University of Phoenix Material Article Review Format Guide MEMORANDUM UNIVERSITY OF PHOENIX DATE: November 25, 2013 TO: XXX FROM: XXX RE: Impact of Sarbanes-Oxley Act upon management: a behavioral discussion. (Linsley, C., & Linsley, C., 2008) ARTICLE SYNOPSIS The authors of this article had a desire to examine the behavioral psychological affects on senior management staff members after the introduction of the Sarbanes-Oxley Act of 2002. The behavior changes
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accounting frauds A. Seetharaman, M. Senthilvelmurugan and Rajan Periyanayagam Faculty of Management, Multimedia University, Malaysia Keywords Fraud, Corruption, Financial reporting, Whistleblowing, Internal control, Corporate governance Abstract This paper introduces fraud as asset misappropriations (85 per cent of cases), corruption and fraudulent statements. Symptoms include accounting anomalies, lack of internal control environment, lifestyle and behaviour. The most effective tools for fraud detection
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History of Digital Crimes and Digital Terrorism and Their Common Current Forms Stephanie Fisk Strayer Universality CIS 170 Professor CIANCIOTTA Dec. 12th, 2013 Introduction Computer crime refers to any crime that involves a computer and a network. The computer may have been used in the commission of a crime, or it may be the target. Net crime refers to criminal exploitation of the internet. Dr. Debarati Halder and Dr. K. Jaishankar (2011) defines cybercrimes as: "Offences that are committed
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The Internet and how it Singlehandedly Transformed nearly Every Aspect Crime The Internet and how it Singlehandedly Transformed nearly Every Aspect Crime There are several examples of specific crimes that have been around for centuries that have evolved into computer-based crimes. While these crimes may not be strictly committed with the use of key strokes, the advent of computers and the progression of technology have adapted these crimes making them in a lot of ways easier to commit
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Although the terms computer crime and cybercrime are more properly restricted to describing criminal activity in which the computer or network is a necessary part of the crime, these terms are also sometimes used to include traditional crimes, such as fraud,
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announcement that it was investigating several suspicious deals struck by Enron pronouncing “some of the most opaque transactions with insiders ever seen”. Kenneth Lay and Jeffrey Skilling were indicted in January 2006 for bank fraud, money laundering, wire fraud, conspiracy, and insider trading. Mr. Lay pleaded not guilty to eleven criminal charges, stating he was mislead by those around him. In July 2006, Mr. Lay died with the SEC seeking more than $90 million dollars and additional civil
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WorldCom where being talked by lamplight and bundling as Enron is a lot of in topic of accounting fraud. However, the volume of information that can be obtained in Japanese is far less compared with Enron. The fact relevance makes the description of the case a base. WorldCom is a huge telecommunication company that exists in the United States before. The company that Mr. Bernard Ebbers founded in 1983 accomplishes the rapid growth repeating M&A with tremendous force. Long-distance telecom carrier
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Centre for Policing Research Minimum provisions for the investigation of computer based offences (Reading 3) sets out the following items that should be considered for computer crime related legislation: 1. Unauthorised use 2. Computer related fraud 3. Computer forgery 4. Damage to computers 5. Unauthorised interception 6. Unauthorised reproduction of a protected computer program 7. Data misappropriation 8. Unauthorised access devices 9. Impersonation 10. Objectionable
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Misreporting of financial results have occurred in companies from various countries, such as personal computer maker Dell intentionally revised its results from 2003 to 2006 and in the first quarter of 2007. In 2006, the Malaysian express freight and freighter charter company Transmile Group restated its 2005 profit of RM75 million to a loss of RM370 million as a result of fictitious sales. This essay will analyse the incentives of companies misreporting their financial results in relation to how
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10 STEPS FOR SAFE WEB SURFING 1. Education – Educate yourself about the types of scams on the Internet so that you are better equipped to defeat them. Read up on the latest phishing scams, for example, and learn how to recognize them. 2. Use a firewall – Firewalls monitor traffic between your computer or network and the Internet and are your first and best line of defense. Most operating systems come with a firewall, but it won't help you if you don't activate it. 3. Click with caution
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