Edition. Pearson Learning Solutions p. 30). <vbk:9781256083337#outline(6.7)> Q2: Discuss the essential activities involved in the initial planning of an audit. How do these all specifically to the Smackey Dog Food client? Solution: 1. The auditor decides whether to accept a new client or continue serving an existing...
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...After reviewing Kudler's Fine Foods it was determined that several processes could be improved by implementing accounting information system (AIS). The processes that will be targeted are accounts receivable, payroll, inventory, and accounts payable. The accounting firm recommended the use of AIS. The type of software recommended would be industry specific software that can be purchased of the rack. This was decided because of the reduction in cost to acquire the program compared to a customized system. Also the training on and maintenance of the program will be included in the purchase price. The next step would be to determine what type of audit that would best fit the processes that are targeted. There are four types of audits. There is the attestation audit, which according to "KHSA Karren, Hendrix, Stagg, Allen" (2012), "are assurance engagements that require procedures to be applied to financial reporting processes and controls, but do not necessarily require an audit. Then there are findings and recommendations that are used when implementing a system. The next type of audit is the SAS 70 audit. According to "NBD Accountants Consultants" (2008), “It is an auditing standard put forth by the AICPA that is utilized by auditors for examining internal controls in service organizations. Service organizations are the host of companies that provide critical, third-party outsourcing services to other companies.” The final type of audit is the Statement on Auditing Standards (SAS)...
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...Table of Contents Preface 1 Helpful Telephone Numbers and Useful Information 2 1.0 Scope and application 3 1.1 General Objectives 3 1.2 Comprehensive safety programme 4 a. Programme Responsibilities 4 b. Implementation and Maintenance 6 1.4 Record Keeping 7 2.0 Standard Operating Procedures 8 2.1 General Safety Guidelines 9 2.2 Eating, Drinking, and Smoking 10 2.3 Housekeeping and Maintenance 10 2.5 Spills and Accident Reporting 11 Spills 11 2.6 Accident Reporting 12 2.7 Audits 12 3.0 Standard Laboratory Control Measures 13 3.1 Hygiene Practices 14 3.2 Ventilation 15 3.3 Safety Equipment 15 3.4 Hand wash Stations 16 3.5 Eyewash Stations 16 3.6 Fire Extinguishers 17 3.7 Flammable Storage Cabinets 17 4.0 Emergency And Medical Procedures 18 4.1 Basic Emergency Response 18 4.2 Controllable Release 19 4.3 Injury and illness 19 Preface The nature of the tasks being undertaken at the Ballistics Unit of the Institute of Forensic Science and Legal Medicine presents a number of hazards. The risks associated with these hazards can be greatly reduced if appropriate precautions and practices are adhered to. To manage these risks, the Ballistics Unit has developed this general safety manual. The intent of this manual is to provide the guideline for the development and implementation of a comprehensive safety programme which will assist staff in maintaining a safe working environment. Responsibility for the development, implementation...
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...Food &Drug Administration (FDA) IT Security Project Plan ITEC640-9043 October 14, 2015 Table of Contents Introduction…………. …………………………………………………………………Page 3-4 Project Organization…………………….……………………………………………....Page 5-6 Statement of Need ………………………………………………………..…………….Page 7-8 Project Definition ………………………………………………………………………Page 8-10 Approach to Developing Project Plan………………………………………………….Page 11-12 References………………………………………………………………………………Page 13 Introduction Green Team Consulting Company is a team of professional project managers, who are hired to assist organizations with known network integrity issues after a cyber attack or data breach. The Greet Team is an investigative firm that specializes in a high quality, detailed analysis of the breach, development of a project mitigation plan, evaluation of any legal implications that may result in the future, and implementation strategies of new systems and workflows that will ensure future network security. Walter Harris, the Chief Operations Officer of the Food and Drug Administration or FDA, has contracted with the Green Team after a critical data breach that exposed confidential information. The data that was exposed includes but is not limited to: employee records, new pharmaceutical drug proposals, clinical trial results, and complaints filed about products the FDA regulates. The three main goals of this project will be to target the cause of the data breach, review the consequences this breach...
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