the question remains of the true intentions of ethical hackers. The paper also looks at ways in which future research could be looked into to help keep ethical hacking, ethical. Keywords— Ethical hacking, hacking, hackers, education and training, risk management, automated security I. INTRODUCTION Understanding the true intentions of the general public is quite a hard task these days, and it is even harder so, to understand the intentions of every single ethical hacker getting into vulnerable
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Accounting, Organizations and Society 38 (2013) 596–620 Contents lists available at ScienceDirect Accounting, Organizations and Society journal homepage: www.elsevier.com/locate/aos An accountability framework for financial statement auditors and related research questions Mark E. Peecher a,⇑, Ira Solomon b,1, Ken T. Trotman c,2 a Department of Accountancy, College of Business, University of Illinois at Urbana-Champaign, 1206 South Sixth Street, Champaign, IL 61820, United States
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Economic Co-operation and Development. Heightened risks from renewed financial-market turmoil linked to the European sovereign debt crisis and high levels of household indebtedness are eroding consumer confidence. In January 2009, staff of the Auditing and Assurance Standards Board (AASB) issued a Risk Alert, “Auditing Considerations in the Current Economic Environment,” to highlight matters for auditors to consider when responding to higher risks of material misstatements of financial statements
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............ 49 CHAPTER FOUR ....................................................................................................................... 61 ThE aCCoUnTinG anD inTErnal ConTrol SYSTEmS (iSa 400).................................... 63 FraUD anD Error (iSa 240)
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crime, fraud statistics and the cost factors related to white collar crime. White collar crimes and business ethics play hand in hand with one another and often cross the line with one another into criminal behavior. White collar crimes have played a very instrumental part in our downward economy over the past five years, and the level of trust given by society to corporations and employers entrusted with their life earnings has changed dramatically. My research will include factors that contribute
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the practical experience from ‘real world’ situation that is applicable to all business organization. It is making us familiar with real experience. We now know what kind of fraud is taking place in organization, how we can prevent them, how we improve breakdowns, what kind of process should an auditor follows to discover fraud, all of this will help us further carrier as an auditor Dhaka April 2011.
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Organizational Change Models Abstract This paper will discuss Connie Hritz’s Change Model and briefly describe the stages of it. I will explain a recent change that I underwent at my employment. I will explain the process and steps we went through to adapt to the change. I will compare and contrast Hritz change model with a British change model. Lastly I will explain which model is best for my organization to follow when implementing change.
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CHAPTER 5 COMPUTER FRAUD SUGGESTED ANSWERS TO DISCUSSION QUESTIONS 5.1 Do you agree that the most effective way to obtain adequate system security is to rely on the integrity of company employees? Why or why not? Does this seem ironic? What should a company do to ensure the integrity of its employees? The statement is ironic because employees represent both the greatest control strength and the greatest control weakness. Honest, skilled employees are the most effective fraud deterrent. However
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severely affected by fraud over the past few years. Indeed, despite all the research and systems available, fraudsters have been able to outsmart and deceive the banks and their customers. With this in mind, we intend to introduce a novel and multi-purpose technology known as Stream Computing, as the basis for a Fraud Detection solution. Indeed, we believe that this architecture will stimulate research, and more importantly organizations, to invest in Analytics and Statistical Fraud-Scoring to be used
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Cendant Corporation Evaluating Risk of Financial Statement Fraud and Assessing the Control Environment • Describe the auditor's responsibility for considering a client's internal controls • Describe the auditor's responsibility to detect material misstatements due to fraud • Identify red flags present during the audits of CUC International, Inc.'s financial statements, which suggest weaknesses in the company's control environment (CUC was the predecessor company to Cendant Corporation)
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