...The Anonymous Caller: Recognizing It’s a Fraud and Evaluating What to Do The ethic case study was about an anonymous caller who is the controller of a privately-held, small, start-up company. The company was experiencing a severe cash shortage and was required to present the quarterly financial statements to the local bank, in order to begin receiving funds for the line of credit again. She had concerns that the senior executives of the company provided the local bank with misstated financial statements. The caller was later informed that the accounts payable clerk was instructed to record sales transaction generated by the Chief Executive Officer (CEO) of the company. As a result, the sales and receivables accounts were overstated in the financial statements. Before returning to work Monday morning, the caller decided to contact her former accounting professor, Dr. Mitchell seeking advice on how she could possibly handle the situation. After listening to the anonymous caller’s situation, if I were Dr. Mitchell, I would first advise the caller to conduct a meeting with the senior executives of the company, in order to explain her concerns in reference to the submission of quarterly financial statements to the bank that overstated the sales and receivables account. Also, I would advise the caller to reiterate the consequences to the senior executives during their meeting, warning them of what could happen if their illegal procedures were noticed; such as pay a large fine or...
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...The Anonymous Caller Recognizing It's a Fraud and Evaluating What to Do[1] Learning Objectives • After completing and discussing this case you should be able to • Appreciate real-world pressures for meeting financial expectations • Distinguish financial statement fraud from aggressive accounting • Identify alternative actions when confronted with suspected financial statement fraud • Develop arguments to resist or prevent inappropriate accounting techniques It was 9:30 A.M. on a Monday morning, one like a thousand others in the Naked City. I was sipping my cup of coffee, pondering Jake van der Kamp’s rant in the South China Morning Post when the call came through. "Hi Dr. Westland, do you have a minute?" "Sure," the professor replied. "I am one of your former students, but if you don't mind, I would prefer to remain anonymous. I think it is best for both of us if I not reveal my name or company to you. I am concerned that the senior executives of the company where I serve as controller just provided our local bank fraudulently misstated financial statements. I need some fast advice about what to do. Currently, I am on my car phone and need help evaluating my next step before I head to my office this morning. May I briefly describe what's going on and get some input from you?" she asked. "Go ahead, let me see if there is some way I can help," responded Dr. Westland. "I am the controller of a small start-up company...
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...M. Glover Douglas F. Prawitt do not coPy or redistribute Prentice hall Upper Saddle River, New Jersey ta b l e s e ct ion o f co n t e n t s 1 2 client acceptance . . . . . . . . . . . . . . . . . . . . . . . . . . . S o l u tionS inc lu de d in t h iS Section 1.1 Ocean Manufacturing, Inc. 3 The New Client Acceptance Decision s e ct ion Understanding the Client’s Business and assessing risk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 S o l u tionS inc lu de d in t h iS Section 2.1 Your1040Return.com Evaluating eBusiness Revenue Recognition, Information Privacy, and Electronic Evidence Issues . . . . . . . . . . . . . . . . . . . . . . . . . . 25 2.2 2.3 2.4 Dell Computer Corporation Evaluation of Client Business Risk Flash Technologies, Inc. Asher Farms Inc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 Risk Analysis and Resolution of Client Issues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49 Understanding of Client’s Business Environment s e ct ion 3 Professional and ethical issues . . . . . . . . . . . . . . . . . . . . . . . 59 S o l u tio nS inc lu de d in t h iS Section 3.1 3.2 3.3 3.4 3.5 A Day in the Life of Brent Dorsey Staff Auditor Professional Pressures Nathan Johnson’s Rental Car Reimbursement Solving Ethical Dilemmas–Should He Pocket the Cash? Recognizing It’s a Fraud and Evaluating What to Do . . . . . . . . . . . . ....
