ON ASSURANCE OF LEARNING – ETHICS IN MANAGEMENT ACCOUNTING (CMA) Awoluyi Adekunle, Matric Number: 201403007 JUNE 29, 2015 MEMBA 3 LBS, Lagos AWOLUYI ADEKUNLE Matric Number: 201403007 Introduction The source of cost management ethical problems in any organization can be one or more of the following; 1. 2. 3. 4. Organisation’s management expectation Vs. professional ethics Personal desire for recognition / and promotion within the company Strife for quick money or cash
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Chapter 10 Internal Control, Control Risk, and Section 404 Audits Review Questions 10-1 Management typically has three broad objectives in designing effective internal controls. 1. Reliability of Financial Reporting Management is responsible for preparing financial statements for investors, creditors, and other users. Management has both a legal and professional responsibility to be sure that the information is fairly presented in accordance with reporting requirements such as GAAP
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Introduction 3 2 Definition of Corporate Social Responsibility 3 2.1 Carroll’s pyramid of CSR 3 2.2 Theoretical clusters 4 2.2.1 Instrumental theories 4 2.2.2 Integrative/Political theories 4 2.2.3 Ethical Theories 4 3 Implementation of CSR 5 4 The Body Shop: core purpose 5 5 Balancing act 6 6 Heightened awareness 6 7 Cost Implications 7 8 New Look: Stakeholder’s conflict 8 9 Challenges 8 9.1 Increased
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not my job." Or, as Lisa Snyder, the AICPA's professional ethics director, comments, "If a spouse invests in a CPA's client, even though the CPA does not `control' her spouse, she would no longer be independent." ET Section 100-1 Conceptual Framework for AICPA Independence Standards: Rule .20: Safeguards are defined as controls that eliminate or reduce threats to independence to an acceptable level. Violation No. 3: If anyone can bypass the CPA and order the CPA's subordinate to do something
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concern of organizations today. The fundamental objectives of information systems security are privacy, integrity, and accessibility. The foundation of organization's security lies in planning, creating and actualizing proper information systems' frameworks' security strategy that adjusts security objectives with the organization's requirements. In this paper the objective is to describe the importance of policies and standards for maintaining information systems security. Specifically, the paper include
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SUSTAINABILITY REVIEW 2013 This page has been intentionally left blank TABLE OF CONTENTS Page Introduction Governance − − − − Corporate Governance Business Resilience Group Security Group Risk and Audit 2 4 4 9 10 11 13 15 19 22 31 38 45 49 56 57 Stakeholder Engagement Financial Safety and Health Customer People Environment Procurement Community Measures Glossary The Group Strategy, supported by environment, procurement and community strategies
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........................................................................................... 5 (iv) Corporate Public Risk ...................................................................................................................... 5 (v) Ethical Investment
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Licensed to: iChapters User Licensed to: iChapters User CONTEMPORARY AUDITING REAL ISSUES & CASES MICHAEL C. KNAPP SEVENTH EDITION MAKE IT YOURS! SELECT JUST THE CASES YOU NEED Through Cengage Learning’s Make It Yours, you can — simply, quickly, and affordably — create a quality auditing text that is tailored to your course. • Pick your coverage and only pay for the cases you use. • Add cases from a prior edition of Knapp’s Contemporary Auditing. • Add your course materials
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necessary. Other findings that could result in modification of the auditor’s report. Compliance of Auditing Standards and Audit Documentation – a must for all practice units satisfy any applicable legal or regulatory requirements for records retention. Internationally the norm is assemble the final audit file and submit it for archiving within 60 days from the date of our audit report. The PCAOB standard has shortened this period to 45 days. 51 The auditor would also need to adopt procedures that
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Internal auditing Case study QUESTION 1 SWOT analysis (alternatively SWOT matrix) is a structured planning method used to evaluate the strengths, weaknesses, opportunities, and threats involved in a project or in a business venture. Strengths There no strengths of this university | Weakness * One of the weaknesses of university was the inadequate segregation duty. Mr. Lockwood had a wide span of control and was unable breach certain policies .for example purchasing and university policies
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