information security policies 8 2. Developing the Security Program(Word Count = approx. 500) 9 3. Security Management Models and Practices (Word Count = approx. 500) 11 A. ISO/IEC Model 11 B. NIST Security Model 11 C. RFC 2196 11 D. COBIT 11 E. COSO 12 4. List of References: 13 1. Information Security Policy 1.1 Security: Security has been a real issue for this century. Due to the new emerging technology like RFID and wireless devices there have been various issues regarding privacy
Words: 2401 - Pages: 10
Corporate Compliance Plan for Riordan Manufacturing University of Phoenix Riordan Manufacturing is a profitable plastics manufacturer with annual earnings of $46 million. The company is wholly owned by Riordan Industries, a Fortune 1000 company with revenues over $1 billion. The following are some of the products produced by Riordan Industries: plastic bottles, fans, heart valves, medial stents, and custom plastic parts (Virtual Organization, 2009). This compliance plan will state the company's
Words: 4306 - Pages: 18
ABCD COSO case study Case study – Parmalat The situation - - - - - - - - Parmalat is a multinational Italian dairy and food corporation The company was founded by Calisto Tanzi, a university dropout who transformed a family business, Calisto Tanzi & Sons - Salamis and Preserves into an organisation hailed as one of Europe's biggest corporate success stories. In 1997 Parmalat jumped into the world financial markets in a big way, financing several international acquisitions
Words: 1065 - Pages: 5
Role of Internal Auditors in the Anti-Corruption Battle John FlahertyThe Challengeh Bribery, and other illicit payments are contrary to the public good. They thwart the competitive process and circumvent laws, regulations, and procedures put in place for the public good. They divert funds from owners, shareholders, and are usually paid as fees, commissions, or are paid without record. The cost to the public totals millions of dollars annually. The US Government is aware of almost 100 cases in
Words: 3346 - Pages: 14
Office of the New York State Comptroller Division of Local Government and School Accountability LOCAL GOVERNMENT M ANAGEMENT GUIDE Management’s Responsibility for Internal Controls Thomas P. DiNapoli State Comptroller For additional copies of this report contact: Division of Local Government and School Accountability 110 State Street, 12th floor Albany, New York 12236 Tel: (518) 474- 4037 Fax: (518) 486- 6479 or email us: localgov@osc.state.ny.us www.osc.state.ny.us October
Words: 8114 - Pages: 33
Risk-Based IT Audit Risk-Based Audit Methodology Apply to Organization’s IT Risk Management Kun Tao (Quincy) Cal Poly Pomona Author Note This paper was prepared for GBA 577 Advanced IS Auditing, taught by Professor Manson. March 2014 Page 1 of 26 Risk-Based IT Audit Table of Contents Abstract .......................................................................................................................................... 3 Introduction ................................
Words: 6057 - Pages: 25
Biltrite bicycles inc (CASE STUDY) By Amardeep Bains Course No. ACC 650M (Auditing Principles) Submitted: 05 Feb, 2012 Module I: Assessment of Inherent Risk Requirement 1. Biltrite bicycles Inc. was incorporated in 1970 and since then it has successfully added many bikes to its production line. The company has experienced steady growth in sales and profitability
Words: 3316 - Pages: 14
tercatat di Bursa Saham New York untuk mematuhi US SEC (otoritas pasar modal Amerika Serikat), yang salah satunya adalah mengimplementasikan pengendalian internal perusahaan. Di tahun 2004, COSO mengeluarkan ‘Enterprise Risk Management – Integrated Framework’, sebagai pengembangan unsur-unsur pengendalian internal COSO framework. Dijelaskan ada 8 komponen dalam Enterprise Risk Management, yaitu: 1. Lingkungan Internal (Internal Environment), 2. Penentuan Tujuan (Objective Setting) 3. Identifikasi
Words: 377 - Pages: 2
Segregation of Duties Introduction An important function of the accounting field is to provide external users of financial statements with assurance that the financial information being presented is both reliable and accurate. This basic function of accounting is so important that there is an entire field of experts, called auditors, dedicated to assuring its proper performance. Throughout history there have been many instances in which the basic equilibrium between an institution and current/potential
Words: 2844 - Pages: 12
Identify an example of a perceived pressure that can motivate financial statement fraud. a. the ability to obfuscate the fraud behind complex transactions b. Failure to meet Wall Street's earnings expectations c. Rationalizing that all companies use aggressive accounting practices d. A weak board of directors Failure to meet Wall Street's earnings expectations Which of the following is an example of a perceived opportunity that can lead to financial statement fraud? a. Inability to
Words: 1124 - Pages: 5
