confessing in 1992 to their shenanigans. • The chief executive officer (CEO), the chief operating officer (COO), and the controller/ treasurer, who were all founders, colluded torecord fictitious assets and profits by overriding existing internal controls. • Top company executives began the fraud by understating cost of goods sold and overstating inventory in the interim financial statements filed in Form 10-Qs with the Securities and Exchange Commission (SEC). • Due to concerns that the auditors
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businesses and relating them to one another. Determining this can be disentangled into two main questions: 1. What business should the corporation be active in? (corporate composition. 2. How should this group of business be managed? (corporate management). Corporate composition This can be divided into: - corporate scope (how many businesses) - corporate distribution (the relative size of the activities in each business are covered) A common way of depicting the corporate composition
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Lee-Ellen C. Copstead Key Questions • What is pathophysiology? • How are etiology and pathogenesis used to predict clinical manifestations and response to therapy? • How are normal and abnormal physiologic parameters defined? • What general factors affect the expression of disease in a particular person? • What kinds of information about disease can be gained through understanding concepts of epidemiology? http://evolve.elsevier.com/Copstead/ • Review Questions and Answers • Glossary (with audio
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Research objectives 3 Specification of variables 3 Case selection 3 Describing the variance in variables 3 Formulation of data requirements and general questions 3 CONSIDERATIONS FOR CASE STUDY DESIGN 3 Causal mechanisms and process tracing: clarification notes 3 Typological theory: clarification notes 3 APPENDIX - RESEARCH QUESTIONS FROM COST ACTION PARTICIPANTS 3 LITERATURE 3 CASE STUDIES AND THEIR RATIONALE This note sets some
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The Doctrine 2015 Army Study Guide Mission Command Center of Excellence, Doctrine 2015 http://usacac.army.mil/cac2/MCCOE/Doctrine2015Tables.asp Doctrine 2015 is transforming the Army's doctrinal base to deliver doctrine - clear, concise, current and accessible - to the point of need. This process accelerates the implementation of new doctrine across the force by providing the Army with a completely revised structure of manuals. Doctrine 2015 captures the essential lessons learned from 10+
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5.2 DEVICE IDENTIFICATION AND AUTHENTICATION 10 5.3 IDENTIFIER MANAGEMENT 10 5.4 AUTHENTICATOR MANAGEMENT 10 5.5 ACCESS CONTROL POLICY AND PROCEDURES 11 5.7 ACCESS ENFORCEMENT 12 5.8 INFORMATION FLOW ENFORCEMENT 13 5.9 SEPARATION OF DUTIES 13 5.10 LEAST PRIVILEGE 14 5.11 UNSUCCESSFUL LOGIN ATTEMPTS 14 5.12 SYSTEM USE NOTIFICATION 14 5.13 SESSION LOCK 15 5.15 SUPERVISION AND REVIEW — ACCESS CONTROL 16 5.16 REMOTE ACCESS 16 5.17 USE OF EXTERNAL INFORMATION SYSTEMS
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deeply understand the target company at the time of the acquisition; (b) the acquirer imposed an inappropriate organizational design on the target as part of the post-acquisition integration process; and (c) inappropriate management incentives existed at both the top management and division level. (2) Measures of operating performance used in large sample studies are weakly correlated with actual post-acquisition operating performance. * University of Chicago and NBER, University of Chicago, and
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CHAPTER 7 IMPLEMENTING STRATEGIES: MANAGEMENT AND OPERATIONS ISSUES CHAPTER OUTLINE | |The Nature of Strategy Implementation | | |Annual Objectives | | |Policies |
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elsevier.com/locate/aos The effects of the interactive use of management control systems on product innovation Josep Bisbe a a,* , David Otley b ESADE Business School, Universitat Ramon Llull. Avda, Pedralbes 60-62, 08034 Barcelona Spain b Department of Accounting and Finance, Lancaster University, Lancaster LA1 4YX, UK Abstract SimonsÕ Ôlevers of controlÕ framework indicates that an interactive use of management control systems (MCS) contributes to fostering successful product innovation
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Internal Control - Integrated Framework Executive Summary Senior executives have long sought ways to better control the enterprises they run. Internal controls are put in place to keep the company on course toward profitability goals and achievement of its mission, and to minimize surprises along the way. They enable management to deal with rapidly changing economic and competitive environments, shifting customer demands and priorities, and restructuring for future growth. Internal controls promote
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