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...Auditing Cases An Interactive Learning Approach FIFTH M F S D E D ITIO N S. B A. B M. G F. P 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 Editor in Chief: Donna Battista Acquisitions Editor: Stephanie Wall Editorial Project Manager: Christina Rumbaugh Senior Managing Editor: Cynthia Zonneveld Production Project Manager: Carol O'Rourke Senior Operations Supervisor: Diane Peirano Printer/Binder: BindRite Graphics, Robbinsville Credits and acknowledgments borrowed from other sources and reproduced, with permission, in this textbook appear on the appropriate page within text. Copyright © 2012, 2009, 2006, 2003, 2000 by Pearson Education, Inc., publishing Prentice Hall. All rights reserved. Manufactured in the United States of America. This publication is protected by Copyright, and permission should be obtained from the publisher prior to any prohibited reproduction, storage in a retrieval system, or transmission in any form or by any means, electronic, mechanical, photocopying, recording, or likewise. To obtain permission(s) to use material from this work, please submit a written request to Pearson Education, Inc., Permissions Department, One Lake Street, Upper Saddle River, New Jersey 07458, or you may fax your request to 201-236-3290. Many of the designations by manufacturers and sellers to distinguish...
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...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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...ETHICS IN INFORMATION TECHNOLOGY Third Edition This page intentionally left blank ETHICS IN INFORMATION TECHNOLOGY Third Edition George W. Reynolds Australia • Brazil • Japan • Korea • Mexico • Singapore • Spain • United Kingdom • United States Ethics in Information Technology, Third Edition by George W. Reynolds VP/Editorial Director: Jack Calhoun Publisher: Joe Sabatino Senior Acquisitions Editor: Charles McCormick Jr. Senior Product Manager: Kate Hennessy Mason Development Editor: Mary Pat Shaffer Editorial Assistant: Nora Heink Marketing Manager: Bryant Chrzan Marketing Coordinator: Suellen Ruttkay Content Product Manager: Jennifer Feltri Senior Art Director: Stacy Jenkins Shirley Cover Designer: Itzhack Shelomi Cover Image: iStock Images Technology Project Manager: Chris Valentine Manufacturing Coordinator: Julio Esperas Copyeditor: Green Pen Quality Assurance Proofreader: Suzanne Huizenga Indexer: Alexandra Nickerson Composition: Pre-Press PMG © 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 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...
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...the material to their individual teaching styles, resulting in an exceptionally versatile text. Highlights of the Fourth Edition: Additional readings and essays in a new Appendix as well as in Chapters 7 and 8 nearly double the number of readings available for critical analysis and classroom discussion. An online chapter, available on the instructor portion of the book’s Web site, addresses critical reading, a vital skill for success in college and beyond. Visit www.mhhe.com/bassham4e for a wealth of additional student and instructor resources. Bassham I Irwin Nardone I Wallace New and updated exercises and examples throughout the text allow students to practice and apply what they learn. MD DALIM #1062017 12/13/09 CYAN MAG YELO BLK Chapter 12 features an expanded and reorganized discussion of evaluating Internet sources. Critical Thinking thinking, using real-world examples and a proven step-by-step approach. A student ' s Introduction A student's Introduction everyday culture and critical thinking. It covers all the basics of critical Critical Thinking Ba ssha m I Irwin I Nardone I Wall ace CRITICAL THINKING A STUDENT’S INTRODUCTION FOURTH EDITION Gregory Bassham William Irwin Henry Nardone James M. Wallace King’s College TM bas07437_fm_i-xvi.indd i 11/24/09 9:53:56 AM TM Published by McGraw-Hill, an imprint of The McGraw-Hill Companies, Inc., 1221 Avenue of the Americas, New York, NY 10020. Copyright © 2011, 2008, 2005, 2002. All rights reserved. No part...
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...fourth EDItION Critical Thinking A student ' s Introduction Ba ssha m I I rwi n I N ardon e I Wal l ac e CRITICAL THINKING A STUDENT’S INTRODUCTION FOURTH EDITION Gregory Bassham William Irwin Henry Nardone James M. Wallace King’s College TM TM Published by McGraw-Hill, an imprint of The McGraw-Hill Companies, Inc., 1221 Avenue of the Americas, New York, NY 10020. Copyright © 2011, 2008, 2005, 2002. All rights reserved. No part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without the prior written consent of The McGraw-Hill Companies, Inc., including, but not limited to, in any network or other electronic storage or transmission, or broadcast for distance learning. This book is printed on acid-free paper. 1 2 3 4 5 6 7 8 9 0 DOC/DOC 0 ISBN: 978-0-07-340743-2 MHID: 0-07-340743-7 Vice President, Editorial: Michael Ryan Director, Editorial: Beth Mejia Sponsoring Editor: Mark Georgiev Marketing Manager: Pam Cooper Managing Editor: Nicole Bridge Developmental Editor: Phil Butcher Project Manager: Lindsay Burt Manuscript Editor: Maura P. Brown Design Manager: Margarite Reynolds Cover Designer: Laurie Entringer Production Supervisor: Louis Swaim Composition: 11/12.5 Bembo by MPS Limited, A Macmillan Company Printing: 45# New Era Matte, R. R. Donnelley & Sons Cover Image: © Brand X/JupiterImages Credits: The credits section for this book begins on page C-1 and is considered...
