Overview All organizations want to grow and prosper. To obtain that growth and prosperity, organizations set longterm goals and use numerous tools such as metrics and analytics to measure the effectiveness of their goals. If the performance measures (metrics, for example, revenue per employee or percentage of orders shipped on time) and the analysis tools (analytics) applied against the outcomes are appropriate, they will help the organization to determine the best course of action to achieve its
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美国管理会计师协会 2010年5月1日正式启用 美国管理会计师考试考纲内容详解 新考纲内容详解中涵盖了CMA考试的所有知识点，当新的主题成为知识体系的一部分 时，考纲内容详解将被及时更新。 参加CMA考试的考生需要参加并通过Part1和Part2两门考试。 考生有责任了解考纲内容详解所涵盖财会领域的最新发展动态。这包括了解财会专业 组织所发布的公告，以及当前财会及商业期刊中的最新发展动向。 考纲内容详解的使用包括几个目的： • 建立每次考试的基础内容 • 为每次考试的覆盖范围提供基础 • 向对考试感兴趣的组织或个人提供更为详尽的考试资料 • 协助考生备考 • 为考试培训结构提供相关信息 有关考纲内容详解及考试的其他重要信息如下： 1. 在每次考试中，每个主题的覆盖比例代表给予一次考试中该主题的相对权重。涉及 到该主题的题目数量接近这一百分比。 2. 每次考试将从包含在每个主要主题范围内抽取考题以满足相对权重的规定。每个主 题内的主题范围将不分配相对权重。考生不应该从列有主题范围的相关规程，或关于 相对权重的主题范围数量，或任意主题的重要程度中进行猜测。 3.
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Name Chapter 1: Auditing: Integral to the Economy Description Instructions Modify Add Question Here Question 1 True/False 0 points Modify Remove Question The need for assurance services arises because the interests of the users of information may be different from that of the interests of those responsible for providing information. Answer True False Add Question Here Question 2 True/False 0 points Modify Remove Question An audit of financial statements is a form of attestation
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CHAPTER 5 Revenue Recognition after Delivery * Assumes we are able to make reasonable estimates of amounts due from customers that potentially might be uncollectible. * For product sales this also includes amounts not collectible due to customers returning the products they purchased. Installment Sales * Increasing the length of time allowed for payment usually increases the uncertainty about whether the store actually will collect a receivable * The increased uncertainty concerning
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JET2 Task 1 Horizontal Analysis Results Horizontal Analysis is defined as “a procedure in fundamental analysis in which an analyst compares ratios or line items in a company’s financial statements over a certain period of time. The analyst will use his or her discretion when choosing a particular timeline; however, the decision is often based on the investing time horizon under consideration.” (investopedia.com). This data is calculated in both dollars and percentages using data
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4.1 Framework Control Objectives Management Guidelines Maturity Models COBIT 4.1 The IT Governance Institute® The IT Governance Institute (ITGITM) (www.itgi.org) was established in 1998 to advance international thinking and standards in directing and controlling an enterprise’s information technology. Effective IT governance helps ensure that IT supports business goals, optimises business investment in IT, and appropriately manages IT-related risks and opportunities. ITGI offers original
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Table of Contents 1.0 Introduction 1 2.0 Discussions 3 2.1 Leadership and Culture 5 2.2 Internal Control 8 2.3 Internal Audit 13 2.4 External Audit 16 2.5 Board of Director (BOD) 19 3.0 Conclusion 21 4.0 Biliography 22 1.0 Introduction WorldCom is a profit organization that specialized in local, long distance and international plans, high cable internet, prepaid cards, and provided telecommunications to customers nationwide with business corporations making up the majority of the 20 million
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Western Governors University Strategic Management Tutorials JET2 Financial Analysis (V2 GRADUATE-0212) JGT2 Decision Analysis (V2 GRADUATE-0710 Competition Bikes, inc, Executive Summary Report * Skip to Navigation * Skip to Content ------------------------------------------------- Top of Form Bottom of Form Horizontal, Vertical, Trend and Ratio Analysis The assessments of the financial health of Competition Bikes, Inc. (CB) are derived using the attached income statements
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TISSA – UUM SECOND SEMESTER SESSION 2015/2016 BKAA2013 AUDITING AND ANSURANCE 1 GROUP ASSIGNMENT BARINGS COLLAPSE GROUP C PREPARED TO: DR. ROSE SHAMSIAH BT SAMSUDIN PREPAED BY: NAME | MATRIC NO. | CHAN KHAI QING | 233058 | TAN JIE YING | 233076 | YAP YEE WAN | 233152 | SUBMISSION DATE: 15 MAY 2016 TABLE OF CONTENTS 1.0 Case Summary 1 2.0 What are Ethics? Generally, why do people act unethically? 2 3.0 Justify why is there a special need for ethical conduct in
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Non-For-Profit Fraud Authors’ Note This paper was prepared for Advanced Accounting, Summer 2013. OUTLINE 1. Introduction 2. The Reasons of Fraud in Nonprofits. 3. Types of Nonprofit Fraud. 4. Recent Fraud Cases: A. $1,000,000 Charity Scam by John Cody. B. ASPCA International and $27,000,000 Fraud. C. Fraud Committed by Anita Collins, Church Bookkeeper. D. Fraud Committed by Hugh Blackburn. 5. Fraud Prevention in Nonprofit Organizations. 6. Conclusion. Introduction
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