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...The Tongue and Quill AFH 33-337 1 AUGUST 2004 Communication is an essential tool for the twenty-first century Air Force BY ORDER OF THE SECRETARY OF THE AIR FORCE AIR FORCE HANDBOOK 33-337 1 AUGUST 2004 Communications and Information THE TONGUE AND QUILL COMMUNICATING IS A POWERFUL TOOL FOR THE TWENTY-FIRST CENTURY AIR FORCE The Tongue and Quill is dedicated to every man and woman in today’s Air Force who will ever sling ink at paper, pound a keyboard, give a briefing, or staff a package to support the mission. Currently, The Tongue and Quill is widely used by Air Force military and civilian members, professional military school educators and students, and civilian corporations around the United States. As United States Air Force employees, it is important we communicate clearly and effectively to carry out our mission. This handbook together with AFMAN 33-326, Preparing Official Communications, will provide the necessary information to ensure clear communications— written or spoken. The use of the name or mark of any specific manufacturer, commercial product, commodity, or service in this publication does not imply endorsement by the Air Force To all you enthusiastic users worldwide, keep up the good fight! SUMMARY OF REVISIONS This revision improved organization; rearranged layout; updated quotes, art and word lists; and added material on preparing to write and speak, writing with focus, communicating to persuade, research, meetings, briefings and listening;...
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...Experience a Midlife Crisis in | 8 Their 40s or Early 50s Myth #9 Old Age Is Typically Associated with Increased Dissatisfaction and Senility Myth #10 When Dying, People Pass through a Universal Series of Psychological Stages 3 A REMEMBRANCE OF THINGS PAST Myth #11 Human Memory Works like a Tape Recorder or Video Camera, and Accurate Events We’ve Experienced Myth #12 Hypnosis Is Useful for Retrieving Memories of Forgotten Events Myth #13 Individuals Commonly Repress the Memories of Traumatic Experiences Myth #14 Most People with Amnesia Forget All Details of Their Earlier Lives 4 TEACHING OLD DOGS NEW TRICKS Myth #15 Intelligence (IQ) Tests Are Biased against Certain Groups of People My th #16 If You’re Unsure of Your Answer When Taking a Test, It’s Best to Stick with Your Initial Hunch Myth #17 The Defining Feature of Dyslexia Is Reversing Letters Myth #18 Students Learn Best When Teaching Styles Are Matched to Their Learning Styles 5 ALTERED STATES Myth #19 Hypnosis Is a Unique “Trance” State that Differs in Kind from Wakefulness Myth #20 Researchers Have Demonstrated that Dreams Possess Symbolic Meaning Myth #21 People Can Learn Information, like New Languages, while Asleep Myth #22 During “Out-of-Body” Experiences, People’s Consciousness Leaves Their Bodies 6 I’VE GOT A FEELING Myth #23 The...
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...VOICE, VIDEO, AND DATA NETWORK CONVERGENCE VOICE, VIDEO, AND DATA NETWORK CONVERGENCE ARCHITECTURE AND DESIGN, FROM VOIP TO WIRELESS JUANITA ELLIS CHARLES PURSELL JOY RAHMAN Amsterdam Boston London New York Oxford San Francisco Singapore Sydney Tokyo Paris San Diego This book is printed on acid-free paper. Copyright 2003, Elsevier Science (USA). All rights reserved. No part of this publication may be reproduced or transmitted in any form or by any means, electronic or mechanical, including photocopy, recording, or any information storage and retrieval system, without permission in writing from the publisher. Permissions may be sought directly from Elsevier’s Science & Technology Rights Department in Oxford, UK: phone: (+44) 1865 843830, fax: (+44) 1865 853333, e-mail: permissions@elsevier.com.uk. You may also complete your request on-line via the Elsevier Science homepage (http://elsevier.com), by selecting “Customer Support” and then “Obtaining Permissions.” Explicit permission from Academic Press is not required to reproduce a maximum of two figures or tables from an Academic Press chapter in another scientific or research publication provided that the material has not been credited to another source and that full credit to the Academic Press chapter is given. Academic Press An imprint of Elsevier Science 525 B Street, Suite 1900, San Diego, California 92101-4495, USA http://www.academicpress.com Academic Press 84 Theobald’s Road, London WC1X 8RR...
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...International Relations Theory The new edition of International Relations Theory: A critical introduction introduces students to the main theories in international relations. It explains and analyzes each theory, allowing students to understand and critically engage with the myths and assumptions behind each theory. Key features of this textbook include: • discussion of all of the main theories: realism and (neo)realism, idealism and (neo)idealism, liberalism, constructivism, postmodernism, gender, and globalization two new chapters on the “clash of civilizations” and Hardt and Negri’s Empire innovative use of narratives from films that students will be familiar with: Lord of the Flies, Independence Day, Wag the Dog, Fatal Attraction, The Truman Show, East is East, and Memento an accessible and exciting writing style which is well-illustrated with boxed key concepts and guides to further reading. • • • This breakthrough textbook has been designed to unravel the complexities of international relations theory in a way that allows students a clearer idea of how the theories work and the myths that are associated with them. Cynthia Weber is Professor of International Studies at the University of Lancaster. She is the author of several books and numerous articles in the field of international relations. International Relations Theory A critical introduction Second edition Cynthia Weber First published 2001 by Routledge Second edition published 2005 by Routledge...
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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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...class is much more fun if everyone is engaged and prepared…) (Let’s face it, Want ready-made application-level interactive assignments, student progress reporting, and auto-assignment grading? (Less time grading means more time teaching…) Want an instant view of student or class performance relative to learning objectives? (No more wondering if students understand…) Need to collect data and generate reports required for administration or accreditation? (Say goodbye to manually tracking student learning outcomes…) Want to record and post your lectures for students to view online? With McGraw-Hill's Connect Management, ™ INSTRUCTORS GET: • Interactive Applications – book-specific interactive assignments that require students to APPLY what they’ve learned. • Simple assignment management, allowing you to spend more time teaching. • Auto-graded assignments, quizzes, and tests. • Detailed Visual Reporting where student and section results can be viewed and analyzed. • Sophisticated online testing capability. • A filtering and reporting function that allows you to easily assign and report on materials that are correlated to accreditation standards, learning outcomes, and Bloom’s taxonomy. • An easy-to-use lecture capture tool. STUDENTS... Want an online, searchable version of your textbook? Wish your textbook could be available online while you’re doing your assignments? Connect™ Plus Management eBook If you choose to use Connect™ Plus Management, you have an affordable...
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...class is much more fun if everyone is engaged and prepared…) (Let’s face it, Want ready-made application-level interactive assignments, student progress reporting, and auto-assignment grading? (Less time grading means more time teaching…) Want an instant view of student or class performance relative to learning objectives? (No more wondering if students understand…) Need to collect data and generate reports required for administration or accreditation? (Say goodbye to manually tracking student learning outcomes…) Want to record and post your lectures for students to view online? With McGraw-Hill's Connect Management, ™ INSTRUCTORS GET: • Interactive Applications – book-specific interactive assignments that require students to APPLY what they’ve learned. • Simple assignment management, allowing you to spend more time teaching. • Auto-graded assignments, quizzes, and tests. • Detailed Visual Reporting where student and section results can be viewed and analyzed. • Sophisticated online testing capability. • A filtering and reporting function that allows you to easily assign and report on materials that are correlated to accreditation standards, learning outcomes, and Bloom’s taxonomy. • An easy-to-use lecture capture tool. STUDENTS... Want an online, searchable version of your textbook? Wish your textbook could be available online while you’re doing your assignments? Connect™ Plus Management eBook If you choose to use Connect™ Plus Management, you have an affordable...
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